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Borough of Catasauqua, PA
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2022-04-25
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Part II: General Legislation
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Chapter 240 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Auditor
Ch 10
Authorities, Municipal
Ch 15
Borough Council
Ch 20
Building, Municipal
Ch 30
Civil Service
Ch 35
Fire Department
Ch 37
Fire Inspector
Ch 40
Fiscal Affairs
Ch 42
Health, Board of
Ch 43
Intergovernmental Agreements
Ch 45
Library
Ch 50
Manager
Ch 55
Pensions, Retirement and Benefits
Ch 60
Planning Commission
Ch 65
Police Department
Ch 68
Records
Ch 70
Recreation Board
Ch 75
Salaries and Compensation
Ch 80
Sexual Harassment
Ch 90
Taxation Department, Earned Income
Ch 95
Water Department and Sewage Department
Part II: General Legislation
Ch 98
Alarm Devices
Ch 100
Amusements and Amusement Devices
Ch 105
Animals
Ch 108
(Reserved)
Ch 110
Bicycles
Ch 115
Brush, Grass and Weeds
Ch 120
Buildings
Ch 122
Burning, Outdoor
Ch 125
Code Enforcement
Ch 130
Codes, Uniform
Ch 138
Fair Housing
Ch 140
Firearms
Ch 145
Floodplain Management
Ch 155
Franchises
Ch 160
Garage Sales
Ch 165
Hazardous Materials
Ch 167
Insurance
Ch 170
Junkyards
Ch 175
Loitering
Ch 180
Moving Permits
Ch 182
Municipal Claims and Liens
Ch 185
Noise
Ch 190
Parades
Ch 195
Parks and Recreation
Ch 200
Peddling and Soliciting
Ch 205
Public Property
Ch 206
Public Safety Radio Amplification Systems
Ch 207
Rental Property
Ch 210
Sewers and Sewage Disposal
Ch 212
(Reserved)
Ch 215
Signs and Billboards
Ch 220
Solid Waste
Ch 225
Stormwater Management
Ch 230
Streets and Sidewalks
Ch 235
Subdivision and Land Development
Ch 237
Tapping Fees
Ch 240
Taxation
Ch 240 Art I
Earned Income and Net Profits Tax
§ 240-1
Definitions.
§ 240-2
Imposition of tax.
§ 240-3
Declaration and payment of tax.
§ 240-4
Withholding, remittance and reporting of tax.
§ 240-5
Powers and duties of tax officer.
§ 240-6
Compensation of tax officer.
§ 240-7
Exemption.
§ 240-8
Severability.
§ 240-9
Effective date; repealer; effect on prior provisions; legislative authority.
§ 240-10
(Reserved)
Ch 240 Art II
Transmission of Earned Income Tax on Nonresidents
§ 240-11
Transmission of tax of nonresidents to political subdivision of residence.
Ch 240 Art III
Per Capita Tax
§ 240-12
Imposition of tax.
§ 240-13
Borough Manager to collect tax.
§ 240-14
Notice to taxpayers; discounts and penalties.
§ 240-15
Property owners to provide list of names.
§ 240-16
List of persons subject to tax; addition of names.
§ 240-17
Authority of Tax Collector; applicability of statute.
§ 240-18
Violations and penalties.
Ch 240 Art IV
Per Capita Tax Exemption
§ 240-19
Persons exempted from paying tax.
Ch 240 Art V
Real Estate Tax Penalty
§ 240-20
Penalty for delinquent payment.
§ 240-21
When effective.
§ 240-22
Continuation.
Ch 240 Art VI
Realty Transfer Tax
§ 240-23
Title.
§ 240-24
Authority.
§ 240-25
Definitions.
§ 240-26
Imposition of tax; interest.
§ 240-27
Exempt parties.
§ 240-28
Excluded transactions.
§ 240-29
Documents relating to associations or corporations.
§ 240-30
Acquired company.
§ 240-31
Credits against tax.
§ 240-32
Extension of lease.
§ 240-33
Proceeds of judicial sale.
§ 240-34
Duties of recorder of deeds.
§ 240-35
Statement of value.
§ 240-36
Unlawful acts; violations and penalties.
§ 240-37
Lien.
§ 240-38
Enforcement.
§ 240-39
Regulations.
Ch 240 Art VII
Real Estate Tax Certifications
§ 240-40
Requests for certification.
§ 240-41
Designated municipal official.
§ 240-42
Form of certification.
§ 240-43
Fee.
Ch 240 Art VIII
Local Taxpayers Bill of Rights
§ 240-44
Rules and regulations.
§ 240-45
Disclosure statement.
§ 240-46
Petition for appeal and refund.
§ 240-47
Duties of Local Tax Office Appeals Board.
§ 240-48
Appeals Board.
§ 240-49
Administrative appeal procedures.
Ch 240 Art IX
Real Estate Tax Rate
§ 240-50
Tax rate established.
Ch 240 Art X
Local Services Tax
§ 240-51
Definitions.
§ 240-52
Levy of tax.
§ 240-52.1
Exemption and refunds.
§ 240-53
Duty of employers to collect.
§ 240-54
Returns.
§ 240-55
Dates for determining tax liability and payment.
§ 240-56
Self-employed individuals.
§ 240-57
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 240-58
Nonresidents subject to tax.
