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Borough of Leetsdale, PA
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2022-09-08
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Part II, General Legislation
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Chapter 271 Taxation
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 8
Animal Control Officer
Ch 14
Attorney Fees
Ch 21
Auditor
Ch 28
Authorities
Ch 36
Emergency Operation Plan
Ch 42
Fire Department
Ch 49
Firemen's Relief Association
Ch 53
Health Regulations, Enforcement of
Ch 56
Intergovernmental Cooperation
Ch 61
Manager
Ch 64
Pension Plans
Ch 70
Planning Commission
Ch 77
Police Department
Ch 80
Recreation and Parks Board
Ch 85
Salaries and Compensation
Ch 91
Shade Tree Commission
Part II, General Legislation
Ch 100
Alarm Devices
Ch 107
Amusement Devices
Ch 113
Animals
Ch 118
Boat Launch
Ch 122
Buildings, Numbering of
Ch 127
Carnivals
Ch 132
Construction Codes, Uniform
Ch 138
Curfew
Ch 147
Fees
Ch 154
Firearms and Other Weapons
Ch 156
Fireworks
Ch 161
Floodplain Management
Ch 168
Hazardous Wastes
Ch 175
Insurance
Ch 181
Junk Dealers
Ch 194
Loitering; Public Drinking
Ch 198
MS4 Operation and Maintenance
Ch 200
Notice of Violations
Ch 201
Nuisances
Ch 208
Occupancy Reports
Ch 213
Parks and Recreation
Ch 219
Peddling and Soliciting
Ch 227
Public Property, Protection of
Ch 230
Rental Units
Ch 236
Sewers
Ch 245
Smoke Detectors
Ch 252
Solid Waste
Ch 257
Stormwater Management
Ch 260
Streets and Sidewalks
Ch 265
Subdivision and Land Development
Ch 271
Taxation
Ch 271 Art I
Earned Income Tax
§ 271-1
Enactment.
§ 271-2
Definitions and word usage.
§ 271-3
Imposition of tax.
§ 271-4
Returns and payment of tax.
§ 271-5
Collection at source.
§ 271-6
Declarations.
§ 271-7
Duties of collector of this tax.
§ 271-8
Enforcement; powers of tax collector.
§ 271-9
Interest and penalties.
§ 271-10
Collection of unpaid taxes.
§ 271-11
Violations and penalties.
§ 271-12
Applicability.
Ch 271 Art II
Real Estate Transfer Tax
§ 271-13
Definitions.
§ 271-14
Imposition of tax.
§ 271-15
Exempt parties.
§ 271-16
Excluded transactions.
§ 271-17
Documents relating to associations or corporations and members, partners, stockholders, or shareholders thereof.
§ 271-18
Acquired company.
§ 271-19
Credits against tax.
§ 271-20
Extension of lease.
§ 271-21
Proceeds of judicial sale.
§ 271-22
Documentary stamps.
§ 271-23
Furnishing stamps.
§ 271-24
Failure to affix stamps.
§ 271-25
Statement of value; violations and penalties.
§ 271-26
Civil penalties; interest.
§ 271-27
Unlawful acts; violations and penalties.
§ 271-28
Determination and notice of tax; review.
§ 271-29
Lien.
§ 271-30
Refunds.
§ 271-31
Suit for collection of tax.
§ 271-32
Rules and regulations.
§ 271-33
Effective date.
§ 271-34
Short title.
Ch 271 Art III
Business Privilege Tax
§ 271-35
Short title.
§ 271-36
Definitions.
§ 271-37
Levy of tax.
§ 271-38
Returns.
§ 271-39
License.
§ 271-40
Posting.
§ 271-41
Violations and penalties.
§ 271-42
Continuing offense.
§ 271-43
Duties of tax administrator.
§ 271-44
Confidential nature of returns.
§ 271-45
Suit on collection and penalty.
§ 271-46
Savings and severability clauses.
§ 271-47
Effective date.
Ch 271 Art IV
Property Tax Exemption Program
§ 271-48
Definitions.
§ 271-49
Eligibility.
§ 271-50
Exemption.
§ 271-51
Proof of cause of increase.
§ 271-52
Duties of program administrator.
§ 271-53
Application, renewal and termination of exemption.
§ 271-54
Establishment of market value.
§ 271-55
Approval or denial of application.
§ 271-56
Incomplete application; designation of program administrator.
