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Borough of Red Lion, PA
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2023-03-27 *
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Municipal Code
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Chapter 24 Taxation; Special
Foreword
Ch FWD
Foreword
Adopting Ordinance
Ch AO
Adopting Ordinance
Municipal Code
Ch 1
Administration and Government
Ch 2
(Reserved)
Ch 3
(Reserved)
Ch 4
Buildings
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Fire Prevention and Fire Protection
Ch 8
(Reserved)
Ch 9
(Reserved)
Ch 10
Health and Safety
Ch 11
Housing
Ch 12
(Reserved)
Ch 13
Licenses, Permits and General Business Regulations
Ch 14
(Reserved)
Ch 15
Motor Vehicles and Traffic
Ch 16
Parks and Recreation
Ch 17
(Reserved)
Ch 18
Sewers and Sewage Disposal
Ch 19
Signs and Billboards
Ch 20
Solid Waste
Ch 21
Streets and Sidewalks
Ch 22
Subdivision and Land Development
Ch 23
Stormwater Management
Ch 24
Taxation; Special
Ch 24 Pt 1
PER CAPITA TAX
§ 24-101
Imposition of Tax; Rate.
§ 24-102
Collection of Tax.
§ 24-103
Liability for Payment; Notice.
§ 24-104
Warrant for Collection.
§ 24-105
Compensation of Tax Collector.
§ 24-106
Notice to Taxpayers.
§ 24-107
Collection by Distress.
§ 24-108
Wage Attachment.
§ 24-109
Discounts; Penalties.
§ 24-110
Powers and Duties of Collector.
§ 24-111
Effective Date; Re-Enactment; Duration.
§ 24-112
Violations and Penalties.
Ch 24 Pt 2
EARNED INCOME AND NET PROFITS TAX
§ 24-201
Short Title.
§ 24-202
Intent and Applicable Rules.
§ 24-203
Definitions.
§ 24-204
Imposition of Tax.
§ 24-205
Declaration and Payment of Tax.
§ 24-206
Registration.
§ 24-207
Filing and Payment of Tax by Employer; Withholding.
§ 24-208
Powers and Duties of Tax Officer.
§ 24-209
Suit for Collection of Tax.
§ 24-210
Interest and Penalties.
§ 24-211
Violations and Penalties.
§ 24-212
Applicability.
§ 24-213
Severability.
§ 24-214
Purpose/Amendment and Restatement/Repeal.
§ 24-215
Effective Date; Initial Current Year.
Ch 24 Pt 3
RESIDENCY PRIVILEGE TAX
§ 24-301
Imposition of Tax; Rate.
§ 24-302
Manner of Collection.
§ 24-303
Bond of Collector.
§ 24-304
Warrant for Collection.
§ 24-305
Compensation of Collector.
§ 24-306
Notice to Taxpayers.
§ 24-307
Collection by Distress.
§ 24-308
Wage Attachment.
§ 24-309
Discounts; Penalties.
§ 24-310
Powers and Duties of Collector.
§ 24-311
Effective Date; Duration of Tax.
§ 24-312
Violations and Penalties.
Ch 24 Pt 4
LOCAL SERVICES TAX
§ 24-401
Short Title.
§ 24-402
Definitions.
§ 24-403
Levy; Exemption.
§ 24-404
Individuals Engaged in More Than One Occupation.
§ 24-405
Self-Employed Individuals.
§ 24-406
Residency Beyond Borough Limits.
§ 24-407
Overpayments; Refunds.
§ 24-408
Exemptions.
§ 24-409
Duties of Employers; Withholding of Tax.
§ 24-410
Collector.
§ 24-411
Amendments by Resolution.
§ 24-412
Remission of Tax; Liability.
§ 24-413
Permitted Uses of Tax.
§ 24-414
Penalties; Enforcement; Collection Actions.
§ 24-415
Administration of Tax.
Ch 24 Pt 5
REALTY TRANSFER TAX
§ 24-501
Title.
§ 24-502
Authority.
§ 24-503
Definitions.
§ 24-504
Imposition of Tax; Interest.
§ 24-505
Exempt Parties.
§ 24-506
Excluded Transactions.
§ 24-507
Documents of Transfer or Devise.
§ 24-508
Acquired Company.
§ 24-509
Credits Against Tax.
§ 24-510
Extension of Lease.
