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
[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.
