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Borough of West Mifflin, PA
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2023-08-15
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Part II General Legislation
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Chapter 260 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 6
Authorities
Ch 10
Boards and Commissions
Ch 14
Borough Council
Ch 22
Fire Companies
Ch 25
Firemen's Relief Association
Ch 35
Manager
Ch 40
Officers and Employees
Ch 46
Pensions
Ch 50
Police Department
General Legislation
Ch 70
Alarm Devices
Ch 74
Alcoholic Beverages
Ch 78
Amusements
Ch 82
Animals
Ch 90
Brush, Grass and Weeds
Ch 94
Buildings, Unsafe
Ch 100
Construction Codes, Uniform
Ch 104
Curfew
Ch 108
Dumpsters and Portable Storage Containers
Ch 116
Fee Schedule
Ch 120
Firearms
Ch 126
Fire Prevention
Ch 130
Fireworks
Ch 135
Flood Damage Prevention
Ch 141
Grading and Excavation
Ch 148
Hazardous or Toxic Materials
Ch 154
Insurance
Ch 158
Junk, Secondhand and Antique Dealers
Ch 168
Littering
Ch 172
Mobile Food Vendors
Ch 175
Municipal Claims and Liens
Ch 180
Noise
Ch 184
Nuisances
Ch 186
Occupancy Permits
Ch 189
Parks and Recreation
Ch 193
Peace and Good Order
Ch 198
Peddling and Soliciting
Ch 205
Property Maintenance
Ch 212
Rental Property
Ch 215
Rights-Of-Way
Ch 220
Sewers and Sewage Disposal
Ch 224
Signs
Ch 235
Solid Waste
Ch 240
Stormwater Management
Ch 246
Streets and Sidewalks
Ch 250
Subdivision and Land Development
Ch 254
Swimming Pools
Ch 260
Taxation
Ch 260 Art I
House Trailer Tax
§ 260-1
Levy of tax.
§ 260-2
Monthly report.
§ 260-3
Penalty for unpaid tax.
§ 260-4
Examination of records.
§ 260-5
Identification of occupants and owners.
§ 260-6
Posting of provisions.
§ 260-7
Suit to recover taxes and penalties.
§ 260-8
Additional remedies.
§ 260-9
Violations and penalties.
Ch 260 Art II
Earned Income Tax
§ 260-10
Incorporation by reference.
§ 260-11
Definitions.
§ 260-12
Imposition of tax.
§ 260-13
Administration; powers and duties of officer.
§ 260-14
Exemptions and credits.
§ 260-15
Effective date.
§ 260-16
through § 260-18. (Reserved)
Ch 260 Art III
Amusement Tax
§ 260-19
Definitions; word usage.
§ 260-20
Imposition of tax.
§ 260-21
Permits.
§ 260-22
Imposition and rate of tax.
§ 260-23
Collection at source.
§ 260-24
Returns.
§ 260-25
Recovery of delinquent taxes.
§ 260-26
Use of funds.
§ 260-27
Collector of Taxes.
§ 260-28
Powers and duties of Collector.
§ 260-29
Violations and penalties.
§ 260-30
Applicability.
§ 260-31
Credits against tax.
§ 260-32
Effective date.
Ch 260 Art IV
Mercantile Tax
§ 260-33
Definitions; word usage.
§ 260-34
Imposition of tax.
§ 260-35
Licenses.
§ 260-36
Imposition and rate of tax.
§ 260-37
Computation of volume of business.
§ 260-38
Declaration and payment of tax.
§ 260-39
Payment at time of filing return.
§ 260-40
Duties of Collector; administration and enforcement.
§ 260-41
Recovery of delinquent taxes; interest and penalties.
§ 260-42
Collector of Taxes.
§ 260-43
Violations and penalties.
§ 260-44
Applicability.
§ 260-45
Effective date.
Ch 260 Art V
Tax Certification
§ 260-46
Fees.
§ 260-47
Basis for fees; amendment of fees.
§ 260-48
Duties of Tax Collector.
§ 260-49
Reimbursement of costs incurred by Tax Collector.
Ch 260 Art VI
Delinquent Taxes
§ 260-50
Penalties.
§ 260-51
Interest.
§ 260-52
Additional penalties, costs, interest and fees.
Ch 260 Art VII
Landfill Tax
§ 260-53
Definitions.
§ 260-54
Imposition of tax.
§ 260-55
Returns and payments.
§ 260-56
Records.
§ 260-57
Confidentiality.
§ 260-58
Payment under protest.
§ 260-59
Recovery of delinquent taxes; interest and penalties.
§ 260-60
Violations and penalties.
§ 260-61
Collection of fees, interest and penalties.
§ 260-62
Effective date.
Ch 260 Art VIII
LERTA Program
§ 260-63
Definitions.
