home
Home
code
Code
Code
Index
law
Laws (3)
New Laws (3)
note
Notes (25)
pubdocs
Public Documents
Public Documents
Agendas (3)
Minutes (1173)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Township of Rostraver, PA
chevron_right
2023-12-06
info
chevron_right
Part II: General Legislation
chevron_right
Chapter 182 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Auditor
Ch 12
Council of Governments
Ch 16
Drug Task Force
Ch 21
Fire Departments and Ambulance Associations
Ch 25
Library Board
Ch 28
Local Government Investment Trust
Ch 34
Manager
Ch 39
Meetings
Ch 45
Pensions
Ch 50
(Reserved)
Ch 51
Planning Agency
Ch 53
Police Department
Ch 57
Recreation Board
Ch 62
Salaries and Compensation
Part II: General Legislation
Ch 68
Alcoholic Beverages
Ch 72
Amusements and Amusement Devices
Ch 76
Brush, Grass and Weeds
Ch 79
Building Regulations
Ch 80
Buildings, Unsafe
Ch 85
Curfew
Ch 90
Fees and Charges
Ch 93
Fire Prevention
Ch 95
Fireworks
Ch 97
Floodplain Management
Ch 99
Gas and Oil Exploration
Ch 101
Grading, Excavating and Filling
Ch 106
Insurance
Ch 112
Junk and Junk Dealers
Ch 118
Minibikes
Ch 124
Nuisances
Ch 129
Obscenity
Ch 133
Parades and Assemblies
Ch 137
Parks and Recreation Areas
Ch 141
Peddling and Soliciting
Ch 143
Property Maintenance
Ch 145
Property, Public
Ch 149
Rental Occupancy Report
Ch 155
Sewers
Ch 161
Solid Waste
Ch 164
Stormwater Management
Ch 166
Streets and Sidewalks
Ch 169
Streetlighting
Ch 175
Subdivision and Land Development
Ch 178
Swimming Pools
Ch 182
Taxation
Ch 182 Art I
Business Privilege Tax
§ 182-1
Title.
§ 182-2
Definitions.
§ 182-3
Imposition and rate of tax.
§ 182-4
Computation of gross annual receipts.
§ 182-5
Returns and registration.
§ 182-6
Payments made at time of filing return.
§ 182-7
Powers and duties of Collector.
§ 182-8
Suit for recovery of taxes; penalty added to unpaid taxes.
§ 182-9
Violations and penalties.
§ 182-10
Saving clauses.
§ 182-11
Payment under protest; refund of overpayments.
§ 182-12
Effective date and duration.
Ch 182 Art II
Earned Income and Net Profits Tax
§ 182-13
Title; effective date.
§ 182-14
Definitions.
§ 182-15
Interpretation; word usage.
§ 182-16
Imposition of tax; rate.
§ 182-17
Allowance of credits or deductions.
§ 182-18
Permanent nature of tax.
§ 182-19
Annual declaration of estimated net profits; quarterly payment of tax.
§ 182-20
Report of net profits estimated after April 15 of current year.
§ 182-21
Final return of net profits; accompanied by amount due.
§ 182-22
Adjusted declarations of estimated net profits and tax payments.
§ 182-23
Returns and payment of tax on net profits by taxpayer discontinuing business during year.
§ 182-24
Taxpayer's return of earned income not withheld.
§ 182-25
Taxpayer's final return and payment of earned income tax.
§ 182-26
Employers register with Income Tax Officer.
§ 182-27
Employers deduct earned income tax from employees, make returns and pay over tax due.
§ 182-28
Employers' annual returns and withholding statements.
§ 182-29
Employers discontinuing business before end of year.
§ 182-30
Liability of employers.
§ 182-31
Liability of employees when employer fails to deduct tax or file declarations and returns.
§ 182-32
Duties of Income Tax Officer.
§ 182-33
Bond of Income Tax Officer.
§ 182-34
Administration and enforcement; rules and regulations.
§ 182-35
Refund of earned income tax paid on business expenses.
§ 182-36
Access to books and records of taxpayers and employers.
§ 182-37
Confidential nature of information gained.
