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Borough of Charleroi, PA
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2022-12-27
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Part II: General Legislation
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Chapter 312 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 6
Auditor
Ch 11
Authorities
Ch 20
Council
Ch 36
Fire Department
Ch 58
Officers and Employees
Ch 65
Pensions
Ch 72
Planning Commission
Ch 84
Residency Requirements
Ch 88
Social Media Policy
Part II: General Legislation
Ch 101
Air Pollution
Ch 103
Alarms
Ch 106
Alcoholic Beverages
Ch 111
Amusements
Ch 117
Animals
Ch 130
Buildings, Numbering of
Ch 142
Construction Codes, Uniform
Ch 153
Curfew
Ch 158
Demolition of Blighted Properties
Ch 162
Dumpsters and Storage Containers
Ch 171
Firearms
Ch 177
Floodplain Management
Ch 180
Foreclosed Properties, Registration of
Ch 190
Grading and Excavation
Ch 197
Insurance
Ch 204
Junk, Junk Dealers and Salvage Yards
Ch 217
Moving Permits; Occupancy Permits
Ch 220
Neighborhood Blight Reclamation and Revitalization
Ch 224
Newsracks
Ch 230
Noise Control
Ch 235
Notices of Violation
Ch 243
Pawnbrokers, Precious Metals Dealers and Secondhand Dealers
Ch 249
Peddlers, Solicitors, and Transient Vendors
Ch 254
Pornography
Ch 257
Property Maintenance
Ch 261
Rental Property, Residential
Ch 268
Sewers
Ch 279
Shade Trees
Ch 284
Skateboards
Ch 289
Solid Waste
Ch 295
Stormwater Management
Ch 300
Streets and Sidewalks
Ch 305
Subdivision and Land Development
Ch 312
Taxation
Ch 312 Art I
Per Capita Tax
§ 312-1
Definitions.
§ 312-2
Tax year.
§ 312-3
Imposition of tax; rate.
§ 312-4
Discount; penalty.
§ 312-5
Notice of taxes due.
§ 312-6
Collection of tax.
§ 312-7
Exemptions.
§ 312-8
Statutory authority.
Ch 312 Art II
Business Privilege Tax
§ 312-9
Title.
§ 312-10
Definitions.
§ 312-11
Imposition of tax; rate.
§ 312-12
Computation of gross and annual receipts.
§ 312-13
Returns and registration.
§ 312-14
Payment of tax.
§ 312-15
Powers and duties of Collector.
§ 312-16
Failure to pay tax when due.
§ 312-17
Violations and penalties.
§ 312-18
Construal of provisions.
§ 312-19
Refund of overpayments.
Ch 312 Art III
Mercantile Tax
§ 312-20
Definitions.
§ 312-21
Imposition of tax; rate.
§ 312-22
Tax returns.
§ 312-23
Payment of tax; late penalty.
§ 312-24
Special Tax Assessor.
§ 312-25
Confidentiality of information.
§ 312-26
Violations and penalties.
§ 312-27
Exceptions.
§ 312-28
Recovery of taxes and penalties.
§ 312-29
Construal of provisions.
Ch 312 Art IV
Local Economic Revitalization Tax Assistance
§ 312-30
Definitions.
§ 312-31
Exemption amount.
§ 312-32
Exemption schedule.
§ 312-33
Amendments.
§ 312-34
Termination of provisions.
Ch 312 Art V
Realty Transfer Tax
§ 312-35
Imposition of tax; rate.
§ 312-36
Administration, collection and enforcement.
§ 312-37
Interest on delinquent taxes.
§ 312-38
Effect on prior ordinances.
§ 312-39
Effective date.
Ch 312 Art VI
Earned Income Tax
§ 312-40
Definitions.
§ 312-41
Exemptions.
§ 312-42
Imposition of tax; rate.
§ 312-43
Individual tax returns and payments.
§ 312-44
Employer withholding, remittance and tax returns.
§ 312-45
Collection of tax.
§ 312-46
Interest, penalties, costs and fines.
§ 312-47
Purpose; effect.
Ch 312 Art VII
Local Services Tax
§ 312-48
Definitions.
§ 312-49
Imposition of tax; rate; use of funds.
§ 312-50
Exemptions and refunds.
