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Borough of Quakertown, PA
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2024-02-07
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Municipal Code
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Chapter 24 Taxation, Special
Municipal Code
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
Bicycles
Ch 4
Buildings
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Electrical Utility
Ch 8
Floodplains
Ch 9
Grading and Excavation
Ch 10
Health and Safety
Ch 11
Housing
Ch 12
Libraries
Ch 13
Licenses, Permits and General Business Regulations
Ch 14
Mobile Homes and Mobile Home Parks
Ch 15
Motor Vehicles and Traffic
Ch 16
Parks and Recreation
Ch 17
Planned Residential Development
Ch 18
Sewers and Sewage Disposal
Ch 19
Signs and Billboards
Ch 20
Solid Waste
Ch 21
Streets and Sidewalks
Ch 21A
MS4 Stormwater Management
Ch 22
Subdivision and Land Development
Ch 23
Swimming Pools, Spas and Hot Tubs
Ch 24
Taxation, Special
Ch 24 Pt 1
REALTY TRANSFER TAX
§ 101
Short Title.
§ 102
Definitions.
§ 103
Imposition of Tax; Interest.
§ 104
Exempt Parties.
§ 105
Excluded Transactions.
§ 106
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 107
Acquired Company.
§ 108
Credits Against Tax.
§ 109
Determinations by Department of Revenue.
§ 110
Extension of Lease.
§ 111
Proceeds of Judicial Sale.
§ 112
Duties of Recorder of Deeds.
§ 113
Statement of Value.
§ 114
Civil Penalties.
§ 115
Lien.
§ 116
Enforcement.
§ 117
Regulations.
Ch 24 Pt 2
EARNED INCOME AND NET PROFITS
§ 201
Levy of Tax.
§ 202
Definitions.
§ 203
Persons Subject to Earned Income Tax and the Tax Rate.
§ 204
What Is Taxed.
§ 205
What Is Included in Earned Income/Compensation.
§ 206
What Is Included in Net Profits.
§ 207
Exclusions From Tax.
§ 208
Resident Taxation.
§ 209
Nonresident Taxation.
§ 210
Credits.
§ 211
Deductions and Losses.
§ 212
Allocation/Apportionment of Earned Income/Compensation and Net Profits Tax for Nonresidents.
§ 213
Employers Required To Withhold.
§ 214
Voluntary Withholding.
§ 215
Registration of Employers.
§ 216
Liability of Employee.
§ 217
Liability of Employer.
§ 218
Annual Returns of Taxpayers.
§ 219
Declaration and Payment of Estimated Tax.
§ 220
Returns of Employers and Payments of Withheld Tax.
§ 221
Fiscal Years.
§ 222
Cash or Accrual Basis.
§ 223
Penalty and Interest.
§ 224
Extensions.
§ 225
Change in Federal Taxable Income.
§ 226
Income Tax Officer.
§ 227
Administrative Appeals.
§ 228
Examination of Books and Records of Taxpayers and Employers.
§ 229
Records to Be Kept by Taxpayers.
§ 230
Refunds and Credits.
§ 231
Fines and Penalties for Violations.
§ 232
Concurrent Remedies.
§ 233
Failure to Receive Forms.
§ 234
Return Completion.
§ 235
Who Must File.
§ 236
Registration of Taxpayers.
§ 237
Installment Plans for Delinquent Amounts.
§ 238
Suit for Collection of Delinquent Amounts.
§ 239
Wage Attachments.
§ 240
Bad Checks.
§ 241
Changes in the Language of Act 511 By the PA General Assembly.
§ 242
Assessment and Collection of Underpayment of the Tax.
§ 243
Paid Under Protest.
§ 244
Delinquent Tax Collection Postage Expense.
§ 245
Indebtedness and Priority Claims.
§ 246
Procedure When Taxation Is Not Defined in Rules and Regulations.
