Borough of Irwin, PA
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2023-09-13
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Part II: General Legislation
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Chapter 238 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 6 Cable Commission
- Ch 12 Firemen's Relief Association
- Ch 20 Manager
- Ch 24 Officers and Employees
- Ch 30 Pensions
- Ch 34 Planning Commission
- Ch 38 Police Department
- Ch 44 Recreation Board
- Ch 50 Salaries and Compensation
- Ch 55 Tax Collector
- Part II: General Legislation
- Ch 75 Alarm Devices
- Ch 80 Alcoholic Beverages
- Ch 84 Amusement Devices
- Ch 88 Animals
- Ch 95 Brush, Grass and Weeds
- Ch 105 Code Enforcement
- Ch 110 Construction Codes, Uniform
- Ch 114 Curfew
- Ch 126 Firearms and Weapons
- Ch 130 Fire Department
- Ch 135 Floodplain Management
- Ch 140 Grading and Excavation
- Ch 144 Handbills and Advertising Materials
- Ch 150 Insurance
- Ch 154 Junk Dealers
- Ch 158 Littering
- Ch 165 Noise
- Ch 169 Nuisances
- Ch 175 Parks and Recreation
- Ch 180 Peddling and Soliciting
- Ch 184 (Reserved)
- Ch 190 Public Property
- Ch 192 Quality of Life
- Ch 195 Rental Property
- Ch 200 Sewers and Sewage Disposal
- Ch 204 Sexually Oriented Businesses
- Ch 210 Small Recreational Fires
- Ch 212 Solid Waste
- Ch 216 Special Events
- Ch 220 Stormwater Management
- Ch 225 Streets and Sidewalks
- Ch 230 Subdivision and Land Development
- Ch 234 Swimming Pools
- Ch 238 Taxation
- Ch 238 Art I Earned Income and Net Profits Tax
- § 238-1 Definitions.
- § 238-2 Imposition of tax.
- § 238-3 Declaration and payment of tax.
- § 238-4 Collection at source.
- § 238-5 Appointment of Income Tax Officer.
- § 238-6 Powers and duties of Income Tax Officer.
- § 238-7 Compensation of Income Tax Officer.
- § 238-8 Suit for recovery of tax.
- § 238-9 Interest and penalties.
- § 238-10 Violations and penalties.
- Ch 238 Art II Realty Transfer Tax
- § 238-11 Title.
- § 238-12 Statutory authority.
- § 238-13 Definitions.
- § 238-14 Imposition of tax; interest.
- § 238-15 Exempt parties.
- § 238-16 Excluded transactions.
- § 238-17 Documents relating to associations or corporations.
- § 238-18 Acquired companies.
- § 238-19 Credits against tax.
- § 238-20 Extension of lease.
- § 238-21 Proceeds of judicial sale.
- § 238-22 Duties of Recorder of Deeds.
- § 238-23 Statement of value.
- § 238-24 Civil penalties.
- § 238-25 Lien.
- § 238-26 Recovery of unpaid taxes.
- § 238-27 Enforcement.
- § 238-28 Effective date.
- Ch 238 Art III Business Privilege Tax
- § 238-29 Title.
- § 238-30 Definitions; word usage.
- § 238-31 Levy of tax; rate; computation of volume of business; exemptions.
- § 238-32 Returns.
- § 238-33 Licensing requirements.
- § 238-34 Posting of license.
- § 238-35 Violations and penalties.
- § 238-36 Continuing offense.
- § 238-37 Duties of Tax Administrator.
- § 238-38 Confidential nature of returns.
- § 238-39 Suit for collection.
- Ch 238 Art IV Local Services Tax
- § 238-40 Title.
- § 238-41 Definitions.
- § 238-42 Imposition of tax; use of funds.
- § 238-43 Exemptions; refunds.
- § 238-44 Duty of employers to collect.
- § 238-45 Returns.
- § 238-46 Dates for determining tax liability and payment.
- § 238-47 Self-employed individuals.
- § 238-48 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- § 238-49 Nonresidents subject to tax.
- § 238-50 Administration and enforcement.
- § 238-51 Suits for collection.
- § 238-52 Violations and penalties.
- § 238-53 Construal of provisions.
- Ch 238 Art V Local Economic Revitalization Tax Exemption
- § 238-54 Definitions.
- § 238-55 Deteriorated area.
- § 238-56 Exemption schedule.
- § 238-57 Termination.
- § 238-58 When effective.
- Ch 238 Art VI Per Capita Tax
- § 238-59 Authority.
- § 238-60 Tax imposed.
- § 238-61 Payment.
- § 238-62 Collection.
- § 238-63 Discount and penalty.
- § 238-64 Exemptions.
- § 238-65 Enforcement.
- § 238-66 Violations and penalties.
- § 238-67 Severability.
- § 238-68 Effective date.
- Ch 238 Art VII Occupation Residence Tax
- § 238-69 Definitions.
- § 238-70 Imposition of tax.
- § 238-71 Authority to collect tax.
- § 238-72 Payment of tax.
- § 238-73 Collection at source.
- § 238-74 Enforcement; rules and regulations.
- § 238-75 Discount and penalty.
- § 238-76 Right of collection.
- § 238-77 Collection of unpaid taxes.
- § 238-78 Violations and penalties.
- § 238-79 Applicability.
- § 238-80 Severability.
- § 238-81 Effective date.
- Ch 242 Trees
- Ch 248 Vehicles and Traffic
- Ch 252 Wireless Communications Facilities in Right-Of-Way
- Ch 260 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Borough Council of the Borough of
Irwin as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax Collector — See Ch. 55.
