home
Home
code
Code
Code
Index
law
Laws (0)
New Laws (0)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Borough of Wilson, PA
chevron_right
2024-01-22
info
chevron_right
Part II: General Legislation
chevron_right
Chapter 157 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Auditor
Ch 10
Committees of Council
Ch 13
Council Procedures
Ch 18
Educational Service Agency
Ch 22
Fire Department
Ch 25
Firemen's Relief Association
Ch 31
Investment Trust
Ch 35
Manager
Ch 38
Pensions
Ch 41
Planning Commission
Ch 44
Police Department
Ch 48
(Reserved)
Ch 51
(Reserved)
Ch 56
Salaries and Compensation
Ch 59
Secretary and Treasurer
Ch 62
Shade Tree Commission
Ch 65
Social Security
Ch 67
Wilson Park Tax Increment District
Part II: General Legislation
Ch 73
Air Pollution
Ch 74
Alarm Systems
Ch 77
Bicycles
Ch 79
Attorney Fees
Ch 80
Brush, Grass, Weeds and Debris
Ch 83
(Reserved)
Ch 85
Buyer Notification Certificates
Ch 86
(Reserved)
Ch 86A
Construction Codes, Uniform
Ch 87
Curfew
Ch 89
Dogs and Other Animals
Ch 91
Dumpsters
Ch 93
(Reserved)
Ch 96
Entertainment and Businesses, Licensing of
Ch 100
Excavations
Ch 102
Fees
Ch 103
Firearms
Ch 104
Fire Prevention
Ch 107
Fireworks
Ch 110
Floodplain Management
Ch 114
Garbage, Rubbish and Refuse
Ch 116
Graffiti
Ch 117
Hazardous Materials
Ch 119
(Reserved)
Ch 121
Insurance
Ch 125
(Reserved)
Ch 128
Moving Permits
Ch 130
Noise
Ch 132
Parks and Recreation Areas
Ch 133
Pest Control
Ch 136
(Reserved)
Ch 138
Poolrooms
Ch 138A
Property, Foreclosed and Abandoned
Ch 139
Property Maintenance
Ch 139A
Quality of Life
Ch 140
Refrigerators, Abandoned
Ch 142
Rental Property
Ch 144
Sandblasting
Ch 147
Sewers
Ch 149
Stormwater Management
Ch 150
Streets and Sidewalks
Ch 153
Subdivision and Land Development
Ch 157
Taxation
Ch 157 Art I
Earned Income Tax
§ 157-1
Definitions.
§ 157-2
Imposition of tax.
§ 157-3
No exemption from tax.
§ 157-4
Individual tax returns and payments.
§ 157-5
Employer withholding, remittance, and tax returns.
§ 157-6
Tax Officer.
§ 157-7
Interest, penalties, costs and fines.
§ 157-8
Purpose; repealer.
§ 157-9
Construction.
§ 157-10
Effective date.
Ch 157 Art II
Local Services Tax
§ 157-11
Short title.
§ 157-12
Definitions.
§ 157-13
Levy of tax.
§ 157-14
Exemption and refunds.
§ 157-15
Duty of employers to collect.
§ 157-16
Returns.
§ 157-17
Dates for determining tax liability and payment.
§ 157-18
Self-employed individuals.
§ 157-19
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 157-20
Nonresidents subject to tax.
§ 157-21
Duty of Collector; administration and enforcement of tax.
§ 157-22
Recovery of unpaid tax; interest; penalty for nonpayment.
§ 157-23
Violations and penalties.
§ 157-24
Interpretation; validity.
Ch 157 Art III
Per Capita Tax
§ 157-25
Imposition of tax.
§ 157-26
Collection of tax.
§ 157-27
Discount for early payment.
§ 157-28
Penalty for late payment.
Ch 157 Art IV
Business Privilege Tax
§ 157-29
Title; statutory authority.
§ 157-30
Definitions.
§ 157-31
Imposition of tax; rate.
§ 157-32
Computation of volume of business.
§ 157-33
Exemptions.
§ 157-34
Deductions.
§ 157-35
Partial exemptions.
§ 157-36
Records.
§ 157-37
Returns; penalty for late payment.
§ 157-38
License and fee.
§ 157-39
Duties of License Officer and Treasurer.
