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Borough of Jefferson Hills, PA
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2024-02-12
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MUNICIPAL CODE
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Chapter 24 Taxation, Special
Ch FWD
Foreword
Ch AO
Adopting Ordinance
MUNICIPAL CODE
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
Bicycles
Ch 4
Buildings
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 Sewage 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
RESIDUAL WASTE LANDFILL OWNERSHIP TAX
§ 24-101
Definitions.
§ 24-102
Imposition of Tax.
§ 24-103
Returns and Payments.
§ 24-104
Records.
§ 24-105
Confidentiality.
§ 24-106
Payment Under Protest.
§ 24-107
Collection of Delinquent Taxes.
§ 24-108
Fines and Penalties.
Ch 24 Pt 2
REALTY TRANSFER TAX
§ 24-201
Short Title.
§ 24-202
Authority.
§ 24-203
Definitions.
§ 24-204
Imposition of Tax; Interest.
§ 24-205
Exempt Parties.
§ 24-206
Excluded Transactions.
§ 24-207
Documents Relating To Associations Or Corporations and Members, Partners, Stockholders Or Shareholders Thereof.
§ 24-208
Acquired Company.
§ 24-209
Credits Against Tax.
§ 24-210
Extension of Lease.
§ 24-211
Proceeds of Judicial Sale.
§ 24-212
Duties of Recorder of Deeds.
§ 24-213
Statement of Value.
§ 24-214
Civil Penalties.
§ 24-215
Lien.
§ 24-216
Enforcement.
§ 24-217
Regulations.
Ch 24 Pt 3
MERCANTILE LICENSE TAX
§ 24-301
Definitions.
§ 24-302
License Required; Fee; Term; Display.
§ 24-303
Imposition and Rate of Tax.
§ 24-304
Computation of Volume of Business.
§ 24-305
Returns.
§ 24-306
Payment.
§ 24-307
Powers and Duties of Tax Collector.
§ 24-308
Suit For Collection; Interest and Penalties.
§ 24-309
Payment Under Protest; Refunds.
§ 24-310
Effective Date.
§ 24-311
Penalty.
Ch 24 Pt 4
LOCAL SERVICES TAX
§ 24-401
Definitions.
§ 24-402
Levy of Tax.
§ 24-403
Exemption and Refunds.
§ 24-404
Duty of Employers to Collect.
§ 24-405
Returns.
§ 24-406
Dates for Determining Tax Liability and Payment.
§ 24-407
Self-Employed Individuals.
§ 24-408
Individuals Engaged in Multiple Occupations or Employed in More Than One Political Subdivision.
§ 24-409
Nonresidents Subject to Tax.
§ 24-410
Administration of Tax.
§ 24-411
Suits for Collection.
§ 24-412
Violations and Penalties.
§ 24-413
Interpretation.
§ 24-414
Conflicting Ordinances.
§ 24-415
Document Authorization.
Ch 24 Pt 5
AMUSEMENT TAX
§ 24-501
Definitions.
§ 24-502
Imposition of Tax.
§ 24-503
Permit.
§ 24-504
Display of Permit.
§ 24-505
Reports.
§ 24-506
Penalty For Failure To Pay.
§ 24-507
Disclosure of Information.
§ 24-508
Recoverability of Taxes.
§ 24-509
Penalties.
§ 24-510
Applicability.
Ch 24 Pt 6
EARNED INCOME TAX
§ 24-601
Definitions.
§ 24-602
Imposition of Tax.
§ 24-603
Declaration and Payment of Tax.
§ 24-604
Collection at Source.
§ 24-605
Powers and Duties of Officer.
§ 24-606
Compensation of Income Tax Officer.
§ 24-607
Suit For Collection of Tax.
§ 24-608
Interest and Penalties.
§ 24-609
Fines and Penalties.
§ 24-610
Payment Under Protest and Refunds.
§ 24-611
Payment of Tax To Other Political Subdivisions Or States As Credit Or Deduction; Withholding Tax.
§ 24-612
Applicability.
§ 24-613
Construction of Ordinance.
Ch 24 Pt 7
TAX EXEMPTION
§ 24-701
"Deteriorated Area" Defined.
§ 24-702
Authorization of Exemption.
§ 24-703
Schedule of Exemption.
§ 24-704
Procedure For Obtaining Exemption.
§ 24-705
Period of Exemption.
Ch 24 Pt 8
PROPERTY TAX RELIEF
§ 24-801
Definitions.
§ 24-802
Special Tax Provision.
§ 24-803
Participation In Program.
§ 24-804
Rules and Regulations.
§ 24-805
Appeals.
§ 24-806
Construction Rules.
Ch 24 Pt 9
TEMPORARY REAL ESTATE TAX EXEMPTION FOR NEW RESIDENTIAL CONSTRUCTION
§ 24-901
Definitions.
§ 24-902
Boundaries.
§ 24-903
Exemption For Improvements.
