[HISTORY: Adopted by the Borough Council
of the Borough of Heidelberg as indicated in article histories. Amendments
noted where applicable.]
Table of Contents
Table of Contents
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Civil Service Commission
- Ch 6 Emergency Reserve Account
- Ch 8 Flood Control Authority
- Ch 11 Intergovernmental Cooperation
- Ch 15 Officers and Employees
- Ch 18 Police Department
- Ch 21 Pensions
- Ch 23 Records
- Ch 25 Salaries and Compensation
- Part II: General Legislation
- Ch 31 Adult Uses
- Ch 33 Alarms
- Ch 34 Alcoholic Beverages
- Ch 35 Amusement Devices
- Ch 39 (Reserved)
- Ch 40 Buildings, Dangerous
- Ch 41 Commercial Establishments
- Ch 42 Construction Codes, Uniform
- Ch 44 Curfew
- Ch 47 Dogs and Other Animals
- Ch 51 Firearms and Weapons
- Ch 52 Fire Prevention
- Ch 54 Flood Control
- Ch 61 Insurance
- Ch 63 Junkyards
- Ch 66 Liens and Claims, Municipal
- Ch 70 Nuisance Properties
- Ch 73 Occupancy Permits
- Ch 77 Parks and Recreation Areas
- Ch 78 Pawnbrokers and Secondhand Dealers
- Ch 80 Peddling and Soliciting
- Ch 86 Property Maintenance
- Ch 90 Refunds
- Ch 91 Residential Rental Operating License
- Ch 92 Sewers
- Ch 93 Solid Waste
- Ch 94 Stormwater Management
- Ch 95 Streets and Sidewalks
- Ch 99 Taxation
- Ch 99 Art I Earned Income Tax
- ยงย 99-1 Definitions.
- ยงย 99-2 Imposition of tax.
- ยงย 99-3 Declaration and payment of tax.
- ยงย 99-4 Collection at source.
- ยงย 99-5 Duties of Income Tax Officer.
- ยงย 99-6 Suit for collection.
- ยงย 99-7 Interest and penalties.
- ยงย 99-8 Payment under protest.
- ยงย 99-9 Applicability.
- ยงย 99-10 Violations and penalties.
- Ch 99 Art II Local Services Tax
- ยงย 99-11 Short Title.
- ยงย 99-12 Definitions.
- ยงย 99-13 Levy of tax.
- ยงย 99-14 Exemption and refunds.
- ยงย 99-15 Duty of employers to collect.
- ยงย 99-16 Reviews.
- ยงย 99-17 Dates for determining tax liability and payment.
- ยงย 99-18 Self-employed individuals.
- ยงย 99-19 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- ยงย 99-20 Nonresidents subject to tax.
- ยงย 99-21 Administration of tax.
- ยงย 99-22 Suits for collection.
- ยงย 99-22.1 Violations and penalties.
- ยงย 99-22.2 Interpretation.
- Ch 99 Art III Per Capita Tax
- ยงย 99-23 Statutory authority.
- ยงย 99-24 Definitions and word usage.
- ยงย 99-25 Imposition of tax.
- ยงย 99-26 Notice to residents.
- ยงย 99-27 Discount and penalty.
- ยงย 99-28 Collection of taxes.
- ยงย 99-29 Violations and penalties.
- ยงย 99-30 When effective; continuation.
- Ch 99 Art IV Mercantile Tax
- ยงย 99-31 Definitions.
- ยงย 99-32 Imposition of tax; continuation.
- ยงย 99-33 Exemption.
- ยงย 99-34 Tax rate for retail dealers.
- ยงย 99-35 Tax rate for wholesale dealers.
- ยงย 99-36 Computation of volume of business.
- ยงย 99-37 Tax returns.
- ยงย 99-38 Payment of tax.
- ยงย 99-39 Duties of Tax Collector.
- ยงย 99-40 Recovery of taxes and penalties.
- ยงย 99-41 Interest on unpaid taxes; costs.
- ยงย 99-42 Violations and penalties.
- ยงย 99-43 Applicability.
- Ch 99 Art V Business Privilege Tax
- ยงย 99-44 Title.
- ยงย 99-45 Definitions.
- ยงย 99-46 Imposition of tax.
- ยงย 99-47 Computation of gross receipts; other taxes.
- ยงย 99-48 Registration and tax returns.
- ยงย 99-49 Payment of tax.
- ยงย 99-50 Powers and duties of Tax Collector.
- ยงย 99-51 Recovery of unpaid taxes; late penalty.
- ยงย 99-52 Violations and penalties.
- ยงย 99-53 Applicability and severability.
- ยงย 99-54 Payment under protest; refund.
- ยงย 99-55 Effective date.
- Ch 99 Art VI Realty Transfer Tax
- ยงย 99-56 Short title.
- ยงย 99-57 Authority.
- ยงย 99-58 Definitions.
- ยงย 99-59 Imposition of tax; interest
- ยงย 99-59.1 Tax imposed; administration; interest.
- ยงย 99-60 Exempt parties.
- ยงย 99-61 Excluded transactions.
- ยงย 99-62 Documents relating to associations or corporations.
- ยงย 99-63 Acquired companies.
- ยงย 99-64 Credits against tax.
- ยงย 99-65 Extension of lease.
- ยงย 99-66 Proceeds of judicial sale.
- ยงย 99-67 Duties of Recorder of Deeds.
- ยงย 99-68 Statement of value.
- ยงย 99-69 Violations and penalties.
- ยงย 99-70 Lien.
- ยงย 99-71 Recovery.
- ยงย 99-72 Enforcement.
- Ch 99 Art VII Property Tax Relief for Senior Citizens
- ยงย 99-73 Definitions.
- ยงย 99-74 Limitation of assessment for eligible taxpayers.
- ยงย 99-75 Participation in limitation of tax assessment program.
- ยงย 99-76 Rules and regulations.
- Ch 99 Art VIII LTEA Costs of Collection
- ยงย 99-77 Short title.
- ยงย 99-78 Definitions.
- ยงย 99-79 Costs of collection approved.
- ยงย 99-80 Effective dates approved.
- ยงย 99-81 Procedures approved.
- ยงย 99-82 Miscellaneous provisions.
- ยงย 99-83 Severability.
- ยงย 99-84 Repealer.
- Ch 99 Art IX Volunteer Service Tax Credit
- ยงย 99-85 Recitals.
- ยงย 99-86 Amendment.
- ยงย 99-87 Definitions.
- ยงย 99-88 Volunteer Service Credit Program.
- ยงย 99-89 Earned income tax credit.
- ยงย 99-90 Real property tax credit.
- ยงย 99-91 Use of Borough facilities.
- ยงย 99-92 Appeals.
- ยงย 99-93 Penalties for false reporting.
- ยงย 99-94 Severability.
- Ch 100 Tax Certification Fee
- Ch 101 (Reserved)
- Ch 103 Trailers and Mobile Homes
- Ch 107 Vehicles, Abandoned
- Ch 108 Vehicles and Traffic
- Ch 109 Vehicles, Parking and Repairing of
- Ch 112 Zoning
- Appendix
- Ch A117 Cable Television Franchise
- Disposition List
- Ch DL Disposition List
Public Documents