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Borough of Perkasie, PA
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2023-12-18
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Part II, General Legislation
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Chapter 170 Taxation
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 7
Borough Districting
Ch 10
Emergency and Disaster Management and Cost Recovery
Ch 11
Fire Department
Ch 15
Intergovernmental Cooperation
Ch 19
Municipal Authorities
Ch 25
Officers and Employees
Ch 29
Pensions and Retirement
Ch 35
Planning Commission
Ch 40
Police Department
Ch 46
Salaries and Compensation
Ch 50
LERTA Program
Part II, General Legislation
Ch 58
Alarm Devices
Ch 60
Amusement Devices
Ch 65
Brush, Grass , Plants and Weeds
Ch 70
Building Construction
Ch 72
Cable Television
Ch 75
Circuses, Carnivals and Exhibitions
Ch 77
Claims, Municipal
Ch 78
Construction Code, Uniform
Ch 79
Curfew for Minors
Ch 80
Dogs and Other Animals
Ch 85
Electrical Standards and Service
Ch 88
Explosives
Ch 92
Fire Prevention
Ch 94
Floodplain Management
Ch 96
Garbage, Rubbish and Refuse
Ch 101
Hawkers, Peddlers and Solicitors
Ch 102
Historic Structures
Ch 103
Insurance
Ch 106
Light Fixtures
Ch 108
Littering
Ch 115
Parades
Ch 124
Parks and Recreation
Ch 128
Peace and Good Order
Ch 132
Plumbing
Ch 133
Mechanical Code
Ch 135
Property Maintenance
Ch 137
Property, Numbering of
Ch 142
Real Estate Registry
Ch 147
Sewers
Ch 150
Skateboards
Ch 152
Snow and Ice Removal
Ch 158
Stormwater Management
Ch 160
Streets and Sidewalks
Ch 164
Subdivision and Land Development
Ch 170
Taxation
Ch 170 Art I
Earned Income Tax
§ 170-1
Definitions.
§ 170-2
Imposition and applicability of tax.
§ 170-3
Declarations, payments and returns for net profits tax.
§ 170-4
Returns and payment of earned income tax.
§ 170-5
Collection at source; withholding for taxes.
§ 170-6
Powers and duties of officer; refunds.
§ 170-7
Recovery of due and unpaid taxes.
§ 170-8
Interest and liability for late taxes.
§ 170-9
Violations and penalties.
§ 170-10
Failure to receive or procure forms.
§ 170-11
Collection from employers of delinquent earned income taxes.
§ 170-12
Deductions for payment of other taxes.
§ 170-13
Incorporation of Local Tax Enabling Act by reference.
Ch 170 Art II
(Reserved)
§ 170-14
(Reserved)
§ 170-15
(Reserved)
§ 170-16
(Reserved)
§ 170-17
(Reserved)
§ 170-18
(Reserved)
§ 170-19
(Reserved)
§ 170-20
(Reserved)
Ch 170 Art III
Real Estate Transfer Tax
§ 170-21
Title.
§ 170-22
Imposition of tax; statutory authority.
§ 170-23
Definitions.
§ 170-24
Rate and payment of tax; interest.
§ 170-25
Exempt parties.
§ 170-26
Excluded transactions.
§ 170-27
Documents.
§ 170-28
Acquired companies.
§ 170-29
Credits against tax.
§ 170-29.1
Extension of lease.
§ 170-29.2
Proceeds of judicial sale.
§ 170-29.3
Recorder of Deeds.
§ 170-29.4
Statement of value.
§ 170-29.5
Civil penalties.
§ 170-29.6
Unpaid tax to become lien.
§ 170-29.7
Recovery of unpaid taxes, interest and penalties.
§ 170-29.8
Enforcement.
§ 170-29.9
Effective date.
Ch 170 Art IV
Tax Discount and Late Payment Penalty
§ 170-30
Discount for prompt payment.
§ 170-31
Penalty for late payment.
Ch 170 Art V
Local Taxpayers Bill of Rights
§ 170-32
Rules and regulations.
§ 170-33
Disclosure statement.
§ 170-34
Form of petition for appeal and refund.
§ 170-35
Authority to administer appeal procedures.
§ 170-36
Hearing Officer.
§ 170-37
Administrative appeal procedures.
§ 170-38
Effective date; applicability.
Ch 170 Art VI
Local Services Tax
§ 170-39
Short title.
§ 170-40
Definitions.
§ 170-41
Levy of tax.
§ 170-42
Exemption and refunds.
§ 170-43
Duty of employers to collect.
§ 170-44
Returns.
§ 170-45
Dates for determining tax liability and payment.
§ 170-46
Self-employed individuals.
§ 170-47
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 170-48
Nonresidents subject to tax.
§ 170-49
Administration and enforcement of tax.
§ 170-50
Suits for collection; interest and penalties on unpaid tax.
§ 170-51
Violations and penalties.
§ 170-52
Interpretation.
Ch 170 Art VII
Active Volunteer Service Tax Rebate
§ 170-53
Title.
§ 170-54
Authority.
§ 170-55
Purpose.
§ 170-56
Definitions.
§ 170-57
Active Volunteer Service Tax Rebate Program.
