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Borough of Boyertown, PA
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2023-06-05
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Part II: General Legislation
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Chapter 174 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Auditor, Independent
Ch 10
Fire Department
Ch 13
Health, Board of
Ch 15
Intergovernmental Cooperation
Ch 25
Manager, Borough
Ch 29
Police Department
Ch 33
Police Pension Plan
Ch 38
Recreation Board
Ch 42
Retirement Plan
Ch 47
Social Security
Ch 53
Water Authority
Part II: General Legislation
Ch 60
Alarm Systems
Ch 64
Animals
Ch 70
Brush, Grass and Weeds
Ch 73
Conduct
Ch 78
Construction Codes, Uniform
Ch 81
Curfew
Ch 91
(Reserved)
Ch 94
(Reserved)
Ch 96
Fees
Ch 98
Fire Insurance Claims
Ch 100
(Reserved)
Ch 104
Flood Damage Prevention
Ch 108
(Reserved)
Ch 111
Forest Management
Ch 118
Licensing
Ch 124
(Reserved)
Ch 130
Parades
Ch 131
Parking
Ch 132
Parks and Recreation Areas
Ch 136
Peace and Good Order
Ch 140
(Reserved)
Ch 144
Property Maintenance
Ch 149
Rental Property
Ch 152
Sales, Household
Ch 156
Sewers and Sewage Disposal
Ch 162
Smoke Detectors
Ch 165
Stormwater Management
Ch 168
Streets and Sidewalks
Ch 171
Subdivision and Land Development
Ch 174
Taxation
Ch 174 Art I
Per Capita Tax
§ 174-1
Authority.
§ 174-2
Tax levied.
§ 174-3
Collection.
§ 174-4
Tax Collector's bond.
§ 174-5
Warrant for collection.
§ 174-6
Compensation of Tax Collector.
§ 174-7
Notice to taxpayers.
§ 174-8
Adding inhabitants to tax duplicate.
§ 174-9
Collection by distress.
§ 174-10
Collection from employers.
§ 174-11
Records.
§ 174-12
Audit.
§ 174-13
Discounts and interest penalties.
§ 174-14
Powers and duties of Tax Collector.
§ 174-15
Continuance of provisions.
Ch 174 Art II
Earned Income Tax
§ 174-16
Authority.
§ 174-17
Definition and word usage.
§ 174-18
Imposition of tax.
§ 174-19
No exemption from tax.
§ 174-20
Individual tax returns and payments.
§ 174-21
Employer withholding, remittance, and tax returns.
§ 174-22
Tax Collector.
§ 174-23
Interest, penalties, costs and fines.
§ 174-24
Severability.
§ 174-24.1
Purpose; amendment/restatement; repealer.
Ch 174 Art III
Amusement Device License Fee
§ 174-25
Authority.
§ 174-26
Definitions.
§ 174-27
Fee levied.
§ 174-28
Supervision required.
§ 174-29
Disturbances to be minimized.
§ 174-30
License required.
§ 174-31
Closing of violating premises.
§ 174-32
Violations and penalties.
Ch 174 Art IV
Local Services Tax
§ 174-33
Definitions.
§ 174-34
Imposition of tax.
§ 174-35
Amount of tax.
§ 174-36
Assessment; collection; delinquency; penalties; filing of information by businesses and landlords.
§ 174-37
Duty of employers.
§ 174-38
Individuals with several occupations.
§ 174-39
(Reserved)
§ 174-40
Self-employed individuals.
§ 174-41
Tax to be in addition to other taxes.
§ 174-42
Powers and duties of Tax Collector.
§ 174-43
Suit on collection.
§ 174-44
Violations and penalties.
§ 174-45
(Reserved)
§ 174-46
Authority.
§ 174-47
Continuance of provisions.
§ 174-47.1
Exemption from tax.
Ch 174 Art V
Realty Transfer Tax
§ 174-48
Title.
§ 174-49
Authority.
§ 174-50
Definitions.
§ 174-51
Imposition of tax; interest.
§ 174-52
Exempt parties.
§ 174-53
Excluded transactions.
§ 174-54
Documents to be fully taxable.
§ 174-55
Acquired company.
§ 174-56
Credits against tax.
§ 174-57
Extension of lease.
§ 174-58
Proceeds of judicial sale.
§ 174-59
Duties of Recorder of Deeds.
§ 174-60
Statement of value.
§ 174-61
Civil penalties.
§ 174-62
Liens.
§ 174-63
Enforcement.
§ 174-64
Regulations.
Ch 174 Art VI
Business Tax Abatement
§ 174-65
Word usage; definitions.
§ 174-66
Findings.
§ 174-67
Exemption granted.
§ 174-68
Limit of exemption.
§ 174-69
Permits required.
§ 174-70
Compliance with other provisions.
§ 174-71
Amount of exemption.
§ 174-72
Requests for exemption.
§ 174-73
Forward of requests to assessment agency.
§ 174-74
Review by assessment agency.
§ 174-75
Applicability of new construction and improvement costs.
§ 174-76
Proportional application of reduced assessment.
§ 174-77
Administration.
§ 174-78
Continuance of exemptions.
Ch 174 Art VII
Tax Certifications and Duplicates
§ 174-79
Tax certification fee.
§ 174-80
Duplicate tax bill fee.
Ch 174 Art VIII
Collection of Delinquent Taxes by Third-Party Agency; Recovery of Fees
§ 174-81
Definitions.
§ 174-82
Authorization to engage third-party agency.
