Borough of Edgeworth, PA Taxation

Borough of Edgeworth, PA

Allegheny County

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Table of Contents

Table of Contents

Part I: Administrative Legislation
Ch 1 General Provisions
Ch 3 Attorney Fees
Ch 4 Auditor, Appointed
Ch 5 Emergency Reserve Account
Ch 7 (Reserved)
Ch 11 Local Government Investment Trust
Ch 15 Manager
Ch 19 Municipal Authorities
Ch 23 Pension Plans
Ch 25 Salaries and Compensation
Ch 27 Social Security
Ch 28 Tax Collector
Ch 29 Fire Protection Agreement
Part II: General Legislation
Ch 33 Alarms
Ch 39 Building Construction
Ch 45 Cable System Franchise
Ch 49 Canvassing and Soliciting
Ch 51 Construction Codes, Uniform
Ch 53 Curfew
Ch 63 (Reserved)
Ch 65 Fire Prevention
Ch 67 Floodplain Management
Ch 69 Garbage, Rubbish and Refuse
Ch 73 Hazardous Substances
Ch 81 Lien Satisfaction
Ch 86 Parades and Public Exhibitions
Ch 87 Parks
Ch 91 Peace and Good Order
Ch 93 Picketing
Ch 95 Plants, Shrubs and Trees
Ch 103 Sewers
Ch 107 Stormwater Management
Ch 109 Streets and Sidewalks
Ch 113 Subdivision and Land Development
Ch 117 Taxation
Ch 117 Art I Earned Income Tax
§ 117-1 Definitions and word usage.
§ 117-2 Imposition of tax.
§ 117-3 Declaration of estimated net profits; quarterly installments.
§ 117-4 Final return; payment of balance or refund or credit.
§ 117-5 Payment and deduction of tax by employer.
§ 117-6 Collection officer; enforcement; confidentiality.
§ 117-7 Compensation of officer.
§ 117-8 Recovery of taxes due and unpaid; interest and penalties.
§ 117-9 Violations and penalties.
§ 117-10 Applicability of other provisions.
Ch 117 Art II Realty Transfer Tax
§ 117-11 Title.
§ 117-12 Statutory authority.
§ 117-13 Definitions.
§ 117-14 Imposition and payment of tax; interest on unpaid tax.
§ 117-15 Exempt parties.
§ 117-16 Excluded transactions.
§ 117-17 Transfer of title between associations and corporations and members, partners, stockholders and shareholders thereof.
§ 117-18 Acquired companies.
§ 117-19 Credits against tax.
§ 117-20 Extension of lease.
§ 117-21 Proceeds of judicial sale.
§ 117-22 Duties of Recorder of Deeds.
§ 117-23 Statement of value.
§ 117-24 Civil penalties.
§ 117-25 Lien.
§ 117-26 Recovery of debt.
§ 117-27 Enforcement; promulgation of regulations.
§ 117-28 Notification of transfers.
Ch 117 Art III Business Privilege Tax
§ 117-29 Statutory authority.
§ 117-30 Definitions and word usage.
§ 117-31 Imposition of tax.
§ 117-32 Computation of gross receipts.
§ 117-33 Returns; license.
§ 117-34 Payment of tax; penalty and interest for late payment.
§ 117-35 Collection of taxes; records; appeal.
§ 117-36 Confidentiality.
§ 117-37 Suit for collection.
§ 117-38 Violations and penalties.
Ch 117 Art IV Collection Fees for Delinquent Tax Accounts
§ 117-39 Schedule of fees.
§ 117-40 Collection procedures.
§ 117-41 Related action.
§ 117-42 Repeal.
Ch 117 Art V Interim Tax Assessments
§ 117-43 Reassessment of improved property.
Ch 117 Art VI Local Services Tax
§ 117-44 Short title.
§ 117-45 Definitions.
§ 117-46 Levy and amount of tax.
§ 117-47 Exemption; refunds.
§ 117-48 Duty of employers to collect.
§ 117-49 Returns.
§ 117-50 Dates for determining tax liability and payment.
§ 117-51 Self-employed individuals.
§ 117-52 Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 117-53 Nonresidents subject to tax.
§ 117-54 Duty of Collector; administration; enforcement.
§ 117-55 Collection of unpaid taxes; interest and penalty.
§ 117-56 Violations and penalties.
§ 117-57 Interpretation.
§ 117-58 Effective date.
Ch 119 Logging and Tree Cutting
Ch 121 Vehicle Operation and Storage
Ch 123 Vehicles and Traffic
Ch 125 Warrantless Arrests
Ch 127 Weeds
Ch 130 Zoning
Disposition List
Ch DL Disposition List

