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Borough of Towanda, PA
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2024-05-06
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Part II General Legislation
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Chapter 271 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 5
Auditor
Ch 9
Authority, Municipal
Ch 12
Civil Service Commission
Ch 30
Health
Ch 39
Manager
Ch 46
Planning and Zoning Commission
Ch 51
Police Department
Ch 58
Records
Ch 70
Seal
Ch 72
Shade Tree Commission
General Legislation
Ch 83
Alcoholic Beverages
Ch 88
Animals
Ch 95
Bicycles
Ch 100
Building Permits
Ch 112
Construction Codes, Uniform
Ch 117
Construction Within Fire Limits
Ch 122
Contractors, Registration of
Ch 128
Curfew
Ch 142
Firearms
Ch 147
Fireworks
Ch 153
Floodplain Management
Ch 174
Insurance
Ch 181
Loitering
Ch 188
Music and Dancing
Ch 195
Nuisances
Ch 202
Outdoor Fuel-Burning Appliances
Ch 214
Peddling and Soliciting
Ch 217
Property, Vacant and Abandoned
Ch 221
Rental Properties
Ch 233
Secondhand Merchandise
Ch 239
Sewage Disposal
Ch 243
Sewers
Ch 248
Shows, Exhibitions, Circuses, Etc.
Ch 253
Solid Waste
Ch 259
Street Naming and Address Numbering System
Ch 264
Streets and Sidewalks
Ch 271
Taxation
Ch 271 Art I
Earned Income Tax
§ 271-1
Definitions.
§ 271-2
Rate of tax.
§ 271-3
Net income.
§ 271-4
Gross income.
§ 271-5
Deductions from gross income.
§ 271-6
Items not deductible.
§ 271-7
Accounting records, accounting periods and accounting methods.
§ 271-8
Period in which items of gross income included.
§ 271-9
Period for which deductions and credits taken.
§ 271-10
Installment basis.
§ 271-11
Change of accounting period.
§ 271-12
Partnerships.
§ 271-13
Exemption from tax.
§ 271-14
Returns.
§ 271-15
Time and place for filing returns.
§ 271-16
Payment of tax.
§ 271-17
Declaration of estimated tax.
§ 271-18
Payment of estimated tax.
§ 271-19
Collection of tax at source.
§ 271-20
Changes made by federal government.
§ 271-21
Deficiencies and overpayments.
§ 271-22
Assessment of deficiency.
§ 271-23
Refunds.
§ 271-24
Limitation of assessment.
§ 271-25
Interest on deficiencies.
§ 271-26
Violations and penalties.
§ 271-27
Collection of unpaid taxes.
§ 271-28
Commissioner of Income Tax.
§ 271-29
Examination of records.
§ 271-30
Information confidential.
§ 271-31
Board of Appeal and Review.
§ 271-32
Applicability.
Ch 271 Art II
Commission of Tax Collector
§ 271-33
Rate of pay fixed.
Ch 271 Art III
(Reserved)
§ 271-34
through § 271-39. (Reserved)
Ch 271 Art IV
(Reserved)
§ 271-40
(Reserved)
Ch 271 Art V
Tax Exemption
§ 271-41
Exemption established.
§ 271-42
Statement to be filed annually.
§ 271-43
Authority to grant exemption.
§ 271-44
Continuance of effect.
Ch 271 Art VI
Realty Transfer Tax
§ 271-45
Definitions.
§ 271-46
Title.
§ 271-47
Tax imposed.
§ 271-48
Tax due.
§ 271-49
Certificate to be attached to deed.
§ 271-50
Form of certificate.
§ 271-51
Payment and collection of tax.
§ 271-52
Interest and penalty for nonpayment.
§ 271-53
Recovery of taxes, interest and penalties.
§ 271-54
Unpaid tax, interest and penalties a lien on property.
§ 271-55
Unlawful acts.
§ 271-56
Violations and penalties.
§ 271-57
Effective date; continuance of effect.
§ 271-58
Legislative authority.
Ch 271 Art VII
Real Estate Tax Certifications and Duplicate Tax Bills
§ 271-59
Issuance by Tax Collector; fee; duplicate tax bill.
§ 271-60
Fee for deed registration.
Ch 271 Art VIII
Local Services Tax
§ 271-61
Short title.
§ 271-62
Definitions.
§ 271-63
Levy of tax.
§ 271-64
Exemption and refunds.
§ 271-65
Duty of employers to collect.
§ 271-66
Returns.
§ 271-67
Dates for determining tax liability and payment.
§ 271-68
Self-employed individuals.
§ 271-69
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 271-70
Nonresidents subject to tax.
§ 271-71
Administration of tax.
§ 271-72
Suits for collection.
§ 271-73
Violations and penalties.
§ 271-74
Interpretation.
