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Borough of Norristown, PA
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2023-01-17
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The Code
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Part II: General Legislation
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Chapter 291 Taxation
The Charter
Ch C
Charter
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 4
Administrative Code
Ch 6
Affirmative Action
Ch 8
Blighted Property Removal Committee
Ch 9
Board of Code Appeals
Ch 10
Code of Conduct
Ch 12
Drug Task Force
Ch 21
Ethics
Ch 27
Fire Department
Ch 31
Historical Architectural Review Board
Ch 33
Housing Code Review Committee
Ch 37
Human Relations Commission
Ch 41
Information Technology Committee
Ch 43
Insurance
Ch 50
Library Service
Ch 56
Meter Personnel; Traffic Guides
Ch 60
Montgomery County Consortium of Communities
Ch 62
Municipal Stormwater Authority
Ch 63
Municipal Waste Authority
Ch 66
Parks and Recreation Committee
Ch 70
Planning Commission
Ch 74
Police Department
Ch 81
(Reserved)
Ch 82
Shade Tree Commission and Tree Rules and Regulations
Ch 85
(Reserved)
Part II: General Legislation
Ch 95
Alcoholic Beverages
Ch 97
Alleys
Ch 99
Amusement Machines
Ch 103
Animals
Ch 107
(Reserved)
Ch 113
Bicycles
Ch 119
(Reserved)
Ch 120
Building Permits and Floodplain Management
Ch 122
Buildings, Boarding and Enclosing of
Ch 125
Buildings, Landmark
Ch 128
Change of Use or Occupancy
Ch 130
Checks, Returned
Ch 132
Construction Codes, Uniform
Ch 133
Contractors, Responsible
Ch 135
Curfew
Ch 140
Drugs and Drug Paraphernalia
Ch 143
(Reserved)
Ch 147
Emergencies
Ch 151
Fees
Ch 155
Firearms and Weapons
Ch 157
Fire Insurance Claims
Ch 159
Fire Prevention
Ch 163
Fireworks
Ch 169
Garage Sales
Ch 172
Gas- and Oil-Burning Equipment
Ch 176
Graffiti
Ch 180
Hazardous Substances
Ch 184
(Reserved)
Ch 188
Discrimination
Ch 194
Junkyards
Ch 198
Kerosene Heating Units
Ch 200
Lead Poisoning Prevention and Lead Hazard Control
Ch 202
Littering
Ch 203
Distribution of Commercial Handbills and Other Unsubscribed Literature
Ch 204
Loitering
Ch 209
(Reserved)
Ch 215
Noise
Ch 219
Numbering of Houses and Property
Ch 222
Overcrowding of Dwelling Units
Ch 223
Parades, Street Fairs, Block Parties and Assemblies
Ch 224
Parking Permits
Ch 225
Parks and Recreation Areas
Ch 227
Pawnbrokers and Dealers in Precious Metals, Antiques and Secondhand Goods
Ch 229
Peace and Good Order
Ch 233
Peddling and Soliciting
Ch 236
(Reserved)
Ch 239
Property Maintenance
Ch 239A
Building Safety, Property Maintenance and Housing Code
Ch 240
Property Maintenance Quick Ticket Program
Ch 241
Property Transfer and Sewer Lateral Inspections
Ch 242
Real Estate Registry
Ch 243
Records
Ch 245
Rental Property
Ch 246
Rights-Of-Way
Ch 247
Rodent Control
Ch 251
Contractor Licensing
Ch 258
Sewers and Sewage Disposal
Ch 262
(Reserved)
Ch 266
Smoking on Borough Property
Ch 270
Snow and Ice Removal
Ch 274
Solid Waste
Ch 276
Stormwater Management
Ch 278
Streets and Sidewalks
Ch 282
Subdivision and Land Development
Ch 286
Swimming Pools
Ch 291
Taxation
Ch 291 Art I
Earned Income Tax
§ 291-1
Imposition of tax.
§ 291-2
Declaration and payment.
§ 291-3
Collection at source.
§ 291-4
Officer's powers and duties; confidentiality of records.
§ 291-5
Officer's compensation.
§ 291-6
Violations and penalties.
§ 291-7
Applicability.
Ch 291 Art II
Business Privilege Tax
§ 291-8
Definitions.
§ 291-9
Annual tax levy.
§ 291-10
Computation of volume of business.
§ 291-11
Exemptions.
§ 291-12
Deductions or exclusions from gross volume of business to be taxed.
§ 291-13
Rate when tax is imposed by two taxing bodies.
§ 291-14
Records.
§ 291-15
Tax returns.