§ 157-40
Collection; suit and penalty.
§ 157-41
Savings clause.
§ 157-42
Violations and penalties.
Ch 157 Art V
Tax on Coin-Operated Amusement Devices
§ 157-43
Statutory authority.
§ 157-44
Definitions.
§ 157-45
Exemption.
§ 157-46
Imposition of tax; display of receipt.
§ 157-47
Report to License Officer.
§ 157-48
Right of access.
§ 157-49
Gambling devices prohibited.
§ 157-50
Penalty for late payment.
§ 157-51
Violations and penalties.
§ 157-52
Suits for collection; costs.
§ 157-53
Saving clause.
Ch 157 Art VI
Occupation Tax
§ 157-54
Definitions.
§ 157-55
Imposition of tax.
§ 157-56
Tax notice.
§ 157-57
Addition of names to tax duplicate.
§ 157-58
Exemptions.
§ 157-59
Tax Collector.
§ 157-60
Bond.
§ 157-61
Duplicate constitutes warrant for collection.
§ 157-62
Expense of collection.
§ 157-63
Discounts and penalties.
§ 157-64
Powers and duties of Tax Collector.
§ 157-65
Violations and penalties.
Ch 157 Art VII
Realty Transfer Tax
§ 157-66
Short title.
§ 157-67
Statutory authority.
§ 157-68
Definitions and word usage.
§ 157-69
Imposition of tax.
§ 157-70
Evidence of payment.
§ 157-71
Exemptions.
§ 157-72
Excluded transactions.
§ 157-73
Documents relating to other than individuals.
§ 157-74
Acquired company.
§ 157-75
Credits against tax.
§ 157-76
Statement of value.
§ 157-77
Unlawful acts.
§ 157-78
Civil penalties.
§ 157-79
Tax lien.
§ 157-80
Proceeds of judicial sale.
§ 157-81
Enforcement.
§ 157-82
Collector.
§ 157-83
Regulations.
§ 157-84
Interpretation and effect.
§ 157-85
Continuing effect.
Ch 157 Art VIII
Payment of Real Estate Taxes
§ 157-86
Installment schedule.
§ 157-87
Early payment discount.
§ 157-88
Violations and penalties.
§ 157-89
Participation in installment payment system optional.
Ch 157 Art IX
Local Economic Revitalization Tax Assistance
§ 157-90
Title; authority; purposes.
§ 157-91
Definitions.
§ 157-92
Exemption schedule.
§ 157-93
Procedure for obtaining exemption.
Ch 159
Trees
Ch 161
Unsolicited Written Materials
Ch 162
Vehicles and Traffic
Ch 170
Zoning
Appendix
Ch A172
Cable Television Franchise
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
Chapter 157
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Wilson as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income Tax
chevron_right
§ 157-1
Definitions.
chevron_right
§ 157-2
Imposition of tax.
chevron_right
§ 157-3
No exemption from tax.
chevron_right
§ 157-4
Individual tax returns and payments.
chevron_right
§ 157-5
Employer withholding, remittance, and tax returns.
chevron_right
§ 157-6
Tax Officer.
chevron_right
§ 157-7
Interest, penalties, costs and fines.
chevron_right
§ 157-8
Purpose; repealer.
chevron_right
§ 157-9
Construction.
chevron_right
§ 157-10
Effective date.
chevron_right
Article II
Local Services Tax
chevron_right
§ 157-11
Short title.
chevron_right
§ 157-12
Definitions.
chevron_right
§ 157-13
Levy of tax.
chevron_right
§ 157-14
Exemption and refunds.
chevron_right
§ 157-15
Duty of employers to collect.
chevron_right
§ 157-16
Returns.
chevron_right
§ 157-17
Dates for determining tax liability and payment.
chevron_right
§ 157-18
Self-employed individuals.
chevron_right
§ 157-19
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 157-20
Nonresidents subject to tax.
chevron_right
§ 157-21
Duty of Collector; administration and enforcement of tax.
chevron_right
§ 157-22
Recovery of unpaid tax; interest; penalty for nonpayment.
chevron_right
§ 157-23
Violations and penalties.
chevron_right
§ 157-24
Interpretation; validity.
