home
Home
code
Code
Code
Index
law
Laws (4)
New Laws (4)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Borough of New Freedom, PA
chevron_right
2023-06-12
info
chevron_right
Part II: General Legislation
chevron_right
Chapter 199 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Auditor
Ch 8
Authorities, Municipal
Ch 19
Fire Department
Ch 30
Manager/Administrator
Ch 35
Pensions
Ch 38
Planning Commission
Ch 42
Police
Ch 48
Recreation Commission
Ch 50
Risk Management
Ch 54
Salaries and Compensation
Part II: General Legislation
Ch 71
Amusements, Outdoor
Ch 74
Animals
Ch 79
Bicycles
Ch 83
Brush, Grass and Weeds
Ch 87
Buildings, Dangerous
Ch 91
Buildings, Numbering of
Ch 95
Burning, Open
Ch 103
Construction Codes
Ch 106
Curfew
Ch 110
Fire Prevention
Ch 112
Fireworks
Ch 117
Floodplain Management
Ch 130
Insurance
Ch 144
Nuisances
Ch 149
Parks and Recreation Areas
Ch 156
Peddling and Soliciting
Ch 158
Property Maintenance
Ch 160
Quality of Life
Ch 165
Rental Property
Ch 172
Sewers and Sewage Disposal
Ch 176
Skateboards
Ch 183
Solid Waste and Recycling
Ch 188
Stormwater Management
Ch 191
Streets and Sidewalks
Ch 194
Subdivision and Land Development
Ch 199
Taxation
Ch 199 Art I
Earned Income and Net Profits Tax
§ 199-1
Short title.
§ 199-2
Intent and applicable rules.
§ 199-3
Definitions.
§ 199-4
Imposition of tax; rate.
§ 199-5
Declaration and payment of tax.
§ 199-6
Registration.
§ 199-7
Filing and payment of tax by employer; withholding.
§ 199-8
Powers and duties of Tax Officer.
§ 199-9
Suit for collection of tax.
§ 199-10
Interest and penalties.
§ 199-11
Violations and penalties.
§ 199-12
Applicability.
§ 199-13
through § 199-14. (Reserved)
Ch 199 Art II
Per Capita Tax
§ 199-15
Imposition of tax.
§ 199-16
Collection.
§ 199-17
Tax Collector's bond.
§ 199-18
Duplicate and warrant.
§ 199-19
Tax Collector's expenses and compensation.
§ 199-20
Notice to taxpayers of amount of tax due.
§ 199-21
Powers and duties of Tax Collector.
§ 199-22
Rebates and penalties.
§ 199-23
Fees and costs associated with collection of delinquent taxes.
Ch 199 Art III
Realty Transfer Tax
§ 199-24
Title.
§ 199-25
Legislative authority.
§ 199-26
Definitions; word usage.
§ 199-27
Imposition of tax; payment.
§ 199-28
Evidence of payment.
§ 199-29
Exempt parties.
§ 199-30
Excluded transactions.
§ 199-31
Documents relating to associations or corporations.
§ 199-32
Acquired companies.
§ 199-33
Credits against tax.
§ 199-34
Statement of value.
§ 199-35
Unlawful acts; violations and penalties.
§ 199-36
Civil penalties.
§ 199-37
Unpaid tax to become lien.
§ 199-38
Proceeds of judicial sales.
§ 199-39
Enforcement.
§ 199-40
Collection.
§ 199-41
Promulgation of additional rules and regulations.
§ 199-42
Construal of provisions.
Ch 199 Art IV
Occupational Tax
§ 199-43
Imposition of tax.
§ 199-44
Collection.
§ 199-45
Tax Collector's bond.
§ 199-46
Duplicate and warrant.
§ 199-47
Tax Collector's expenses and compensation.
§ 199-48
Notice to taxpayers of amount of tax due.
§ 199-49
Powers and duties of Tax Collector.
§ 199-50
Rebates and penalties.
§ 199-51
Fees and costs associated with collection of delinquent taxes.
Ch 199 Art V
Local Taxpayers Bill of Rights
§ 199-52
Statutory authority.
§ 199-53
Applicability.
§ 199-54
Adoption of Bill of Rights.
§ 199-55
Notification of taxpayer.
§ 199-56
Procedures to implement; copies available to public.
§ 199-57
Procedure upon taxpayer petition.
Ch 199 Art VI
Real Estate Tax
§ 199-58
Imposition of tax.
§ 199-59
Discount.
§ 199-60
Violations and penalties.
Ch 199 Art VII
Amusement Tax
§ 199-61
Short title.
§ 199-62
Legislative authority.
§ 199-63
Definitions.
§ 199-64
Imposition of tax; exemptions.
§ 199-65
Permit required.
§ 199-66
Applications for permit.
§ 199-67
Permits.
§ 199-68
Collection by producers.
§ 199-69
Maintenance of records; payment of tax due; report to be submitted by permit holders.
§ 199-70
Duties of Secretary.
§ 199-71
Taxes recoverable as debts.
§ 199-72
Taxes payable into treasury.
§ 199-73
Violations and penalties.
Ch 199 Art VIII
Volunteer Service Credit Program
§ 199-74
Definitions.
§ 199-75
Volunteer Service Credit Program.
§ 199-76
Earned income tax credit.
§ 199-77
Real property tax credit.
§ 199-78
Appeals.
§ 199-79
Maximum combined earned income tax credit and real estate tax credit.
Ch 199 Art IX
Fire Protection Tax
§ 199-80
Imposition of tax.
§ 199-81
Discount.
