City of Altoona, PA
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2023-09-11
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Part II: General Legislation
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Chapter 646 Taxation
- The Charter
- Ch C Home Rule Charter
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Administration of Government
- Ch 11 (Reserved)
- Ch 15 Authorities, Boards and Commissions
- Ch 22 Electrical and Engineering Civil Service
- Ch 44 Fire Civil Service Commission
- Ch 94 Pensions
- Ch 98 Personnel Policies
- Ch 105 Police Civil Service Commission
- Ch 112 Records
- Ch 117 Refunds Policy
- Ch 134 (Reserved)
- Part II: General Legislation
- Ch 170 Alarm Systems, Fire
- Ch 171 Alarm Systems
- Ch 175 Alcoholic Beverages
- Ch 184 Animals
- Ch 237 Business Privilege License
- Ch 256 Checks, Returned
- Ch 262 Condemnation Orders
- Ch 270 Construction Standards
- Ch 281 Curfew
- Ch 289 Demolition or Partial Demolition of Buildings and Other Structures
- Ch 291 Disorderly Houses
- Ch 295 Disposition of Surplus Real and Personal Property
- Ch 300 Driveways
- Ch 314 Electricians
- Ch 335 Fees
- Ch 346 Fire Cost Recovery
- Ch 347 Firearms and Fireworks
- Ch 352 Fire Insurance Proceeds
- Ch 358 Fire Prevention
- Ch 362 Floodplain Regulations
- Ch 390 Grass, Weeds and Other Vegetation
- Ch 397 Hazardous Materials Cleanup
- Ch 405 Lease and/or Conveyance of City-Owned Lands
- Ch 440 Littering and Dumping
- Ch 453 Mercantile Licenses
- Ch 470 Noise
- Ch 474 Nuisances
- Ch 510 Parks and Recreational Facilities
- Ch 515 Pawnbrokers, Junk Dealers and Secondhand Dealers
- Ch 535 Planning
- Ch 542 Plumbers
- Ch 550 Property Maintenance
- Ch 553 Public Gatherings
- Ch 555 Public Property, Protection of
- Ch 557 Purchasing of Real Estate, Materials, Supplies and Services
- Ch 558 Redevelopment Authority Designated as Land Bank
- Ch 560 Registration of Properties in Default of Mortgage
- Ch 563 Registration of Vacant Buildings
- Ch 570 Residential Rental Inspection
- Ch 580 Sewage Facilities
- Ch 584 Sexually Oriented Businesses
- Ch 593 Signs
- Ch 595 Small Wireless Facilities
- Ch 597 Skateboards, Roller Skates and Scooters
- Ch 615 Solid Waste
- Ch 620 Stormwater Management, Erosion and Sedimentation Control
- Ch 633 Streets and Sidewalks
- Ch 640 Subdivision of Land and Land Developments
- Ch 646 Taxation
- Ch 646 Art I Mercantile License Tax
- § 646-1 Statutory authority; short title.
- § 646-2 Definitions.
- § 646-3 Levy of tax.
- § 646-4 Licenses.
- § 646-5 Levy of tax; rate.
- § 646-6 Computation of volume of business.
- § 646-7 Returns.
- § 646-8 Payment.
- § 646-9 Powers and duties of Finance Department.
- § 646-10 Suit for collection; interest and penalties.
- § 646-11 Application of article.
- § 646-12 Payment under protest; refunds.
- § 646-13 Violations.
- § 646-14 Violations and penalties.
- Ch 646 Art II Amusement Tax
- § 646-15 Statutory authority; short title.
- § 646-16 Definitions.
- § 646-17 Levy of tax.
- § 646-18 Payment of tax; temporary amusements.
- § 646-19 Permit required; application; issuance; payment periods; suspension or revocation of permits.
- § 646-20 Appeals.
- § 646-21 Continuation of tax.
- § 646-22 Violations.
- § 646-23 Violations and penalties; equitable remedies.
- Ch 646 Art III Ratio of Market Value of Real Estate
- § 646-24 Adoption of ratio of market value of real estate.
