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City of Butler, PA
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2024-06-27
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Part II General Legislation
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Chapter 235 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 6
Authorities, Municipal
Ch 10
Bonds
Ch 14
Capital Funds
Ch 19
Depositories
Ch 22
Drug Task Force
Ch 26
Educational Service Agency
Ch 30
Fire, Bureau of
Ch 33
Fire Marshal
Ch 38
Health, Board of
Ch 44
Library
Ch 52
Officers and Employees
Ch 57
Pensions
Ch 60
Personnel Policies
Ch 63
Police, Bureau of
Ch 66
Property, Municipal
Ch 69
Purchasing
Ch 77
Records
Ch 87
Traffic Violations Bureau
Ch 92
Vacant Property Review Committee
Ch 94
Workmen's Compensation
General Legislation
Ch 98
Alarms
Ch 101
Alcoholic Beverages
Ch 104
Animals
Ch 112
(Reserved)
Ch 115
Buildings, Numbering of
Ch 119
Construction Codes, Uniform
Ch 123
Curfew
Ch 127
Ditches and Drains
Ch 134
(Reserved)
Ch 135
Emergency Services Cost Recovery Fees
Ch 139
Fire Code
Ch 142
Food Handling
Ch 144
Floodplain Management
Ch 146
Gasoline Stations
Ch 148
Groundwater
Ch 150
Hazardous Materials
Ch 158
Insurance
Ch 173
Licenses
Ch 176
Littering
Ch 181
(Reserved)
Ch 183
Newsracks
Ch 185
Noise
Ch 189
Parking
Ch 192
Peace and Good Order
Ch 195
Peddling and Soliciting
Ch 197
Placement of Indoor Furniture Outdoors
Ch 198
Parks and Playgrounds
Ch 201
(Reserved)
Ch 203
Property Maintenance
Ch 206
Real Estate Registry
Ch 209
Refrigerators, Abandoned
Ch 212
Rental Occupancy Reports
Ch 217
Sewers
Ch 220
Shade Trees
Ch 223
Signs
Ch 224
Skates, Roller Blades and Skateboards
Ch 226
Solid Waste
Ch 229
Speed-Timing Devices
Ch 231
Stormwater Management
Ch 232
Streets and Sidewalks
Ch 235
Taxation
Ch 235 Art 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.
Ch 235 Art 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)
Ch 235 Art 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.
Ch 235 Art 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.
Ch 235 Art 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.
Ch 235 Art 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.
Ch 235 Art VII
Assessments
§ 235-64
Applicable statutory provisions.
§ 235-65
Adoption of predetermined ratio.
§ 235-66
Certified copy.
Ch 235 Art 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)
Ch 235 Art IX
Tax Duplicates
§ 235-72
Charge for tax duplicate.
Ch 235 Art 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.
Ch 238
Tennis Courts
Ch 245
Vehicles and Traffic
Ch 248
Vehicles, Junked
Ch 249
Vehicles, Storage of
Ch 254
Waterways
Ch 260
Zoning
Appendix
Ch A264
Fees
Ch A265
Cable Television Franchise
Ch A266
Electric Franchise
Disposition List
Ch DL
Disposition List
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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
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§ 235-1
Title.
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§ 235-2
Statutory authority.
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§ 235-3
Definitions.
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§ 235-4
Imposition of tax; interest.
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§ 235-5
Exempt parties.
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§ 235-6
Excluded transactions.
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§ 235-7
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
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§ 235-8
Acquired company.
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§ 235-9
Credits against tax.
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§ 235-10
Extension of lease.
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§ 235-11
Proceeds of judicial sale.
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§ 235-12
Duties of Recorder of Deeds.
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§ 235-13
Statement of value.
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§ 235-14
Civil penalties.
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§ 235-15
Lien.
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§ 235-16
Enforcement; rules and regulations.
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Article II
Earned Income Tax
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§ 235-17
Authorization.
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§ 235-18
Incorporation by reference.
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§ 235-19
Imposition of tax.
