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Borough of Trappe, PA
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2023-09-05
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Part II: General Legislation
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Chapter 300 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 6
Administration of Government
Ch 10
Auditor
Ch 11
Authorities, Municipal
Ch 16
Council of Governments
Ch 20
Emergency Management
Ch 25
Finance Administration
Ch 28
Fire Company
Ch 31
Fire Marshal
Ch 35
Firemen's Relief Association
Ch 36
Emergency Cost Reimbursement
Ch 43
Manager
Ch 53
Open Space and Environmental Resource Protection
Ch 58
Park and Recreation Board
Ch 63
Pensions
Ch 68
Planning Commission
Ch 73
Police
Ch 80
Records, Public
Ch 85
Shade Tree Commission
Ch 90
Tax Collector
Ch 96
Zoning Hearing Board
Part II: General Legislation
Ch 105
Alarm and Security Devices
Ch 110
Animals
Ch 120
Buildings, Numbering of
Ch 126
Cable Television
Ch 135
Construction Codes
Ch 140
Disorderly Conduct
Ch 151
Explosives
Ch 162
Firearms
Ch 173
Flood Damage Prevention
Ch 179
Grading, Erosion and Sediment Control
Ch 184
Grass, Brush and Weeds
Ch 193
Insurance
Ch 199
Junkyards; Abandoned Property
Ch 212
Municipal Facilities and Services
Ch 218
Noise
Ch 223
Nuisances
Ch 225
Occupancy Certificates
Ch 229
Parks and Recreation
Ch 235
Peddling and Soliciting
Ch 243
Property Maintenance
Ch 248
Public Property
Ch 253
Rental Property
Ch 259
Sewers and Sewage Disposal
Ch 263
Sex Offenders
Ch 280
Solid Waste
Ch 283
Stormwater Management
Ch 286
Streets and Sidewalks
Ch 295
Subdivision and Land Development
Ch 300
Taxation
Ch 300 Art I
Earned Income and Net Profits Tax
§ 300-1
Definitions.
§ 300-2
Imposition of tax.
§ 300-3
Declaration and payment of tax.
§ 300-4
Collection at source.
§ 300-5
Powers and duties of Officer.
§ 300-6
Suit for collection of tax.
§ 300-7
Interest and penalties.
§ 300-8
Violations and penalties.
§ 300-9
Applicability.
§ 300-10
Effective date; continuing nature of tax.
§ 300-11
Regulations adopted by reference.
Ch 300 Art II
(Reserved)
§ 300-12
through § 300-13. (Reserved)
Ch 300 Art III
(Reserved)
§ 300-14
(Reserved)
Ch 300 Art IV
Realty Transfer Tax (under Local Tax Enabling Act)
§ 300-15
Explanatory preamble.
§ 300-16
Short title.
§ 300-17
Definitions.
§ 300-18
Correlation with state realty transfer tax.
§ 300-19
Imposition of tax.
§ 300-20
Evidence of payment.
§ 300-21
Appointment of agent or deputy collector.
§ 300-22
Evidence of value.
§ 300-23
Unlawful acts.
§ 300-24
Tax to constitute lien until paid.
§ 300-25
Violations and penalties.
§ 300-26
Effective date; continuing nature of tax.
Ch 300 Art V
Realty Transfer Tax (under Tax Reform Code)
§ 300-27
Short title.
§ 300-28
Imposition of tax; legal authority.
§ 300-29
Definitions.
§ 300-30
Imposition and rate of tax; when due and payable; evidence of payment; interest added to unpaid tax.
§ 300-31
Exempt parties.
§ 300-32
Excluded transactions.
§ 300-33
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 300-34
Acquired companies.
§ 300-35
Credits against tax.
§ 300-36
Extensions of lease.
§ 300-37
Priority of tax out of proceeds of judicial sale.
§ 300-38
Administration and collection.
§ 300-39
Statement of value.
§ 300-40
Effect of underpayment of tax due to fraud; effect of failure to record declaration.
§ 300-41
Lien of tax.
§ 300-42
Recovery of tax, interest and penalties.
§ 300-43
Powers and duties of Borough Treasurer; state regulations incorporated by reference.
Ch 300 Art VI
Local Services Tax
§ 300-44
Definitions.
§ 300-45
Levy of tax.
§ 300-46
Exemption and refunds.
§ 300-47
Duty of employers to collect.
§ 300-48
Returns.
§ 300-49
Dates for determining tax liability and payment.
§ 300-50
Self-employed individuals.
§ 300-51
Individuals engaged in more than one occupation or employed in more than one municipality.
