Borough of Masontown, PA
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2022-06-14
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Part II: General Legislation
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Chapter 126 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Auditor
- Ch 7 Firemen's Relief Association
- Ch 8 Fire Department, Volunteer
- Ch 10 Library Administration
- Ch 14 Municipal Authority
- Ch 19 Park Administration
- Ch 22 Pension Funds
- Ch 25 Police Department
- Ch 30 Salaries and Compensation
- Ch 33 Social Security
- Part II: General Legislation
- Ch 41 Alcoholic Beverages
- Ch 43 Auctions
- Ch 45 Brush, Grass and Weeds
- Ch 47 Building Construction
- Ch 50 Buildings, Unfit
- Ch 55 Code Enforcement
- Ch 57 Curfew
- Ch 61 Dogs and Other Animals
- Ch 65 Electrical Standards
- Ch 71 Fire Prevention
- Ch 74 Fireworks
- Ch 77 Flood Damage Prevention
- Ch 81 Garbage, Rubbish and Refuse
- Ch 86 Housing Standards and Property Maintenance
- Ch 88 Insurance
- Ch 90 Junkyards
- Ch 94 Loitering
- Ch 97 Mercantile Licenses
- Ch 102 Peddling and Soliciting
- Ch 105 Plumbing
- Ch 110 Pornography
- Ch 115 Sewers
- Ch 118 Smoke and Heat Detectors
- Ch 120 Stormwater Management
- Ch 121 Streets and Sidewalks
- Ch 122 Street Openings
- Ch 126 Taxation
- Ch 126 Art I Per Capita Tax
- § 126-1 Title.
- § 126-2 Definitions and word usage.
- § 126-3 Imposition of tax.
- § 126-4 Preparation of tax duplicate.
- § 126-5 Tax notice.
- § 126-6 Late penalty.
- § 126-7 Collection of tax by Tax Officer.
- § 126-8 Duties of employer; commission.
- § 126-9 Procedure upon employer nonpayment.
- § 126-10 Employee listing required.
- § 126-11 Examination of payroll and employment records.
- § 126-12 Recovery of taxes.
- § 126-13 Disposition of funds.
- § 126-14 Duties of Tax Officer.
- § 126-15 Violations and penalties.
- § 126-16 Applicability.
- Ch 126 Art II Amusement Device Tax
- § 126-17 Definitions and word usage.
- § 126-18 Imposition of tax; rates.
- § 126-19 Payment of tax; transferability.
- § 126-20 Certification and seal required.
- § 126-21 Confidentiality.
- § 126-22 Recovery of tax.
- § 126-23 Disposition of funds.
- § 126-24 Expenses of administration.
- § 126-25 Applicability.
- § 126-26 Violations and penalties.
- Ch 126 Art III Earned Income Tax
- § 126-27 Definitions and word usage.
- § 126-28 Imposition and applicability of tax.
- § 126-29 Designation of receiver of taxes; rules and regulations.
- § 126-30 Individual returns; payment; amended returns.
- § 126-31 Returns by employer; annual returns; liability of employee.
- § 126-32 Examination of records by Borough Tax Collector.
- § 126-33 Confidentiality.
- § 126-34 Unpaid taxes; interest and penalty.
- § 126-35 Recoverability by Borough Solicitor.
- § 126-36 Violations and penalties.
- § 126-37 Administration costs payable by Borough.
- § 126-38 Applicability.
- § 126-39 Effective date; term.
- Ch 126 Art IV Local Services Tax
- § 126-40 (Reserved)
- § 126-41 Definitions.
- § 126-42 Levy of tax.
- § 126-43 Exemption and refunds.
- § 126-44 Duty of employers to collect.
- § 126-45 Returns.
- § 126-46 Dates for determining tax liability and payment.
- § 126-47 Self-employed individuals.
- § 126-48 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- § 126-49 Nonresidents subject to tax.
- § 126-50 Administration of tax.
- § 126-51 Suits for collection.
- § 126-52 Violations and penalties.
- § 126-52.1 Interpretation.
- Ch 126 Art V Real Estate Transfer Tax
- § 126-53 Title.
- § 126-54 Definitions.
- § 126-55 Imposition of tax.
- § 126-56 Payment of tax.
- § 126-57 Official stamp and/or writing to be affixed to deed.
- § 126-58 Means of collection.
- § 126-59 Enforcement.
- § 126-60 Deed to set forth actual value.
- § 126-61 Prohibited acts.
- § 126-62 Interest.
- § 126-63 Recovery of taxes.
- § 126-64 Lien.
- § 126-65 Annual continuation; exceptions.
- § 126-66 Violations and penalties.
- § 126-67 Severability.
- § 126-68 Effective date; tax not to be reenacted or readvertised.
- Ch 126 Art VI Local Economic Revitalization Tax Assistance
- § 126-69 Definitions.
- § 126-70 Exemption area.
- § 126-71 Exemption amount.
- § 126-72 Exemption schedule.
- § 126-73 Term of tax exemption program; sunset provision.
- § 126-74 Exemption after termination.
- § 126-75 Procedure for obtaining exemption.
- § 126-76 Revocation of exemption.
- § 126-77 Rules and regulations.
- § 126-78 Severability.
- Ch 133 Vehicles and Traffic
- Ch 134 Vehicles and Traffic Violations
- Ch 136 Vehicles, Impounding of
- Ch 141 Water
- Ch 143 Water Pools, Stagnant
- Appendix
- Ch A146 Intermunicipal Police Cooperation
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Borough Council of the Borough of
Masontown as indicated in article histories. Amendments noted where
applicable.]
