Township of Butler, PA
Butler County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Butler as indicated in article histories. Amendments noted where applicable.]
Article I Per Capita Tax

§ 259-1 Levy of tax.

§ 259-2 Preparation of list of persons subject to tax.

§ 259-3 Local Tax Collection Law applicable.

§ 259-4 Purpose of tax; legal authority.

§ 259-5 Exemptions.

§ 259-6 Violations and penalties.

Article II Local Services Tax

§ 259-7 Title.

§ 259-8 Definitions; word usage.

§ 259-9 Levy of tax.

§ 259-10 Exemptions; refunds.

§ 259-11 Duty of employers to collect.

§ 259-12 Returns.

§ 259-13 Dates for determining tax liability and payment.

§ 259-14 Self-employed individuals.

§ 259-15 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 259-16 Nonresidents subject to tax.

§ 259-16.1 Administration of tax.

§ 259-16.2 Suits for collection.

§ 259-16.3 Violations and penalties.

§ 259-16.4 Construal of provisions.

§ 259-16.5 Repealer; exceptions.

§ 259-16.6 Effective date.

Article III Earned Income Tax

§ 259-17 Title.

§ 259-18 Incorporation of statute.

§ 259-19 Imposition of tax.

§ 259-20 Declaration, return and payment of tax.

§ 259-21 Collection at source.

§ 259-22 Administration.

§ 259-23 Applicability.

§ 259-24 Administration and enforcement.

§ 259-25 Collection.

§ 259-26 Violations and penalties.

§ 259-27 Effective date.

Article IV Business Privilege Tax

§ 259-28 Definitions.

§ 259-29 Business privilege tax.

§ 259-30 Mercantile license.

§ 259-31 Mercantile tax.

§ 259-32 Computation of gross annual receipts and volume of business.

§ 259-33 Returns and registration.

§ 259-34 Payment.

§ 259-35 Tax Administrator: powers and duties.

§ 259-36 Suit on collection; interest on unpaid tax.

§ 259-37 Applicability.

§ 259-38 Violations and penalties.

§ 259-39 Enabling legislation; when effective.

Article V Realty Transfer Tax

§ 259-40 Short title.

§ 259-41 Authority.

§ 259-42 Definitions.

§ 259-43 Imposition of tax; interest.

§ 259-44 Exempt parties.

§ 259-45 Excluded transactions.

§ 259-46 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 259-47 Acquired company.

§ 259-48 Credits against tax.

§ 259-49 Extension of lease.

§ 259-50 Proceeds of judicial sale.

§ 259-51 Duties of Recorder of Deeds.

§ 259-52 Statement of value.

§ 259-53 Civil penalties.

§ 259-54 Lien.

§ 259-55 Enforcement.

§ 259-56 Regulations.

Article VI Real Estate Tax

§ 259-57 Tax enumerated.

§ 259-58 Billing date.

§ 259-59 Discount or penalty on tax; payment dates.

Article VII Collection Costs for Delinquent Taxes

§ 259-60 Approval and adoption of collection schedule.

§ 259-61 Authority to retain costs of collection.