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Borough of Birdsboro, PA
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Part II: General Legislation
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Chapter 349 Taxation
Chapter 349
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Birdsboro as indicated in article histories. Amendments noted where applicable.]
Article I
Local Services Tax
§ 349-1
Definitions.
§ 349-2
Levy of tax.
§ 349-3
Exemption and refunds.
§ 349-4
Duty of employers to collect.
§ 349-5
Returns.
§ 349-6
Dates for determining tax liability and payment.
§ 349-7
Self-employed individuals.
§ 349-8
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 349-9
Nonresidents subject to tax.
§ 349-10
Administration of tax.
§ 349-11
Suits for collection.
§ 349-12
Violations and penalties.
§ 349-13
Interpretation.
§ 349-14
Repealer.
§ 349-15
Effective date.
§ 349-16
Reenactment.
Article II
Earned Income Tax
§ 349-17
Definitions.
§ 349-18
Imposition of tax.
§ 349-19
Declaration and payment of tax.
§ 349-20
Collection at source.
§ 349-21
Powers and duties of Income Tax Officer.
§ 349-22
Compensation of Income Tax Officer.
§ 349-23
Suit for collection of tax.
§ 349-24
Interest and penalties.
§ 349-25
Violations and penalties.
§ 349-26
Payment of tax to other political subdivisions or states as a credit or deduction; withholding tax.
§ 349-27
Collection of delinquent taxes from employer.
§ 349-28
Collection of delinquent taxes from Commonwealth of Pennsylvania.
§ 349-29
Collection of taxes by suit.
Article III
Per Capita Tax
§ 349-30
Establishment of per capita tax.
§ 349-31
Listing of residents.
§ 349-32
Collection of tax.
§ 349-33
Compensation of Tax Collector.
§ 349-34
Discount and penalty.
§ 349-35
Powers and duties of Tax Collector.
Article IV
Realty Transfer Tax
§ 349-36
Definitions.
§ 349-37
Imposition of tax.
§ 349-38
Exempt parties.
§ 349-39
Excluded transactions.
§ 349-40
Documents relating to associations or corporations.
§ 349-41
Acquired company.
§ 349-42
Credits against tax.
Article V
Local Taxpayers Bill of Rights
§ 349-43
Taxpayer notice.
§ 349-44
Disclosure to taxpayer.
§ 349-45
Response to information requests.
§ 349-46
Providing tax returns.
§ 349-47
Refunds.
§ 349-48
Interest on overpaid taxes.
§ 349-49
Underpayment notice.
§ 349-50
Written advisory opinions.
§ 349-51
Abatement of interest and penalty.
§ 349-52
Installment agreement to pay tax liability.
§ 349-53
Tax information confidentiality.
§ 349-54
Administrative review of tax matters.
Article VI
Local Economic Revitalization Tax Assistance Program
§ 349-55
Definitions.
§ 349-56
Eligible areas.
§ 349-57
Exemption.
§ 349-58
Exemption schedule.
§ 349-59
Procedure for obtaining exemption.
§ 349-60
Revocation of LERTA exemption.