City of Nanticoke, PA
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2023-12-06
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The Code
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Part II: General Legislation
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Chapter 463 Taxation
- The Charter
- Ch C Home Rule Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Administration of Government
- Ch 4 Assessments
- Ch 7 Authorities, Municipal
- Ch 10 Capital Reserve Fund
- Ch 15 Civil Service Commissions, Police and Fire
- Ch 19 Community Development, Department of
- Ch 32 Council Meetings
- Ch 48 Environmental Advisory Council
- Ch 64 Intergovernmental Agreements
- Ch 92 Pensions
- Ch 97 Planning Commission
- Ch 116 Recreation Board
- Ch 128 Technical Civil Service Commission
- Part II: General Legislation
- Ch 150 Alarm Devices
- Ch 155 Alcoholic Beverages
- Ch 163 Animals
- Ch 188 Burning, Open
- Ch 208 Collection Containers
- Ch 210 Construction Standards
- Ch 222 Curfew
- Ch 239 Dumpsters
- Ch 245 Emergency Services
- Ch 261 Firearms and Weapons
- Ch 263 Fire Insurance Claims
- Ch 263A Fire Prevention and Protection
- Ch 264 Fireworks
- Ch 267 Floodplain Management
- Ch 275 Furnaces, Outdoor
- Ch 292 Housing, Fair
- Ch 311 Licensing of Businesses and Trades
- Ch 326 Methamphetamine Laboratory Cleanup
- Ch 341 Nuisances
- Ch 347 Parks and Recreation Areas
- Ch 354 Picketing
- Ch 368 Property Maintenance
- Ch 372 Property, Rental
- Ch 376 Property, Sale of
- Ch 379 Property, Vacant and Abandoned
- Ch 384 Public Property
- Ch 389 Real Estate Registry
- Ch 410 Sewers and Sewage Disposal
- Ch 415 Sex Offender Residency Restrictions
- Ch 440 Solid Waste
- Ch 446 Stormwater Management
- Ch 450 Streets and Sidewalks
- Ch 455 Subdivision and Land Development
- Ch 463 Taxation
- Ch 463 Art I Residence Tax
- § 463-1 Levy of tax.
- Ch 463 Art II Per Capita Tax
- § 463-2 Levy of tax.
- § 463-3 Exoneration for active military personnel.
- § 463-4 Residence tax not repealed.
- § 463-5 Declaration of necessity.
- Ch 463 Art III Mercantile License Tax
- § 463-6 Definitions.
- § 463-7 Levy and collection of tax.
- § 463-8 Licenses.
- § 463-9 Imposition and rate of tax.
- § 463-10 Computation of volume of business.
- § 463-11 Returns.
- § 463-12 Payment.
- § 463-13 Powers and duties of Mercantile Tax Collector.
- § 463-14 Confidentiality.
- § 463-15 Suit on collection; payment.
- § 463-16 Violations and penalties.
- Ch 463 Art IV Business Privilege Tax
- § 463-17 Short title.
- § 463-18 Definitions.
- § 463-19 Applicability.
- § 463-20 Place of business.
- § 463-21 Gross receipts.
- § 463-22 Cash or accrual basis.
- § 463-23 Deductions from gross receipts.
- § 463-24 Exclusions.
- § 463-25 Interstate commerce exemption.
- § 463-26 Either business privilege registration or mercantile license required.
- § 463-27 Certificate of registration.
- § 463-28 Registration period.
- § 463-29 Registration fees.
- § 463-30 Late charges.
- § 463-31 Forms and where to file.
- § 463-32 Tax.
- § 463-33 Requirement of filing return.
- § 463-34 Time of filing.
- Ch 463 Art V Deteriorated Industrial and Commercial Property Exemption
- § 463-35 Boundaries.
- § 463-36 Schedule of tax exemptions.
- Ch 463 Art VI Tax Certifications
- § 463-37 Treasurer authorized to provide certifications; fees.
- Ch 463 Art VII Earned Income and Net Profits Tax
- § 463-38 Definitions.
- § 463-39 Imposition of tax.
- § 463-40 Declaration and payment of tax.
- § 463-41 Collection at source.
- § 463-42 Powers and duties of tax officer.
- § 463-43 Interest and penalties against taxpayer.
- § 463-44 Violations and penalties.
- § 463-45 Collection of other taxes.
- § 463-46 Confidentiality; prohibited conduct; penalties.
- § 463-46.1 Compensation of income tax officer.
- § 463-46.2 Applicability.
- Ch 463 Art VIII Realty Transfer Tax
- § 463-47 Imposition of tax.
- § 463-48 Administration.
- § 463-49 Interest.
- Ch 463 Art IX Local Services Tax
- § 463-50 Short title.
- § 463-51 Definitions.
- § 463-52 Levy of tax.
- § 463-53 Exemption and refunds.
- § 463-54 Duty of employers to collect.
- § 463-55 Returns.
- § 463-56 Dates for determining tax liability and payment.
- § 463-57 Self-employed individuals.
- § 463-58 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- § 463-59 Nonresidents subject to tax.
- § 463-60 Administration of tax.
- § 463-61 Suits for collection.
- § 463-62 Violations and penalties.
- § 463-63 Interpretation.
- Ch 463 Art X Delinquent Accounts
- § 463-64 Authorization to file liens.
- § 463-65 Interest.
- § 463-66 Reasonable charges, expenses and fees.
- § 463-67 Additional actions.
- Ch 463 Art XI Local Economic Revitalization Tax Assistance (LERTA)
- § 463-68 Definitions.
- § 463-69 Designated property; cost of improvement; zoning and other approvals.
- § 463-70 Exemptions.
- § 463-71 Procedure for obtaining exemption.
- § 463-72 Termination date.
- § 463-73 Extension.
- § 463-74 Revocation of LERTA exemption.
- § 463-75 Amendments.
- § 463-76 Repeal.
- § 463-77 Severability.
- § 463-78 Further authorization.
- Ch 463 Art XII Compliance with Act 57 of 2022
- § 463-79 Tax Collector to implement provisions of Act 57 of 2022.
- § 463-80 Repealer.
- § 463-81 Severability.
- § 463-82 When effective.
- Ch 472 Transient Retail Businesses
- Ch 480 Vehicles, Disabled and Unattended
- Ch 485 Vehicles and Traffic
- Ch 500 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the City Council of the City of Nanticoke
as indicated in article histories. Amendments noted where applicable.]