Ch 273
Ticketing
Ch 278
Transportation Companies
Ch 284
Trees and Shrubs
Ch 291
Unsafe Structures
Ch 298
Vehicles, Abandoned
Ch 305
Vehicles and Traffic
Ch 311
Vehicles, Unlicensed
Ch 318
Water
Ch 325
Zoning
Appendix
Ch A328
Police Pension Fund
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 271
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Towanda as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income Tax
chevron_right
§ 271-1
Definitions.
chevron_right
§ 271-2
Rate of tax.
chevron_right
§ 271-3
Net income.
chevron_right
§ 271-4
Gross income.
chevron_right
§ 271-5
Deductions from gross income.
chevron_right
§ 271-6
Items not deductible.
chevron_right
§ 271-7
Accounting records, accounting periods and accounting methods.
chevron_right
§ 271-8
Period in which items of gross income included.
chevron_right
§ 271-9
Period for which deductions and credits taken.
chevron_right
§ 271-10
Installment basis.
chevron_right
§ 271-11
Change of accounting period.
chevron_right
§ 271-12
Partnerships.
chevron_right
§ 271-13
Exemption from tax.
chevron_right
§ 271-14
Returns.
chevron_right
§ 271-15
Time and place for filing returns.
chevron_right
§ 271-16
Payment of tax.
chevron_right
§ 271-17
Declaration of estimated tax.
chevron_right
§ 271-18
Payment of estimated tax.
chevron_right
§ 271-19
Collection of tax at source.
chevron_right
§ 271-20
Changes made by federal government.
chevron_right
§ 271-21
Deficiencies and overpayments.
chevron_right
§ 271-22
Assessment of deficiency.
chevron_right
§ 271-23
Refunds.
chevron_right
§ 271-24
Limitation of assessment.
chevron_right
§ 271-25
Interest on deficiencies.
chevron_right
§ 271-26
Violations and penalties.
chevron_right
§ 271-27
Collection of unpaid taxes.
chevron_right
§ 271-28
Commissioner of Income Tax.
chevron_right
§ 271-29
Examination of records.
chevron_right
§ 271-30
Information confidential.
chevron_right
§ 271-31
Board of Appeal and Review.
chevron_right
§ 271-32
Applicability.
chevron_right
Article II
Commission of Tax Collector
chevron_right
§ 271-33
Rate of pay fixed.
chevron_right
Article III
(Reserved)
chevron_right
§ 271-34
through § 271-39. (Reserved)
chevron_right
Article IV
(Reserved)
chevron_right
§ 271-40
(Reserved)
chevron_right
Article V
Tax Exemption
chevron_right
§ 271-41
Exemption established.
chevron_right
§ 271-42
Statement to be filed annually.
chevron_right
§ 271-43
Authority to grant exemption.
chevron_right
§ 271-44
Continuance of effect.
chevron_right
Article VI
Realty Transfer Tax
chevron_right
§ 271-45
Definitions.
chevron_right
§ 271-46
Title.
chevron_right
§ 271-47
Tax imposed.
chevron_right
§ 271-48
Tax due.
chevron_right
§ 271-49
Certificate to be attached to deed.
chevron_right
§ 271-50
Form of certificate.
chevron_right
§ 271-51
Payment and collection of tax.
chevron_right
§ 271-52
Interest and penalty for nonpayment.
chevron_right
§ 271-53
Recovery of taxes, interest and penalties.
chevron_right
§ 271-54
Unpaid tax, interest and penalties a lien on property.
chevron_right
§ 271-55
Unlawful acts.
chevron_right
§ 271-56
Violations and penalties.
chevron_right
§ 271-57
Effective date; continuance of effect.
chevron_right
§ 271-58
Legislative authority.
chevron_right
Article VII
Real Estate Tax Certifications and Duplicate Tax Bills
chevron_right
§ 271-59
Issuance by Tax Collector; fee; duplicate tax bill.
chevron_right
§ 271-60
Fee for deed registration.
chevron_right
Article VIII
Local Services Tax
chevron_right
§ 271-61
Short title.
chevron_right
§ 271-62
Definitions.
chevron_right
§ 271-63
Levy of tax.
chevron_right
§ 271-64
Exemption and refunds.
chevron_right
§ 271-65
Duty of employers to collect.
chevron_right
§ 271-66
Returns.
chevron_right
§ 271-67
Dates for determining tax liability and payment.
chevron_right
§ 271-68
Self-employed individuals.
chevron_right
§ 271-69
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 271-70
Nonresidents subject to tax.
chevron_right
§ 271-71
Administration of tax.
chevron_right
§ 271-72
Suits for collection.
chevron_right
§ 271-73
Violations and penalties.
chevron_right
§ 271-74
Interpretation.
chevron_right