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Borough of Derry, PA
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Part II: General Legislation
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Chapter 370 Taxation
Chapter 370
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Derry as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Peddling and soliciting — See Ch.
316
.
Article I
Per Capita
§ 370-1
Levy of tax.
§ 370-2
Tax to continue in effect without reenactment.
§ 370-3
Manner and time of collection.
§ 370-4
Duplicate constitutes warrant for collection.
§ 370-5
Tax collector's expenses and compensation.
§ 370-6
Notice to taxpayers.
§ 370-7
Addition of names to duplicate.
§ 370-8
Distress and sale of goods and chattels of taxpayer.
§ 370-9
Husband liable for wife's tax.
§ 370-10
Collection of delinquent tax from employers.
§ 370-11
Accounts to be kept.
§ 370-12
Discounts and penalties.
§ 370-13
Powers and duties of Collector.
§ 370-14
Violations and penalties.
Article II
Earned Income and Net Profits
§ 370-15
Definitions.
§ 370-16
Imposition of tax.
§ 370-17
No exemption from tax.
§ 370-18
Individual tax returns and payments.
§ 370-19
Employer withholding, remittance, and tax returns.
§ 370-20
Tax Officer.
§ 370-21
Interest, penalties, costs and fines.
§ 370-22
Purpose; effect on prior ordinances.
§ 370-23
Construction.
§ 370-24
Effective date.
§ 370-25
through § 370-26. (Reserved)
Article III
Occupation
§ 370-27
Levy of tax.
§ 370-28
Tax to be in addition to other taxes.
§ 370-29
Husband liable for wife's tax.
§ 370-30
Computation of tax; collection by Officer.
§ 370-31
Manner of collecting tax.
§ 370-32
Interest added to unpaid tax.
§ 370-33
Notice to taxpayers.
§ 370-34
Violations and penalties.
Article IV
Deed Transfer
§ 370-35
Definitions.
§ 370-36
Rate of tax; when payable.
§ 370-37
Payment from proceeds of judicial sale.
§ 370-38
Documentary stamps; affixing; cancellation.
§ 370-39
Value to be stated in document or affidavit.
§ 370-40
Taxable document may not be basis of legal proceeding, offered in evidence, or recorded without stamp of Recorder of Deeds.
§ 370-41
Unlawful acts; violations and penalties.
§ 370-42
Interest.
§ 370-43
Suits for collection.
§ 370-44
Additional penalty.
§ 370-45
Liens.
Article V
Vending Machines
§ 370-46
License required for operation.
§ 370-47
Fees.
§ 370-48
Recovery of fee.
§ 370-49
Remittance to treasury.
§ 370-50
Violations and penalties.
Article VI
Certain Deteriorated Industrial, Commercial, and Other Business Property Tax Exemption
§ 370-51
Definitions.
§ 370-52
Exemption granted.
§ 370-53
Limits of exemption.
§ 370-54
Procedure.
§ 370-55
Act incorporated; severability.
§ 370-56
Notice.
§ 370-57
Request for exemption.
§ 370-58
Commencement of time period.
§ 370-59
Permit and application required.
§ 370-60
When effective; duration.
§ 370-61
Forfeit of exemption.
§ 370-62
Assessment factor consideration for other properties.
§ 370-63
Nonconforming uses.
Article VII
Construction of New Dwellings Real Estate Tax Exemption
§ 370-64
Definitions.
§ 370-65
Exemption granted.
§ 370-66
Start of exemption period.
§ 370-67
Permit and application required.
§ 370-68
When effective; duration.