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Borough of Port Allegany, PA
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2023-12-04
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Part II General Legislation
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Chapter 92 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 5
Civil Service Commission
Ch 17
Municipal Authorities
Ch 20
Officers and Employees
Ch 24
Planning Commission
Ch 28
Seal
Ch 30
Shade Tree Commission
Ch 33
Water Department
General Legislation
Ch 38
Alcoholic Beverages
Ch 42
Building Construction
Ch 43
Building Numbering and Street Signs
Ch 44
Burning, Outdoor
Ch 45
Certificates of Compliance
Ch 45A
Construction Codes, Uniform
Ch 46
Curfew
Ch 47
Dangerous Structures and Property Maintenance
Ch 48
Animals
Ch 52
Electrical Standards
Ch 56
Fire Prevention
Ch 58
Fireworks
Ch 61
Garage Sales
Ch 62
Garbage, Rubbish and Refuse
Ch 67
Housing Standards
Ch 68
Insurance
Ch 70
Mechanical Standards
Ch 72
Noise
Ch 73
Peddling and Soliciting
Ch 77
Plumbing Standards
Ch 79
Poles and Wires
Ch 85
Sewers
Ch 87
Stormwater Management
Ch 88
Streets and Sidewalks
Ch 92
Taxation
Ch 92 Art I
Per Capita
§ 92-1
Tax levied.
§ 92-2
Collection.
§ 92-3
Bond.
§ 92-4
Warrant for collection.
§ 92-5
Expense of collection.
§ 92-6
Notice to taxpayers.
§ 92-7
Addition of names for assessment.
§ 92-8
Duties of Tax Collector.
Ch 92 Art II
Earned Income
§ 92-9
Definitions.
§ 92-10
Tax imposed.
§ 92-11
Receiver of Taxes; duties.
§ 92-12
Return to be filed.
§ 92-13
Deductions by employers; returns.
§ 92-14
Enforcement.
§ 92-15
Interest on unpaid taxes.
§ 92-16
Taxes recoverable as other debts.
§ 92-17
Violations and penalties.
§ 92-18
Limitation on taxing power.
Ch 92 Art III
Realty Transfer Tax
§ 92-19
Rate of tax.
§ 92-20
Appointment of agents.
§ 92-21
Violations and penalties.
§ 92-22
Additional provisions.
Ch 92 Art IV
Local Economic Revitalization Tax Assistance
§ 92-23
Definitions.
§ 92-24
Grant of exemption.
§ 92-25
Limitations on exemption.
§ 92-26
Schedule for exemption.
§ 92-27
Procedure for obtaining exemption.
§ 92-28
Miscellaneous provisions.
§ 92-29
Severability.
§ 92-29.1
Repeal of conflicting ordinances.
Ch 92 Art V
Local Services Tax
§ 92-30
Title.
§ 92-31
Definitions.
§ 92-32
Levy of tax.
§ 92-33
Exemption and refunds.
§ 92-34
Duty of employers to collect.
§ 92-35
Returns.
§ 92-36
Dates for determining tax liability and payment.
§ 92-37
Self-employed individuals.
§ 92-38
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 92-39
Nonresidents subject to tax.
§ 92-40
Duty of Collector; administration and enforcement of tax.
§ 92-41
Suit for recovery of unpaid tax; interest; penalty for nonpayment; costs of collection.
§ 92-42
Violations and penalties.
§ 92-42.1
Interpretation; validity.
Ch 92 Art VI
Tax on Transfer of Real Property
§ 92-43
Title.
§ 92-44
Authority.
§ 92-45
Definitions.
§ 92-46
Imposition of tax; interest.
§ 92-47
Exemptions.
§ 92-48
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 92-49
Acquired companies.
§ 92-50
Credits against tax.
§ 92-51
Extension of lease.
§ 92-52
Proceeds of judicial sale.
§ 92-53
Duties of Recorder of Deeds.
§ 92-54
Statement of value.
§ 92-55
Civil penalty.
§ 92-56
Liens.
§ 92-57
Enforcement; additional regulations.
