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Borough of Phoenixville, PA
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2024-05-14
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Municipal Code
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Chapter 24 Taxation, Special
Municipal Code
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
(Reserved)
Ch 4
Buildings
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Fire and Emergency Services
Ch 8
Floodplains
Ch 9
(Reserved)
Ch 10
Health and Safety
Ch 11
Housing
Ch 12
Historic District
Ch 13
Licenses, Permits and General Business Regulations
Ch 14
(Reserved)
Ch 15
Motor Vehicles and Traffic
Ch 16
Parks and Recreation
Ch 17
(Reserved)
Ch 18
Sewers and Sewage Disposal
Ch 19
(Reserved)
Ch 20
Solid Waste
Ch 21
Streets and Sidewalks
Ch 22
Subdivision and Land Development
Ch 23
Stormwater Management
Ch 24
Taxation, Special
Ch 24 Pt 1
EARNED INCOME AND NET PROFITS TAX
§ 24-101
Definitions.
§ 24-102
Imposition of Tax.
§ 24-103
No Exemption from Tax.
§ 24-104
Individual Tax Returns and Payments.
§ 24-105
Employer Withholding, Remittance, and Tax Returns.
§ 24-106
Tax Collector.
§ 24-107
Interest, Penalties, Costs and Fines.
§ 24-108
Severability.
§ 24-109
Purpose/Repeal.
§ 24-110
Effective Date.
Ch 24 Pt 2
REALTY TRANSFER TAX
§ 24-201
Short Title.
§ 24-202
Definitions.
§ 24-203
Rate of Tax; When Payable.
§ 24-204
Interest.
§ 24-205
Administration, Collection and Enforcement.
§ 24-206
Severability.
§ 24-207
Repealer.
§ 24-208
Effective Date.
Ch 24 Pt 3
LOCAL SERVICES TAX
§ 24-301
Definitions; Word Usage.
§ 24-302
Levy of Tax.
§ 24-303
Exemptions and Refunds.
§ 24-304
Duty of Employers To Collect.
§ 24-305
Returns.
§ 24-306
Dates for Determining Tax Liability and Payment.
§ 24-307
Self-Employed Individuals.
§ 24-308
Individuals Engaged In More Than One Occupation or Employed In More Than One Political Subdivision.
§ 24-309
Nonresidents Subject to Tax.
§ 24-310
Administration of Tax.
§ 24-311
Suits for Collection.
§ 24-312
Violations and Penalties.
§ 24-313
Interpretation.
§ 24-314
Repealer.
§ 24-315
Effective Date.
§ 24-316
Administration.
§ 24-317
Officer Authorization.
Ch 24 Pt 4
DISCOUNTS AND PENALTIES
§ 24-401
Discount Rate.
§ 24-402
Penalty Rate.
§ 24-403
Effective Date.
§ 24-404
Charges, expenses and fees.
Ch 24 Pt 5
LOCAL ECONOMIC REVITALIZATION TAX ASSISTANCE (LERTA)
§ 24-501
Definitions.
§ 24-502
Exemption.
§ 24-503
Exemption Schedule; Conditions.
§ 24-504
Procedure for Obtaining Exemption.
§ 24-505
Effectiveness.
§ 24-506
Amendments.
§ 24-507
Termination Date.
Ch 24 Pt 6
DETERIORATED PROPERTY EXEMPTION
§ 24-601
Definitions.
§ 24-602
Limited Tax Exemption for Improvements.
§ 24-603
Certification of Deteriorated Properties Outside of Deteriorated Neighborhood.
§ 24-604
Procedure for Obtaining Exemption.
§ 24-605
Termination of Exemptions.
Ch 24 Pt 7
REAL ESTATE TAXES
§ 24-701
Definitions.
§ 24-702
Waiver of Additional Charges for Real Estate Taxes by Tax Collector.
Ch 24 Pt 8
NEIGHBORHOOD IMPROVEMENT DISTRICT
§ 24-801
Designation of Steelpointe Neighborhood Improvement District.
§ 24-802
Management.
§ 24-803
Special assessments.
§ 24-804
Further actions.
§ 24-805
No obligation by Borough regarding bonds.
§ 24-806
Interest/Penalty Rate.
§ 24-807
Charges, Expenses and Fees.
