home
Home
code
Code
Code
Index
law
Laws (9)
New Laws (9)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Borough of Carlisle, PA
chevron_right
2023-12-14
info
chevron_right
Part II: General Legislation
chevron_right
Chapter 231 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Appeals, Board of
Ch 8
Auditor
Ch 10
Authorities
Ch 15
Administrative Code
Ch 22
Fire Department
Ch 24
Firemen's Relief Association
Ch 27
Fiscal Control
Ch 31
Insurance
Ch 38
Intergovernmental Investment of Funds
Ch 41
Manager, Borough
Ch 47
Parks and Recreation Board
Ch 50
Pension Advisory Commission
Ch 52
Pensions
Ch 55
Police Department
Ch 63
Salaries and Compensation
Ch 66
Tax Collection
Part II: General Legislation
Ch 73
Advertising Materials
Ch 76
Alarm Systems
Ch 78
Alcoholic Beverages
Ch 80
Animals
Ch 83
Human Relations
Ch 89
Building Construction
Ch 90
Cable Communications Systems
Ch 95
Cemeteries
Ch 103
Cruising
Ch 105
Curfew
Ch 110
Drugs and Drug Paraphernalia
Ch 117
Explosives
Ch 120
Fees
Ch 124
Firearms
Ch 126
Fire Insurance Proceeds
Ch 128
Fire Prevention and Protection
Ch 130
Fires, Conduct at
Ch 132
Fireworks
Ch 135
Floodplain Management
Ch 137
Gas Meter and Regulator Siting in Historic Preservation Overlay District
Ch 155
Municipal Building
Ch 158
Mobile Food Vending
Ch 160
Nuisances
Ch 163
Parades
Ch 168
Parks and Recreation Areas
Ch 170
Peace and Good Order
Ch 175
Plumbing
Ch 178
Poles and Wires
Ch 183
Property Maintenance
Ch 189
Refrigerators and Freezers
Ch 193
Rental Housing
Ch 197
Sewers
Ch 200
Shopping Carts
Ch 205
Skateboards
Ch 212
Solid Waste and Recyclables
Ch 217
Stormwater Management
Ch 220
Stormwater Management Utility
Ch 223
Streets and Sidewalks
Ch 226
Subdivision and Land Development
Ch 231
Taxation
Ch 231 Art 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.
Ch 231 Art II
(Reserved)
Ch 231 Art 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.
Ch 231 Art 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.
Ch 231 Art 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.
Ch 231 Art 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.
Ch 231 Art 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.
Ch 231 Art 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.
Ch 231 Art 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.
Ch 237
Transient Retail Businesses
Ch 239
Trees
Ch 244
Vehicles and Traffic
Ch 247
Vehicles, Occupancy of
Ch 251
Water
Ch 255
Zoning
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
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
chevron_right
§ 231-1
Definitions.
chevron_right
§ 231-2
Imposition of tax; rate.
chevron_right
§ 231-3
Exemptions.
chevron_right
§ 231-4
Tax returns and payments.
chevron_right
§ 231-5
Employer withholding, remittance and tax returns.
chevron_right
§ 231-6
Collection of tax.
chevron_right
§ 231-7
Interest, penalties, costs and fines.
chevron_right
§ 231-7.1
Severability.
chevron_right
§ 231-7.2
Purpose; effect on prior provisions.
chevron_right
§ 231-7.3
Effective date.
chevron_right
Article II
(Reserved)
chevron_right
Article III
Local Services Tax
chevron_right
§ 231-8
Definitions; word usage.
chevron_right
§ 231-9
Levy of tax; use of monies.
chevron_right
§ 231-9.1
Exemptions; refunds.
chevron_right
§ 231-10
Duty of employers to collect.
chevron_right
§ 231-11
Returns.
chevron_right
§ 231-12
Dates for determining tax liability and payment.
chevron_right
§ 231-13
Self-employed individuals.
chevron_right
§ 231-14
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 231-15
Nonresidents subject to tax.
chevron_right
§ 231-16
Administration of tax.
chevron_right
§ 231-17
Suits for collection.
chevron_right
§ 231-18
Violations and penalties.
chevron_right
§ 231-19
Interpretation.
chevron_right
Article IV
Amusements Admission Tax
chevron_right
§ 231-20
Title.
