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Borough of Sellersville, PA
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Part II: General Legislation
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Chapter 143 Taxation
Chapter 143
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Sellersville as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income Tax
§ 143-1
Definitions.
§ 143-2
Imposition of tax.
§ 143-3
Applicability.
§ 143-4
Net profits.
§ 143-5
Collection at source.
§ 143-6
Powers and duties of Officer.
§ 143-7
Suit for collection of tax.
§ 143-8
Interest and penalties.
§ 143-9
Violations and penalties.
§ 143-10
Collection of delinquent earned income taxes.
§ 143-11
Payment of tax to other political subdivisions or states.
§ 143-12
Incorporation of local tax enabling act.
Article II
Local Services Tax
§ 143-13
Repealer.
§ 143-14
Title.
§ 143-15
Definitions.
§ 143-16
Levy of tax.
§ 143-17
Exemption and refunds.
§ 143-18
Duty of employers to collect.
§ 143-19
Returns.
§ 143-20
Dates for determining tax liability and payment.
§ 143-21
Self-employed individuals.
§ 143-22
Individuals engaged in more than one occupation or employed by more than one political subdivision.
§ 143-23
Nonresidents subject to tax.
§ 143-24
Administration of tax.
§ 143-25
Suits for collection.
§ 143-26
Violations and penalties.
§ 143-26.1
Interpretation.
§ 143-26.2
Effective date.
Article III
Realty Transfer Tax
§ 143-27
Short title.
§ 143-28
Authority.
§ 143-29
Definitions.
§ 143-30
Imposition of tax; interest.
§ 143-31
Exempt parties.
§ 143-32
Excluded transactions.
§ 143-33
Documents relating to associations or corporations.
§ 143-34
Acquired company.
§ 143-35
Credits against tax.
§ 143-36
Determinations by Department of Revenue.
§ 143-37
Extension of lease.
§ 143-38
Proceeds of judicial sale.
§ 143-39
Duties of Recorder of Deeds.
§ 143-40
Statement of value.
§ 143-41
Civil penalties.
§ 143-42
Lien.
§ 143-43
Enforcement.
§ 143-44
Regulations.
§ 143-45
Violations and penalties.
Article IV
Tax Certification Fee
§ 143-46
Issuance of tax certification.
§ 143-47
Fee.
§ 143-48
Fee to be set by resolution.
Article V
Occupation Tax
§ 143-49
Authority.
§ 143-50
Imposition of tax.
Article VI
Per Capita Tax
§ 143-51
Authority.
§ 143-52
Imposition of tax.
Article VII
Local Economic Revitalization Tax Assistance Act Designation
§ 143-53
Definitions.
§ 143-54
Designation of deteriorated area.
§ 143-55
Exemption amount.
§ 143-56
Expiration; contingencies.
§ 143-57
Severability.
§ 143-58
When effective.