§ 260-64
Boundaries.
§ 260-65
Exemption.
§ 260-66
Exemption schedule.
§ 260-67
Procedure for obtaining exemption.
§ 260-68
Transferability.
§ 260-69
Severability.
§ 260-70
Contemporaneous adoption.
§ 260-71
Repealer.
§ 260-72
When effective.
Ch 260 Art IX
Tax Exemptions
§ 260-73
Definitions.
§ 260-74
Special tax provisions.
§ 260-75
Participation in program.
§ 260-76
Rules and regulations.
Ch 260 Art X
Business Privilege Tax
§ 260-77
Definitions.
§ 260-78
Imposition and rate of tax.
§ 260-79
Registration; estimated revenue; returns and payments.
§ 260-80
Credits against tax.
§ 260-81
Tax Collector.
§ 260-82
Suit for collection; interest and penalties.
§ 260-83
Violations and penalties.
§ 260-84
Construal of provisions; severability.
§ 260-85
Payment under protest; overpayment.
§ 260-86
Effective date.
Ch 260 Art XI
Additions and Revisions to Realty Tax Duplicates
§ 260-87
Notification of issuance of building and occupancy permits.
§ 260-88
Additions and revisions to duplicates; reassessed property taxable.
§ 260-89
Procedure for additions and revisions to duplicates.
Ch 260 Art XII
Realty Transfer Tax
§ 260-90
Imposition of tax; rate.
§ 260-91
Administration and enforcement.
§ 260-92
Interest.
§ 260-93
Effective date.
Ch 260 Art XIII
Local Services Tax
§ 260-94
Short title.
§ 260-95
Definitions.
§ 260-96
Levy of tax.
§ 260-97
Exemptions; refunds.
§ 260-98
Duty of employers to collect.
§ 260-99
Returns.
§ 260-100
Dates for determining tax liability and payment.
§ 260-101
Self-employed individuals.
§ 260-102
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 260-103
Nonresidents subject to tax.
§ 260-104
Administration and enforcement.
§ 260-105
Suit for collection; interest and penalty.
§ 260-106
Violations and penalties.
§ 260-107
Construal of provisions.
Ch 260 Art XIV
Compliance With Distraint Notice
§ 260-108
Incorporation of whereas clauses.
§ 260-109
Collection of unpaid property tax through tenant.
§ 260-110
Violations and penalties.
Ch 265
Trees
Ch 270
(Reserved)
Ch 274
Vehicles and Traffic
Ch 290
Zoning
Appendix
Ch A291
Legislative Enactments
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 260
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of West Mifflin as indicated in article histories. Amendments noted where applicable.]
Article I
House Trailer Tax
chevron_right
§ 260-1
Levy of tax.
chevron_right
§ 260-2
Monthly report.
chevron_right
§ 260-3
Penalty for unpaid tax.
chevron_right
§ 260-4
Examination of records.
chevron_right
§ 260-5
Identification of occupants and owners.
chevron_right
§ 260-6
Posting of provisions.
chevron_right
§ 260-7
Suit to recover taxes and penalties.
chevron_right
§ 260-8
Additional remedies.
chevron_right
§ 260-9
Violations and penalties.
chevron_right
Article II
Earned Income Tax
chevron_right
§ 260-10
Incorporation by reference.
chevron_right
§ 260-11
Definitions.
chevron_right
§ 260-12
Imposition of tax.
chevron_right
§ 260-13
Administration; powers and duties of officer.
chevron_right
§ 260-14
Exemptions and credits.
chevron_right
§ 260-15
Effective date.
chevron_right
§ 260-16
through § 260-18. (Reserved)
chevron_right
Article III
Amusement Tax
chevron_right
§ 260-19
Definitions; word usage.
chevron_right
§ 260-20
Imposition of tax.
chevron_right
§ 260-21
Permits.
chevron_right
§ 260-22
Imposition and rate of tax.
chevron_right
§ 260-23
Collection at source.
chevron_right
§ 260-24
Returns.
chevron_right
§ 260-25
Recovery of delinquent taxes.
chevron_right
§ 260-26
Use of funds.
chevron_right
§ 260-27
Collector of Taxes.
chevron_right
§ 260-28
Powers and duties of Collector.
chevron_right
§ 260-29
Violations and penalties.
chevron_right
§ 260-30
Applicability.
chevron_right
§ 260-31
Credits against tax.
chevron_right
§ 260-32
Effective date.
chevron_right
Article IV
Mercantile Tax
chevron_right
§ 260-33
Definitions; word usage.
chevron_right
§ 260-34
Imposition of tax.
chevron_right
§ 260-35
Licenses.
chevron_right
§ 260-36
Imposition and rate of tax.
chevron_right
§ 260-37
Computation of volume of business.