§ 240-59
Administration of tax.
§ 240-60
Suits for collection.
§ 240-61
Violations and penalties.
§ 240-62
Interpretation.
Ch 240 Art XI
Delinquent Taxes
§ 240-63
Approval and adoption of schedule.
§ 240-64
Retention by collector.
Ch 245
Trees
Ch 255
Vehicles, Abandoned
Ch 260
Vehicles and Traffic
Ch 265
Water
Ch 275
Wellhead Protection
Ch 277
Wireless Facilities
Ch 280
Zoning
Appendix
Ch A285
Fees
Disposition List
Ch DL
Disposition List
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Chapter 240
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Catasauqua as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Earned Income Taxation Department — See Ch.
90
.
ATTACHMENTS
Attachment 1 - Rules and Regulations
Attachment 2- Disclosure Statement
Attachment 3 - Petition for Appeal and Refund
Article I
Earned Income and Net Profits Tax
chevron_right
§ 240-1
Definitions.
chevron_right
§ 240-2
Imposition of tax.
chevron_right
§ 240-3
Declaration and payment of tax.
chevron_right
§ 240-4
Withholding, remittance and reporting of tax.
chevron_right
§ 240-5
Powers and duties of tax officer.
chevron_right
§ 240-6
Compensation of tax officer.
chevron_right
§ 240-7
Exemption.
chevron_right
§ 240-8
Severability.
chevron_right
§ 240-9
Effective date; repealer; effect on prior provisions; legislative authority.
chevron_right
§ 240-10
(Reserved)
chevron_right
Article II
Transmission of Earned Income Tax on Nonresidents
chevron_right
§ 240-11
Transmission of tax of nonresidents to political subdivision of residence.
chevron_right
Article III
Per Capita Tax
chevron_right
§ 240-12
Imposition of tax.
chevron_right
§ 240-13
Borough Manager to collect tax.
chevron_right
§ 240-14
Notice to taxpayers; discounts and penalties.
chevron_right
§ 240-15
Property owners to provide list of names.
chevron_right
§ 240-16
List of persons subject to tax; addition of names.
chevron_right
§ 240-17
Authority of Tax Collector; applicability of statute.
chevron_right
§ 240-18
Violations and penalties.
chevron_right
Article IV
Per Capita Tax Exemption
chevron_right
§ 240-19
Persons exempted from paying tax.
chevron_right
Article V
Real Estate Tax Penalty
chevron_right
§ 240-20
Penalty for delinquent payment.
chevron_right
§ 240-21
When effective.
chevron_right
§ 240-22
Continuation.
chevron_right
Article VI
Realty Transfer Tax
chevron_right
§ 240-23
Title.
chevron_right
§ 240-24
Authority.
chevron_right
§ 240-25
Definitions.
chevron_right
§ 240-26
Imposition of tax; interest.
chevron_right
§ 240-27
Exempt parties.
chevron_right
§ 240-28
Excluded transactions.
chevron_right
§ 240-29
Documents relating to associations or corporations.
chevron_right
§ 240-30
Acquired company.
chevron_right
§ 240-31
Credits against tax.
chevron_right
§ 240-32
Extension of lease.
chevron_right
§ 240-33
Proceeds of judicial sale.
chevron_right
§ 240-34
Duties of recorder of deeds.
chevron_right
§ 240-35
Statement of value.
chevron_right
§ 240-36
Unlawful acts; violations and penalties.
chevron_right
§ 240-37
Lien.
chevron_right
§ 240-38
Enforcement.
chevron_right
§ 240-39
Regulations.
chevron_right
Article VII
Real Estate Tax Certifications
chevron_right
§ 240-40
Requests for certification.
chevron_right
§ 240-41
Designated municipal official.
chevron_right
§ 240-42
Form of certification.
chevron_right
§ 240-43
Fee.
chevron_right
Article VIII
Local Taxpayers Bill of Rights
chevron_right
§ 240-44
Rules and regulations.
chevron_right
§ 240-45
Disclosure statement.
chevron_right
§ 240-46
Petition for appeal and refund.
chevron_right
§ 240-47
Duties of Local Tax Office Appeals Board.
chevron_right
§ 240-48
Appeals Board.
chevron_right
§ 240-49
Administrative appeal procedures.
chevron_right
Article IX
Real Estate Tax Rate
chevron_right
§ 240-50
Tax rate established.
chevron_right
Article X
Local Services Tax
chevron_right
§ 240-51
Definitions.
chevron_right
§ 240-52
Levy of tax.
chevron_right
§ 240-52.1
Exemption and refunds.
chevron_right
§ 240-53
Duty of employers to collect.
chevron_right
§ 240-54
Returns.
chevron_right
§ 240-55
Dates for determining tax liability and payment.
chevron_right
§ 240-56
Self-employed individuals.
chevron_right
§ 240-57
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 240-58
Nonresidents subject to tax.
chevron_right
§ 240-59
Administration of tax.
chevron_right
§ 240-60
Suits for collection.
chevron_right
§ 240-61
Violations and penalties.
chevron_right
§ 240-62
Interpretation.
chevron_right
Article XI
Delinquent Taxes
chevron_right
§ 240-63
Approval and adoption of schedule.
chevron_right
§ 240-64
Retention by collector.
chevron_right