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Borough of Crafton, PA
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2023-01-26
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Part II, General Legislation
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Chapter 201 Taxation
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 6
Borough Funds
Ch 10
Civil Service Commission
Ch 17
Fire Department
Ch 25
Officers and Employees
Ch 29
Park and Shade Tree Commission
Ch 33
Pensions and Retirement
Ch 38
Planning Commission
Ch 42
Police Department
Ch 50
Recreation Board
Part II, General Legislation
Ch 60
Adult-Oriented Businesses
Ch 63
Alarm Systems
Ch 67
Amusements
Ch 71
Animals
Ch 80
Buildings, Numbering of
Ch 84
Urban Chickens
Ch 86
Claims, Municipal
Ch 90
Code Enforcement
Ch 94
Curfew
Ch 95
Discrimination
Ch 104
Fees for Borough Services
Ch 107
Financial Security
Ch 109
Firearms and Other Weapons
Ch 113
Fire Prevention and Fire Protection
Ch 117
Fireworks
Ch 120
Flood Protection
Ch 125
Grading
Ch 131
Health Hazards and Nuisances
Ch 134
Intermunicipal Liquor License Transfers
Ch 136
Junkyards
Ch 146
Nuisance Properties
Ch 149
(Reserved)
Ch 154
Parks and Recreation Areas
Ch 158
Peace and Good Order
Ch 162
Peddling and Soliciting
Ch 167
Property, Vacant
Ch 169
Public Meetings and Gatherings
Ch 177
Sewers and Sewage Disposal
Ch 185
Smoking
Ch 188
Solid Waste and Recycling
Ch 190
Stormwater Management
Ch 193
Streets and Sidewalks
Ch 197
Subdivision and Land Development
Ch 201
Taxation
Ch 201 Art I
Amusement Tax
§ 201-1
Title.
§ 201-2
Definitions.
§ 201-3
Imposition of tax.
§ 201-4
Rate of tax.
§ 201-5
Exemptions.
§ 201-6
Permit requirements.
§ 201-7
Permit expiration.
§ 201-8
Collection by producer.
§ 201-9
Payment of tax due; report to be submitted by permit holders.
§ 201-10
Duties of Borough Manager.
§ 201-11
Confidentiality and unauthorized disclosure.
§ 201-12
Late payment and interest; violations and penalties; revocation of permit.
§ 201-13
Applicability.
Ch 201 Art II
Earned Income and Net Profits Tax
§ 201-14
Statutory authority.
§ 201-15
Title.
§ 201-16
Definitions.
§ 201-17
Imposition of tax.
§ 201-18
Declaration and payment of tax.
§ 201-19
Collection at source.
§ 201-20
Powers and duties of Income Tax Officer.
§ 201-21
Compensation of Officer.
§ 201-22
Suit for collection of tax.
§ 201-23
Interest and penalty.
§ 201-24
Violations and penalties.
§ 201-25
Applicability.
Ch 201 Art III
Local Services Tax
§ 201-26
Title.
§ 201-27
Definitions.
§ 201-28
Levy of tax; use of tax; tax limit.
§ 201-29
Exemption and refunds.
§ 201-29.1
Duty of employers to collect.
§ 201-30
Returns.
§ 201-31
Dates for determining tax liability and payment.
§ 201-32
Self-employed individuals.
§ 201-33
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 201-34
Nonresidents subject to tax.
§ 201-35
Administration of tax.
§ 201-35.1
Suits for collection.
§ 201-35.2
Violations and penalties.
§ 201-35.3
Interpretation.
Ch 201 Art IV
Mercantile Tax
§ 201-36
Definitions.
§ 201-37
Imposition of tax.
§ 201-38
Filing of return.
§ 201-39
Payment schedule; discount and penalty.
§ 201-40
Delinquent or incorrect returns; special tax assessor.
§ 201-41
Collection.
§ 201-42
Confidentiality and unauthorized disclosure.
§ 201-43
Violations and penalties.
§ 201-44
Applicability.
Ch 201 Art V
Business Privilege Tax
§ 201-45
Title and statutory authority.
§ 201-46
Definitions.
§ 201-47
Imposition and rate of tax.
§ 201-48
Computation of volume of business.
§ 201-49
Persons, businesses and receipts exempted.
§ 201-50
Determination of whole or gross volume of business.
§ 201-51
Records of whole or gross volume of business.
§ 201-52
Returns.
§ 201-53
Payment of tax; penalties for late payment.
§ 201-54
Business privilege license; application and renewal fees.