Ch 25
Trees
Ch 26
Water
Ch 27
Zoning
Appendix
Ch A-J
Appendix
Apx A
Annexation of Territory
Apx B
Bond Issues and Loans
Apx C
Franchises and Services
Apx D
Governmental and Intergovernmental Affairs
Apx E
Plan Approval
Apx F
Public Property
Apx G
Sewers
Apx H
Streets and Sidewalks
Apx I
Water
Apx J
Zoning; Prior Ordinances
Key to the Disposition of All Ordinances
Ch KO
Key to the Disposition of All Ordinances
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Chapter 24
Taxation, Special
ATTACHMENTS
Attachment 1 - LERTA Map Areas
Part 1
EARNED INCOME AND NET PROFITS TAX
chevron_right
§ 24-101
Definitions.
chevron_right
§ 24-102
Imposition of Tax.
chevron_right
§ 24-103
No Exemption from Tax.
chevron_right
§ 24-104
Individual Tax Returns and Payments.
chevron_right
§ 24-105
Employer Withholding, Remittance, and Tax Returns.
chevron_right
§ 24-106
Tax Collector.
chevron_right
§ 24-107
Interest, Penalties, Costs and Fines.
chevron_right
§ 24-108
Severability.
chevron_right
§ 24-109
Purpose/Repeal.
chevron_right
§ 24-110
Effective Date.
chevron_right
Part 2
REALTY TRANSFER TAX
chevron_right
§ 24-201
Short Title.
chevron_right
§ 24-202
Definitions.
chevron_right
§ 24-203
Rate of Tax; When Payable.
chevron_right
§ 24-204
Interest.
chevron_right
§ 24-205
Administration, Collection and Enforcement.
chevron_right
§ 24-206
Severability.
chevron_right
§ 24-207
Repealer.
chevron_right
§ 24-208
Effective Date.
chevron_right
Part 3
LOCAL SERVICES TAX
chevron_right
§ 24-301
Definitions; Word Usage.
chevron_right
§ 24-302
Levy of Tax.
chevron_right
§ 24-303
Exemptions and Refunds.
chevron_right
§ 24-304
Duty of Employers To Collect.
chevron_right
§ 24-305
Returns.
chevron_right
§ 24-306
Dates for Determining Tax Liability and Payment.
chevron_right
§ 24-307
Self-Employed Individuals.
chevron_right
§ 24-308
Individuals Engaged In More Than One Occupation or Employed In More Than One Political Subdivision.
chevron_right
§ 24-309
Nonresidents Subject to Tax.
chevron_right
§ 24-310
Administration of Tax.
chevron_right
§ 24-311
Suits for Collection.
chevron_right
§ 24-312
Violations and Penalties.
chevron_right
§ 24-313
Interpretation.
chevron_right
§ 24-314
Repealer.
chevron_right
§ 24-315
Effective Date.
chevron_right
§ 24-316
Administration.
chevron_right
§ 24-317
Officer Authorization.
chevron_right
Part 4
DISCOUNTS AND PENALTIES
chevron_right
§ 24-401
Discount Rate.
chevron_right
§ 24-402
Penalty Rate.
chevron_right
§ 24-403
Effective Date.
chevron_right
§ 24-404
Charges, expenses and fees.
chevron_right
Part 5
LOCAL ECONOMIC REVITALIZATION TAX ASSISTANCE (LERTA)
chevron_right
§ 24-501
Definitions.
chevron_right
§ 24-502
Exemption.
chevron_right
§ 24-503
Exemption Schedule; Conditions.
chevron_right
§ 24-504
Procedure for Obtaining Exemption.
chevron_right
§ 24-505
Effectiveness.
chevron_right
§ 24-506
Amendments.
chevron_right
§ 24-507
Termination Date.
chevron_right
Part 6
DETERIORATED PROPERTY EXEMPTION
chevron_right
§ 24-601
Definitions.
chevron_right
§ 24-602
Limited Tax Exemption for Improvements.
chevron_right
§ 24-603
Certification of Deteriorated Properties Outside of Deteriorated Neighborhood.
chevron_right
§ 24-604
Procedure for Obtaining Exemption.
chevron_right
§ 24-605
Termination of Exemptions.
chevron_right
Part 7
REAL ESTATE TAXES
chevron_right
§ 24-701
Definitions.
chevron_right
§ 24-702
Waiver of Additional Charges for Real Estate Taxes by Tax Collector.
chevron_right
Part 8
NEIGHBORHOOD IMPROVEMENT DISTRICT
chevron_right
§ 24-801
Designation of Steelpointe Neighborhood Improvement District.
chevron_right
§ 24-802
Management.
chevron_right
§ 24-803
Special assessments.
chevron_right
§ 24-804
Further actions.
chevron_right
§ 24-805
No obligation by Borough regarding bonds.
chevron_right
§ 24-806
Interest/Penalty Rate.
chevron_right
§ 24-807
Charges, Expenses and Fees.
chevron_right