chevron_right
§ 231-21
Definitions.
chevron_right
§ 231-22
Tax imposed; exemptions.
chevron_right
§ 231-23
Rate of tax.
chevron_right
§ 231-24
Amusement permits.
chevron_right
§ 231-25
Liability for payment.
chevron_right
§ 231-26
Duty to file reports and pay tax.
chevron_right
§ 231-27
Penalty for failure to file reports or pay tax.
chevron_right
§ 231-28
Record of admissions.
chevron_right
§ 231-29
Examination of records.
chevron_right
§ 231-30
Assessment by Borough; appeal.
chevron_right
§ 231-31
Recoverability of taxes and penalties.
chevron_right
§ 231-32
Violations and penalties.
chevron_right
Article V
Amusement Devices Tax
chevron_right
§ 231-33
Title; statutory authority.
chevron_right
§ 231-34
Definitions and word usage.
chevron_right
§ 231-35
Tax levied; rate; payment.
chevron_right
§ 231-36
Permit to be issued and displayed.
chevron_right
§ 231-37
Replacement of devices.
chevron_right
§ 231-38
Duplicate permits.
chevron_right
§ 231-39
Authority of Manager.
chevron_right
§ 231-40
Penalty for late payment.
chevron_right
§ 231-41
Collection of debts.
chevron_right
§ 231-42
Violations and penalties.
chevron_right
Article VI
Realty Transfer Tax
chevron_right
§ 231-43
Title.
chevron_right
§ 231-44
Statutory authority.
chevron_right
§ 231-45
Definitions.
chevron_right
§ 231-46
Imposition of tax.
chevron_right
§ 231-47
Exempt parties.
chevron_right
§ 231-48
Excluded transactions.
chevron_right
§ 231-49
Taxability of documents relating to associations or corporations.
chevron_right
§ 231-50
Acquired companies.
chevron_right
§ 231-51
Credits against tax.
chevron_right
§ 231-52
Extension of lease.
chevron_right
§ 231-53
Proceeds of judicial sales.
chevron_right
§ 231-54
Duties of Recorder of Deeds.
chevron_right
§ 231-55
Statement of value.
chevron_right
§ 231-56
Unlawful acts; violations and penalties.
chevron_right
§ 231-57
Civil penalties.
chevron_right
§ 231-58
Unpaid taxes a lien.
chevron_right
§ 231-59
Recovery of taxes.
chevron_right
§ 231-60
Additional regulations authorized.
chevron_right
§ 231-61
Interpretation; effect.
chevron_right
Article VII
Carlisle LERTA District
chevron_right
§ 231-62
Legislative intent and legal authority.
chevron_right
§ 231-63
Definitions.
chevron_right
§ 231-64
Public hearing held.
chevron_right
§ 231-65
Boundaries of Carlisle LERTA District.
chevron_right
§ 231-66
Exemption from real property taxes.
chevron_right
§ 231-67
Procedure for requesting exemption.
chevron_right
§ 231-68
Expiration date.
chevron_right
§ 231-69
Exception to exemption.
chevron_right
Article VIII
Fire Service Appropriations Tax
chevron_right
§ 231-70
Title.
chevron_right
§ 231-71
Statutory authority.
chevron_right
§ 231-72
Definitions.
chevron_right
§ 231-73
Purpose of tax and levy.
chevron_right
§ 231-74
Notice of tax liability.
chevron_right
§ 231-75
Duplicate constitutes warrant for collection.
chevron_right
§ 231-76
Collection by Borough Tax Collector.
chevron_right
§ 231-77
Tax Collector's accounts and records; remittance of taxes collected.
chevron_right
§ 231-78
Discount, penalties and violations.
chevron_right
§ 231-79
Effective date of tax; continuation.
chevron_right
Article IX
Active Volunteer Service Tax Credits
chevron_right
§ 231-80
Title.
chevron_right
§ 231-81
Authority.
chevron_right
§ 231-82
Purpose.
chevron_right
§ 231-83
Definitions.
chevron_right
§ 231-84
Volunteer Service Tax Credit Program.
chevron_right
§ 231-85
Earned income tax credit.
chevron_right
§ 231-86
Real property tax credit.
chevron_right
§ 231-87
Appeals.
chevron_right