§ 201-55
Posting, term and denial of license.
§ 201-56
Violations and penalties.
§ 201-57
Continuing offense.
§ 201-58
Duties and powers of Tax Collector.
§ 201-59
Confidentiality.
§ 201-60
Suit on collection and penalty.
§ 201-61
Applicability and severability of tax.
§ 201-62
Effective date.
Ch 201 Art VI
Realty Transfer Tax
§ 201-63
Title.
§ 201-64
Authority.
§ 201-65
Definitions.
§ 201-66
Imposition of tax; interest.
§ 201-67
Exempt parties.
§ 201-68
Excluded transactions.
§ 201-69
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 201-70
Acquired company.
§ 201-71
Credits against tax.
§ 201-72
Extension of lease.
§ 201-73
Proceeds of judicial sale.
§ 201-74
Duties of Recorder of Deeds.
§ 201-75
Statement of value.
§ 201-76
Civil penalties.
§ 201-77
Tax to become lien.
§ 201-78
Enforcement.
§ 201-79
Regulations.
Ch 201 Art VII
Certifications and Duplicate Statements
§ 201-80
Appointment of Tax Collector as authorized official.
§ 201-81
Fees for services.
§ 201-82
Compensation of Tax Collector.
Ch 201 Art VIII
Property Tax Relief
§ 201-83
Title.
§ 201-84
Definitions.
§ 201-85
Term of limitation/benefit.
§ 201-86
Application for participation in program.
§ 201-87
Administration of program; rules and regulations.
§ 201-88
Dates of collection.
§ 201-89
Amendment of provisions.
§ 201-90
When effective.
Ch 201 Art IX
Real Estate Tax Payment Regulations
§ 201-91
Distribution of real estate tax notices.
§ 201-92
Discount for payment of real estate taxes within specified time.
§ 201-93
Penalty for failure to pay real estate taxes within specified time.
§ 201-94
Installment payments of real estate taxes.
§ 201-95
Notice of penalty for failure to pay within specified time.
Ch 201 Art X
Tax Credit for Members of Borough Volunteer Fire Department
§ 201-96
Definitions.
§ 201-97
Volunteer Service Credit Program.
§ 201-98
Earned income tax credit.
§ 201-99
Real property tax credit.
§ 201-100
Appeals.
Ch 208
Trees
Ch 214
Vehicles and Traffic
Ch 219
Water
Ch 223
Yard Sales
Ch 225
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 201
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Crafton as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Amusements — See Ch.
67
.
Article I
Amusement Tax
chevron_right
§ 201-1
Title.
chevron_right
§ 201-2
Definitions.
chevron_right
§ 201-3
Imposition of tax.
chevron_right
§ 201-4
Rate of tax.
chevron_right
§ 201-5
Exemptions.
chevron_right
§ 201-6
Permit requirements.
chevron_right
§ 201-7
Permit expiration.
chevron_right
§ 201-8
Collection by producer.
chevron_right
§ 201-9
Payment of tax due; report to be submitted by permit holders.
chevron_right
§ 201-10
Duties of Borough Manager.
chevron_right
§ 201-11
Confidentiality and unauthorized disclosure.
chevron_right
§ 201-12
Late payment and interest; violations and penalties; revocation of permit.
chevron_right
§ 201-13
Applicability.
chevron_right
Article II
Earned Income and Net Profits Tax
chevron_right
§ 201-14
Statutory authority.
chevron_right
§ 201-15
Title.
chevron_right
§ 201-16
Definitions.
chevron_right
§ 201-17
Imposition of tax.
chevron_right
§ 201-18
Declaration and payment of tax.
chevron_right
§ 201-19
Collection at source.
chevron_right
§ 201-20
Powers and duties of Income Tax Officer.
chevron_right
§ 201-21
Compensation of Officer.
chevron_right
§ 201-22
Suit for collection of tax.
chevron_right
§ 201-23
Interest and penalty.
chevron_right
§ 201-24
Violations and penalties.
chevron_right
§ 201-25
Applicability.
chevron_right
Article III
Local Services Tax
chevron_right
§ 201-26
Title.
chevron_right
§ 201-27
Definitions.
chevron_right
§ 201-28
Levy of tax; use of tax; tax limit.
chevron_right
§ 201-29
Exemption and refunds.
chevron_right
§ 201-29.1
Duty of employers to collect.
chevron_right
§ 201-30
Returns.
chevron_right
§ 201-31
Dates for determining tax liability and payment.
chevron_right
§ 201-32
Self-employed individuals.
