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City of Butler, PA
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Part II General Legislation
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Chapter 235 Taxation
Chapter 235
Taxation
[HISTORY: Adopted by the City Council of the City of Butler as indicated in article histories. Amendments noted where applicable.]
Article I
Realty Transfer Tax
§ 235-1
Title.
§ 235-2
Statutory authority.
§ 235-3
Definitions.
§ 235-4
Imposition of tax; interest.
§ 235-5
Exempt parties.
§ 235-6
Excluded transactions.
§ 235-7
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 235-8
Acquired company.
§ 235-9
Credits against tax.
§ 235-10
Extension of lease.
§ 235-11
Proceeds of judicial sale.
§ 235-12
Duties of Recorder of Deeds.
§ 235-13
Statement of value.
§ 235-14
Civil penalties.
§ 235-15
Lien.
§ 235-16
Enforcement; rules and regulations.
Article II
Earned Income Tax
§ 235-17
Authorization.
§ 235-18
Incorporation by reference.
§ 235-19
Imposition of tax.
§ 235-20
Administration; powers and duties of Officer.
§ 235-21
Severability.
§ 235-22
Effective date.
§ 235-23
(Reserved)
Article III
Local Services Tax
§ 235-24
Title.
§ 235-25
Definitions.
§ 235-26
Levy of tax.
§ 235-27
Exemptions and refunds.
§ 235-28
Duty of employers to collect.
§ 235-29
Returns.
§ 235-30
Dates for determining tax liability and payment.
§ 235-31
Self-employed individuals.
§ 235-32
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 235-33
Nonresidents subject to tax.
§ 235-33.1
Administration and enforcement.
§ 235-33.2
Suits for collection.
§ 235-33.3
Violations and penalties.
§ 235-33.4
Construal of provisions.
Article IV
Mercantile License Tax
§ 235-34
Definitions.
§ 235-35
Tax levy.
§ 235-36
License required; fee; exceptions.
§ 235-37
Imposition of tax; rate.
§ 235-38
Computation of business volume.
§ 235-39
Returns.
§ 235-40
Payment upon filing of return.
§ 235-41
Powers and duties of City Treasurer.
§ 235-42
Suit on collection; interest on unpaid tax.
§ 235-43
Applicability.
§ 235-44
Conflicts with other provisions; repeal.
§ 235-45
Statutory authority.
§ 235-46
Violations and penalties.
Article V
Per Capita Tax
§ 235-47
Definitions.
§ 235-48
Imposition of tax; statutory authority.
§ 235-49
Notice of tax due; liability.
§ 235-50
Discount and penalty.
§ 235-51
Tax recovery.
§ 235-52
Violations and penalties.
Article VI
Business Privilege Tax
§ 235-53
Definitions.
§ 235-54
Imposition and rate of tax.
§ 235-55
Computation of gross annual receipts.
§ 235-56
Returns and registration.
§ 235-57
Payment at time of filing return.
§ 235-58
Powers and duties of Treasurer.
§ 235-59
Suit on collection; penalty for unpaid taxes.
§ 235-60
Construal of provisions; validity of tax.
§ 235-61
Statutory authority.
§ 235-62
When effective.
§ 235-63
Violations and penalties.
Article VII
Assessments
§ 235-64
Applicable statutory provisions.
§ 235-65
Adoption of predetermined ratio.
§ 235-66
Certified copy.
Article VIII
Exemption for New and Relocated Businesses
§ 235-67
Definitions.
§ 235-68
Exemption schedules.
§ 235-69
Notice to taxpayers.
§ 235-70
(Reserved)
§ 235-71
(Reserved)
Article IX
Tax Duplicates
§ 235-72
Charge for tax duplicate.
Article X
Exemption for Deteriorated Business Properties
§ 235-73
Definitions.
§ 235-74
Designation of deteriorated area.
§ 235-75
Exemption granted.
§ 235-76
Maximum exemption.
§ 235-77
Exemption schedule.
§ 235-78
Notice to taxpayers.
§ 235-79
Procedure for obtaining exemption.
§ 235-80
Termination of exemption.