§ 24-904
Exemption For Residential Construction.
§ 24-905
Procedure For Obtaining Exemption.
§ 24-906
Transferability.
§ 24-907
Effective Date.
Ch 24 Pt 10
TEMPORARY REAL ESTATE TAX EXEMPTION FOR IMPROVEMENTS TO INDUSTRIAL, COMMERCIAL OR BUSINESS PROPERTY
§ 24-1001
Definitions.
§ 24-1002
Boundaries.
§ 24-1003
Exemption.
§ 24-1004
Exemption Schedule.
§ 24-1005
Procedure For Obtaining Exemption.
§ 24-1006
Transferability.
§ 24-1007
Severability.
§ 24-1008
Contemporaneous Adoption.
§ 24-1009
Rules and Regulations.
§ 24-1010
Expiration of Part.
Ch 24 Pt 11
LOCAL TAXPAYERS BILL OF RIGHTS
§ 24-1101
Adoption of Local Taxpayers Bill of Rights.
Ch 24 Pt 12
TAX CREDIT FOR VOLUNTEER MEMBERS OF VOLUNTEER FIRE COMPANIES AND NONPROFIT EMERGENCY MEDICAL SERVICE AGENCIES
§ 24-1201
Definitions.
§ 24-1202
Volunteer Service Credit Program.
§ 24-1203
Earned Income Tax Credit.
§ 24-1204
(Reserved)
§ 24-1205
Appeals.
§ 24-1206
Penalties for False Reporting.
Ch 25
Trees
Ch 26
Stormwater Management
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 Ordinances
KEYS
Ch KOB
Key to the Disposition of All Borough Ordinances
Ch KOT
Key to the Disposition of All Township Ordinances
Ch KR
Key to the Disposition of Significant Resolutions
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Chapter 24
Taxation, Special
ATTACHMENTS
Exhibit A, LERTA Program Map
Disclosure Statement Under the Local Taxpayers Bill of Rights
Petition for Appeal and Refund
Administrative Appeal Procedures Applicable to Petitions for Appeal and Refund
Part 1
RESIDUAL WASTE LANDFILL OWNERSHIP TAX
chevron_right
§ 24-101
Definitions.
chevron_right
§ 24-102
Imposition of Tax.
chevron_right
§ 24-103
Returns and Payments.
chevron_right
§ 24-104
Records.
chevron_right
§ 24-105
Confidentiality.
chevron_right
§ 24-106
Payment Under Protest.
chevron_right
§ 24-107
Collection of Delinquent Taxes.
chevron_right
§ 24-108
Fines and Penalties.
chevron_right
Part 2
REALTY TRANSFER TAX
chevron_right
§ 24-201
Short Title.
chevron_right
§ 24-202
Authority.
chevron_right
§ 24-203
Definitions.
chevron_right
§ 24-204
Imposition of Tax; Interest.
chevron_right
§ 24-205
Exempt Parties.
chevron_right
§ 24-206
Excluded Transactions.
chevron_right
§ 24-207
Documents Relating To Associations Or Corporations and Members, Partners, Stockholders Or Shareholders Thereof.
chevron_right
§ 24-208
Acquired Company.
chevron_right
§ 24-209
Credits Against Tax.
chevron_right
§ 24-210
Extension of Lease.
chevron_right
§ 24-211
Proceeds of Judicial Sale.
chevron_right
§ 24-212
Duties of Recorder of Deeds.
chevron_right
§ 24-213
Statement of Value.
chevron_right
§ 24-214
Civil Penalties.
chevron_right
§ 24-215
Lien.
chevron_right
§ 24-216
Enforcement.
chevron_right
§ 24-217
Regulations.
chevron_right
Part 3
MERCANTILE LICENSE TAX
chevron_right
§ 24-301
Definitions.
chevron_right
§ 24-302
License Required; Fee; Term; Display.
chevron_right
§ 24-303
Imposition and Rate of Tax.
chevron_right
§ 24-304
Computation of Volume of Business.
chevron_right
§ 24-305
Returns.
chevron_right
§ 24-306
Payment.
chevron_right
§ 24-307
Powers and Duties of Tax Collector.
chevron_right
§ 24-308
Suit For Collection; Interest and Penalties.
chevron_right
§ 24-309
Payment Under Protest; Refunds.
chevron_right
§ 24-310
Effective Date.
chevron_right
§ 24-311
Penalty.
chevron_right
Part 4
LOCAL SERVICES TAX
chevron_right
§ 24-401
Definitions.
chevron_right
§ 24-402
Levy of Tax.
chevron_right
§ 24-403
Exemption and Refunds.
chevron_right
§ 24-404
Duty of Employers to Collect.
chevron_right
§ 24-405
Returns.
chevron_right
§ 24-406
Dates for Determining Tax Liability and Payment.
chevron_right
§ 24-407
Self-Employed Individuals.