chevron_right
§ 201-33
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 201-34
Nonresidents subject to tax.
chevron_right
§ 201-35
Administration of tax.
chevron_right
§ 201-35.1
Suits for collection.
chevron_right
§ 201-35.2
Violations and penalties.
chevron_right
§ 201-35.3
Interpretation.
chevron_right
Article IV
Mercantile Tax
chevron_right
§ 201-36
Definitions.
chevron_right
§ 201-37
Imposition of tax.
chevron_right
§ 201-38
Filing of return.
chevron_right
§ 201-39
Payment schedule; discount and penalty.
chevron_right
§ 201-40
Delinquent or incorrect returns; special tax assessor.
chevron_right
§ 201-41
Collection.
chevron_right
§ 201-42
Confidentiality and unauthorized disclosure.
chevron_right
§ 201-43
Violations and penalties.
chevron_right
§ 201-44
Applicability.
chevron_right
Article V
Business Privilege Tax
chevron_right
§ 201-45
Title and statutory authority.
chevron_right
§ 201-46
Definitions.
chevron_right
§ 201-47
Imposition and rate of tax.
chevron_right
§ 201-48
Computation of volume of business.
chevron_right
§ 201-49
Persons, businesses and receipts exempted.
chevron_right
§ 201-50
Determination of whole or gross volume of business.
chevron_right
§ 201-51
Records of whole or gross volume of business.
chevron_right
§ 201-52
Returns.
chevron_right
§ 201-53
Payment of tax; penalties for late payment.
chevron_right
§ 201-54
Business privilege license; application and renewal fees.
chevron_right
§ 201-55
Posting, term and denial of license.
chevron_right
§ 201-56
Violations and penalties.
chevron_right
§ 201-57
Continuing offense.
chevron_right
§ 201-58
Duties and powers of Tax Collector.
chevron_right
§ 201-59
Confidentiality.
chevron_right
§ 201-60
Suit on collection and penalty.
chevron_right
§ 201-61
Applicability and severability of tax.
chevron_right
§ 201-62
Effective date.
chevron_right
Article VI
Realty Transfer Tax
chevron_right
§ 201-63
Title.
chevron_right
§ 201-64
Authority.
chevron_right
§ 201-65
Definitions.
chevron_right
§ 201-66
Imposition of tax; interest.
chevron_right
§ 201-67
Exempt parties.
chevron_right
§ 201-68
Excluded transactions.
chevron_right
§ 201-69
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
chevron_right
§ 201-70
Acquired company.
chevron_right
§ 201-71
Credits against tax.
chevron_right
§ 201-72
Extension of lease.
chevron_right
§ 201-73
Proceeds of judicial sale.
chevron_right
§ 201-74
Duties of Recorder of Deeds.
chevron_right
§ 201-75
Statement of value.
chevron_right
§ 201-76
Civil penalties.
chevron_right
§ 201-77
Tax to become lien.
chevron_right
§ 201-78
Enforcement.
chevron_right
§ 201-79
Regulations.
chevron_right
Article VII
Certifications and Duplicate Statements
chevron_right
§ 201-80
Appointment of Tax Collector as authorized official.
chevron_right
§ 201-81
Fees for services.
chevron_right
§ 201-82
Compensation of Tax Collector.
chevron_right
Article VIII
Property Tax Relief
chevron_right
§ 201-83
Title.
chevron_right
§ 201-84
Definitions.
chevron_right
§ 201-85
Term of limitation/benefit.
chevron_right
§ 201-86
Application for participation in program.
chevron_right
§ 201-87
Administration of program; rules and regulations.
chevron_right
§ 201-88
Dates of collection.
chevron_right
§ 201-89
Amendment of provisions.
chevron_right
§ 201-90
When effective.
chevron_right
Article IX
Real Estate Tax Payment Regulations
chevron_right
§ 201-91
Distribution of real estate tax notices.
chevron_right
§ 201-92
Discount for payment of real estate taxes within specified time.
chevron_right
§ 201-93
Penalty for failure to pay real estate taxes within specified time.
chevron_right
§ 201-94
Installment payments of real estate taxes.
chevron_right
§ 201-95
Notice of penalty for failure to pay within specified time.
chevron_right
Article X
Tax Credit for Members of Borough Volunteer Fire Department
chevron_right
§ 201-96
Definitions.
chevron_right
§ 201-97
Volunteer Service Credit Program.
chevron_right
§ 201-98
Earned income tax credit.
chevron_right
§ 201-99
Real property tax credit.
chevron_right
§ 201-100
Appeals.
chevron_right