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City of Pottsville, PA
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The Code
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Part II General Legislation
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Chapter 201 Taxation
Chapter 201
Taxation
[HISTORY: Adopted by the City Council of the City of Pottsville as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch.
5
.
Article I
Earned Income Tax
§ 201-1
Authority.
§ 201-2
Definitions.
§ 201-3
Imposition of tax.
§ 201-4
Declaration and payment of tax.
§ 201-5
Collection at source.
§ 201-6
Powers and duties of Income Tax Officer.
§ 201-7
Suit for collection of tax.
§ 201-8
Interest and penalties for delinquent payments.
§ 201-9
Payment and refunds.
§ 201-10
Applicability.
§ 201-11
Violations and penalties.
§ 201-12
Continuation.
§ 201-12.1
Severability.
Article II
Mechanical Amusement Devices Tax
§ 201-13
Authority.
§ 201-14
Definitions and word usage.
§ 201-15
Tax levy and rate.
§ 201-16
Payment.
§ 201-17
Tax certificate; duplicate; seal.
§ 201-18
Penalty for delinquent payment.
§ 201-19
Information to be confidential.
§ 201-20
Recovery of taxes.
§ 201-21
Disposition of moneys.
§ 201-22
Administration expenses.
§ 201-23
Applicability.
§ 201-24
Violations and penalties.
§ 201-25
Continuation.
Article III
Per Capita Tax
§ 201-26
Definitions.
§ 201-27
Imposition and amount of tax.
§ 201-28
Collection; notice.
§ 201-29
Discount for prompt payment; penalty for delinquent payment.
§ 201-30
Recovery of moneys.
§ 201-31
Exemptions.
§ 201-32
Violations and penalties.
Article IV
Realty Transfer Tax
§ 201-33
Definitions.
§ 201-34
Imposition of tax.
§ 201-35
Tax payable regardless of where transfer occurs.
§ 201-36
Properties partly outside City.
§ 201-37
Tax collection and enforcement.
§ 201-38
Penalty for delinquent payment.
§ 201-39
Violations and penalties.
Article V
Local Services Tax
§ 201-40
Authority.
§ 201-41
Definitions.
§ 201-42
Levy of tax.
§ 201-43
Exemption and refunds.
§ 201-44
Duty of employers to collect.
§ 201-45
Returns.
§ 201-46
Dates for determining tax liability and payment.
§ 201-47
Self-employed individuals.
§ 201-48
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 201-49
Nonresidents subject to tax.
§ 201-50
Administration of tax.
§ 201-51
Suits for collection.
§ 201-52
Violations and penalties.
§ 201-53
Interpretation.
Article VI
Property and Residence Taxes
§ 201-54
Property tax.
§ 201-55
Tax rate for general and residence purposes.
§ 201-56
Tax rate for library purposes.
§ 201-57
(Reserved)
§ 201-58
Collection of taxes.
§ 201-59
Discount for prompt payment; penalty for delinquent payment.
Article VII
Exemption for Deteriorated Properties
§ 201-60
Deteriorated area delineated.
§ 201-61
Schedule of exemptions.
Article VIII
Business Privilege Tax
§ 201-62
Authority.
§ 201-63
Title.
§ 201-64
Definitions.
§ 201-65
Levy of tax.
§ 201-66
Returns.
§ 201-67
(Reserved)
§ 201-68
Posting.
§ 201-69
Violations and penalties.
§ 201-70
Continuing offense.
§ 201-71
Duties of Tax Administrator.
§ 201-72
Confidentiality.
§ 201-73
Suit for collection.
§ 201-74
Jurisdiction.
Article IX
Occupation Tax
§ 201-75
Authority.
§ 201-76
Tax imposed on occupations.
§ 201-77
Tax imposed for unoccupied persons.
§ 201-78
Tax to be additional.
§ 201-79
Liability for tax.
§ 201-80
List of taxables.
§ 201-81
Compensation of tax collector.
§ 201-82
Discounts.
§ 201-83
Penalties for late payment.
§ 201-84
Collection of tax; exemption.
§ 201-85
Method of collection.
§ 201-86
Continuation.
Article X
Tax Certification Fee
§ 201-87
Provision of tax certifications; fee.
§ 201-88
Fee for failure to present duplicate.
Article XI
Local Taxpayers Bill of Rights
§ 201-89
Rules and regulations.
§ 201-90
Disclosure statement.
§ 201-91
Petition for appeal and refund.
§ 201-92
Hearing officer required; appointment.
§ 201-93
Administrative appeals procedure.
§ 201-94
When effective.
§ 201-95
through § 201-99. (Reserved)
Article XII
Business License Tax
§ 201-100
Title.
§ 201-101
Definitions and word usage.
§ 201-102
Issuance of licenses.
§ 201-103
License required; fees; posting.
§ 201-104
Payment at time of filing return; registration required.
§ 201-105
Powers and duties of Tax Administrator.
§ 201-106
Confidential nature of returns.
§ 201-107
Violations and penalties.
§ 201-108
Construal of provisions; severability.
§ 201-109
Payment under protest; refunds.
§ 201-110
Effective date; continuation.