§ 170-58
Tax rebate.
§ 170-59
Procedures.
§ 170-60
Appeals.
§ 170-61
Penalties for false reporting.
§ 170-62
Severability.
§ 170-63
Audit.
§ 170-64
When effective.
Ch 175
Trees
Ch 180
Vehicles and Traffic
Ch 182
Vehicles, Storage of
Ch 183
Vehicles, Abandoned
Ch 184
Vehicles, Unlicensed
Ch 185
Water
Ch 186
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 170
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Perkasie as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax Collector commissions — See Ch.
46
, Art.
III
.
Real estate registry — See Ch.
142
.
Article I
Earned Income Tax
chevron_right
§ 170-1
Definitions.
chevron_right
§ 170-2
Imposition and applicability of tax.
chevron_right
§ 170-3
Declarations, payments and returns for net profits tax.
chevron_right
§ 170-4
Returns and payment of earned income tax.
chevron_right
§ 170-5
Collection at source; withholding for taxes.
chevron_right
§ 170-6
Powers and duties of officer; refunds.
chevron_right
§ 170-7
Recovery of due and unpaid taxes.
chevron_right
§ 170-8
Interest and liability for late taxes.
chevron_right
§ 170-9
Violations and penalties.
chevron_right
§ 170-10
Failure to receive or procure forms.
chevron_right
§ 170-11
Collection from employers of delinquent earned income taxes.
chevron_right
§ 170-12
Deductions for payment of other taxes.
chevron_right
§ 170-13
Incorporation of Local Tax Enabling Act by reference.
chevron_right
Article II
(Reserved)
chevron_right
§ 170-14
(Reserved)
chevron_right
§ 170-15
(Reserved)
chevron_right
§ 170-16
(Reserved)
chevron_right
§ 170-17
(Reserved)
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§ 170-18
(Reserved)
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§ 170-19
(Reserved)
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§ 170-20
(Reserved)
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Article III
Real Estate Transfer Tax
chevron_right
§ 170-21
Title.
chevron_right
§ 170-22
Imposition of tax; statutory authority.
chevron_right
§ 170-23
Definitions.
chevron_right
§ 170-24
Rate and payment of tax; interest.
chevron_right
§ 170-25
Exempt parties.
chevron_right
§ 170-26
Excluded transactions.
chevron_right
§ 170-27
Documents.
chevron_right
§ 170-28
Acquired companies.
chevron_right
§ 170-29
Credits against tax.
chevron_right
§ 170-29.1
Extension of lease.
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§ 170-29.2
Proceeds of judicial sale.
chevron_right
§ 170-29.3
Recorder of Deeds.
chevron_right
§ 170-29.4
Statement of value.
chevron_right
§ 170-29.5
Civil penalties.
chevron_right
§ 170-29.6
Unpaid tax to become lien.
chevron_right
§ 170-29.7
Recovery of unpaid taxes, interest and penalties.
chevron_right
§ 170-29.8
Enforcement.
chevron_right
§ 170-29.9
Effective date.
chevron_right
Article IV
Tax Discount and Late Payment Penalty
chevron_right
§ 170-30
Discount for prompt payment.
chevron_right
§ 170-31
Penalty for late payment.
chevron_right
Article V
Local Taxpayers Bill of Rights
chevron_right
§ 170-32
Rules and regulations.
chevron_right
§ 170-33
Disclosure statement.
chevron_right
§ 170-34
Form of petition for appeal and refund.
chevron_right
§ 170-35
Authority to administer appeal procedures.
chevron_right
§ 170-36
Hearing Officer.
chevron_right
§ 170-37
Administrative appeal procedures.
chevron_right
§ 170-38
Effective date; applicability.
chevron_right
Article VI
Local Services Tax
chevron_right
§ 170-39
Short title.
chevron_right
§ 170-40
Definitions.
chevron_right
§ 170-41
Levy of tax.
chevron_right
§ 170-42
Exemption and refunds.
chevron_right
§ 170-43
Duty of employers to collect.
chevron_right
§ 170-44
Returns.
chevron_right
§ 170-45
Dates for determining tax liability and payment.
chevron_right
§ 170-46
Self-employed individuals.
chevron_right
§ 170-47
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 170-48
Nonresidents subject to tax.
chevron_right
§ 170-49
Administration and enforcement of tax.
chevron_right
§ 170-50
Suits for collection; interest and penalties on unpaid tax.
chevron_right
§ 170-51
Violations and penalties.
chevron_right
§ 170-52
Interpretation.
chevron_right
Article VII
Active Volunteer Service Tax Rebate
chevron_right
§ 170-53
Title.
chevron_right
§ 170-54
Authority.
chevron_right
§ 170-55
Purpose.
chevron_right
§ 170-56
Definitions.
chevron_right
§ 170-57
Active Volunteer Service Tax Rebate Program.
chevron_right
§ 170-58
Tax rebate.
chevron_right
§ 170-59
Procedures.
chevron_right
§ 170-60
Appeals.
chevron_right
§ 170-61
Penalties for false reporting.
chevron_right
§ 170-62
Severability.
chevron_right
§ 170-63
Audit.
chevron_right
§ 170-64
When effective.
chevron_right