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§ 235-20
Administration; powers and duties of Officer.
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§ 235-21
Severability.
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§ 235-22
Effective date.
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§ 235-23
(Reserved)
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Article III
Local Services Tax
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§ 235-24
Title.
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§ 235-25
Definitions.
chevron_right
§ 235-26
Levy of tax.
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§ 235-27
Exemptions and refunds.
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§ 235-28
Duty of employers to collect.
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§ 235-29
Returns.
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§ 235-30
Dates for determining tax liability and payment.
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§ 235-31
Self-employed individuals.
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§ 235-32
Individuals engaged in more than one occupation or employed in more than one political subdivision.
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§ 235-33
Nonresidents subject to tax.
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§ 235-33.1
Administration and enforcement.
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§ 235-33.2
Suits for collection.
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§ 235-33.3
Violations and penalties.
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§ 235-33.4
Construal of provisions.
chevron_right
Article IV
Mercantile License Tax
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§ 235-34
Definitions.
chevron_right
§ 235-35
Tax levy.
chevron_right
§ 235-36
License required; fee; exceptions.
chevron_right
§ 235-37
Imposition of tax; rate.
chevron_right
§ 235-38
Computation of business volume.
chevron_right
§ 235-39
Returns.
chevron_right
§ 235-40
Payment upon filing of return.
chevron_right
§ 235-41
Powers and duties of City Treasurer.
chevron_right
§ 235-42
Suit on collection; interest on unpaid tax.
chevron_right
§ 235-43
Applicability.
chevron_right
§ 235-44
Conflicts with other provisions; repeal.
chevron_right
§ 235-45
Statutory authority.
chevron_right
§ 235-46
Violations and penalties.
chevron_right
Article V
Per Capita Tax
chevron_right
§ 235-47
Definitions.
chevron_right
§ 235-48
Imposition of tax; statutory authority.
chevron_right
§ 235-49
Notice of tax due; liability.
chevron_right
§ 235-50
Discount and penalty.
chevron_right
§ 235-51
Tax recovery.
chevron_right
§ 235-52
Violations and penalties.
chevron_right
Article VI
Business Privilege Tax
chevron_right
§ 235-53
Definitions.
chevron_right
§ 235-54
Imposition and rate of tax.
chevron_right
§ 235-55
Computation of gross annual receipts.
chevron_right
§ 235-56
Returns and registration.
chevron_right
§ 235-57
Payment at time of filing return.
chevron_right
§ 235-58
Powers and duties of Treasurer.
chevron_right
§ 235-59
Suit on collection; penalty for unpaid taxes.
chevron_right
§ 235-60
Construal of provisions; validity of tax.
chevron_right
§ 235-61
Statutory authority.
chevron_right
§ 235-62
When effective.
chevron_right
§ 235-63
Violations and penalties.
chevron_right
Article VII
Assessments
chevron_right
§ 235-64
Applicable statutory provisions.
chevron_right
§ 235-65
Adoption of predetermined ratio.
chevron_right
§ 235-66
Certified copy.
chevron_right
Article VIII
Exemption for New and Relocated Businesses
chevron_right
§ 235-67
Definitions.
chevron_right
§ 235-68
Exemption schedules.
chevron_right
§ 235-69
Notice to taxpayers.
chevron_right
§ 235-70
(Reserved)
chevron_right
§ 235-71
(Reserved)
chevron_right
Article IX
Tax Duplicates
chevron_right
§ 235-72
Charge for tax duplicate.
chevron_right
Article X
Exemption for Deteriorated Business Properties
chevron_right
§ 235-73
Definitions.
chevron_right
§ 235-74
Designation of deteriorated area.
chevron_right
§ 235-75
Exemption granted.
chevron_right
§ 235-76
Maximum exemption.
chevron_right
§ 235-77
Exemption schedule.
chevron_right
§ 235-78
Notice to taxpayers.
chevron_right
§ 235-79
Procedure for obtaining exemption.
chevron_right
§ 235-80
Termination of exemption.
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