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City of Saint Marys, PA
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2023-12-18
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Municipal Code
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Chapter 24 Taxation, Special
Ch FWD
Foreword
Ch AO
Adopting Ordinance
Ch FEE
Fee Resolution
Home Rule Charter
Ch CHA
Home Rule Charter
Municipal Code
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
Bicycles
Ch 4
(Reserved)
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Fire Prevention and Fire Protection
Ch 8
Floodplains
Ch 9
Grading and Excavating
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 Sewer Disposal
Ch 19
Signs and Billboards
Ch 20
Solid Waste
Ch 21
Streets and Sidewalks
Ch 22
Subdivision and Land Development
Ch 23
Swimming Pools
Ch 24
Taxation, Special
Ch 24 Pt 1
EARNED INCOME TAX
§ 101
Incorporation of Statute.
§ 102
Imposition of Tax.
§ 103
Declarations, Returns and Payment of Tax.
§ 104
Collection at Source.
§ 105
Administration.
§ 106
Interest and Penalties for Late Payment.
§ 107
Penalties for Violations.
§ 108
Effective Date.
Ch 24 Pt 2
REALTY TRANSFER TAX
§ 201
Short Title.
§ 202
Authority.
§ 203
Definitions.
§ 204
Imposition of Tax; Interest.
§ 205
Exempt Parties.
§ 206
Excluded Transactions.
§ 207
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 208
Acquired Company.
§ 209
Credits Against Tax.
§ 210
Extension of Lease.
§ 211
Proceeds of Judicial Sale.
§ 212
Duties of Recorder of Deeds.
§ 213
Statement of Value.
§ 214
Civil Penalties.
§ 215
Lien.
§ 216
Enforcement.
§ 217
Regulations.
§ 218
Effective Date.
Ch 24 Pt 3
PER CAPITA TAX
§ 301
Authority for Enactment.
§ 302
"Resident" Defined.
§ 303
Imposition of Tax.
§ 304
Collection.
§ 305
Penalty.
§ 306
Effective Date.
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
ECONOMIC REVITALIZATION/TAX EXEMPTIONS
§ 501
Definitions.
§ 502
Boundaries of Deteriorated Areas.
§ 503
Exemptions.
§ 504
Limitation of Exemption.
§ 505
Exemption Schedule.
§ 506
Modification of Use.
§ 507
Application Procedure.
§ 508
Exemption Conditioned on Approval of Other Taxing Authorities.
§ 509
Continuation of Existing Exemptions.
Ch 24 Pt 6
LOCAL TAXPAYERS BILL OF RIGHTS
§ 601
Authority.
§ 602
Application.
§ 603
Bill of Rights.
§ 604
Regulations.
§ 605
Administrative Appeals.
§ 606
Hearing Officer.
Ch 25
Trees
Ch 26
Water
Ch 27
Zoning
Appendix
Apx A
Annexation of Territory
Apx B
Bond Issues and Loans
Apx C
Franchises and Services
Apx D
Governmental and Intergovernmental Affairs
Apx E
Plan Approval
Apx F
Public Property
Apx G
Sewers
Apx H
Streets and Sidewalks
Apx I
Water
Apx J
Zoning; Prior Ordinances
Key to the Disposition of All Ordinances
Ch KO
Key to Disposition of All Ordinances
Key to the Disposition of Significant Resolutions
Ch KR
Key to the Disposition of Significant Resolutions
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Chapter 24
Taxation, Special
Part 1
EARNED INCOME TAX
chevron_right
§ 101
Incorporation of Statute.
chevron_right
§ 102
Imposition of Tax.
chevron_right
§ 103
Declarations, Returns and Payment of Tax.
chevron_right
§ 104
Collection at Source.
chevron_right
§ 105
Administration.
chevron_right
§ 106
Interest and Penalties for Late Payment.
chevron_right
§ 107
Penalties for Violations.
chevron_right
§ 108
Effective Date.
chevron_right
Part 2
REALTY TRANSFER TAX
chevron_right
§ 201
Short Title.
chevron_right
§ 202
Authority.
chevron_right
§ 203
Definitions.
chevron_right
§ 204
Imposition of Tax; Interest.
chevron_right
§ 205
Exempt Parties.
chevron_right
§ 206
Excluded Transactions.
chevron_right
§ 207
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 208
Acquired Company.
chevron_right
§ 209
Credits Against Tax.
chevron_right
§ 210
Extension of Lease.
chevron_right
§ 211
Proceeds of Judicial Sale.
chevron_right
§ 212
Duties of Recorder of Deeds.
chevron_right
§ 213
Statement of Value.
chevron_right
§ 214
Civil Penalties.
chevron_right
§ 215
Lien.
chevron_right
§ 216
Enforcement.
chevron_right
§ 217
Regulations.
chevron_right
§ 218
Effective Date.
chevron_right
Part 3
PER CAPITA TAX
chevron_right
§ 301
Authority for Enactment.
chevron_right
§ 302
"Resident" Defined.
chevron_right
§ 303
Imposition of Tax.
chevron_right
§ 304
Collection.
chevron_right
§ 305
Penalty.
chevron_right
§ 306
Effective Date.
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
ECONOMIC REVITALIZATION/TAX EXEMPTIONS
chevron_right
§ 501
Definitions.
chevron_right
§ 502
Boundaries of Deteriorated Areas.
chevron_right
§ 503
Exemptions.
chevron_right
§ 504
Limitation of Exemption.
chevron_right
§ 505
Exemption Schedule.
chevron_right
§ 506
Modification of Use.
chevron_right
§ 507
Application Procedure.
chevron_right
§ 508
Exemption Conditioned on Approval of Other Taxing Authorities.
chevron_right
§ 509
Continuation of Existing Exemptions.
chevron_right
Part 6
LOCAL TAXPAYERS BILL OF RIGHTS
chevron_right
§ 601
Authority.
chevron_right
§ 602
Application.
chevron_right
§ 603
Bill of Rights.
chevron_right
§ 604
Regulations.
chevron_right
§ 605
Administrative Appeals.
chevron_right
§ 606
Hearing Officer.
chevron_right