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Borough of Quakertown, PA
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Chapter 24 Taxation, Special
Chapter 24
Taxation, Special
Part 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.
Part 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.
Part 3
MISCELLANEOUS TAX PROVISIONS
§ 301
Tax Discounts and Penalties.
§ 302
Salary of Tax Collector.
Part 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.
Part 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.
Part 6
FIRE TAX
§ 601
Levy and Collection of Tax.
§ 602
Amount of Tax.
§ 603
Payment of Tax.
§ 604
Interest and Penalties.
§ 605
Collection of Delinquent Tax.