§ 199-82
Violations and penalties.
Ch 207
Vehicles and Traffic
Ch 212
Water
Ch 216
Weapons
Ch 221
Yard Sales
Ch 225
Zoning
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
Chapter 199
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of New Freedom as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income and Net Profits Tax
chevron_right
§ 199-1
Short title.
chevron_right
§ 199-2
Intent and applicable rules.
chevron_right
§ 199-3
Definitions.
chevron_right
§ 199-4
Imposition of tax; rate.
chevron_right
§ 199-5
Declaration and payment of tax.
chevron_right
§ 199-6
Registration.
chevron_right
§ 199-7
Filing and payment of tax by employer; withholding.
chevron_right
§ 199-8
Powers and duties of Tax Officer.
chevron_right
§ 199-9
Suit for collection of tax.
chevron_right
§ 199-10
Interest and penalties.
chevron_right
§ 199-11
Violations and penalties.
chevron_right
§ 199-12
Applicability.
chevron_right
§ 199-13
through § 199-14. (Reserved)
chevron_right
Article II
Per Capita Tax
chevron_right
§ 199-15
Imposition of tax.
chevron_right
§ 199-16
Collection.
chevron_right
§ 199-17
Tax Collector's bond.
chevron_right
§ 199-18
Duplicate and warrant.
chevron_right
§ 199-19
Tax Collector's expenses and compensation.
chevron_right
§ 199-20
Notice to taxpayers of amount of tax due.
chevron_right
§ 199-21
Powers and duties of Tax Collector.
chevron_right
§ 199-22
Rebates and penalties.
chevron_right
§ 199-23
Fees and costs associated with collection of delinquent taxes.
chevron_right
Article III
Realty Transfer Tax
chevron_right
§ 199-24
Title.
chevron_right
§ 199-25
Legislative authority.
chevron_right
§ 199-26
Definitions; word usage.
chevron_right
§ 199-27
Imposition of tax; payment.
chevron_right
§ 199-28
Evidence of payment.
chevron_right
§ 199-29
Exempt parties.
chevron_right
§ 199-30
Excluded transactions.
chevron_right
§ 199-31
Documents relating to associations or corporations.
chevron_right
§ 199-32
Acquired companies.
chevron_right
§ 199-33
Credits against tax.
chevron_right
§ 199-34
Statement of value.
chevron_right
§ 199-35
Unlawful acts; violations and penalties.
chevron_right
§ 199-36
Civil penalties.
chevron_right
§ 199-37
Unpaid tax to become lien.
chevron_right
§ 199-38
Proceeds of judicial sales.
chevron_right
§ 199-39
Enforcement.
chevron_right
§ 199-40
Collection.
chevron_right
§ 199-41
Promulgation of additional rules and regulations.
chevron_right
§ 199-42
Construal of provisions.
chevron_right
Article IV
Occupational Tax
chevron_right
§ 199-43
Imposition of tax.
chevron_right
§ 199-44
Collection.
chevron_right
§ 199-45
Tax Collector's bond.
chevron_right
§ 199-46
Duplicate and warrant.
chevron_right
§ 199-47
Tax Collector's expenses and compensation.
chevron_right
§ 199-48
Notice to taxpayers of amount of tax due.
chevron_right
§ 199-49
Powers and duties of Tax Collector.
chevron_right
§ 199-50
Rebates and penalties.
chevron_right
§ 199-51
Fees and costs associated with collection of delinquent taxes.
chevron_right
Article V
Local Taxpayers Bill of Rights
chevron_right
§ 199-52
Statutory authority.
chevron_right
§ 199-53
Applicability.
chevron_right
§ 199-54
Adoption of Bill of Rights.
chevron_right
§ 199-55
Notification of taxpayer.
chevron_right
§ 199-56
Procedures to implement; copies available to public.
chevron_right
§ 199-57
Procedure upon taxpayer petition.
chevron_right
Article VI
Real Estate Tax
chevron_right
§ 199-58
Imposition of tax.
chevron_right
§ 199-59
Discount.
chevron_right
§ 199-60
Violations and penalties.
chevron_right
Article VII
Amusement Tax
chevron_right
§ 199-61
Short title.
chevron_right
§ 199-62
Legislative authority.
chevron_right
§ 199-63
Definitions.
chevron_right
§ 199-64
Imposition of tax; exemptions.
chevron_right
§ 199-65
Permit required.
chevron_right
§ 199-66
Applications for permit.
chevron_right
§ 199-67
Permits.
chevron_right
§ 199-68
Collection by producers.
chevron_right
§ 199-69
Maintenance of records; payment of tax due; report to be submitted by permit holders.
chevron_right
§ 199-70
Duties of Secretary.
chevron_right
§ 199-71
Taxes recoverable as debts.
chevron_right
§ 199-72
Taxes payable into treasury.
chevron_right
§ 199-73
Violations and penalties.
chevron_right
Article VIII
Volunteer Service Credit Program
chevron_right
§ 199-74
Definitions.
chevron_right
§ 199-75
Volunteer Service Credit Program.
chevron_right
§ 199-76
Earned income tax credit.
chevron_right
§ 199-77
Real property tax credit.
chevron_right
§ 199-78
Appeals.
chevron_right
§ 199-79
Maximum combined earned income tax credit and real estate tax credit.
chevron_right
Article IX
Fire Protection Tax
chevron_right
§ 199-80
Imposition of tax.
chevron_right
§ 199-81
Discount.
chevron_right
§ 199-82
Violations and penalties.
chevron_right