§ 300-52
Nonresidents subject to tax.
§ 300-53
Administration of tax.
§ 300-54
Suits for collection.
§ 300-55
Violations and penalties.
§ 300-56
Interpretation.
Ch 300 Art VII
General Revenue Tax
§ 300-57
Amount levied; collection.
§ 300-58
Time period for discount.
§ 300-59
Penalty for nonpayment within certain time period.
Ch 310
Utilities
Ch 315
Vehicles and Traffic
Ch 320
Vehicles, Unlicensed
Ch 326
Water
Ch 340
Zoning
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 300
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Trappe as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax Collector — See Ch.
90
.
Rental property registration — See Ch.
253
, Art.
I
.
Article I
Earned Income and Net Profits Tax
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§ 300-1
Definitions.
chevron_right
§ 300-2
Imposition of tax.
chevron_right
§ 300-3
Declaration and payment of tax.
chevron_right
§ 300-4
Collection at source.
chevron_right
§ 300-5
Powers and duties of Officer.
chevron_right
§ 300-6
Suit for collection of tax.
chevron_right
§ 300-7
Interest and penalties.
chevron_right
§ 300-8
Violations and penalties.
chevron_right
§ 300-9
Applicability.
chevron_right
§ 300-10
Effective date; continuing nature of tax.
chevron_right
§ 300-11
Regulations adopted by reference.
chevron_right
Article II
(Reserved)
chevron_right
§ 300-12
through § 300-13. (Reserved)
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Article III
(Reserved)
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§ 300-14
(Reserved)
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Article IV
Realty Transfer Tax (under Local Tax Enabling Act)
chevron_right
§ 300-15
Explanatory preamble.
chevron_right
§ 300-16
Short title.
chevron_right
§ 300-17
Definitions.
chevron_right
§ 300-18
Correlation with state realty transfer tax.
chevron_right
§ 300-19
Imposition of tax.
chevron_right
§ 300-20
Evidence of payment.
chevron_right
§ 300-21
Appointment of agent or deputy collector.
chevron_right
§ 300-22
Evidence of value.
chevron_right
§ 300-23
Unlawful acts.
chevron_right
§ 300-24
Tax to constitute lien until paid.
chevron_right
§ 300-25
Violations and penalties.
chevron_right
§ 300-26
Effective date; continuing nature of tax.
chevron_right
Article V
Realty Transfer Tax (under Tax Reform Code)
chevron_right
§ 300-27
Short title.
chevron_right
§ 300-28
Imposition of tax; legal authority.
chevron_right
§ 300-29
Definitions.
chevron_right
§ 300-30
Imposition and rate of tax; when due and payable; evidence of payment; interest added to unpaid tax.
chevron_right
§ 300-31
Exempt parties.
chevron_right
§ 300-32
Excluded transactions.
chevron_right
§ 300-33
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
chevron_right
§ 300-34
Acquired companies.
chevron_right
§ 300-35
Credits against tax.
chevron_right
§ 300-36
Extensions of lease.
chevron_right
§ 300-37
Priority of tax out of proceeds of judicial sale.
chevron_right
§ 300-38
Administration and collection.
chevron_right
§ 300-39
Statement of value.
chevron_right
§ 300-40
Effect of underpayment of tax due to fraud; effect of failure to record declaration.
chevron_right
§ 300-41
Lien of tax.
chevron_right
§ 300-42
Recovery of tax, interest and penalties.
chevron_right
§ 300-43
Powers and duties of Borough Treasurer; state regulations incorporated by reference.
chevron_right
Article VI
Local Services Tax
chevron_right
§ 300-44
Definitions.
chevron_right
§ 300-45
Levy of tax.
chevron_right
§ 300-46
Exemption and refunds.
chevron_right
§ 300-47
Duty of employers to collect.
chevron_right
§ 300-48
Returns.
chevron_right
§ 300-49
Dates for determining tax liability and payment.
chevron_right
§ 300-50
Self-employed individuals.
chevron_right
§ 300-51
Individuals engaged in more than one occupation or employed in more than one municipality.
chevron_right
§ 300-52
Nonresidents subject to tax.
chevron_right
§ 300-53
Administration of tax.
chevron_right
§ 300-54
Suits for collection.
chevron_right
§ 300-55
Violations and penalties.
chevron_right
§ 300-56
Interpretation.
chevron_right
Article VII
General Revenue Tax
chevron_right
§ 300-57
Amount levied; collection.
chevron_right
§ 300-58
Time period for discount.
chevron_right
§ 300-59
Penalty for nonpayment within certain time period.
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