Borough of Millersville, PA
Lancaster County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Millersville as indicated in article histories. Amendments noted where applicable.]
Article I Discounts and Penalties

§ 334-1 Discount and penalty rates for real estate taxes.

Article II Tax Certification Fee

§ 334-2 Tax certification fee.

Article III Realty Transfer Tax

§ 334-3 Short title.

§ 334-4 Authority.

§ 334-5 Definitions.

§ 334-6 Imposition of tax.

§ 334-7 Evidence of payment.

§ 334-8 Exempt parties.

§ 334-9 Excluded transactions.

§ 334-10 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 334-11 Acquired companies.

§ 334-12 Credits against tax.

§ 334-13 Statement of value.

§ 334-14 Unlawful acts.

§ 334-15 Civil penalties.

§ 334-16 Lien.

§ 334-17 Proceeds of judicial sale.

§ 334-18 Enforcement.

§ 334-19 Collector.

§ 334-20 Rules and regulations.

§ 334-21 Interpretation; effect.

Article IV Recovery of Attorney's Fees

§ 334-22 Legislative intent.

§ 334-23 Definitions.

§ 334-24 Imposition of attorney's fees for collection of delinquent accounts.

§ 334-25 Schedule of attorney's fees for services related to collection of delinquent accounts.

§ 334-26 Recovery of additional attorney's fees in specific circumstances.

Article V Earned Income Tax

§ 334-27 Short title.

§ 334-28 Definitions.

§ 334-29 Imposition of tax; rate.

§ 334-30 Exemption from tax: individuals under age 16.

§ 334-31 Exemption from municipal nonresident tax; residents of other states if similar exemption in other state.

§ 334-32 Individual tax returns and payments.

§ 334-33 Employer withholding, remittance, and tax returns.

§ 334-34 Collection of tax.

§ 334-35 Interest, penalties, costs, and fines.

Article VI Local Taxpayers Bill of Rights

§ 334-36 Adoption of disclosure statement.

§ 334-37 Hearing and appeal procedure.

Article VII (Reserved)

§ 334-38 through § 334-46. (Reserved)

Article VIII Local Services Tax

§ 334-47 Short title; authority.

§ 334-48 Definitions.

§ 334-49 Imposition of tax.

§ 334-50 Collection by employer; return and payment.

§ 334-51 Withholding by employer.

§ 334-52 Employer's returns; commission.

§ 334-53 Employer's report and payment; supplements.

§ 334-54 Individuals having more than one occupation.

§ 334-55 Self-employed individuals.

§ 334-56 Powers and duties of collector.

§ 334-57 Recovery of unpaid tax; interest and penalty.

§ 334-58 Adoption of regulations.

§ 334-59 Use of revenue.

§ 334-60 Prohibited acts; violations and penalties.

§ 334-61 Applicability; validity; intent.

§ 334-62 through § 334-70. (Reserved)

Article IX Local Economic Revitalization Tax Assistance Act District

§ 334-71 Legislative intent.

§ 334-72 Definitions.

§ 334-73 Eligible areas.

§ 334-74 Exemption.

§ 334-75 Exemption schedule.

§ 334-76 Procedure for obtaining exemption.

§ 334-77 Termination date.

§ 334-78 Extension.

§ 334-79 Revocation of LERTA exemption.