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Borough of Ligonier, PA
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2023-06-08
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Part II: General Legislation
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Chapter 139 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Auditor, Independent
Ch 11
Council, Borough
Ch 13
Fire Companies
Ch 15
Intermunicipal Agreements
Ch 18
Municipal Authority
Ch 21
Planning Commission
Ch 23
(Reserved)
Ch 25
Police Pension Plan
Ch 28
Salaries and Compensation
Ch 31
Social Security
Ch 34
Town Hall
Part II: General Legislation
Ch 42
Alcoholic Beverages
Ch 44
Amusements and Amusement Devices
Ch 46
Arcades
Ch 49
Bamboo
Ch 51
Bicycles, Skateboards and Wheeled Devices
Ch 54
Brush, Grass and Weeds
Ch 58
(Reserved)
Ch 61
Buildings, Numbering of
Ch 63
Burials
Ch 65
Cafes, Sidewalk
Ch 68
Construction Codes, Uniform
Ch 70
Curfew
Ch 73
Dogs and Other Animals
Ch 81
Firearms
Ch 84
Fire Prevention
Ch 86
Flood Hazard Areas
Ch 89
Fort Ligonier Days
Ch 94
Garbage, Rubbish and Refuse
Ch 105
Land Use and Development
Ch 107
Loitering
Ch 112
Nuisances, Public
Ch 114
Outdoor Fuel-Burning Appliances
Ch 116
Parks and Recreation
Ch 119
Peace and Good Order
Ch 122
Peddlers
Ch 123
Property Maintenance
Ch 124
Records and Reports
Ch 128
(Reserved)
Ch 131
Shade Trees
Ch 132
Signs
Ch 134
Smoke Detectors
Ch 134A
Stormwater Management
Ch 135
Streets and Sidewalks
Ch 139
Taxation
Ch 139 Art I
Real Estate Transfer Tax
§ 139-1
Short title.
§ 139-2
Definitions and word usage.
§ 139-3
Imposition of tax.
§ 139-4
Adoption of statutory provisions.
§ 139-5
Receipt of payment.
§ 139-6
Documents to set forth value.
§ 139-7
Prohibited acts.
§ 139-8
Violations and penalties.
§ 139-9
Purpose of tax.
§ 139-10
Interest penalties for late payment.
§ 139-11
Recovery of unpaid taxes, interest and penalties.
§ 139-12
Unpaid tax to be lien.
§ 139-13
Statutory authority.
§ 139-14
Continuation of tax.
Ch 139 Art II
Earned Income Tax
§ 139-15
Definitions.
§ 139-16
Imposition of tax.
§ 139-17
Collector; rules and regulations of Finance Director and Council.
§ 139-18
Tax returns and payment of tax.
§ 139-19
Collection at the source.
§ 139-20
Powers and duties of Collector.
§ 139-21
Enforcement; penalty for divulging confidential information.
§ 139-22
Interest penalty for late payments.
§ 139-23
Collection of unpaid taxes.
§ 139-24
Violations and penalties.
§ 139-25
Applicability.
Ch 139 Art III
Per Capita Tax
§ 139-26
Tax imposed.
§ 139-27
Collecting official.
§ 139-28
Bond.
§ 139-29
Warrant for collection.
§ 139-30
Compensation for Tax Collector.
§ 139-31
Notice of tax.
§ 139-32
Addition of persons to tax duplicate.
§ 139-33
Powers and duties of Tax Collector.
§ 139-34
Continuation of tax.
Ch 139 Art IV
Amusement Tax
§ 139-35
Tax imposed.
§ 139-36
Collection; rules and regulations.
§ 139-37
Duty of owners to report and pay tax.
§ 139-38
Duty of Borough to collect and receive tax.
§ 139-39
Enforcement; investigations; penalties for divulging confidential information.
§ 139-40
Interest penalty for late payment.
§ 139-41
Collection of unpaid taxes.
§ 139-42
Violations and penalties.
§ 139-43
Applicability.
§ 139-44
Continuation of tax.
Ch 139 Art V
Local Services Tax
§ 139-45
Definitions.
§ 139-46
Levy of tax.
§ 139-47
Exemptions; refunds.
§ 139-48
Duty of employers to collect.
§ 139-49
Returns.
§ 139-50
Dates for determining tax liability and payment.
§ 139-51
Self-employed individuals.
§ 139-52
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 139-53
Nonresidents subject to tax.
§ 139-54
Administration of tax.
§ 139-55
Suits for collection.
§ 139-56
Violations and penalties.
§ 139-57
Interpretation.
Ch 139 Art VI
Name and Address Lists of Rental Property Occupants
§ 139-58
Duty to supply information.
§ 139-59
Supply of information to Borough officials.
§ 139-60
Violations and penalties.
Ch 139 Art VII
Local Taxpayers Bill of Rights
§ 139-61
Provisions adopted; compliance required.
§ 139-62
Disclosure statement.