§ 182-38
Adjustments for taxpayers with different fiscal year.
§ 182-39
Appointment and compensation of Income Tax Officer.
§ 182-40
Suit for recovery of unpaid taxes.
§ 182-41
Limitations on suits.
§ 182-42
Suit for erroneous refund.
§ 182-43
Interest added to unpaid tax.
§ 182-44
Violations and penalties.
§ 182-45
Failure to receive or procure declaration or return forms.
Ch 182 Art III
Mercantile Tax
§ 182-46
Definitions.
§ 182-47
Imposition and rate of tax.
§ 182-48
Vendor returns.
§ 182-49
When due and payable; receipts for tax paid; penalty added to unpaid taxes.
§ 182-50
Assessment by special Tax Assessor.
§ 182-51
Recovery of unpaid taxes and penalties.
§ 182-52
Confidential nature of information gained.
§ 182-53
Violations and penalties.
§ 182-54
Exceptions.
Ch 182 Art IV
Local Services Tax
§ 182-55
Title.
§ 182-56
Statutory authority.
§ 182-57
Purpose.
§ 182-58
Definitions.
§ 182-59
Levy of tax.
§ 182-60
Exemption and refunds.
§ 182-61
Duty of employers to collect.
§ 182-62
Returns.
§ 182-63
Dates for determining tax liability and payment.
§ 182-64
Self-employed individuals.
§ 182-65
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 182-66
Nonresidents subject to tax.
§ 182-67
Administration of tax.
§ 182-68
Suits for collection.
§ 182-68.1
Violations and penalties.
§ 182-68.2
Interpretation.
Ch 182 Art V
Per Capita Tax
§ 182-69
Levy of tax.
§ 182-70
Collection by Township Treasurer.
§ 182-71
Treasurer's bond.
§ 182-72
Warrant for collection.
§ 182-73
Collector's compensation and expenses.
§ 182-74
Notice to taxpayers.
§ 182-75
Addition of names to tax duplicate.
§ 182-76
Powers and duties of Treasurer as Collector.
§ 182-77
Effective date and duration.
§ 182-78
Persons entitled to exoneration.
§ 182-79
"Income" defined.
§ 182-80
Request for exoneration.
Ch 182 Art VI
Realty Transfer Tax
§ 182-81
Title.
§ 182-82
Statutory authority.
§ 182-83
Definitions.
§ 182-84
Imposition of tax; interest.
§ 182-85
Exempt parties.
§ 182-86
Excluded transactions.
§ 182-87
Documents relating to associations or corporations.
§ 182-88
Acquired company.
§ 182-89
Credits against tax.
§ 182-90
Determinations by Department of Revenue.
§ 182-91
Extension of lease.
§ 182-92
Proceeds of judicial sale.
§ 182-93
Duties of Recorder of Deeds.
§ 182-94
Statement of value.
§ 182-95
Interest and penalty for nonpayment.
§ 182-96
Lien.
§ 182-97
Recovery of taxes.
§ 182-98
Enforcement; incorporation of statutory regulations.
§ 182-99
Violations and penalties.
Ch 182 Art VII
Local Taxpayer Bill of Rights
§ 182-100
Definitions.
§ 182-101
Local Taxpayer Bill of Rights Disclosure Statement.
§ 182-102
Confidentiality of information.
§ 182-103
Time limits for response to information requests.
§ 182-104
Tax appeals.
Ch 182 Art VIII
Tax Increment Financing
§ 182-105
Definitions.
§ 182-106
Boundaries of the district.
§ 182-107
Creation and term of district.
§ 182-108
Name of district.
§ 182-109
Legislative findings.
§ 182-110
Approval of TIF Proposal and project financing.
§ 182-111
Creation of Tax Increment Fund.
§ 182-112
Tax increment revenues to be held in trust for project.
§ 182-113
Application of tax increment revenues.
§ 182-114
Designation of Authority as project authority.
§ 182-115
Authorization of officers.
§ 182-116
Procedures for collection of tax increment revenues.
§ 182-117
Agreements for financial security for project costs.
§ 182-118
Termination of LERTA tax abatements.
