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Borough of Tullytown, PA
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2023-11-15
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Part II: General Legislation
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Chapter 158 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Authorities, Municipal
Ch 9
Council, Borough
Ch 12
Environmental Advisory Commission
Ch 16
Intergovernmental Cooperation
Ch 20
Officers and Employees
Ch 24
Pensions and Employee Benefits
Ch 27
Planning Commission
Ch 28
Police Department
Ch 30
Records
Ch 33
Salaries and Compensation
Ch 35
(Reserved)
Part II: General Legislation
Ch 39
Adult Businesses
Ch 41
Advertising Matter
Ch 42
Advertising, Outdoor
Ch 45
Alcoholic Beverages
Ch 49
Animals
Ch 60
Buildings, Numbering of
Ch 65
Construction Codes
Ch 67
Contractors, Licensing of
Ch 71
Curfew
Ch 75
Emergency Communications Systems
Ch 77
Events, Large
Ch 79
Firearms
Ch 83
Fire Prevention
Ch 85
Floodplain Management
Ch 88
Graffiti and Graffiti Instruments
Ch 92
Grass, Weeds and Vegetation
Ch 96
Industrial Accident Cleanup Costs
Ch 101
Littering
Ch 104
Loitering
Ch 110
Obstructions
Ch 115
Park Rules and Regulations
Ch 119
Peddling and Soliciting
Ch 123
Pornography
Ch 126
Property Maintenance
Ch 129
Property, Public
Ch 132
Real Estate
Ch 133
Recycling
Ch 135
Sewer Connections
Ch 137
Sewer Use
Ch 139
(Reserved)
Ch 146
Solid Waste
Ch 151
Streets and Sidewalks
Ch 153
Subdivision and Land Development
Ch 158
Taxation
Ch 158 Art 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.
Ch 158 Art 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.
Ch 158 Art 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.
Ch 158 Art 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.
Ch 158 Art V
Certifications; Duplicate Bills
§ 158-67
Authorization of Tax Collector.
§ 158-68
Powers and duties of Tax Collector.
§ 158-69
Collection fees.
Ch 158 Art VI
Realty Transfer Tax
§ 158-70
Imposition of tax.
§ 158-71
Administration.
§ 158-72
Interest.
Ch 158 Art 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.
Ch 162
Tenant Registration
Ch 165
Trees
Ch 170
Vehicles and Traffic
Ch 174
Vehicles, Storage of
Ch 179
Water
Ch 185
Zoning
Appendix
Ch A190
Cable Television Franchises
Disposition List
Ch DL
Disposition List
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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
chevron_right
§ 158-1
Mercantile license tax levied.
chevron_right
§ 158-2
Short title.
chevron_right
§ 158-3
Definitions.
chevron_right
§ 158-4
License requirements.
chevron_right
§ 158-5
Tax rate.
chevron_right
§ 158-6
Computation of estimated gross volume of business.
chevron_right
§ 158-7
Businesses established at least one year prior to beginning of license year.
chevron_right
§ 158-8
Businesses established less than one year prior to beginning of license year.
chevron_right
§ 158-9
Business established after beginning of license year.
chevron_right
§ 158-10
Temporary, seasonal and itinerant businesses.
chevron_right
§ 158-11
Final return.
chevron_right
§ 158-12
Return form; certification of return.
chevron_right
§ 158-13
First return of businesses established at least one year prior to beginning license year.
chevron_right
§ 158-14
First return of businesses established less than one year prior to beginning of license year.
chevron_right
§ 158-15
First return of businesses established after beginning of license year.
chevron_right
§ 158-16
Return of temporary, seasonal and itinerant businesses.
chevron_right
§ 158-17
Filing of final return.
chevron_right
§ 158-18
Payment accompanying first return.
chevron_right
§ 158-19
Payment accompanying final return; refunds.
chevron_right
§ 158-20
Collection, records and receipts.
chevron_right
§ 158-21
Determinations and investigations by collector; deposits from temporary, seasonal and itinerant businesses.
