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Borough of Wilson, PA
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Part II: General Legislation
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Chapter 157 Taxation
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
§ 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.
Article 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.
Article 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.
Article 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.
Article 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.
Article 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.
Article 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.
Article 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.
Article IX
Local Economic Revitalization Tax Assistance
§ 157-90
Title; authority; purposes.
§ 157-91
Definitions.
§ 157-92
Exemption schedule.
§ 157-93
Procedure for obtaining exemption.