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Borough of Summit Hill, PA
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2023-05-09
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Part II: General Legislation
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Chapter 438 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 8
Auditor, Independent
Ch 12
Authorities, Municipal
Ch 17
Civil Service Commission
Ch 22
Council of Governments
Ch 35
Fire Company
Ch 47
Library
Ch 49
Local Government Investment Trust
Ch 57
Officers and Employees
Ch 62
Pensions
Ch 68
Planning Commission
Ch 83
Recreation Commission
Ch 90
Salaries and Compensation
Part II: General Legislation
Ch 115
Alarm Devices
Ch 119
Alcoholic Beverages
Ch 127
Animals
Ch 145
Buildings, Numbering of
Ch 150
Burning, Open
Ch 172
Construction Codes, Uniform
Ch 179
Curfew
Ch 196
Emergency Services Cost Recovery
Ch 224
Fees
Ch 227
Fireworks
Ch 230
Floodplain Management
Ch 259
Insurance
Ch 285
Moving Permits
Ch 287
Municipal Claims and Liens
Ch 292
Noise
Ch 303
Outdoor Fuel-Burning Appliances
Ch 329
Parks and Recreation Areas
Ch 333
Peace and Good Order
Ch 338
Peddling and Soliciting
Ch 347
Property, Abandoned
Ch 350
Property Maintenance
Ch 361
Rental Property
Ch 379
Sewers
Ch 415
Solid Waste
Ch 423
Streets and Sidewalks
Ch 430
Subdivision and Land Development
Ch 438
Taxation
Ch 438 Art I
Occupational Privilege Tax
§ 438-1
Definitions.
§ 438-2
Levy and amount of tax.
§ 438-3
Duty of employers.
§ 438-4
Self-employed individuals within corporate limits of Borough.
§ 438-5
Individuals engaged in more than one occupation.
§ 438-6
Employers and self-employed individuals residing beyond Borough corporate limits.
§ 438-7
Powers and duties of Borough Tax Receiver.
§ 438-8
Suit on collections.
§ 438-9
Fines and penalties.
§ 438-10
Construal of provisions.
§ 438-11
Legislative authority.
§ 438-12
When effective.
Ch 438 Art II
Realty Transfer Tax
§ 438-13
Imposition of tax.
§ 438-14
Administration.
§ 438-15
Interest.
Ch 438 Art III
Per Capita Tax
§ 438-16
Statutory authority.
§ 438-17
Levy.
§ 438-18
Tax collector; powers and duties; legislative authority.
§ 438-19
Exemption.
Ch 438 Art IV
Local Taxpayers Bill of Rights
§ 438-20
Historic background.
§ 438-21
Definitions.
§ 438-22
Local taxpayer bill of rights.
Ch 438 Art V
Keystone Opportunity Expansion Zone Exemption
§ 438-23
Real property exempt if within Zone boundaries.
§ 438-24
Exemption period.
§ 438-25
Incorporation by reference.
§ 438-26
Effective date.
Ch 438 Art VI
Tax Certifications
§ 438-27
Legislative findings.
§ 438-28
Tax Collector appointment; duties; compensation.
Ch 438 Art VII
Earned Income Tax
§ 438-29
Definitions.
§ 438-30
Imposition of tax.
§ 438-31
Declaration and payment of tax.
§ 438-32
Withholding and remittance.
§ 438-33
Powers and duties of Tax Officer.
§ 438-34
Compensation of Income Tax Officer.
§ 438-35
Applicability.
§ 438-36
Severability.
§ 438-37
Effective date; repealer; conflict with other provisions.
Ch 438 Art VIII
Waiver of Additional Charges for Real Estate Taxes
§ 438-38
Definitions.
§ 438-39
Waiver.
§ 438-40
Requirements.
§ 438-41
Severability.
§ 438-42
Repealer.
§ 438-43
Effective date.
Ch 444
Trees
Ch 447
Vector Control
Ch 450
Vehicles and Traffic
Ch 456
Vehicles, Junked and Abandoned
Ch 464
Water
Ch 475
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 438
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Summit Hill as indicated in article histories. Amendments noted where applicable.]
Article I
Occupational Privilege Tax
chevron_right
§ 438-1
Definitions.
chevron_right
§ 438-2
Levy and amount of tax.
chevron_right
§ 438-3
Duty of employers.
chevron_right
§ 438-4
Self-employed individuals within corporate limits of Borough.
chevron_right
§ 438-5
Individuals engaged in more than one occupation.
chevron_right
§ 438-6
Employers and self-employed individuals residing beyond Borough corporate limits.
chevron_right
§ 438-7
Powers and duties of Borough Tax Receiver.
chevron_right
§ 438-8
Suit on collections.
chevron_right
§ 438-9
Fines and penalties.
chevron_right
§ 438-10
Construal of provisions.
chevron_right
§ 438-11
Legislative authority.
chevron_right
§ 438-12
When effective.
chevron_right
Article II
Realty Transfer Tax
chevron_right
§ 438-13
Imposition of tax.
chevron_right
§ 438-14
Administration.
chevron_right
§ 438-15
Interest.
chevron_right
Article III
Per Capita Tax
chevron_right
§ 438-16
Statutory authority.
chevron_right
§ 438-17
Levy.
chevron_right
§ 438-18
Tax collector; powers and duties; legislative authority.
chevron_right
§ 438-19
Exemption.
chevron_right
Article IV
Local Taxpayers Bill of Rights
chevron_right
§ 438-20
Historic background.
chevron_right
§ 438-21
Definitions.
chevron_right
§ 438-22
Local taxpayer bill of rights.
chevron_right
Article V
Keystone Opportunity Expansion Zone Exemption
chevron_right
§ 438-23
Real property exempt if within Zone boundaries.
chevron_right
§ 438-24
Exemption period.
chevron_right
§ 438-25
Incorporation by reference.
chevron_right
§ 438-26
Effective date.
chevron_right
Article VI
Tax Certifications
chevron_right
§ 438-27
Legislative findings.
chevron_right
§ 438-28
Tax Collector appointment; duties; compensation.
chevron_right
Article VII
Earned Income Tax
chevron_right
§ 438-29
Definitions.
chevron_right
§ 438-30
Imposition of tax.
chevron_right
§ 438-31
Declaration and payment of tax.
chevron_right
§ 438-32
Withholding and remittance.
chevron_right
§ 438-33
Powers and duties of Tax Officer.
chevron_right
§ 438-34
Compensation of Income Tax Officer.
chevron_right
§ 438-35
Applicability.
chevron_right
§ 438-36
Severability.
chevron_right
§ 438-37
Effective date; repealer; conflict with other provisions.
chevron_right
Article VIII
Waiver of Additional Charges for Real Estate Taxes
chevron_right
§ 438-38
Definitions.
chevron_right
§ 438-39
Waiver.
chevron_right
§ 438-40
Requirements.
chevron_right
§ 438-41
Severability.
chevron_right
§ 438-42
Repealer.
chevron_right
§ 438-43
Effective date.
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