§ 24-511
Proceeds of Judicial Sale.
§ 24-512
Duties of Recorder of Deeds.
§ 24-513
Statement of Value.
§ 24-514
Penalty.
§ 24-515
Lien.
§ 24-516
Enforcement.
§ 24-517
Regulations.
§ 24-518
Violations and Penalties.
Ch 24 Pt 6
REAL ESTATE TAX CERTIFICATION AND TAX DUPLICATES
§ 24-601
Purpose.
§ 24-602
Authority of Tax Collector.
§ 24-603
Fees.
Ch 24 Pt 7
EXEMPTION FOR CERTAIN DETERIORATED PROPERTY
§ 24-701
Definitions.
§ 24-702
Exemption Area.
§ 24-703
Exemption Amount.
§ 24-704
Exemption Schedule.
§ 24-705
Notice to Taxpayers.
§ 24-706
Procedure for Obtaining Exemption.
§ 24-707
Termination.
Ch 24 Pt 8
LOCAL TAXPAYERS BILL OF RIGHTS
§ 24-801
Adoption of Rules and Regulations.
§ 24-802
Adoption of Disclosure Statement.
§ 24-803
Adoption of Form of Petition or Appeal and Refund.
§ 24-804
Hearing of Administrative Appeals.
§ 24-805
Adoption of Administrative Appeal Procedures.
Ch 24 Pt 9
KEYSTONE OPPORTUNITY EXPANSION ZONE EXEMPTION
§ 24-901
Establishment of Zone.
§ 24-902
Amount of Exemption.
§ 24-903
Exemptions From Other Taxes.
§ 24-904
Incorporation of Other Provisions by Reference.
Ch 25
Trees
Ch 26
Water
Ch 27
Zoning
Appendix
Ch A
Annexation of Territory
Ch B
Bond Issues and Loans
Ch C
Franchises and Services
Ch D
Governmental and Intergovernmental Affairs
Ch E
Plan Approval
Ch F
Public Property
Ch G
Sewers
Ch H
Streets and Sidewalks
Ch I
Water
Ch J
Zoning; Prior Ordinances
Table to Disposition of All Ordinances
Ch KO
Table to Disposition of All Ordinances
Table to Disposition of Significant Resolutions
Ch KR
Table to Disposition of Significant Resolutions
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Chapter 24
Taxation; Special
Part 1
PER CAPITA TAX
chevron_right
§ 24-101
Imposition of Tax; Rate.
chevron_right
§ 24-102
Collection of Tax.
chevron_right
§ 24-103
Liability for Payment; Notice.
chevron_right
§ 24-104
Warrant for Collection.
chevron_right
§ 24-105
Compensation of Tax Collector.
chevron_right
§ 24-106
Notice to Taxpayers.
chevron_right
§ 24-107
Collection by Distress.
chevron_right
§ 24-108
Wage Attachment.
chevron_right
§ 24-109
Discounts; Penalties.
chevron_right
§ 24-110
Powers and Duties of Collector.
chevron_right
§ 24-111
Effective Date; Re-Enactment; Duration.
chevron_right
§ 24-112
Violations and Penalties.
chevron_right
Part 2
EARNED INCOME AND NET PROFITS TAX
chevron_right
§ 24-201
Short Title.
chevron_right
§ 24-202
Intent and Applicable Rules.
chevron_right
§ 24-203
Definitions.
chevron_right
§ 24-204
Imposition of Tax.
chevron_right
§ 24-205
Declaration and Payment of Tax.
chevron_right
§ 24-206
Registration.
chevron_right
§ 24-207
Filing and Payment of Tax by Employer; Withholding.
chevron_right
§ 24-208
Powers and Duties of Tax Officer.
chevron_right
§ 24-209
Suit for Collection of Tax.
chevron_right
§ 24-210
Interest and Penalties.
chevron_right
§ 24-211
Violations and Penalties.
chevron_right
§ 24-212
Applicability.
chevron_right
§ 24-213
Severability.
chevron_right
§ 24-214
Purpose/Amendment and Restatement/Repeal.
chevron_right
§ 24-215
Effective Date; Initial Current Year.
chevron_right
Part 3
RESIDENCY PRIVILEGE TAX
chevron_right
§ 24-301
Imposition of Tax; Rate.