§ 139-63
Administrative appeals procedures.
§ 139-64
Hearing Officer.
§ 139-65
Taxpayer Rights Coordinator.
§ 139-66
PAMS fee.
§ 139-67
Repealer; effective date.
Ch 145
Vehicles and Traffic
Ch 148
Vehicles, Unlicensed
Ch 152
Water
Ch 156
Zoning
Appendix
Ch A158
Fees
Ch A159
Street Vacations
Disposition List
Ch DL
Disposition List
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Chapter 139
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Ligonier as indicted in article histories. Amendments noted where applicable.]
Article I
Real Estate Transfer Tax
chevron_right
§ 139-1
Short title.
chevron_right
§ 139-2
Definitions and word usage.
chevron_right
§ 139-3
Imposition of tax.
chevron_right
§ 139-4
Adoption of statutory provisions.
chevron_right
§ 139-5
Receipt of payment.
chevron_right
§ 139-6
Documents to set forth value.
chevron_right
§ 139-7
Prohibited acts.
chevron_right
§ 139-8
Violations and penalties.
chevron_right
§ 139-9
Purpose of tax.
chevron_right
§ 139-10
Interest penalties for late payment.
chevron_right
§ 139-11
Recovery of unpaid taxes, interest and penalties.
chevron_right
§ 139-12
Unpaid tax to be lien.
chevron_right
§ 139-13
Statutory authority.
chevron_right
§ 139-14
Continuation of tax.
chevron_right
Article II
Earned Income Tax
chevron_right
§ 139-15
Definitions.
chevron_right
§ 139-16
Imposition of tax.
chevron_right
§ 139-17
Collector; rules and regulations of Finance Director and Council.
chevron_right
§ 139-18
Tax returns and payment of tax.
chevron_right
§ 139-19
Collection at the source.
chevron_right
§ 139-20
Powers and duties of Collector.
chevron_right
§ 139-21
Enforcement; penalty for divulging confidential information.
chevron_right
§ 139-22
Interest penalty for late payments.
chevron_right
§ 139-23
Collection of unpaid taxes.
chevron_right
§ 139-24
Violations and penalties.
chevron_right
§ 139-25
Applicability.
chevron_right
Article III
Per Capita Tax
chevron_right
§ 139-26
Tax imposed.
chevron_right
§ 139-27
Collecting official.
chevron_right
§ 139-28
Bond.
chevron_right
§ 139-29
Warrant for collection.
chevron_right
§ 139-30
Compensation for Tax Collector.
chevron_right
§ 139-31
Notice of tax.
chevron_right
§ 139-32
Addition of persons to tax duplicate.
chevron_right
§ 139-33
Powers and duties of Tax Collector.
chevron_right
§ 139-34
Continuation of tax.
chevron_right
Article IV
Amusement Tax
chevron_right
§ 139-35
Tax imposed.
chevron_right
§ 139-36
Collection; rules and regulations.
chevron_right
§ 139-37
Duty of owners to report and pay tax.
chevron_right
§ 139-38
Duty of Borough to collect and receive tax.
chevron_right
§ 139-39
Enforcement; investigations; penalties for divulging confidential information.
chevron_right
§ 139-40
Interest penalty for late payment.
chevron_right
§ 139-41
Collection of unpaid taxes.
chevron_right
§ 139-42
Violations and penalties.
chevron_right
§ 139-43
Applicability.
chevron_right
§ 139-44
Continuation of tax.
chevron_right
Article V
Local Services Tax
chevron_right
§ 139-45
Definitions.
chevron_right
§ 139-46
Levy of tax.
chevron_right
§ 139-47
Exemptions; refunds.
chevron_right
§ 139-48
Duty of employers to collect.
chevron_right
§ 139-49
Returns.
chevron_right
§ 139-50
Dates for determining tax liability and payment.
chevron_right
§ 139-51
Self-employed individuals.
chevron_right
§ 139-52
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 139-53
Nonresidents subject to tax.
chevron_right
§ 139-54
Administration of tax.
chevron_right
§ 139-55
Suits for collection.
chevron_right
§ 139-56
Violations and penalties.
chevron_right
§ 139-57
Interpretation.
chevron_right
Article VI
Name and Address Lists of Rental Property Occupants
chevron_right
§ 139-58
Duty to supply information.
chevron_right
§ 139-59
Supply of information to Borough officials.
chevron_right
§ 139-60
Violations and penalties.
chevron_right
Article VII
Local Taxpayers Bill of Rights
chevron_right
§ 139-61
Provisions adopted; compliance required.
chevron_right
§ 139-62
Disclosure statement.
chevron_right
§ 139-63
Administrative appeals procedures.
chevron_right
§ 139-64
Hearing Officer.
chevron_right
§ 139-65
Taxpayer Rights Coordinator.
chevron_right
§ 139-66
PAMS fee.
chevron_right
§ 139-67
Repealer; effective date.
chevron_right