chevron_right
§ 260-38
Declaration and payment of tax.
chevron_right
§ 260-39
Payment at time of filing return.
chevron_right
§ 260-40
Duties of Collector; administration and enforcement.
chevron_right
§ 260-41
Recovery of delinquent taxes; interest and penalties.
chevron_right
§ 260-42
Collector of Taxes.
chevron_right
§ 260-43
Violations and penalties.
chevron_right
§ 260-44
Applicability.
chevron_right
§ 260-45
Effective date.
chevron_right
Article V
Tax Certification
chevron_right
§ 260-46
Fees.
chevron_right
§ 260-47
Basis for fees; amendment of fees.
chevron_right
§ 260-48
Duties of Tax Collector.
chevron_right
§ 260-49
Reimbursement of costs incurred by Tax Collector.
chevron_right
Article VI
Delinquent Taxes
chevron_right
§ 260-50
Penalties.
chevron_right
§ 260-51
Interest.
chevron_right
§ 260-52
Additional penalties, costs, interest and fees.
chevron_right
Article VII
Landfill Tax
chevron_right
§ 260-53
Definitions.
chevron_right
§ 260-54
Imposition of tax.
chevron_right
§ 260-55
Returns and payments.
chevron_right
§ 260-56
Records.
chevron_right
§ 260-57
Confidentiality.
chevron_right
§ 260-58
Payment under protest.
chevron_right
§ 260-59
Recovery of delinquent taxes; interest and penalties.
chevron_right
§ 260-60
Violations and penalties.
chevron_right
§ 260-61
Collection of fees, interest and penalties.
chevron_right
§ 260-62
Effective date.
chevron_right
Article VIII
LERTA Program
chevron_right
§ 260-63
Definitions.
chevron_right
§ 260-64
Boundaries.
chevron_right
§ 260-65
Exemption.
chevron_right
§ 260-66
Exemption schedule.
chevron_right
§ 260-67
Procedure for obtaining exemption.
chevron_right
§ 260-68
Transferability.
chevron_right
§ 260-69
Severability.
chevron_right
§ 260-70
Contemporaneous adoption.
chevron_right
§ 260-71
Repealer.
chevron_right
§ 260-72
When effective.
chevron_right
Article IX
Tax Exemptions
chevron_right
§ 260-73
Definitions.
chevron_right
§ 260-74
Special tax provisions.
chevron_right
§ 260-75
Participation in program.
chevron_right
§ 260-76
Rules and regulations.
chevron_right
Article X
Business Privilege Tax
chevron_right
§ 260-77
Definitions.
chevron_right
§ 260-78
Imposition and rate of tax.
chevron_right
§ 260-79
Registration; estimated revenue; returns and payments.
chevron_right
§ 260-80
Credits against tax.
chevron_right
§ 260-81
Tax Collector.
chevron_right
§ 260-82
Suit for collection; interest and penalties.
chevron_right
§ 260-83
Violations and penalties.
chevron_right
§ 260-84
Construal of provisions; severability.
chevron_right
§ 260-85
Payment under protest; overpayment.
chevron_right
§ 260-86
Effective date.
chevron_right
Article XI
Additions and Revisions to Realty Tax Duplicates
chevron_right
§ 260-87
Notification of issuance of building and occupancy permits.
chevron_right
§ 260-88
Additions and revisions to duplicates; reassessed property taxable.
chevron_right
§ 260-89
Procedure for additions and revisions to duplicates.
chevron_right
Article XII
Realty Transfer Tax
chevron_right
§ 260-90
Imposition of tax; rate.
chevron_right
§ 260-91
Administration and enforcement.
chevron_right
§ 260-92
Interest.
chevron_right
§ 260-93
Effective date.
chevron_right
Article XIII
Local Services Tax
chevron_right
§ 260-94
Short title.
chevron_right
§ 260-95
Definitions.
chevron_right
§ 260-96
Levy of tax.
chevron_right
§ 260-97
Exemptions; refunds.
chevron_right
§ 260-98
Duty of employers to collect.
chevron_right
§ 260-99
Returns.
chevron_right
§ 260-100
Dates for determining tax liability and payment.
chevron_right
§ 260-101
Self-employed individuals.
chevron_right
§ 260-102
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 260-103
Nonresidents subject to tax.
chevron_right
§ 260-104
Administration and enforcement.
chevron_right
§ 260-105
Suit for collection; interest and penalty.
chevron_right
§ 260-106
Violations and penalties.
chevron_right
§ 260-107
Construal of provisions.
chevron_right
Article XIV
Compliance With Distraint Notice
chevron_right
§ 260-108
Incorporation of whereas clauses.
chevron_right
§ 260-109
Collection of unpaid property tax through tenant.
chevron_right
§ 260-110
Violations and penalties.
chevron_right