§ 291-16
License and fees.
§ 291-17
Payment; late penalties; receipt.
§ 291-18
Violations and penalties.
§ 291-19
Borough Treasurer's duties.
§ 291-20
Borough Administrator's duties.
§ 291-21
Appeals.
§ 291-22
Lawsuits; collection of tax.
§ 291-23
Limitation of applicability; severability.
§ 291-24
Confidentiality.
§ 291-25
(Reserved)
Ch 291 Art III
Per Capita Tax
§ 291-26
Annual levy.
§ 291-27
Senior citizen exemption.
§ 291-28
Collection agent.
Ch 291 Art IV
Amusement Tax
§ 291-29
Definitions.
§ 291-30
Imposition of tax.
§ 291-31
Permits.
§ 291-32
Payment due.
§ 291-33
Unpaid taxes; penalties.
§ 291-34
Confidential information.
§ 291-35
Recoverability.
§ 291-36
Violations and penalties.
Ch 291 Art V
(Reserved)
§ 291-37
(Reserved)
§ 291-38
(Reserved)
§ 291-39
(Reserved)
§ 291-40
(Reserved)
§ 291-41
(Reserved)
§ 291-42
(Reserved)
Ch 291 Art VI
Tax Exemption for Local Economic Revitalization
§ 291-43
Definitions.
§ 291-44
Exempted areas and buildings.
§ 291-45
Amount of exemption.
§ 291-46
Exemption schedule.
§ 291-47
Notice to taxpayers; application for exemption.
§ 291-48
Procedure for obtaining exemption; appeals.
§ 291-49
Termination of provisions.
§ 291-50
Effective date of exemption.
Ch 291 Art VII
Real Estate Transfer Tax
§ 291-51
Imposition of tax.
§ 291-52
Administration; collection and enforcement.
§ 291-53
Interest on unpaid tax.
§ 291-54
Effective date.
§ 291-55
(Reserved)
§ 291-56
(Reserved)
§ 291-57
(Reserved)
§ 291-58
(Reserved)
§ 291-59
(Reserved)
§ 291-60
(Reserved)
§ 291-61
(Reserved)
§ 291-62
(Reserved)
§ 291-63
(Reserved)
§ 291-64
(Reserved)
§ 291-65
(Reserved)
§ 291-66
(Reserved)
§ 291-67
(Reserved)
§ 291-68
(Reserved)
Ch 291 Art VIII
Local Services Tax
§ 291-69
Definitions.
§ 291-70
Levy and collection.
§ 291-71
Amount of tax.
§ 291-72
Exemption.
§ 291-73
Upfront exemption.
§ 291-74
Restoration of withholding.
§ 291-75
Duty of employers.
§ 291-76
Returns.
§ 291-77
Dates for determining tax liability and payment.
§ 291-78
Individuals engaged in more than one occupation.
§ 291-79
Concurrent employment.
§ 291-80
Self-employed individuals.
§ 291-81
Employers and self-employed individuals residing beyond corporate limits.
§ 291-82
Administration of tax.
§ 291-83
Suits for collection.
§ 291-84
Fine and penalty.
Ch 291 Art IX
Parking Lot and Parking Garage Tax
§ 291-85
Definitions.
§ 291-86
Imposition of tax.
§ 291-87
Payment due.
§ 291-88
Unpaid taxes; penalties; interest.
§ 291-89
Confidential information.
§ 291-90
Recoverability.
§ 291-91
Right of audit.
§ 291-92
Violations and penalties.
Ch 291 Art X
Collection of Delinquent Real Estate Taxes
§ 291-93
Authorization; appointment of collector.
§ 291-94
Interest.
§ 291-95
Charges, expenses and fees.
§ 291-96
Additional action.
Ch 291 Art XI
Local Taxpayers' Bill of Rights
§ 291-97
Purpose.
§ 291-98
Applicability.
Ch 291 Art XII
Norristown Residential Tax Abatement
§ 291-99
Title.
§ 291-100
Purpose.
§ 291-101
Definitions.
§ 291-102
Grant of exemption.
§ 291-103
Deteriorated area boundaries.
§ 291-104
Maximum exemption amount.
§ 291-105
Exemption schedule.
§ 291-106
Exemption conditions and limitations.
§ 291-107
Ineligibility.
§ 291-108
Application process.
§ 291-109
Commencement of exemption.
§ 291-110
Three-year sunset provision.
Ch 291 Art XIII
Norristown Mixed Use Tax Incentive Program
§ 291-111
Title.
§ 291-112
Purpose.
§ 291-113
Definitions.