chevron_right
§ 24-408
Individuals Engaged in Multiple Occupations or Employed in More Than One Political Subdivision.
chevron_right
§ 24-409
Nonresidents Subject to Tax.
chevron_right
§ 24-410
Administration of Tax.
chevron_right
§ 24-411
Suits for Collection.
chevron_right
§ 24-412
Violations and Penalties.
chevron_right
§ 24-413
Interpretation.
chevron_right
§ 24-414
Conflicting Ordinances.
chevron_right
§ 24-415
Document Authorization.
chevron_right
Part 5
AMUSEMENT TAX
chevron_right
§ 24-501
Definitions.
chevron_right
§ 24-502
Imposition of Tax.
chevron_right
§ 24-503
Permit.
chevron_right
§ 24-504
Display of Permit.
chevron_right
§ 24-505
Reports.
chevron_right
§ 24-506
Penalty For Failure To Pay.
chevron_right
§ 24-507
Disclosure of Information.
chevron_right
§ 24-508
Recoverability of Taxes.
chevron_right
§ 24-509
Penalties.
chevron_right
§ 24-510
Applicability.
chevron_right
Part 6
EARNED INCOME TAX
chevron_right
§ 24-601
Definitions.
chevron_right
§ 24-602
Imposition of Tax.
chevron_right
§ 24-603
Declaration and Payment of Tax.
chevron_right
§ 24-604
Collection at Source.
chevron_right
§ 24-605
Powers and Duties of Officer.
chevron_right
§ 24-606
Compensation of Income Tax Officer.
chevron_right
§ 24-607
Suit For Collection of Tax.
chevron_right
§ 24-608
Interest and Penalties.
chevron_right
§ 24-609
Fines and Penalties.
chevron_right
§ 24-610
Payment Under Protest and Refunds.
chevron_right
§ 24-611
Payment of Tax To Other Political Subdivisions Or States As Credit Or Deduction; Withholding Tax.
chevron_right
§ 24-612
Applicability.
chevron_right
§ 24-613
Construction of Ordinance.
chevron_right
Part 7
TAX EXEMPTION
chevron_right
§ 24-701
"Deteriorated Area" Defined.
chevron_right
§ 24-702
Authorization of Exemption.
chevron_right
§ 24-703
Schedule of Exemption.
chevron_right
§ 24-704
Procedure For Obtaining Exemption.
chevron_right
§ 24-705
Period of Exemption.
chevron_right
Part 8
PROPERTY TAX RELIEF
chevron_right
§ 24-801
Definitions.
chevron_right
§ 24-802
Special Tax Provision.
chevron_right
§ 24-803
Participation In Program.
chevron_right
§ 24-804
Rules and Regulations.
chevron_right
§ 24-805
Appeals.
chevron_right
§ 24-806
Construction Rules.
chevron_right
Part 9
TEMPORARY REAL ESTATE TAX EXEMPTION FOR NEW RESIDENTIAL CONSTRUCTION
chevron_right
§ 24-901
Definitions.
chevron_right
§ 24-902
Boundaries.
chevron_right
§ 24-903
Exemption For Improvements.
chevron_right
§ 24-904
Exemption For Residential Construction.
chevron_right
§ 24-905
Procedure For Obtaining Exemption.
chevron_right
§ 24-906
Transferability.
chevron_right
§ 24-907
Effective Date.
chevron_right
Part 10
TEMPORARY REAL ESTATE TAX EXEMPTION FOR IMPROVEMENTS TO INDUSTRIAL, COMMERCIAL OR BUSINESS PROPERTY
chevron_right
§ 24-1001
Definitions.
chevron_right
§ 24-1002
Boundaries.
chevron_right
§ 24-1003
Exemption.
chevron_right
§ 24-1004
Exemption Schedule.
chevron_right
§ 24-1005
Procedure For Obtaining Exemption.
chevron_right
§ 24-1006
Transferability.
chevron_right
§ 24-1007
Severability.
chevron_right
§ 24-1008
Contemporaneous Adoption.
chevron_right
§ 24-1009
Rules and Regulations.
chevron_right
§ 24-1010
Expiration of Part.
chevron_right
Part 11
LOCAL TAXPAYERS BILL OF RIGHTS
chevron_right
§ 24-1101
Adoption of Local Taxpayers Bill of Rights.
chevron_right
Part 12
TAX CREDIT FOR VOLUNTEER MEMBERS OF VOLUNTEER FIRE COMPANIES AND NONPROFIT EMERGENCY MEDICAL SERVICE AGENCIES
chevron_right
§ 24-1201
Definitions.
chevron_right
§ 24-1202
Volunteer Service Credit Program.
chevron_right
§ 24-1203
Earned Income Tax Credit.
chevron_right
§ 24-1204
(Reserved)
chevron_right
§ 24-1205
Appeals.
chevron_right
§ 24-1206
Penalties for False Reporting.
chevron_right