§ 271-57
Confidential nature of application.
§ 271-58
Authority.
Ch 271 Art V
Real Estate Tax Certifications
§ 271-59
Authorization to prepare real estate tax certifications.
§ 271-60
Fee for tax certifications.
§ 271-61
Payment of tax certification fees to Borough; compensation of Tax Collector.
Ch 271 Art VI
Exemption for Improvements in Deteriorating Areas
§ 271-62
Definitions.
§ 271-63
Boundaries of deteriorating areas.
§ 271-64
Exemption.
§ 271-65
Exemption schedule.
§ 271-66
Procedure for obtaining exemption.
§ 271-67
Transferability.
§ 271-68
Contemporaneous adoption.
§ 271-69
Rules and regulations.
Ch 271 Art VII
Property Tax Relief Program
§ 271-70
Definitions.
§ 271-71
Special tax provision.
§ 271-72
Participation in program.
§ 271-73
Rules and regulations.
§ 271-74
Appeals.
§ 271-75
Filing schedule.
Ch 271 Art VIII
Local Services Tax
§ 271-76
Definitions.
§ 271-77
Levy of tax; exemptions.
§ 271-78
Amount of tax.
§ 271-79
Duty of employers to collect.
§ 271-80
Returns.
§ 271-81
Dates for determining tax liability and payment.
§ 271-82
Individuals engaged in more than one occupation.
§ 271-83
Self-employed individuals.
§ 271-84
Employers and self-employed individuals residing beyond Borough limits.
§ 271-85
Duty of Officer; Administration and enforcement of tax.
§ 271-86
Recovery of unpaid tax; interest; penalty for nonpayment.
§ 271-87
Violations and penalties.
§ 271-88
Severability.
§ 271-89
Saving clause.
§ 271-89.1
Statutory authority.
Ch 271 Art IX
Homestead and Farmstead Exclusion Program
§ 271-90
Definitions and construction.
§ 271-91
Creation of homestead exclusion.
§ 271-92
Creation of farmstead exclusion.
§ 271-93
Administration of homestead and farmstead exclusion.
Ch 271 Art X
Volunteer Service Credit
§ 271-94
Definitions.
§ 271-95
Volunteer service credit program.
§ 271-96
Earned income tax credit.
§ 271-97
Appeals.
§ 271-98
Penalties for false reporting.
Ch 277
Telecommunications Facilities
Ch 285
Vehicles and Traffic
Ch 300
Zoning
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 271
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Leetsdale as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income Tax
chevron_right
§ 271-1
Enactment.
chevron_right
§ 271-2
Definitions and word usage.
chevron_right
§ 271-3
Imposition of tax.
chevron_right
§ 271-4
Returns and payment of tax.
chevron_right
§ 271-5
Collection at source.
chevron_right
§ 271-6
Declarations.
chevron_right
§ 271-7
Duties of collector of this tax.
chevron_right
§ 271-8
Enforcement; powers of tax collector.
chevron_right
§ 271-9
Interest and penalties.
chevron_right
§ 271-10
Collection of unpaid taxes.
chevron_right
§ 271-11
Violations and penalties.
chevron_right
§ 271-12
Applicability.
chevron_right
Article II
Real Estate Transfer Tax
chevron_right
§ 271-13
Definitions.
chevron_right
§ 271-14
Imposition of tax.
chevron_right
§ 271-15
Exempt parties.
chevron_right
§ 271-16
Excluded transactions.
chevron_right
§ 271-17
Documents relating to associations or corporations and members, partners, stockholders, or shareholders thereof.
chevron_right
§ 271-18
Acquired company.
chevron_right
§ 271-19
Credits against tax.
chevron_right
§ 271-20
Extension of lease.
chevron_right
§ 271-21
Proceeds of judicial sale.
chevron_right
§ 271-22
Documentary stamps.
chevron_right
§ 271-23
Furnishing stamps.
chevron_right
§ 271-24
Failure to affix stamps.
chevron_right
§ 271-25
Statement of value; violations and penalties.
chevron_right
§ 271-26
Civil penalties; interest.
chevron_right
§ 271-27
Unlawful acts; violations and penalties.
chevron_right
§ 271-28
Determination and notice of tax; review.
chevron_right
§ 271-29
Lien.
chevron_right
§ 271-30
Refunds.
chevron_right
§ 271-31
Suit for collection of tax.
chevron_right
§ 271-32
Rules and regulations.