- Ch 646 Art IV Discounts and Penalties
- § 646-25 Discount and penalty for payment of real estate taxes.
- § 646-26 Effective date.
- Ch 646 Art V Business Privilege Tax
- § 646-27 Title.
- § 646-28 Definitions.
- § 646-29 Imposition and rate of tax.
- § 646-30 Determination of gross receipts.
- § 646-31 Returns.
- § 646-32 Payment.
- § 646-33 Power and duties of the Tax Collector and the Tax Administrator.
- § 646-34 Suit on collection; penalty.
- § 646-35 Violations and penalties.
- § 646-36 Payment under protest, refunds.
- § 646-37 Effective date.
- Ch 646 Art VI Mechanical, Electronic or Video Amusement Device License
- § 646-38 Definitions.
- § 646-39 Application/license/display.
- § 646-40 License fees.
- § 646-41 Application for license; issuance or denial; conditions of license.
- § 646-42 Duty of device owners/suppliers.
- § 646-43 Violations and penalties.
- § 646-44 Restatement/repeal.
- § 646-45 through § 646-46. (Reserved)
- Ch 646 Art VII Local Taxpayers Bill of Rights
- § 646-47 Approval and adoption.
- § 646-48 Disclosure statement.
- § 646-49 Petition for appeal and refund.
- § 646-50 Administrative appeal procedures.
- § 646-51 Designation to hear appeals.
- § 646-52 Approval and adoption of administrative appeal procedures.
- § 646-53 Effective date.
- § 646-54 Conflicts with procedures of collection agent.
- Ch 646 Art VIII Earned Income and Net Profits Tax
- § 646-55 Definitions.
- § 646-56 Imposition of tax.
- § 646-57 No exemption from tax.
- § 646-58 Individual tax returns and payments.
- § 646-59 Employer withholding, remittance, and tax returns.
- § 646-60 Tax collector.
- § 646-61 Interest, penalties, costs, and fines.
- § 646-62 Purpose; amendment and restatement; repeal.
- Ch 646 Art IX Local Services Tax
- § 646-63 Definitions.
- § 646-64 Purpose and imposition of tax.
- § 646-65 Amount of tax.
- § 646-66 Duty of employers (withholding policy).
- § 646-67 Returns.
- § 646-68 Dates for determining tax liability and payment.
- § 646-69 Self-employed individuals.
- § 646-70 Employers and self-employed individuals residing beyond the corporate limits of the City of Altoona.
- § 646-71 Administration of tax.
- § 646-72 Suits for collection.
- § 646-73 Violations and penalties.
- § 646-74 Saving clause.
- § 646-75 Effective date.
- § 646-76 Title.
- § 646-77 History of enactment of tax.
- Ch 646 Art X Realty Transfer Tax
- § 646-78 Imposition of tax.
- § 646-79 Administration.
- § 646-80 Interest.
- Ch 646 Art XI Per Capita Tax
- § 646-81 Authority for enactment.
- § 646-82 Imposition of and exemption from tax.
- § 646-83 Collection of tax.
- § 646-84 Notice of tax owed.
- § 646-85 Discounts and penalties.
- § 646-86 Tax Collector list.
- § 646-87 Violations and penalties.
- Ch 646 Art XII Flat Rate Occupation Tax
- § 646-88 Authority for enactment.
- § 646-89 Imposition of tax.
- § 646-90 Other taxes preserved.
- § 646-91 Collection of tax.
- § 646-92 Notice of tax owed.
- § 646-93 Late payment of tax.
- § 646-94 Tax Collector list.
- § 646-95 Violations and penalties.
- Ch 646 Art XIII Real Estate Millage
- § 646-96 Millage established; ongoing tax.
- § 646-97 Discounts and penalties.
- Ch 647 Local Economic Revitalization Tax Assistance
- Ch 662 Towing
- Ch 673 Transient Retail Businesses
- Ch 679 Trees
- Ch 690 Utilities
- Ch 700 Vehicles and Traffic
- Ch 711 Vehicles, Storage of
- Ch 800 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the City Council of the City of Altoona
as indicated in article histories. Amendments noted where applicable.]
