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Borough of Tullytown, PA
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Part II: General Legislation
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Chapter 158 Taxation
Chapter 158
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Tullytown as indicated in article histories. Amendments noted where applicable.]
Article I
Mercantile Tax
§ 158-1
Mercantile license tax levied.
§ 158-2
Short title.
§ 158-3
Definitions.
§ 158-4
License requirements.
§ 158-5
Tax rate.
§ 158-6
Computation of estimated gross volume of business.
§ 158-7
Businesses established at least one year prior to beginning of license year.
§ 158-8
Businesses established less than one year prior to beginning of license year.
§ 158-9
Business established after beginning of license year.
§ 158-10
Temporary, seasonal and itinerant businesses.
§ 158-11
Final return.
§ 158-12
Return form; certification of return.
§ 158-13
First return of businesses established at least one year prior to beginning license year.
§ 158-14
First return of businesses established less than one year prior to beginning of license year.
§ 158-15
First return of businesses established after beginning of license year.
§ 158-16
Return of temporary, seasonal and itinerant businesses.
§ 158-17
Filing of final return.
§ 158-18
Payment accompanying first return.
§ 158-19
Payment accompanying final return; refunds.
§ 158-20
Collection, records and receipts.
§ 158-21
Determinations and investigations by collector; deposits from temporary, seasonal and itinerant businesses.
§ 158-22
Estimation by Collector of tax due from certain persons.
§ 158-23
Burden upon claimant of exemption.
§ 158-24
Determination of amount of refund.
§ 158-25
Method of recovery.
§ 158-26
Interest and penalty.
§ 158-27
Receipts to be paid into treasury.
§ 158-28
Limitations of taxing powers.
§ 158-29
Violations and penalties.
§ 158-29.1
Mercantile tax collector.
Article II
Amusement Tax
§ 158-30
Definitions.
§ 158-31
Compliance by distributors and proprietors.
§ 158-32
Tax rate.
§ 158-33
Vending machine tax collector.
§ 158-34
Application requirements; certificate of payment required.
§ 158-35
Penalty and interest on unpaid taxes.
§ 158-36
Information acquired is confidential.
§ 158-37
Taxes recoverable by law.
§ 158-38
Taxes for general revenue.
§ 158-39
Borough to pay administrative costs.
§ 158-40
Limitations of taxing powers.
§ 158-41
Employment of enforcement personnel.
§ 158-42
Violations and penalties.
§ 158-43
Tax limited to Borough business operations.
§ 158-44
Applicability of court rulings.
§ 158-45
Effective date; continuation.
Article III
Local Services Tax
§ 158-46
Definitions
§ 158-47
Levy of tax.
§ 158-48
Exemptions and refunds.
§ 158-49
Duty of employers to collect.
§ 158-50
Returns.
§ 158-51
Dates for determining tax liability and payment.
§ 158-52
Self-employed individuals.
§ 158-53
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 158-54
Nonresidents subject to tax.
§ 158-55
Administration of tax.
§ 158-55.1
Suits for collection.
§ 158-55.2
Violations and penalties.
§ 158-55.3
Interpretation.
Article IV
Business Privilege Tax
§ 158-56
Authority for enactment.
§ 158-57
Definitions.
§ 158-58
Imposition of tax.
§ 158-59
Computation of gross receipts.
§ 158-60
Returns and license.
§ 158-61
Payment of tax and penalties for late payment.
§ 158-62
Duties of Tax Collector.
§ 158-63
Confidential nature of returns.
§ 158-64
Suit on collection.
§ 158-65
Violations and penalties.
§ 158-66
Effective date; continuation.
§ 158-66.1
Business privilege tax collector.
Article V
Certifications; Duplicate Bills
§ 158-67
Authorization of Tax Collector.
§ 158-68
Powers and duties of Tax Collector.
§ 158-69
Collection fees.
Article VI
Realty Transfer Tax
§ 158-70
Imposition of tax.
§ 158-71
Administration.
§ 158-72
Interest.
Article VII
Earned Income Tax
§ 158-73
Definitions.
§ 158-74
Exemptions.
§ 158-75
Imposition of tax.
§ 158-76
Individual tax returns and payments.
§ 158-77
Employer withholding, remittance, and tax returns.
§ 158-78
Tax collector.
§ 158-79
Interest, penalties, costs, and fines.