chevron_right
§ 158-22
Estimation by Collector of tax due from certain persons.
chevron_right
§ 158-23
Burden upon claimant of exemption.
chevron_right
§ 158-24
Determination of amount of refund.
chevron_right
§ 158-25
Method of recovery.
chevron_right
§ 158-26
Interest and penalty.
chevron_right
§ 158-27
Receipts to be paid into treasury.
chevron_right
§ 158-28
Limitations of taxing powers.
chevron_right
§ 158-29
Violations and penalties.
chevron_right
§ 158-29.1
Mercantile tax collector.
chevron_right
Article II
Amusement Tax
chevron_right
§ 158-30
Definitions.
chevron_right
§ 158-31
Compliance by distributors and proprietors.
chevron_right
§ 158-32
Tax rate.
chevron_right
§ 158-33
Vending machine tax collector.
chevron_right
§ 158-34
Application requirements; certificate of payment required.
chevron_right
§ 158-35
Penalty and interest on unpaid taxes.
chevron_right
§ 158-36
Information acquired is confidential.
chevron_right
§ 158-37
Taxes recoverable by law.
chevron_right
§ 158-38
Taxes for general revenue.
chevron_right
§ 158-39
Borough to pay administrative costs.
chevron_right
§ 158-40
Limitations of taxing powers.
chevron_right
§ 158-41
Employment of enforcement personnel.
chevron_right
§ 158-42
Violations and penalties.
chevron_right
§ 158-43
Tax limited to Borough business operations.
chevron_right
§ 158-44
Applicability of court rulings.
chevron_right
§ 158-45
Effective date; continuation.
chevron_right
Article III
Local Services Tax
chevron_right
§ 158-46
Definitions
chevron_right
§ 158-47
Levy of tax.
chevron_right
§ 158-48
Exemptions and refunds.
chevron_right
§ 158-49
Duty of employers to collect.
chevron_right
§ 158-50
Returns.
chevron_right
§ 158-51
Dates for determining tax liability and payment.
chevron_right
§ 158-52
Self-employed individuals.
chevron_right
§ 158-53
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 158-54
Nonresidents subject to tax.
chevron_right
§ 158-55
Administration of tax.
chevron_right
§ 158-55.1
Suits for collection.
chevron_right
§ 158-55.2
Violations and penalties.
chevron_right
§ 158-55.3
Interpretation.
chevron_right
Article IV
Business Privilege Tax
chevron_right
§ 158-56
Authority for enactment.
chevron_right
§ 158-57
Definitions.
chevron_right
§ 158-58
Imposition of tax.
chevron_right
§ 158-59
Computation of gross receipts.
chevron_right
§ 158-60
Returns and license.
chevron_right
§ 158-61
Payment of tax and penalties for late payment.
chevron_right
§ 158-62
Duties of Tax Collector.
chevron_right
§ 158-63
Confidential nature of returns.
chevron_right
§ 158-64
Suit on collection.
chevron_right
§ 158-65
Violations and penalties.
chevron_right
§ 158-66
Effective date; continuation.
chevron_right
§ 158-66.1
Business privilege tax collector.
chevron_right
Article V
Certifications; Duplicate Bills
chevron_right
§ 158-67
Authorization of Tax Collector.
chevron_right
§ 158-68
Powers and duties of Tax Collector.
chevron_right
§ 158-69
Collection fees.
chevron_right
Article VI
Realty Transfer Tax
chevron_right
§ 158-70
Imposition of tax.
chevron_right
§ 158-71
Administration.
chevron_right
§ 158-72
Interest.
chevron_right
Article VII
Earned Income Tax
chevron_right
§ 158-73
Definitions.
chevron_right
§ 158-74
Exemptions.
chevron_right
§ 158-75
Imposition of tax.
chevron_right
§ 158-76
Individual tax returns and payments.
chevron_right
§ 158-77
Employer withholding, remittance, and tax returns.
chevron_right
§ 158-78
Tax collector.
chevron_right
§ 158-79
Interest, penalties, costs, and fines.
chevron_right