Ch 187
Vehicles and Traffic
Ch 195
Zoning
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
Chapter 182
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Rostraver as indicated in article histories. Amendments noted where applicable.]
Article I
Business Privilege Tax
chevron_right
§ 182-1
Title.
chevron_right
§ 182-2
Definitions.
chevron_right
§ 182-3
Imposition and rate of tax.
chevron_right
§ 182-4
Computation of gross annual receipts.
chevron_right
§ 182-5
Returns and registration.
chevron_right
§ 182-6
Payments made at time of filing return.
chevron_right
§ 182-7
Powers and duties of Collector.
chevron_right
§ 182-8
Suit for recovery of taxes; penalty added to unpaid taxes.
chevron_right
§ 182-9
Violations and penalties.
chevron_right
§ 182-10
Saving clauses.
chevron_right
§ 182-11
Payment under protest; refund of overpayments.
chevron_right
§ 182-12
Effective date and duration.
chevron_right
Article II
Earned Income and Net Profits Tax
chevron_right
§ 182-13
Title; effective date.
chevron_right
§ 182-14
Definitions.
chevron_right
§ 182-15
Interpretation; word usage.
chevron_right
§ 182-16
Imposition of tax; rate.
chevron_right
§ 182-17
Allowance of credits or deductions.
chevron_right
§ 182-18
Permanent nature of tax.
chevron_right
§ 182-19
Annual declaration of estimated net profits; quarterly payment of tax.
chevron_right
§ 182-20
Report of net profits estimated after April 15 of current year.
chevron_right
§ 182-21
Final return of net profits; accompanied by amount due.
chevron_right
§ 182-22
Adjusted declarations of estimated net profits and tax payments.
chevron_right
§ 182-23
Returns and payment of tax on net profits by taxpayer discontinuing business during year.
chevron_right
§ 182-24
Taxpayer's return of earned income not withheld.
chevron_right
§ 182-25
Taxpayer's final return and payment of earned income tax.
chevron_right
§ 182-26
Employers register with Income Tax Officer.
chevron_right
§ 182-27
Employers deduct earned income tax from employees, make returns and pay over tax due.
chevron_right
§ 182-28
Employers' annual returns and withholding statements.
chevron_right
§ 182-29
Employers discontinuing business before end of year.
chevron_right
§ 182-30
Liability of employers.
chevron_right
§ 182-31
Liability of employees when employer fails to deduct tax or file declarations and returns.
chevron_right
§ 182-32
Duties of Income Tax Officer.
chevron_right
§ 182-33
Bond of Income Tax Officer.
chevron_right
§ 182-34
Administration and enforcement; rules and regulations.
chevron_right
§ 182-35
Refund of earned income tax paid on business expenses.
chevron_right
§ 182-36
Access to books and records of taxpayers and employers.
chevron_right
§ 182-37
Confidential nature of information gained.
chevron_right
§ 182-38
Adjustments for taxpayers with different fiscal year.
chevron_right
§ 182-39
Appointment and compensation of Income Tax Officer.
chevron_right
§ 182-40
Suit for recovery of unpaid taxes.
chevron_right
§ 182-41
Limitations on suits.
chevron_right
§ 182-42
Suit for erroneous refund.
chevron_right
§ 182-43
Interest added to unpaid tax.
chevron_right
§ 182-44
Violations and penalties.
chevron_right
§ 182-45
Failure to receive or procure declaration or return forms.
chevron_right
Article III
Mercantile Tax
chevron_right
§ 182-46
Definitions.
chevron_right
§ 182-47
Imposition and rate of tax.
chevron_right
§ 182-48
Vendor returns.
chevron_right
§ 182-49
When due and payable; receipts for tax paid; penalty added to unpaid taxes.
chevron_right
§ 182-50
Assessment by special Tax Assessor.
chevron_right
§ 182-51
Recovery of unpaid taxes and penalties.
chevron_right
§ 182-52
Confidential nature of information gained.
chevron_right
§ 182-53
Violations and penalties.
chevron_right
§ 182-54
Exceptions.
chevron_right
Article IV
Local Services Tax
chevron_right
§ 182-55
Title.