§ 312-51
Duty of employer to collect.
§ 312-52
Returns.
§ 312-53
Dates for determining tax liability and payment.
§ 312-54
Self-employed individuals.
§ 312-55
Concurrent employment; employment in multiple political subdivisions.
§ 312-56
Nonresidents subject to tax.
§ 312-57
Administration of tax.
§ 312-58
Suits for collection; interest and penalties.
§ 312-59
Violations and penalties.
§ 312-60
Interpretation.
§ 312-61
Construal of provisions.
§ 312-62
Purpose; effect.
Ch 312 Art VIII
Delinquent Tax Collection
§ 312-63
Designation of collection agent.
§ 312-64
Authority of agent to appear in legal proceedings.
§ 312-65
Imposition of reasonable costs.
Ch 324
Vehicles and Traffic
Ch 329
Vehicles, Recreational
Ch 338
Zoning
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 312
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Charleroi as indicated in article histories. Amendments noted where applicable.]
Article I
Per Capita Tax
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§ 312-1
Definitions.
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§ 312-2
Tax year.
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§ 312-3
Imposition of tax; rate.
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§ 312-4
Discount; penalty.
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§ 312-5
Notice of taxes due.
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§ 312-6
Collection of tax.
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§ 312-7
Exemptions.
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§ 312-8
Statutory authority.
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Article II
Business Privilege Tax
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§ 312-9
Title.
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§ 312-10
Definitions.
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§ 312-11
Imposition of tax; rate.
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§ 312-12
Computation of gross and annual receipts.
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§ 312-13
Returns and registration.
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§ 312-14
Payment of tax.
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§ 312-15
Powers and duties of Collector.
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§ 312-16
Failure to pay tax when due.
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§ 312-17
Violations and penalties.
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§ 312-18
Construal of provisions.
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§ 312-19
Refund of overpayments.
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Article III
Mercantile Tax
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§ 312-20
Definitions.
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§ 312-21
Imposition of tax; rate.
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§ 312-22
Tax returns.
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§ 312-23
Payment of tax; late penalty.
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§ 312-24
Special Tax Assessor.
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§ 312-25
Confidentiality of information.
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§ 312-26
Violations and penalties.
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§ 312-27
Exceptions.
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§ 312-28
Recovery of taxes and penalties.
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§ 312-29
Construal of provisions.
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Article IV
Local Economic Revitalization Tax Assistance
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§ 312-30
Definitions.
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§ 312-31
Exemption amount.
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§ 312-32
Exemption schedule.
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§ 312-33
Amendments.
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§ 312-34
Termination of provisions.
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Article V
Realty Transfer Tax
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§ 312-35
Imposition of tax; rate.
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§ 312-36
Administration, collection and enforcement.
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§ 312-37
Interest on delinquent taxes.
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§ 312-38
Effect on prior ordinances.
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§ 312-39
Effective date.
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Article VI
Earned Income Tax
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§ 312-40
Definitions.
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§ 312-41
Exemptions.
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§ 312-42
Imposition of tax; rate.
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§ 312-43
Individual tax returns and payments.
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§ 312-44
Employer withholding, remittance and tax returns.
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§ 312-45
Collection of tax.
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§ 312-46
Interest, penalties, costs and fines.
chevron_right
§ 312-47
Purpose; effect.
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Article VII
Local Services Tax
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§ 312-48
Definitions.
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§ 312-49
Imposition of tax; rate; use of funds.
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§ 312-50
Exemptions and refunds.
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§ 312-51
Duty of employer to collect.
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§ 312-52
Returns.
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§ 312-53
Dates for determining tax liability and payment.
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§ 312-54
Self-employed individuals.
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§ 312-55
Concurrent employment; employment in multiple political subdivisions.
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§ 312-56
Nonresidents subject to tax.
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§ 312-57
Administration of tax.
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§ 312-58
Suits for collection; interest and penalties.
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§ 312-59
Violations and penalties.
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§ 312-60
Interpretation.
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§ 312-61
Construal of provisions.
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§ 312-62
Purpose; effect.
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Article VIII
Delinquent Tax Collection
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§ 312-63
Designation of collection agent.
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§ 312-64
Authority of agent to appear in legal proceedings.
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§ 312-65
Imposition of reasonable costs.
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