§ 291-114
Grant of exemption.
§ 291-115
Deteriorated area boundaries.
§ 291-116
Maximum exemption amount.
§ 291-117
Exemption schedule.
§ 291-118
Exemption conditions and limitations.
§ 291-119
Ineligibility.
§ 291-120
Incompatible uses/establishments.
§ 291-121
Application process.
§ 291-122
Commencement of exemption.
§ 291-123
Exemption termination due to transfer tax exemption claim.
§ 291-124
Municipal lien.
§ 291-125
Repayment due to code violations.
§ 291-126
Three-year sunset provision.
Ch 293
Towing and Towers
Ch 295
Trees
Ch 297
Truss Construction
Ch 301
Vehicles, Abandoned
Ch 305
Vehicles and Traffic
Ch 308
Vending Machines
Ch 310
Water
Ch 315
Weeds
Ch 320
Zoning
Appendix
Ch A325
Cable Television Franchise
Disposition List
Ch DL
Disposition List
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Chapter 291
Taxation
[1]
[HISTORY: Adopted by the Borough Council of the Borough of Norristown as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Financial procedures — See Charter, Art. VII.
Amusement machines — See Ch.
99
.
[1]
Editor's Note: The real estate tax rate ordained by the Norristown Borough Council is set annually by ordinance, and a current copy is on file in the office of the Borough Secretary.
Article I
Earned Income Tax
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§ 291-1
Imposition of tax.
chevron_right
§ 291-2
Declaration and payment.
chevron_right
§ 291-3
Collection at source.
chevron_right
§ 291-4
Officer's powers and duties; confidentiality of records.
chevron_right
§ 291-5
Officer's compensation.
chevron_right
§ 291-6
Violations and penalties.
chevron_right
§ 291-7
Applicability.
chevron_right
Article II
Business Privilege Tax
chevron_right
§ 291-8
Definitions.
chevron_right
§ 291-9
Annual tax levy.
chevron_right
§ 291-10
Computation of volume of business.
chevron_right
§ 291-11
Exemptions.
chevron_right
§ 291-12
Deductions or exclusions from gross volume of business to be taxed.
chevron_right
§ 291-13
Rate when tax is imposed by two taxing bodies.
chevron_right
§ 291-14
Records.
chevron_right
§ 291-15
Tax returns.
chevron_right
§ 291-16
License and fees.
chevron_right
§ 291-17
Payment; late penalties; receipt.
chevron_right
§ 291-18
Violations and penalties.
chevron_right
§ 291-19
Borough Treasurer's duties.
chevron_right
§ 291-20
Borough Administrator's duties.
chevron_right
§ 291-21
Appeals.
chevron_right
§ 291-22
Lawsuits; collection of tax.
chevron_right
§ 291-23
Limitation of applicability; severability.
chevron_right
§ 291-24
Confidentiality.
chevron_right
§ 291-25
(Reserved)
chevron_right
Article III
Per Capita Tax
chevron_right
§ 291-26
Annual levy.
chevron_right
§ 291-27
Senior citizen exemption.
chevron_right
§ 291-28
Collection agent.
chevron_right
Article IV
Amusement Tax
chevron_right
§ 291-29
Definitions.
chevron_right
§ 291-30
Imposition of tax.
chevron_right
§ 291-31
Permits.
chevron_right
§ 291-32
Payment due.
chevron_right
§ 291-33
Unpaid taxes; penalties.
chevron_right
§ 291-34
Confidential information.
chevron_right
§ 291-35
Recoverability.
chevron_right
§ 291-36
Violations and penalties.
chevron_right
Article V
(Reserved)
chevron_right
§ 291-37
(Reserved)
chevron_right
§ 291-38
(Reserved)
chevron_right
§ 291-39
(Reserved)
chevron_right
§ 291-40
(Reserved)
chevron_right
§ 291-41
(Reserved)
chevron_right
§ 291-42
(Reserved)
chevron_right
Article VI
Tax Exemption for Local Economic Revitalization
chevron_right
§ 291-43
Definitions.
chevron_right
§ 291-44
Exempted areas and buildings.
chevron_right
§ 291-45
Amount of exemption.
chevron_right
§ 291-46
Exemption schedule.
chevron_right
§ 291-47
Notice to taxpayers; application for exemption.
chevron_right
§ 291-48
Procedure for obtaining exemption; appeals.
chevron_right
§ 291-49
Termination of provisions.
chevron_right
§ 291-50
Effective date of exemption.
chevron_right
Article VII
Real Estate Transfer Tax
chevron_right
§ 291-51
Imposition of tax.