chevron_right
§ 182-56
Statutory authority.
chevron_right
§ 182-57
Purpose.
chevron_right
§ 182-58
Definitions.
chevron_right
§ 182-59
Levy of tax.
chevron_right
§ 182-60
Exemption and refunds.
chevron_right
§ 182-61
Duty of employers to collect.
chevron_right
§ 182-62
Returns.
chevron_right
§ 182-63
Dates for determining tax liability and payment.
chevron_right
§ 182-64
Self-employed individuals.
chevron_right
§ 182-65
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 182-66
Nonresidents subject to tax.
chevron_right
§ 182-67
Administration of tax.
chevron_right
§ 182-68
Suits for collection.
chevron_right
§ 182-68.1
Violations and penalties.
chevron_right
§ 182-68.2
Interpretation.
chevron_right
Article V
Per Capita Tax
chevron_right
§ 182-69
Levy of tax.
chevron_right
§ 182-70
Collection by Township Treasurer.
chevron_right
§ 182-71
Treasurer's bond.
chevron_right
§ 182-72
Warrant for collection.
chevron_right
§ 182-73
Collector's compensation and expenses.
chevron_right
§ 182-74
Notice to taxpayers.
chevron_right
§ 182-75
Addition of names to tax duplicate.
chevron_right
§ 182-76
Powers and duties of Treasurer as Collector.
chevron_right
§ 182-77
Effective date and duration.
chevron_right
§ 182-78
Persons entitled to exoneration.
chevron_right
§ 182-79
"Income" defined.
chevron_right
§ 182-80
Request for exoneration.
chevron_right
Article VI
Realty Transfer Tax
chevron_right
§ 182-81
Title.
chevron_right
§ 182-82
Statutory authority.
chevron_right
§ 182-83
Definitions.
chevron_right
§ 182-84
Imposition of tax; interest.
chevron_right
§ 182-85
Exempt parties.
chevron_right
§ 182-86
Excluded transactions.
chevron_right
§ 182-87
Documents relating to associations or corporations.
chevron_right
§ 182-88
Acquired company.
chevron_right
§ 182-89
Credits against tax.
chevron_right
§ 182-90
Determinations by Department of Revenue.
chevron_right
§ 182-91
Extension of lease.
chevron_right
§ 182-92
Proceeds of judicial sale.
chevron_right
§ 182-93
Duties of Recorder of Deeds.
chevron_right
§ 182-94
Statement of value.
chevron_right
§ 182-95
Interest and penalty for nonpayment.
chevron_right
§ 182-96
Lien.
chevron_right
§ 182-97
Recovery of taxes.
chevron_right
§ 182-98
Enforcement; incorporation of statutory regulations.
chevron_right
§ 182-99
Violations and penalties.
chevron_right
Article VII
Local Taxpayer Bill of Rights
chevron_right
§ 182-100
Definitions.
chevron_right
§ 182-101
Local Taxpayer Bill of Rights Disclosure Statement.
chevron_right
§ 182-102
Confidentiality of information.
chevron_right
§ 182-103
Time limits for response to information requests.
chevron_right
§ 182-104
Tax appeals.
chevron_right
Article VIII
Tax Increment Financing
chevron_right
§ 182-105
Definitions.
chevron_right
§ 182-106
Boundaries of the district.
chevron_right
§ 182-107
Creation and term of district.
chevron_right
§ 182-108
Name of district.
chevron_right
§ 182-109
Legislative findings.
chevron_right
§ 182-110
Approval of TIF Proposal and project financing.
chevron_right
§ 182-111
Creation of Tax Increment Fund.
chevron_right
§ 182-112
Tax increment revenues to be held in trust for project.
chevron_right
§ 182-113
Application of tax increment revenues.
chevron_right
§ 182-114
Designation of Authority as project authority.
chevron_right
§ 182-115
Authorization of officers.
chevron_right
§ 182-116
Procedures for collection of tax increment revenues.
chevron_right
§ 182-117
Agreements for financial security for project costs.
chevron_right
§ 182-118
Termination of LERTA tax abatements.
chevron_right