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Township of Carroll, PA
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Part II: General Legislation
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Chapter 232 Taxation
Chapter 232
Taxation
[HISTORY: Adopted by the Board of Supervisors of the Township of Carroll as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax certifications — See Ch.
45
, Art.
I
.
Amusement devices tax — See Ch.
78
.
Article I
Realty Transfer Tax
§ 232-1
Short title.
§ 232-2
Authority.
§ 232-3
Definitions.
§ 232-4
Imposition of tax; interest.
§ 232-5
Exempt parties.
§ 232-6
Excluded transactions.
§ 232-7
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 232-8
Acquired company.
§ 232-9
Credits against tax.
§ 232-10
Extension of lease.
§ 232-11
Proceeds of judicial sale.
§ 232-12
Duties of Recorder of Deeds.
§ 232-13
Statement of value.
§ 232-14
Civil penalties.
§ 232-15
Lien.
§ 232-16
Enforcement.
§ 232-17
Regulations.
Article II
Earned Income and Net Profits Tax
§ 232-18
Incorporation of statute.
§ 232-19
Imposition of tax.
§ 232-20
Declarations, returns and payment of tax.
§ 232-21
Collection at source.
§ 232-22
Administration.
§ 232-23
Interest and penalties for late payment.
§ 232-24
Fines and penalties for violations.
Article III
Per Capita Tax
§ 232-25
Levy.
§ 232-26
Tax Collector.
§ 232-27
Bonds.
§ 232-28
Warrant.
§ 232-29
Collector's compensation and expenses.
§ 232-30
Notice.
§ 232-31
Assessing person not on tax duplicate.
§ 232-32
Powers of Tax Collector.
§ 232-33
Automatic annual reenactment.
§ 232-34
Violations and penalties.
Article IV
Local Taxpayers Bill of Rights
§ 232-35
Adoption by reference.
§ 232-36
Disclosure statement.
§ 232-37
Appeals procedures.
§ 232-38
Hearing officer.
§ 232-39
Taxpayers rights coordinator.
§ 232-40
Fees.
Article V
Local Services Tax
§ 232-41
Definitions.
§ 232-42
Levy of tax.
§ 232-43
Exemption and refunds.
§ 232-44
Duty of employers to collect.
§ 232-45
Returns.
§ 232-46
Dates for determining tax liability and payment.
§ 232-47
Self-employed individuals.
§ 232-48
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 232-49
Nonresidents subject to tax.
§ 232-50
Administration of tax.
§ 232-51
Suits for collection.
§ 232-52
Violations and penalties.
§ 232-53
Interpretation.