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Borough of Carlisle, PA
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Part II: General Legislation
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Chapter 231 Taxation
Chapter 231
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Carlisle as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax collection — See Ch.
66
.
Article I
Earned Income and Net Profits Tax
§ 231-1
Definitions.
§ 231-2
Imposition of tax; rate.
§ 231-3
Exemptions.
§ 231-4
Tax returns and payments.
§ 231-5
Employer withholding, remittance and tax returns.
§ 231-6
Collection of tax.
§ 231-7
Interest, penalties, costs and fines.
§ 231-7.1
Severability.
§ 231-7.2
Purpose; effect on prior provisions.
§ 231-7.3
Effective date.
Article II
(Reserved)
Article III
Local Services Tax
§ 231-8
Definitions; word usage.
§ 231-9
Levy of tax; use of monies.
§ 231-9.1
Exemptions; refunds.
§ 231-10
Duty of employers to collect.
§ 231-11
Returns.
§ 231-12
Dates for determining tax liability and payment.
§ 231-13
Self-employed individuals.
§ 231-14
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 231-15
Nonresidents subject to tax.
§ 231-16
Administration of tax.
§ 231-17
Suits for collection.
§ 231-18
Violations and penalties.
§ 231-19
Interpretation.
Article IV
Amusements Admission Tax
§ 231-20
Title.
§ 231-21
Definitions.
§ 231-22
Tax imposed; exemptions.
§ 231-23
Rate of tax.
§ 231-24
Amusement permits.
§ 231-25
Liability for payment.
§ 231-26
Duty to file reports and pay tax.
§ 231-27
Penalty for failure to file reports or pay tax.
§ 231-28
Record of admissions.
§ 231-29
Examination of records.
§ 231-30
Assessment by Borough; appeal.
§ 231-31
Recoverability of taxes and penalties.
§ 231-32
Violations and penalties.
Article V
Amusement Devices Tax
§ 231-33
Title; statutory authority.
§ 231-34
Definitions and word usage.
§ 231-35
Tax levied; rate; payment.
§ 231-36
Permit to be issued and displayed.
§ 231-37
Replacement of devices.
§ 231-38
Duplicate permits.
§ 231-39
Authority of Manager.
§ 231-40
Penalty for late payment.
§ 231-41
Collection of debts.
§ 231-42
Violations and penalties.
Article VI
Realty Transfer Tax
§ 231-43
Title.
§ 231-44
Statutory authority.
§ 231-45
Definitions.
§ 231-46
Imposition of tax.
§ 231-47
Exempt parties.
§ 231-48
Excluded transactions.
§ 231-49
Taxability of documents relating to associations or corporations.
§ 231-50
Acquired companies.
§ 231-51
Credits against tax.
§ 231-52
Extension of lease.
§ 231-53
Proceeds of judicial sales.
§ 231-54
Duties of Recorder of Deeds.
§ 231-55
Statement of value.
§ 231-56
Unlawful acts; violations and penalties.
§ 231-57
Civil penalties.
§ 231-58
Unpaid taxes a lien.
§ 231-59
Recovery of taxes.
§ 231-60
Additional regulations authorized.
§ 231-61
Interpretation; effect.
Article VII
Carlisle LERTA District
§ 231-62
Legislative intent and legal authority.
§ 231-63
Definitions.
§ 231-64
Public hearing held.
§ 231-65
Boundaries of Carlisle LERTA District.
§ 231-66
Exemption from real property taxes.
§ 231-67
Procedure for requesting exemption.
§ 231-68
Expiration date.
§ 231-69
Exception to exemption.
Article VIII
Fire Service Appropriations Tax
§ 231-70
Title.
§ 231-71
Statutory authority.
§ 231-72
Definitions.
§ 231-73
Purpose of tax and levy.
§ 231-74
Notice of tax liability.
§ 231-75
Duplicate constitutes warrant for collection.
§ 231-76
Collection by Borough Tax Collector.
§ 231-77
Tax Collector's accounts and records; remittance of taxes collected.
§ 231-78
Discount, penalties and violations.
§ 231-79
Effective date of tax; continuation.
Article IX
Active Volunteer Service Tax Credits
§ 231-80
Title.
§ 231-81
Authority.
§ 231-82
Purpose.
§ 231-83
Definitions.
§ 231-84
Volunteer Service Tax Credit Program.
§ 231-85
Earned income tax credit.
§ 231-86
Real property tax credit.
§ 231-87
Appeals.