§ 174-83
Notice.
Ch 178
Tenant Registration
Ch 181
Trees
Ch 184
Vehicles and Traffic
Ch 190
Water
Ch 196
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 174
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Boyertown as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
Attachment 1 - Walnut Square Abatement Area Map
Article I
Per Capita Tax
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§ 174-1
Authority.
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§ 174-2
Tax levied.
chevron_right
§ 174-3
Collection.
chevron_right
§ 174-4
Tax Collector's bond.
chevron_right
§ 174-5
Warrant for collection.
chevron_right
§ 174-6
Compensation of Tax Collector.
chevron_right
§ 174-7
Notice to taxpayers.
chevron_right
§ 174-8
Adding inhabitants to tax duplicate.
chevron_right
§ 174-9
Collection by distress.
chevron_right
§ 174-10
Collection from employers.
chevron_right
§ 174-11
Records.
chevron_right
§ 174-12
Audit.
chevron_right
§ 174-13
Discounts and interest penalties.
chevron_right
§ 174-14
Powers and duties of Tax Collector.
chevron_right
§ 174-15
Continuance of provisions.
chevron_right
Article II
Earned Income Tax
chevron_right
§ 174-16
Authority.
chevron_right
§ 174-17
Definition and word usage.
chevron_right
§ 174-18
Imposition of tax.
chevron_right
§ 174-19
No exemption from tax.
chevron_right
§ 174-20
Individual tax returns and payments.
chevron_right
§ 174-21
Employer withholding, remittance, and tax returns.
chevron_right
§ 174-22
Tax Collector.
chevron_right
§ 174-23
Interest, penalties, costs and fines.
chevron_right
§ 174-24
Severability.
chevron_right
§ 174-24.1
Purpose; amendment/restatement; repealer.
chevron_right
Article III
Amusement Device License Fee
chevron_right
§ 174-25
Authority.
chevron_right
§ 174-26
Definitions.
chevron_right
§ 174-27
Fee levied.
chevron_right
§ 174-28
Supervision required.
chevron_right
§ 174-29
Disturbances to be minimized.
chevron_right
§ 174-30
License required.
chevron_right
§ 174-31
Closing of violating premises.
chevron_right
§ 174-32
Violations and penalties.
chevron_right
Article IV
Local Services Tax
chevron_right
§ 174-33
Definitions.
chevron_right
§ 174-34
Imposition of tax.
chevron_right
§ 174-35
Amount of tax.
chevron_right
§ 174-36
Assessment; collection; delinquency; penalties; filing of information by businesses and landlords.
chevron_right
§ 174-37
Duty of employers.
chevron_right
§ 174-38
Individuals with several occupations.
chevron_right
§ 174-39
(Reserved)
chevron_right
§ 174-40
Self-employed individuals.
chevron_right
§ 174-41
Tax to be in addition to other taxes.
chevron_right
§ 174-42
Powers and duties of Tax Collector.
chevron_right
§ 174-43
Suit on collection.
chevron_right
§ 174-44
Violations and penalties.
chevron_right
§ 174-45
(Reserved)
chevron_right
§ 174-46
Authority.
chevron_right
§ 174-47
Continuance of provisions.
chevron_right
§ 174-47.1
Exemption from tax.
chevron_right
Article V
Realty Transfer Tax
chevron_right
§ 174-48
Title.
chevron_right
§ 174-49
Authority.
chevron_right
§ 174-50
Definitions.
chevron_right
§ 174-51
Imposition of tax; interest.
chevron_right
§ 174-52
Exempt parties.
chevron_right
§ 174-53
Excluded transactions.
chevron_right
§ 174-54
Documents to be fully taxable.
chevron_right
§ 174-55
Acquired company.
chevron_right
§ 174-56
Credits against tax.
chevron_right
§ 174-57
Extension of lease.
chevron_right
§ 174-58
Proceeds of judicial sale.
chevron_right
§ 174-59
Duties of Recorder of Deeds.
chevron_right
§ 174-60
Statement of value.
chevron_right
§ 174-61
Civil penalties.
chevron_right
§ 174-62
Liens.
chevron_right
§ 174-63
Enforcement.
chevron_right
§ 174-64
Regulations.
chevron_right
Article VI
Business Tax Abatement
chevron_right
§ 174-65
Word usage; definitions.
chevron_right
§ 174-66
Findings.
chevron_right
§ 174-67
Exemption granted.
chevron_right
§ 174-68
Limit of exemption.
chevron_right
§ 174-69
Permits required.
chevron_right
§ 174-70
Compliance with other provisions.
chevron_right
§ 174-71
Amount of exemption.
chevron_right
§ 174-72
Requests for exemption.
chevron_right
§ 174-73
Forward of requests to assessment agency.
chevron_right
§ 174-74
Review by assessment agency.
chevron_right
§ 174-75
Applicability of new construction and improvement costs.
chevron_right
§ 174-76
Proportional application of reduced assessment.
chevron_right
§ 174-77
Administration.
chevron_right
§ 174-78
Continuance of exemptions.
chevron_right
Article VII
Tax Certifications and Duplicates
chevron_right
§ 174-79
Tax certification fee.
chevron_right
§ 174-80
Duplicate tax bill fee.
chevron_right
Article VIII
Collection of Delinquent Taxes by Third-Party Agency; Recovery of Fees
chevron_right
§ 174-81
Definitions.
chevron_right
§ 174-82
Authorization to engage third-party agency.
chevron_right
§ 174-83
Notice.
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