[HISTORY: Adopted by the Borough Council
of the Borough of Pennsburg as indicated in article histories. Amendments
noted where applicable.]
Article I Realty Transfer Tax
§ 100-1 Title.
§ 100-2 Statutory authority.
§ 100-3 Definitions.
§ 100-4 Imposition of tax; interest.
§ 100-5 Exempt parties.
§ 100-6 Excluded transactions.
§ 100-7 Documents relating to associations or corporations.
§ 100-8 Acquired companies.
§ 100-9 Credits against tax.
§ 100-10 Extension of lease.
§ 100-11 Judicial sale.
§ 100-12 Recorder of Deeds; duties.
§ 100-13 Statement of value.
§ 100-14 Civil penalties.
§ 100-15 Lien.
§ 100-16 Collection.
§ 100-16.1 Enforcement.
Article II Earned Income Tax
§ 100-17 Definitions.
§ 100-18 Imposition of tax.
§ 100-19 Declaration and payment of tax.
§ 100-20 Collection at source.
§ 100-21 Income Tax Officer: powers and duties; bond; confidential information.
§ 100-22 Compensation of Income Tax Officer.
§ 100-23 Suit for collection.
§ 100-24 Interest and penalties.
§ 100-25 Violations and penalties.
§ 100-26 Payment of tax to other political subdivisions.
§ 100-27 Collection of delinquent taxes from employers.
§ 100-28 Collection of delinquent taxes from commonwealth.
§ 100-29 Additional remedies for collection.
Article III Per Capita Tax
§ 100-30 Tax levied.
§ 100-31 Payment to Tax Collector.
§ 100-32 Interest on delinquent taxes.
§ 100-33 Exemption granted; maximum income.
§ 100-34 Application for exemption.
§ 100-35 Rights of Tax Collector.
§ 100-36 (Reserved)
§ 100-37 (Reserved)
§ 100-38 (Reserved)
§ 100-39 (Reserved)
Article IV Local Services Tax
§ 100-40 Short title.
§ 100-41 Definitions.
§ 100-42 Levy of tax.
§ 100-43 Exemption and refunds.
§ 100-44 Duty of employers to collect.
§ 100-45 Returns.
§ 100-46 Dates for determining tax liability and payment.
§ 100-47 Self-employed individuals.
§ 100-48 Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 100-49 Nonresidents subject to tax.
§ 100-50 Administration of tax.
§ 100-51 Suits for collection.
§ 100-52 Violations and penalties.
§ 100-53 Interpretation.
§ 100-54 through § 100-56. (Reserved)
Article V Collection of Delinquent Real Estate Taxes