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Borough of Elizabethtown, PA
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2023-12-21
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Municipal Code
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Chapter 24 Taxation, Special
Foreword
Ch FWD
Foreword
Adopting Ordinance
Ch AO
Adopting Ordinance
Fee Resolution
Ch FEES
Fee Resolution
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
Stormwater Management
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
REALTY TRANSFER TAX
§ 101
Short Title.
§ 102
Authority.
§ 103
Definitions.
§ 104
Imposition of Tax.
§ 105
Evidence of Payment.
§ 106
Exempt Parties.
§ 107
Excluded Transactions.
§ 108
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 109
Acquired Company.
§ 110
Credits Against Tax.
§ 111
Statement of Value.
§ 112
Unlawful Acts.
§ 113
Civil Penalties.
§ 114
Lien.
§ 115
Proceeds of Judicial Sale.
§ 116
Enforcement.
§ 117
Collector.
§ 118
Regulations.
§ 119
Interpretation; Effect.
§ 120
Effective Date.
Ch 24 Pt 2
EARNED INCOME AND NET PROFITS TAX
§ 201
Short Title.
§ 202
Definitions.
§ 203
Imposition of Tax.
§ 204
Exemption from Tax for Individuals Under Age 16.
§ 205
Exemption from Municipal Nonresident Tax for Residents of Other States if Similar Exemption in Other State.
§ 206
Individual Tax Returns and Payments.
§ 207
Employer Withholding, Remittance and Tax Returns.
§ 208
Tax Collector.
§ 209
Interest, Penalties, Costs and Fines.
§ 210
Severability.
§ 211
Purpose; Amendment and Restatement; Effect on Prior Provisions and Actions.
§ 212
Effective Date.
§ 213
Adoption.
Ch 24 Pt 3
LOCAL SERVICES TAX
§ 301
Definitions.
§ 302
Imposition of Tax; Regulations.
§ 303
Exemptions From Tax.
§ 304
Individuals Who Engage in an Occupation in Multiple Jurisdictions; Multiple Employers.
§ 305
Employer Collection.
§ 306
Taxpayer Direct Payment.
§ 307
Nonresident Taxpayers.
§ 308
Tax Collector Power and Duties.
§ 309
Interest, Penalties, Costs and Fine.
§ 310
Tax Collector Appointment; Tax Collection Enforcement.
§ 311
Severability.
§ 312
Repealer.
§ 313
Adoption.
Ch 24 Pt 4
PER CAPITA TAX
§ 401
Authority for Enactment.
§ 402
"Resident" Defined.
§ 403
Imposition of Tax.
§ 404
Collection.
§ 405
Effective Date.
Ch 24 Pt 5
DELINQUENT TAXES
§ 501
Penalty for Delinquent Taxes.
Ch 24 Pt 6
LERTA PROGRAM
§ 601
Definitions.
§ 602
Eligible Areas.
§ 603
Exemption.
§ 604
Exemption Schedule.
§ 605
Procedure for Obtaining Exemption.
§ 606
Termination Date.
§ 607
Extension.
§ 608
Revocation of LERTA Exemption.
Ch 25
Trees
Ch 26
Water
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; Prior Ordinances
Key to the Disposition of All Ordinances
Ch KO
Key to the Disposition of All Ordinances
Key to Significant Resolutions
Ch KR
Key to Significant Resolutions
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Chapter 24
Taxation, Special
Part 1
REALTY TRANSFER TAX
chevron_right
§ 101
Short Title.
chevron_right
§ 102
Authority.
chevron_right
§ 103
Definitions.
chevron_right
§ 104
Imposition of Tax.
chevron_right
§ 105
Evidence of Payment.
chevron_right
§ 106
Exempt Parties.
chevron_right
§ 107
Excluded Transactions.
chevron_right
§ 108
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 109
Acquired Company.
chevron_right
§ 110
Credits Against Tax.
chevron_right
§ 111
Statement of Value.
chevron_right
§ 112
Unlawful Acts.
chevron_right
§ 113
Civil Penalties.
chevron_right
§ 114
Lien.
chevron_right
§ 115
Proceeds of Judicial Sale.
chevron_right
§ 116
Enforcement.
chevron_right
§ 117
Collector.
chevron_right
§ 118
Regulations.
chevron_right
§ 119
Interpretation; Effect.
chevron_right
§ 120
Effective Date.
chevron_right
Part 2
EARNED INCOME AND NET PROFITS TAX
chevron_right
§ 201
Short Title.
chevron_right
§ 202
Definitions.
chevron_right
§ 203
Imposition of Tax.
chevron_right
§ 204
Exemption from Tax for Individuals Under Age 16.
chevron_right
§ 205
Exemption from Municipal Nonresident Tax for Residents of Other States if Similar Exemption in Other State.
chevron_right
§ 206
Individual Tax Returns and Payments.
chevron_right
§ 207
Employer Withholding, Remittance and Tax Returns.
chevron_right
§ 208
Tax Collector.
chevron_right
§ 209
Interest, Penalties, Costs and Fines.
chevron_right
§ 210
Severability.
chevron_right
§ 211
Purpose; Amendment and Restatement; Effect on Prior Provisions and Actions.
chevron_right
§ 212
Effective Date.
chevron_right
§ 213
Adoption.
chevron_right
Part 3
LOCAL SERVICES TAX
chevron_right
§ 301
Definitions.
chevron_right
§ 302
Imposition of Tax; Regulations.
chevron_right
§ 303
Exemptions From Tax.
chevron_right
§ 304
Individuals Who Engage in an Occupation in Multiple Jurisdictions; Multiple Employers.
chevron_right
§ 305
Employer Collection.
chevron_right
§ 306
Taxpayer Direct Payment.
chevron_right
§ 307
Nonresident Taxpayers.
chevron_right
§ 308
Tax Collector Power and Duties.
chevron_right
§ 309
Interest, Penalties, Costs and Fine.
chevron_right
§ 310
Tax Collector Appointment; Tax Collection Enforcement.
chevron_right
§ 311
Severability.
chevron_right
§ 312
Repealer.
chevron_right
§ 313
Adoption.
chevron_right
Part 4
PER CAPITA TAX
chevron_right
§ 401
Authority for Enactment.
chevron_right
§ 402
"Resident" Defined.
chevron_right
§ 403
Imposition of Tax.
chevron_right
§ 404
Collection.
chevron_right
§ 405
Effective Date.
chevron_right
Part 5
DELINQUENT TAXES
chevron_right
§ 501
Penalty for Delinquent Taxes.
chevron_right
Part 6
LERTA PROGRAM
chevron_right
§ 601
Definitions.
chevron_right
§ 602
Eligible Areas.
chevron_right
§ 603
Exemption.
chevron_right
§ 604
Exemption Schedule.
chevron_right
§ 605
Procedure for Obtaining Exemption.
chevron_right
§ 606
Termination Date.
chevron_right
§ 607
Extension.
chevron_right
§ 608
Revocation of LERTA Exemption.
chevron_right