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Borough of Middleburg, PA
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2022-12-13
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Municipal Code
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Chapter 24 Taxation, Special
Introduction
Ch FOREWORD
Foreword
Ch AO
Adopting Ordinance
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
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
PER CAPITA TAX
§ 24-101
Imposition of Tax.
§ 24-102
Collection of Tax.
§ 24-103
Authority of Tax Collector.
Ch 24 Pt 2
AMUSEMENT TAX
§ 24-201
Definitions.
§ 24-202
Unlawful Acts.
§ 24-203
Imposition of Tax.
§ 24-204
Collection of Tax.
§ 24-205
Monthly Reports and Payments by Permittees.
§ 24-206
Penalty for Late Payment.
§ 24-207
Maintenance of Records.
§ 24-208
Exceptions.
Ch 24 Pt 3
EARNED INCOME TAX
§ 24-301
Definitions.
§ 24-302
Imposition of Tax.
§ 24-303
Declaration and Payment of Tax.
§ 24-304
Collection at Source.
§ 24-305
Powers and Duties of Income Tax Officer.
§ 24-306
Suit for Collection of Tax.
§ 24-307
Interest and Penalties.
§ 24-308
Payment and Refunds.
§ 24-309
Nonapplicability.
§ 24-310
Violations and Penalties.
Ch 24 Pt 4
LOCAL SERVICES TAX
§ 24-401
Authority.
§ 24-402
Purpose.
§ 24-403
Definitions and Word Usage.
§ 24-404
Levy.
§ 24-405
Amount of Tax.
§ 24-406
Duty of Employer.
§ 24-407
Returns.
§ 24-408
Dates for Determining Tax Liability and Payment.
§ 24-409
Persons Engaged in More Than One Occupation.
§ 24-410
Self-Employed Persons.
§ 24-411
Nonresident Employers and Self-Employed Persons.
§ 24-412
Administration of Tax.
§ 24-413
Suits for Collection.
§ 24-414
Violations and Penalties.
§ 24-415
Exemptions.
§ 24-416
Affirmation.
Ch 24 Pt 5
REALTY TRANSFER TAX
§ 24-501
Title.
§ 24-502
Statutory Authority.
§ 24-503
Definitions.
§ 24-504
Imposition of Tax; Interest.
§ 24-505
Exempt Parties.
§ 24-506
Exempt Transactions.
§ 24-507
Transfers Between Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 24-508
Acquired Companies.
§ 24-509
Credits Against Tax.
§ 24-510
Extension of Lease.
§ 24-511
Proceeds of Judicial Sale.
§ 24-512
Duties of Recorder of Deeds.
§ 24-513
Statement of Value.
§ 24-514
Civil Penalties.
§ 24-515
Tax to be Lien.
§ 24-516
Enforcement.
§ 24-517
Regulations.
Ch 24 Pt 6
LOCAL TAXPAYERS BILL OF RIGHTS
§ 24-601
Short Title.
§ 24-602
Definitions.
§ 24-603
Disclosure Statement.
§ 24-604
Requirements for Requests.
§ 24-605
Refunds of Overpayments.
§ 24-606
Interest on Overpayment.
§ 24-607
Notice of Basis of Underpayment.
§ 24-608
Abatement of Certain Interest and Penalty.
§ 24-609
Application of Payments.
§ 24-610
Administrative Appeals.
§ 24-611
Petitions.
§ 24-612
Practice and Procedure.
§ 24-613
Decisions.
§ 24-614
Appeals.
§ 24-615
Equitable and Legal Principles to Apply.
§ 24-616
Installment Agreements.
§ 24-617
Confidentiality of Tax Information.
§ 24-618
Taxes on Real Property.
Ch 24 Pt 7
PROPERTY TAX PENALTY WAIVER
§ 24-701
Compliance Required.
§ 24-702
Definitions.
§ 24-703
Waiver.