Ch 93
Vehicles, Abandoned
Ch 94
Vehicles and Traffic
Ch 95
Vehicles, Recreational
Ch 97
Water
Ch 100
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 92
Taxation
[1]
[HISTORY: Adopted by the Mayor and Council of the Borough of Port Allegany as indicated in article histories. Amendments noted where applicable.]
[1]
Editor's Note: Ordinances establishing the annual tax rate are on file in the office of the Borough Secretary.
Article I
Per Capita
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§ 92-1
Tax levied.
chevron_right
§ 92-2
Collection.
chevron_right
§ 92-3
Bond.
chevron_right
§ 92-4
Warrant for collection.
chevron_right
§ 92-5
Expense of collection.
chevron_right
§ 92-6
Notice to taxpayers.
chevron_right
§ 92-7
Addition of names for assessment.
chevron_right
§ 92-8
Duties of Tax Collector.
chevron_right
Article II
Earned Income
chevron_right
§ 92-9
Definitions.
chevron_right
§ 92-10
Tax imposed.
chevron_right
§ 92-11
Receiver of Taxes; duties.
chevron_right
§ 92-12
Return to be filed.
chevron_right
§ 92-13
Deductions by employers; returns.
chevron_right
§ 92-14
Enforcement.
chevron_right
§ 92-15
Interest on unpaid taxes.
chevron_right
§ 92-16
Taxes recoverable as other debts.
chevron_right
§ 92-17
Violations and penalties.
chevron_right
§ 92-18
Limitation on taxing power.
chevron_right
Article III
Realty Transfer Tax
chevron_right
§ 92-19
Rate of tax.
chevron_right
§ 92-20
Appointment of agents.
chevron_right
§ 92-21
Violations and penalties.
chevron_right
§ 92-22
Additional provisions.
chevron_right
Article IV
Local Economic Revitalization Tax Assistance
chevron_right
§ 92-23
Definitions.
chevron_right
§ 92-24
Grant of exemption.
chevron_right
§ 92-25
Limitations on exemption.
chevron_right
§ 92-26
Schedule for exemption.
chevron_right
§ 92-27
Procedure for obtaining exemption.
chevron_right
§ 92-28
Miscellaneous provisions.
chevron_right
§ 92-29
Severability.
chevron_right
§ 92-29.1
Repeal of conflicting ordinances.
chevron_right
Article V
Local Services Tax
chevron_right
§ 92-30
Title.
chevron_right
§ 92-31
Definitions.
chevron_right
§ 92-32
Levy of tax.
chevron_right
§ 92-33
Exemption and refunds.
chevron_right
§ 92-34
Duty of employers to collect.
chevron_right
§ 92-35
Returns.
chevron_right
§ 92-36
Dates for determining tax liability and payment.
chevron_right
§ 92-37
Self-employed individuals.
chevron_right
§ 92-38
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 92-39
Nonresidents subject to tax.
chevron_right
§ 92-40
Duty of Collector; administration and enforcement of tax.
chevron_right
§ 92-41
Suit for recovery of unpaid tax; interest; penalty for nonpayment; costs of collection.
chevron_right
§ 92-42
Violations and penalties.
chevron_right
§ 92-42.1
Interpretation; validity.
chevron_right
Article VI
Tax on Transfer of Real Property
chevron_right
§ 92-43
Title.
chevron_right
§ 92-44
Authority.
chevron_right
§ 92-45
Definitions.
chevron_right
§ 92-46
Imposition of tax; interest.
chevron_right
§ 92-47
Exemptions.
chevron_right
§ 92-48
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
chevron_right
§ 92-49
Acquired companies.
chevron_right
§ 92-50
Credits against tax.
chevron_right
§ 92-51
Extension of lease.
chevron_right
§ 92-52
Proceeds of judicial sale.
chevron_right
§ 92-53
Duties of Recorder of Deeds.
chevron_right
§ 92-54
Statement of value.
chevron_right
§ 92-55
Civil penalty.
chevron_right
§ 92-56
Liens.
chevron_right
§ 92-57
Enforcement; additional regulations.
chevron_right