chevron_right
§ 271-33
Effective date.
chevron_right
§ 271-34
Short title.
chevron_right
Article III
Business Privilege Tax
chevron_right
§ 271-35
Short title.
chevron_right
§ 271-36
Definitions.
chevron_right
§ 271-37
Levy of tax.
chevron_right
§ 271-38
Returns.
chevron_right
§ 271-39
License.
chevron_right
§ 271-40
Posting.
chevron_right
§ 271-41
Violations and penalties.
chevron_right
§ 271-42
Continuing offense.
chevron_right
§ 271-43
Duties of tax administrator.
chevron_right
§ 271-44
Confidential nature of returns.
chevron_right
§ 271-45
Suit on collection and penalty.
chevron_right
§ 271-46
Savings and severability clauses.
chevron_right
§ 271-47
Effective date.
chevron_right
Article IV
Property Tax Exemption Program
chevron_right
§ 271-48
Definitions.
chevron_right
§ 271-49
Eligibility.
chevron_right
§ 271-50
Exemption.
chevron_right
§ 271-51
Proof of cause of increase.
chevron_right
§ 271-52
Duties of program administrator.
chevron_right
§ 271-53
Application, renewal and termination of exemption.
chevron_right
§ 271-54
Establishment of market value.
chevron_right
§ 271-55
Approval or denial of application.
chevron_right
§ 271-56
Incomplete application; designation of program administrator.
chevron_right
§ 271-57
Confidential nature of application.
chevron_right
§ 271-58
Authority.
chevron_right
Article V
Real Estate Tax Certifications
chevron_right
§ 271-59
Authorization to prepare real estate tax certifications.
chevron_right
§ 271-60
Fee for tax certifications.
chevron_right
§ 271-61
Payment of tax certification fees to Borough; compensation of Tax Collector.
chevron_right
Article VI
Exemption for Improvements in Deteriorating Areas
chevron_right
§ 271-62
Definitions.
chevron_right
§ 271-63
Boundaries of deteriorating areas.
chevron_right
§ 271-64
Exemption.
chevron_right
§ 271-65
Exemption schedule.
chevron_right
§ 271-66
Procedure for obtaining exemption.
chevron_right
§ 271-67
Transferability.
chevron_right
§ 271-68
Contemporaneous adoption.
chevron_right
§ 271-69
Rules and regulations.
chevron_right
Article VII
Property Tax Relief Program
chevron_right
§ 271-70
Definitions.
chevron_right
§ 271-71
Special tax provision.
chevron_right
§ 271-72
Participation in program.
chevron_right
§ 271-73
Rules and regulations.
chevron_right
§ 271-74
Appeals.
chevron_right
§ 271-75
Filing schedule.
chevron_right
Article VIII
Local Services Tax
chevron_right
§ 271-76
Definitions.
chevron_right
§ 271-77
Levy of tax; exemptions.
chevron_right
§ 271-78
Amount of tax.
chevron_right
§ 271-79
Duty of employers to collect.
chevron_right
§ 271-80
Returns.
chevron_right
§ 271-81
Dates for determining tax liability and payment.
chevron_right
§ 271-82
Individuals engaged in more than one occupation.
chevron_right
§ 271-83
Self-employed individuals.
chevron_right
§ 271-84
Employers and self-employed individuals residing beyond Borough limits.
chevron_right
§ 271-85
Duty of Officer; Administration and enforcement of tax.
chevron_right
§ 271-86
Recovery of unpaid tax; interest; penalty for nonpayment.
chevron_right
§ 271-87
Violations and penalties.
chevron_right
§ 271-88
Severability.
chevron_right
§ 271-89
Saving clause.
chevron_right
§ 271-89.1
Statutory authority.
chevron_right
Article IX
Homestead and Farmstead Exclusion Program
chevron_right
§ 271-90
Definitions and construction.
chevron_right
§ 271-91
Creation of homestead exclusion.
chevron_right
§ 271-92
Creation of farmstead exclusion.
chevron_right
§ 271-93
Administration of homestead and farmstead exclusion.
chevron_right
Article X
Volunteer Service Credit
chevron_right
§ 271-94
Definitions.
chevron_right
§ 271-95
Volunteer service credit program.
chevron_right
§ 271-96
Earned income tax credit.
chevron_right
§ 271-97
Appeals.
chevron_right
§ 271-98
Penalties for false reporting.
chevron_right