chevron_right
§ 24-302
Manner of Collection.
chevron_right
§ 24-303
Bond of Collector.
chevron_right
§ 24-304
Warrant for Collection.
chevron_right
§ 24-305
Compensation of Collector.
chevron_right
§ 24-306
Notice to Taxpayers.
chevron_right
§ 24-307
Collection by Distress.
chevron_right
§ 24-308
Wage Attachment.
chevron_right
§ 24-309
Discounts; Penalties.
chevron_right
§ 24-310
Powers and Duties of Collector.
chevron_right
§ 24-311
Effective Date; Duration of Tax.
chevron_right
§ 24-312
Violations and Penalties.
chevron_right
Part 4
LOCAL SERVICES TAX
chevron_right
§ 24-401
Short Title.
chevron_right
§ 24-402
Definitions.
chevron_right
§ 24-403
Levy; Exemption.
chevron_right
§ 24-404
Individuals Engaged in More Than One Occupation.
chevron_right
§ 24-405
Self-Employed Individuals.
chevron_right
§ 24-406
Residency Beyond Borough Limits.
chevron_right
§ 24-407
Overpayments; Refunds.
chevron_right
§ 24-408
Exemptions.
chevron_right
§ 24-409
Duties of Employers; Withholding of Tax.
chevron_right
§ 24-410
Collector.
chevron_right
§ 24-411
Amendments by Resolution.
chevron_right
§ 24-412
Remission of Tax; Liability.
chevron_right
§ 24-413
Permitted Uses of Tax.
chevron_right
§ 24-414
Penalties; Enforcement; Collection Actions.
chevron_right
§ 24-415
Administration of Tax.
chevron_right
Part 5
REALTY TRANSFER TAX
chevron_right
§ 24-501
Title.
chevron_right
§ 24-502
Authority.
chevron_right
§ 24-503
Definitions.
chevron_right
§ 24-504
Imposition of Tax; Interest.
chevron_right
§ 24-505
Exempt Parties.
chevron_right
§ 24-506
Excluded Transactions.
chevron_right
§ 24-507
Documents of Transfer or Devise.
chevron_right
§ 24-508
Acquired Company.
chevron_right
§ 24-509
Credits Against Tax.
chevron_right
§ 24-510
Extension of Lease.
chevron_right
§ 24-511
Proceeds of Judicial Sale.
chevron_right
§ 24-512
Duties of Recorder of Deeds.
chevron_right
§ 24-513
Statement of Value.
chevron_right
§ 24-514
Penalty.
chevron_right
§ 24-515
Lien.
chevron_right
§ 24-516
Enforcement.
chevron_right
§ 24-517
Regulations.
chevron_right
§ 24-518
Violations and Penalties.
chevron_right
Part 6
REAL ESTATE TAX CERTIFICATION AND TAX DUPLICATES
chevron_right
§ 24-601
Purpose.
chevron_right
§ 24-602
Authority of Tax Collector.
chevron_right
§ 24-603
Fees.
chevron_right
Part 7
EXEMPTION FOR CERTAIN DETERIORATED PROPERTY
chevron_right
§ 24-701
Definitions.
chevron_right
§ 24-702
Exemption Area.
chevron_right
§ 24-703
Exemption Amount.
chevron_right
§ 24-704
Exemption Schedule.
chevron_right
§ 24-705
Notice to Taxpayers.
chevron_right
§ 24-706
Procedure for Obtaining Exemption.
chevron_right
§ 24-707
Termination.
chevron_right
Part 8
LOCAL TAXPAYERS BILL OF RIGHTS
chevron_right
§ 24-801
Adoption of Rules and Regulations.
chevron_right
§ 24-802
Adoption of Disclosure Statement.
chevron_right
§ 24-803
Adoption of Form of Petition or Appeal and Refund.
chevron_right
§ 24-804
Hearing of Administrative Appeals.
chevron_right
§ 24-805
Adoption of Administrative Appeal Procedures.
chevron_right
Part 9
KEYSTONE OPPORTUNITY EXPANSION ZONE EXEMPTION
chevron_right
§ 24-901
Establishment of Zone.
chevron_right
§ 24-902
Amount of Exemption.
chevron_right
§ 24-903
Exemptions From Other Taxes.
chevron_right
§ 24-904
Incorporation of Other Provisions by Reference.
chevron_right