chevron_right
§ 291-52
Administration; collection and enforcement.
chevron_right
§ 291-53
Interest on unpaid tax.
chevron_right
§ 291-54
Effective date.
chevron_right
§ 291-55
(Reserved)
chevron_right
§ 291-56
(Reserved)
chevron_right
§ 291-57
(Reserved)
chevron_right
§ 291-58
(Reserved)
chevron_right
§ 291-59
(Reserved)
chevron_right
§ 291-60
(Reserved)
chevron_right
§ 291-61
(Reserved)
chevron_right
§ 291-62
(Reserved)
chevron_right
§ 291-63
(Reserved)
chevron_right
§ 291-64
(Reserved)
chevron_right
§ 291-65
(Reserved)
chevron_right
§ 291-66
(Reserved)
chevron_right
§ 291-67
(Reserved)
chevron_right
§ 291-68
(Reserved)
chevron_right
Article VIII
Local Services Tax
chevron_right
§ 291-69
Definitions.
chevron_right
§ 291-70
Levy and collection.
chevron_right
§ 291-71
Amount of tax.
chevron_right
§ 291-72
Exemption.
chevron_right
§ 291-73
Upfront exemption.
chevron_right
§ 291-74
Restoration of withholding.
chevron_right
§ 291-75
Duty of employers.
chevron_right
§ 291-76
Returns.
chevron_right
§ 291-77
Dates for determining tax liability and payment.
chevron_right
§ 291-78
Individuals engaged in more than one occupation.
chevron_right
§ 291-79
Concurrent employment.
chevron_right
§ 291-80
Self-employed individuals.
chevron_right
§ 291-81
Employers and self-employed individuals residing beyond corporate limits.
chevron_right
§ 291-82
Administration of tax.
chevron_right
§ 291-83
Suits for collection.
chevron_right
§ 291-84
Fine and penalty.
chevron_right
Article IX
Parking Lot and Parking Garage Tax
chevron_right
§ 291-85
Definitions.
chevron_right
§ 291-86
Imposition of tax.
chevron_right
§ 291-87
Payment due.
chevron_right
§ 291-88
Unpaid taxes; penalties; interest.
chevron_right
§ 291-89
Confidential information.
chevron_right
§ 291-90
Recoverability.
chevron_right
§ 291-91
Right of audit.
chevron_right
§ 291-92
Violations and penalties.
chevron_right
Article X
Collection of Delinquent Real Estate Taxes
chevron_right
§ 291-93
Authorization; appointment of collector.
chevron_right
§ 291-94
Interest.
chevron_right
§ 291-95
Charges, expenses and fees.
chevron_right
§ 291-96
Additional action.
chevron_right
Article XI
Local Taxpayers' Bill of Rights
chevron_right
§ 291-97
Purpose.
chevron_right
§ 291-98
Applicability.
chevron_right
Article XII
Norristown Residential Tax Abatement
chevron_right
§ 291-99
Title.
chevron_right
§ 291-100
Purpose.
chevron_right
§ 291-101
Definitions.
chevron_right
§ 291-102
Grant of exemption.
chevron_right
§ 291-103
Deteriorated area boundaries.
chevron_right
§ 291-104
Maximum exemption amount.
chevron_right
§ 291-105
Exemption schedule.
chevron_right
§ 291-106
Exemption conditions and limitations.
chevron_right
§ 291-107
Ineligibility.
chevron_right
§ 291-108
Application process.
chevron_right
§ 291-109
Commencement of exemption.
chevron_right
§ 291-110
Three-year sunset provision.
chevron_right
Article XIII
Norristown Mixed Use Tax Incentive Program
chevron_right
§ 291-111
Title.
chevron_right
§ 291-112
Purpose.
chevron_right
§ 291-113
Definitions.
chevron_right
§ 291-114
Grant of exemption.
chevron_right
§ 291-115
Deteriorated area boundaries.
chevron_right
§ 291-116
Maximum exemption amount.
chevron_right
§ 291-117
Exemption schedule.
chevron_right
§ 291-118
Exemption conditions and limitations.
chevron_right
§ 291-119
Ineligibility.
chevron_right
§ 291-120
Incompatible uses/establishments.
chevron_right
§ 291-121
Application process.
chevron_right
§ 291-122
Commencement of exemption.
chevron_right
§ 291-123
Exemption termination due to transfer tax exemption claim.
chevron_right
§ 291-124
Municipal lien.
chevron_right
§ 291-125
Repayment due to code violations.
chevron_right
§ 291-126
Three-year sunset provision.
chevron_right