Borough of Pennsburg, PA
Montgomery County
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Table of Contents
Table of Contents
[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

§ 100-57 Appointment of alternative collector; filing of liens.

§ 100-58 Interest.

§ 100-59 Charges, expenses and fees.

§ 100-60 Authorization for additional action.

§ 100-61 Indemnification.

§ 100-62 Severability; right to amend provisions.