§ 247
Rule on Apportioning Income on Professional Athletes.
§ 248
Earned Income/Compensation.
§ 249
Net Profits.
Ch 24 Pt 3
MISCELLANEOUS TAX PROVISIONS
§ 301
Tax Discounts and Penalties.
§ 302
Salary of Tax Collector.
Ch 24 Pt 4
LOCAL SERVICES TAX
§ 401
Short Title.
§ 402
Definitions.
§ 403
Levy of Tax.
§ 404
Exemption and Refunds.
§ 405
Duty of Employers to Collect.
§ 406
Returns.
§ 407
Dates for Determining Tax Liability and Payment.
§ 408
Self-Employed Individuals.
§ 409
Individuals Engaged in More Than One Occupation or Employed in More Than One Political Subdivision.
§ 410
Nonresidents Subject to Tax.
§ 411
Administration of Tax.
§ 412
Suits for Collection.
§ 413
Violations and Penalties.
§ 414
Interpretation.
Ch 24 Pt 5
LOCAL ECONOMIC REVITALIZATION TAX ASSISTANCE
§ 501
Short Title.
§ 502
Definitions.
§ 503
Deteriorated Area.
§ 504
Exemptions.
§ 505
Exemption Schedule.
§ 506
Procedure for Obtaining Exemption.
§ 507
Transferability.
§ 508
Intergovernmental Cooperation Agreement.
§ 509
Revocation of LERTA Exemption.
§ 510
Term; Applicability.
Ch 25
Trees
Ch 26
Water
Ch 27
Zoning
Appendix
Apx A
Annexation of Territory
Apx B
Bond Issues and Loans
Apx C
Contracts and Services
Apx D
Governmental and Intergovernmental Affairs
Apx E
Plan Approval
Apx F
Public Property
Apx G
Sewers, Drains and Watercourses
Apx H
Streets and Sidewalks
Apx I
Water
Apx J
Zoning; Prior Ordinances
Key
Ch KO
Key to the Disposition of All Ordinances (and Significant Resolutions)
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Chapter 24
Taxation, Special
Part 1
REALTY TRANSFER TAX
chevron_right
§ 101
Short Title.
chevron_right
§ 102
Definitions.
chevron_right
§ 103
Imposition of Tax; Interest.
chevron_right
§ 104
Exempt Parties.
chevron_right
§ 105
Excluded Transactions.
chevron_right
§ 106
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 107
Acquired Company.
chevron_right
§ 108
Credits Against Tax.
chevron_right
§ 109
Determinations by Department of Revenue.
chevron_right
§ 110
Extension of Lease.
chevron_right
§ 111
Proceeds of Judicial Sale.
chevron_right
§ 112
Duties of Recorder of Deeds.
chevron_right
§ 113
Statement of Value.
chevron_right
§ 114
Civil Penalties.
chevron_right
§ 115
Lien.
chevron_right
§ 116
Enforcement.
chevron_right
§ 117
Regulations.
chevron_right
Part 2
EARNED INCOME AND NET PROFITS
chevron_right
§ 201
Levy of Tax.
chevron_right
§ 202
Definitions.
chevron_right
§ 203
Persons Subject to Earned Income Tax and the Tax Rate.
chevron_right
§ 204
What Is Taxed.
chevron_right
§ 205
What Is Included in Earned Income/Compensation.
chevron_right
§ 206
What Is Included in Net Profits.
chevron_right
§ 207
Exclusions From Tax.
chevron_right
§ 208
Resident Taxation.
chevron_right
§ 209
Nonresident Taxation.
chevron_right
§ 210
Credits.
chevron_right
§ 211
Deductions and Losses.
chevron_right
§ 212
Allocation/Apportionment of Earned Income/Compensation and Net Profits Tax for Nonresidents.
chevron_right
§ 213
Employers Required To Withhold.
chevron_right
§ 214
Voluntary Withholding.
