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Borough of Kutztown, PA
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Part II General Legislation
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Chapter 200 Taxation
Chapter 200
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Kutztown as indicated in article histories. Amendments noted where applicable.]
Article I
Real Estate Transfer Tax
§ 200-1
Definitions.
§ 200-2
Imposition of tax.
§ 200-3
Exempt parties.
§ 200-4
Excluded transactions.
§ 200-5
Documents.
§ 200-6
Acquired company.
§ 200-7
Credits against tax.
Article II
Admissions and Amusements Tax
§ 200-8
Definitions.
§ 200-9
Imposition of tax.
§ 200-10
Amusement permits.
§ 200-11
Filing report and payment of tax.
§ 200-12
Penalty.
§ 200-13
Powers and duties of Borough Amusement Tax Collector.
§ 200-14
Compensation of Borough Amusement Tax Collector.
§ 200-15
Collection of tax.
§ 200-16
Disposition of funds.
§ 200-17
Violations and penalties.
Article III
Local Services Tax
§ 200-18
Definitions.
§ 200-19
Imposition of tax.
§ 200-20
Amount of tax.
§ 200-21
Exemptions; tax to be paid and refunded.
§ 200-22
Date tax is due; penalty for late payment.
§ 200-23
Responsibility of employer to collect; procedure.
§ 200-24
Individuals having more than one occupation.
§ 200-25
Determination by employer as to which employees are subject to tax; commission.
§ 200-26
Collection from self-employed persons and persons employed outside Borough.
§ 200-27
Tax to be in addition to other taxes.
§ 200-28
Domestic employees.
§ 200-29
Powers and duties of Collector.
§ 200-30
Collection of unpaid taxes.
§ 200-31
Violations and penalties.
§ 200-32
Limitation on levy; effect of judicial decisions.
§ 200-32.1
Individuals in licensed occupations subject to tax.
§ 200-32.2
Deadline for refund claims.
Article IV
Per Capita Tax
§ 200-33
Definitions; word usage.
§ 200-34
Imposition of tax.
§ 200-35
Effect on other taxes.
§ 200-36
Collection of tax.
§ 200-37
Compensation of Tax Collector.
§ 200-38
Powers and duties of Tax Collector.
§ 200-39
Violations and penalties.
Article V
Discounts and Penalties
§ 200-40
Discount.
§ 200-41
Penalty.
Article VI
Earned Income Tax
§ 200-42
Definitions.
§ 200-43
Imposition of tax.
§ 200-44
Credits and deductions; exemptions.
§ 200-45
Individual tax returns and payments.
§ 200-46
Employer withholding and remittance; tax returns.
§ 200-47
Tax Collector.
§ 200-48
Interest, penalties, costs and fines.
§ 200-49
through § 200-50. (Reserved)
Article VII
Tax Collector
§ 200-51
Tax certifications.
§ 200-52
Check charge.
§ 200-53
Charge for photocopying or printing.
§ 200-54
Compensation.
§ 200-55
Delinquent Tax Collector.
§ 200-56
through § 200-59. (Reserved)
Article VIII
(Reserved)
§ 200-60
through § 200-68. (Reserved)
Article IX
Agency Fees for Delinquent Taxes
§ 200-69
Definitions.
§ 200-70
Authorization.
§ 200-71
Notice.