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
Municipal Authority
Apx F
Plan Approval
Apx G
Public Property
Apx H
Sewers
Apx I
Streets and Sidewalks
Apx J
Water
Apx K
Zoning; Prior Ordinances
Keys
Ch KO
Key to the Disposition of All Ordinances
Ch KR
Key to the Disposition of Significant Resolutions
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Chapter 24
Taxation, Special
Part 1
PER CAPITA TAX
chevron_right
§ 24-101
Imposition of Tax.
chevron_right
§ 24-102
Collection of Tax.
chevron_right
§ 24-103
Authority of Tax Collector.
chevron_right
Part 2
AMUSEMENT TAX
chevron_right
§ 24-201
Definitions.
chevron_right
§ 24-202
Unlawful Acts.
chevron_right
§ 24-203
Imposition of Tax.
chevron_right
§ 24-204
Collection of Tax.
chevron_right
§ 24-205
Monthly Reports and Payments by Permittees.
chevron_right
§ 24-206
Penalty for Late Payment.
chevron_right
§ 24-207
Maintenance of Records.
chevron_right
§ 24-208
Exceptions.
chevron_right
Part 3
EARNED INCOME TAX
chevron_right
§ 24-301
Definitions.
chevron_right
§ 24-302
Imposition of Tax.
chevron_right
§ 24-303
Declaration and Payment of Tax.
chevron_right
§ 24-304
Collection at Source.
chevron_right
§ 24-305
Powers and Duties of Income Tax Officer.
chevron_right
§ 24-306
Suit for Collection of Tax.
chevron_right
§ 24-307
Interest and Penalties.
chevron_right
§ 24-308
Payment and Refunds.
chevron_right
§ 24-309
Nonapplicability.
chevron_right
§ 24-310
Violations and Penalties.
chevron_right
Part 4
LOCAL SERVICES TAX
chevron_right
§ 24-401
Authority.
chevron_right
§ 24-402
Purpose.
chevron_right
§ 24-403
Definitions and Word Usage.
chevron_right
§ 24-404
Levy.
chevron_right
§ 24-405
Amount of Tax.
chevron_right
§ 24-406
Duty of Employer.
chevron_right
§ 24-407
Returns.
chevron_right
§ 24-408
Dates for Determining Tax Liability and Payment.
chevron_right
§ 24-409
Persons Engaged in More Than One Occupation.
chevron_right
§ 24-410
Self-Employed Persons.
chevron_right
§ 24-411
Nonresident Employers and Self-Employed Persons.
chevron_right
§ 24-412
Administration of Tax.
chevron_right
§ 24-413
Suits for Collection.
chevron_right
§ 24-414
Violations and Penalties.
chevron_right
§ 24-415
Exemptions.
chevron_right
§ 24-416
Affirmation.
chevron_right
Part 5
REALTY TRANSFER TAX
chevron_right
§ 24-501
Title.
chevron_right
§ 24-502
Statutory Authority.
chevron_right
§ 24-503
Definitions.
chevron_right
§ 24-504
Imposition of Tax; Interest.
chevron_right
§ 24-505
Exempt Parties.
chevron_right
§ 24-506
Exempt Transactions.
chevron_right
§ 24-507
Transfers Between Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 24-508
Acquired Companies.
chevron_right
§ 24-509
Credits Against Tax.
chevron_right
§ 24-510
Extension of Lease.
chevron_right
§ 24-511
Proceeds of Judicial Sale.
chevron_right
§ 24-512
Duties of Recorder of Deeds.
chevron_right
§ 24-513
Statement of Value.
chevron_right
§ 24-514
Civil Penalties.
chevron_right
§ 24-515
Tax to be Lien.
chevron_right
§ 24-516
Enforcement.
chevron_right
§ 24-517
Regulations.
chevron_right
Part 6
LOCAL TAXPAYERS BILL OF RIGHTS
chevron_right
§ 24-601
Short Title.
chevron_right
§ 24-602
Definitions.
chevron_right
§ 24-603
Disclosure Statement.
chevron_right
§ 24-604
Requirements for Requests.
chevron_right
§ 24-605
Refunds of Overpayments.
chevron_right
§ 24-606
Interest on Overpayment.
chevron_right
§ 24-607
Notice of Basis of Underpayment.
chevron_right
§ 24-608
Abatement of Certain Interest and Penalty.
chevron_right
§ 24-609
Application of Payments.
chevron_right
§ 24-610
Administrative Appeals.
chevron_right
§ 24-611
Petitions.
chevron_right
§ 24-612
Practice and Procedure.
chevron_right
§ 24-613
Decisions.
chevron_right
§ 24-614
Appeals.
chevron_right
§ 24-615
Equitable and Legal Principles to Apply.
chevron_right
§ 24-616
Installment Agreements.
chevron_right
§ 24-617
Confidentiality of Tax Information.
chevron_right
§ 24-618
Taxes on Real Property.
chevron_right
Part 7
PROPERTY TAX PENALTY WAIVER
chevron_right
§ 24-701
Compliance Required.
chevron_right
§ 24-702
Definitions.
chevron_right
§ 24-703
Waiver.
chevron_right