Borough of Mahanoy City, PA
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2023-02-07
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The Code
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Part II: General Legislation
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Chapter 171 Taxation
- The Charter
- Ch C Home Rule Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 1A Administrative Code
- Ch 2 Auditor, Borough
- Ch 7 Drug Task Force
- Ch 10 Engineer, Borough
- Ch 15 Fire Department
- Ch 24 Manager, Borough
- Ch 28 Municipal Authorities
- Ch 31 Nonuniformed Employees Pension Plan
- Ch 34 Planning Commission
- Ch 37 Police Department
- Ch 40 Police Pension Fund
- Ch 45 (Reserved)
- Ch 48 Salaries and Compensation
- Ch 49 Shade Tree Commission
- Ch 50 (Reserved)
- Part II: General Legislation
- Ch 62 Alcoholic Beverages
- Ch 64 Animals
- Ch 67 (Reserved)
- Ch 69 (Reserved)
- Ch 70 (Reserved)
- Ch 72 Building Construction
- Ch 75 Buildings, Numbering of
- Ch 77 Burning, Outdoor
- Ch 78 Construction Codes, Uniform
- Ch 80 Creeks and Drains
- Ch 83 Curfew
- Ch 86 Drug Paraphernalia
- Ch 88 (Reserved)
- Ch 91 Entertainment
- Ch 93 Excavations in Streets
- Ch 95 Fees
- Ch 96 Fire Apparatus
- Ch 98 Firearms
- Ch 99 Fireworks
- Ch 102 (Reserved)
- Ch 103 Floodplains
- Ch 105 (Reserved)
- Ch 108 (Reserved)
- Ch 113 (Reserved)
- Ch 116 Gas, Liquefied Petroleum
- Ch 119 House Nuisances
- Ch 121 Housing and Property Maintenance
- Ch 122 Illegal Immigration
- Ch 123 Insurance
- Ch 126 Laser Beam Pointers
- Ch 128 Littering
- Ch 131 Loitering
- Ch 133 Low- and Moderate-Income Housing
- Ch 136 (Reserved)
- Ch 138 Moving Permits
- Ch 139 Nuisances
- Ch 140 Occupancy Permits
- Ch 143 Peddling and Soliciting
- Ch 146 (Reserved)
- Ch 149 Poles and Wires
- Ch 154 Refrigerators, Abandoned
- Ch 156 Rental Properties
- Ch 159 Sewers
- Ch 163 Snow Removal
- Ch 166 Streets and Sidewalks
- Ch 171 Taxation
- Ch 171 Art I Earned Income and Net Profits Tax
- § 171-1 Definitions.
- § 171-2 Exemptions.
- § 171-3 Imposition of tax.
- § 171-4 Individual tax returns and payments.
- § 171-5 Employer withholding, remittance, and tax returns.
- § 171-6 Tax Officer.
- § 171-7 Interest, penalties, costs and fines.
- § 171-8 Severability.
- § 171-9 Purpose; repealer.
- § 171-9.1 Effective date.
- Ch 171 Art II Realty Transfer Tax
- § 171-10 Title.
- § 171-11 Authority.
- § 171-12 Definitions.
- § 171-13 Imposition of tax; interest.
- § 171-14 Exempt parties.
- § 171-15 Excluded transactions.
- § 171-16 Transfers between corporations or associations and members.
- § 171-17 Acquired companies.
- § 171-18 Credits against tax.
- § 171-19 Renewal or extension of lease.
- § 171-19.1 Proceeds of judicial sales.
- § 171-19.2 Powers and duties of Recorder of Deeds.
- § 171-19.3 Statement of value.
- § 171-19.4 Civil penalties.
- § 171-19.5 Lien.
- § 171-19.6 Recovery of taxes.
- § 171-19.7 Enforcement; regulations.
- § 171-19.8 Severability.
- § 171-19.9 Effective date.
- Ch 171 Art III Local Services Tax
- § 171-20 Short title.
- § 171-20.1 Authority.
- § 171-21 Definitions.
- § 171-22 Levy of tax.
- § 171-23 Exemption and refunds.
- § 171-24 Duty of employers to collect.
- § 171-25 Returns.
- § 171-26 Dates for determining tax liability and payment.
- § 171-27 Self-employed individuals.
- § 171-28 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- § 171-29 Nonresidents subject to tax.
- § 171-30 Administration of tax.
- § 171-30.1 Suits for collection.
- § 171-30.2 Violations and penalties.
- § 171-30.3 Interpretation.
- Ch 171 Art IV Per Capita Tax
- § 171-31 Definitions; word usage.
- § 171-32 Imposition of tax.
- § 171-33 Notice of tax due.
- § 171-34 Due date.
- § 171-35 Penalty for delinquent tax.
- § 171-36 Recovery by Borough.
- § 171-37 Violations and penalties.
- § 171-38 Authorization.
- § 171-39 Continuance of tax from year to year.
- Ch 171 Art V Amusement Machine Tax
- § 171-40 Definitions; word usage.
- § 171-41 Imposition of tax; by whom payable; rate.
- § 171-42 Due date; substitution of devices; no refunds.
- § 171-43 Certificate of payment; seals.
- § 171-44 Penalty for delinquent tax.
- § 171-45 Information confidential.
- § 171-46 Recovery by Borough.
- § 171-47 Payment over to Borough treasury.
- § 171-48 Administrative expenses.
- § 171-49 Nonapplicability.
- § 171-50 Violations and penalties.
- § 171-51 When effective; continuance of tax.
- Ch 173 Tobacco
- Ch 174 Transient Merchants
- Ch 179 Vehicles and Traffic
- Ch 182 Water
- Ch 184 (Reserved)
- Appendix
- Ch A194 Cable Television Franchise
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Borough Council of the Borough of
Mahanoy City as indicated in article histories. Amendments noted where
applicable.[1]]
[1]
Editor's Note: Section 4 of Ord. No. 82-2, adopted 5-4-1982,
reads as follows:
"SECTION 4. That the penalty for the late payment of real
estate taxes and any other tax, except as provided by any other provision
of this article, levied by the Borough of Mahanoy City is to be at
the rate of 10% per annum."