chevron_right
§ 215
Registration of Employers.
chevron_right
§ 216
Liability of Employee.
chevron_right
§ 217
Liability of Employer.
chevron_right
§ 218
Annual Returns of Taxpayers.
chevron_right
§ 219
Declaration and Payment of Estimated Tax.
chevron_right
§ 220
Returns of Employers and Payments of Withheld Tax.
chevron_right
§ 221
Fiscal Years.
chevron_right
§ 222
Cash or Accrual Basis.
chevron_right
§ 223
Penalty and Interest.
chevron_right
§ 224
Extensions.
chevron_right
§ 225
Change in Federal Taxable Income.
chevron_right
§ 226
Income Tax Officer.
chevron_right
§ 227
Administrative Appeals.
chevron_right
§ 228
Examination of Books and Records of Taxpayers and Employers.
chevron_right
§ 229
Records to Be Kept by Taxpayers.
chevron_right
§ 230
Refunds and Credits.
chevron_right
§ 231
Fines and Penalties for Violations.
chevron_right
§ 232
Concurrent Remedies.
chevron_right
§ 233
Failure to Receive Forms.
chevron_right
§ 234
Return Completion.
chevron_right
§ 235
Who Must File.
chevron_right
§ 236
Registration of Taxpayers.
chevron_right
§ 237
Installment Plans for Delinquent Amounts.
chevron_right
§ 238
Suit for Collection of Delinquent Amounts.
chevron_right
§ 239
Wage Attachments.
chevron_right
§ 240
Bad Checks.
chevron_right
§ 241
Changes in the Language of Act 511 By the PA General Assembly.
chevron_right
§ 242
Assessment and Collection of Underpayment of the Tax.
chevron_right
§ 243
Paid Under Protest.
chevron_right
§ 244
Delinquent Tax Collection Postage Expense.
chevron_right
§ 245
Indebtedness and Priority Claims.
chevron_right
§ 246
Procedure When Taxation Is Not Defined in Rules and Regulations.
chevron_right
§ 247
Rule on Apportioning Income on Professional Athletes.
chevron_right
§ 248
Earned Income/Compensation.
chevron_right
§ 249
Net Profits.
chevron_right
Part 3
MISCELLANEOUS TAX PROVISIONS
chevron_right
§ 301
Tax Discounts and Penalties.
chevron_right
§ 302
Salary of Tax Collector.
chevron_right
Part 4
LOCAL SERVICES TAX
chevron_right
§ 401
Short Title.
chevron_right
§ 402
Definitions.
chevron_right
§ 403
Levy of Tax.
chevron_right
§ 404
Exemption and Refunds.
chevron_right
§ 405
Duty of Employers to Collect.
chevron_right
§ 406
Returns.
chevron_right
§ 407
Dates for Determining Tax Liability and Payment.
chevron_right
§ 408
Self-Employed Individuals.
chevron_right
§ 409
Individuals Engaged in More Than One Occupation or Employed in More Than One Political Subdivision.
chevron_right
§ 410
Nonresidents Subject to Tax.
chevron_right
§ 411
Administration of Tax.
chevron_right
§ 412
Suits for Collection.
chevron_right
§ 413
Violations and Penalties.
chevron_right
§ 414
Interpretation.
chevron_right
Part 5
LOCAL ECONOMIC REVITALIZATION TAX ASSISTANCE
chevron_right
§ 501
Short Title.
chevron_right
§ 502
Definitions.
chevron_right
§ 503
Deteriorated Area.
chevron_right
§ 504
Exemptions.
chevron_right
§ 505
Exemption Schedule.
chevron_right
§ 506
Procedure for Obtaining Exemption.
chevron_right
§ 507
Transferability.
chevron_right
§ 508
Intergovernmental Cooperation Agreement.
chevron_right
§ 509
Revocation of LERTA Exemption.
chevron_right
§ 510
Term; Applicability.
chevron_right