chevron_right
Article III
Per Capita Tax
chevron_right
§ 157-25
Imposition of tax.
chevron_right
§ 157-26
Collection of tax.
chevron_right
§ 157-27
Discount for early payment.
chevron_right
§ 157-28
Penalty for late payment.
chevron_right
Article IV
Business Privilege Tax
chevron_right
§ 157-29
Title; statutory authority.
chevron_right
§ 157-30
Definitions.
chevron_right
§ 157-31
Imposition of tax; rate.
chevron_right
§ 157-32
Computation of volume of business.
chevron_right
§ 157-33
Exemptions.
chevron_right
§ 157-34
Deductions.
chevron_right
§ 157-35
Partial exemptions.
chevron_right
§ 157-36
Records.
chevron_right
§ 157-37
Returns; penalty for late payment.
chevron_right
§ 157-38
License and fee.
chevron_right
§ 157-39
Duties of License Officer and Treasurer.
chevron_right
§ 157-40
Collection; suit and penalty.
chevron_right
§ 157-41
Savings clause.
chevron_right
§ 157-42
Violations and penalties.
chevron_right
Article V
Tax on Coin-Operated Amusement Devices
chevron_right
§ 157-43
Statutory authority.
chevron_right
§ 157-44
Definitions.
chevron_right
§ 157-45
Exemption.
chevron_right
§ 157-46
Imposition of tax; display of receipt.
chevron_right
§ 157-47
Report to License Officer.
chevron_right
§ 157-48
Right of access.
chevron_right
§ 157-49
Gambling devices prohibited.
chevron_right
§ 157-50
Penalty for late payment.
chevron_right
§ 157-51
Violations and penalties.
chevron_right
§ 157-52
Suits for collection; costs.
chevron_right
§ 157-53
Saving clause.
chevron_right
Article VI
Occupation Tax
chevron_right
§ 157-54
Definitions.
chevron_right
§ 157-55
Imposition of tax.
chevron_right
§ 157-56
Tax notice.
chevron_right
§ 157-57
Addition of names to tax duplicate.
chevron_right
§ 157-58
Exemptions.
chevron_right
§ 157-59
Tax Collector.
chevron_right
§ 157-60
Bond.
chevron_right
§ 157-61
Duplicate constitutes warrant for collection.
chevron_right
§ 157-62
Expense of collection.
chevron_right
§ 157-63
Discounts and penalties.
chevron_right
§ 157-64
Powers and duties of Tax Collector.
chevron_right
§ 157-65
Violations and penalties.
chevron_right
Article VII
Realty Transfer Tax
chevron_right
§ 157-66
Short title.
chevron_right
§ 157-67
Statutory authority.
chevron_right
§ 157-68
Definitions and word usage.
chevron_right
§ 157-69
Imposition of tax.
chevron_right
§ 157-70
Evidence of payment.
chevron_right
§ 157-71
Exemptions.
chevron_right
§ 157-72
Excluded transactions.
chevron_right
§ 157-73
Documents relating to other than individuals.
chevron_right
§ 157-74
Acquired company.
chevron_right
§ 157-75
Credits against tax.
chevron_right
§ 157-76
Statement of value.
chevron_right
§ 157-77
Unlawful acts.
chevron_right
§ 157-78
Civil penalties.
chevron_right
§ 157-79
Tax lien.
chevron_right
§ 157-80
Proceeds of judicial sale.
chevron_right
§ 157-81
Enforcement.
chevron_right
§ 157-82
Collector.
chevron_right
§ 157-83
Regulations.
chevron_right
§ 157-84
Interpretation and effect.
chevron_right
§ 157-85
Continuing effect.
chevron_right
Article VIII
Payment of Real Estate Taxes
chevron_right
§ 157-86
Installment schedule.
chevron_right
§ 157-87
Early payment discount.
chevron_right
§ 157-88
Violations and penalties.
chevron_right
§ 157-89
Participation in installment payment system optional.
chevron_right
Article IX
Local Economic Revitalization Tax Assistance
chevron_right
§ 157-90
Title; authority; purposes.
chevron_right
§ 157-91
Definitions.
chevron_right
§ 157-92
Exemption schedule.
chevron_right
§ 157-93
Procedure for obtaining exemption.
chevron_right