Chapter 117: Taxation

[HISTORY: Adopted by the Borough Council of the Borough of Edgeworth as indicated in article histories. Amendments noted where applicable.]

GENERAL REFERENCES

Tax Collector — See Ch. 28.

Lien satisfaction — See Ch. 81.

Chapter 117 : Taxation

Article I Earned Income Tax

§ 117-1 Definitions and word usage.

§ 117-2 Imposition of tax.

§ 117-3 Declaration of estimated net profits; quarterly installments.

§ 117-4 Final return; payment of balance or refund or credit.

§ 117-5 Payment and deduction of tax by employer.

§ 117-6 Collection officer; enforcement; confidentiality.

§ 117-7 Compensation of officer.

§ 117-8 Recovery of taxes due and unpaid; interest and penalties.

§ 117-9 Violations and penalties.

§ 117-10 Applicability of other provisions.

Article II Realty Transfer Tax

§ 117-11 Title.

§ 117-12 Statutory authority.

§ 117-13 Definitions.

§ 117-14 Imposition and payment of tax; interest on unpaid tax.

§ 117-15 Exempt parties.

§ 117-16 Excluded transactions.

§ 117-17 Transfer of title between associations and corporations and members, partners, stockholders and shareholders thereof.

§ 117-18 Acquired companies.

§ 117-19 Credits against tax.

§ 117-20 Extension of lease.

§ 117-21 Proceeds of judicial sale.

§ 117-22 Duties of Recorder of Deeds.

§ 117-23 Statement of value.

§ 117-24 Civil penalties.

§ 117-25 Lien.

§ 117-26 Recovery of debt.

§ 117-27 Enforcement; promulgation of regulations.

§ 117-28 Notification of transfers.

Article III Business Privilege Tax

§ 117-29 Statutory authority.

§ 117-30 Definitions and word usage.

§ 117-31 Imposition of tax.

§ 117-32 Computation of gross receipts.

§ 117-33 Returns; license.

§ 117-34 Payment of tax; penalty and interest for late payment.

§ 117-35 Collection of taxes; records; appeal.

§ 117-36 Confidentiality.

§ 117-37 Suit for collection.

§ 117-38 Violations and penalties.

Article IV Collection Fees for Delinquent Tax Accounts

§ 117-39 Schedule of fees.

§ 117-40 Collection procedures.

§ 117-41 Related action.

§ 117-42 Repeal.

Article V Interim Tax Assessments

§ 117-43 Reassessment of improved property.

Article VI Local Services Tax

§ 117-44 Short title.

§ 117-45 Definitions.

§ 117-46 Levy and amount of tax.

§ 117-47 Exemption; refunds.

§ 117-48 Duty of employers to collect.

§ 117-49 Returns.

§ 117-50 Dates for determining tax liability and payment.

§ 117-51 Self-employed individuals.

§ 117-52 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 117-53 Nonresidents subject to tax.

§ 117-54 Duty of Collector; administration; enforcement.

§ 117-55 Collection of unpaid taxes; interest and penalty.

§ 117-56 Violations and penalties.

§ 117-57 Interpretation.

§ 117-58 Effective date.