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Township of Jefferson, PA
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2023-02-13
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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
Floodplain Management
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
Definitions.
§ 24-102
Levy of Tax.
§ 24-103
Notice of Tax.
§ 24-104
Discounts and Penalties for Late Payment.
§ 24-105
Collection.
§ 24-106
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 Association 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.
§ 24-218
Severability.
Ch 24 Pt 3
EARNED INCOME TAX
§ 24-301
Incorporation of Statute.
§ 24-302
Imposition of Tax.
§ 24-303
Definitions.
§ 24-304
Collector of Taxes.
§ 24-305
Declarations, Returns and Payment of Tax.
§ 24-306
Collection at Source.
§ 24-307
Enforcement; Confidential Nature of Information.
§ 24-308
Administration.
§ 24-309
Interest and Penalties for Late Payment.
§ 24-310
Violations and Penalties.
§ 24-311
Applicability; Severability; Continuation.
Ch 24 Pt 4
TAX EXEMPTION FOR CERTAIN IMPROVEMENTS INDUSTRIAL, COMMERCIAL AND OTHER BUSINESS PROPERTY
§ 24-401
Definitions.
§ 24-402
Deteriorated Area.
§ 24-403
Exemption.
§ 24-404
Maximum Exemption.
§ 24-405
Exemption Schedule.
§ 24-406
Notice to Taxpayers.
§ 24-407
Procedure for Obtaining Exemption.
§ 24-408
Termination.
Ch 24 Pt 5
TAXPAYERS BILL OF RIGHTS
§ 24-501
Adoption of Rules and Regulations.
§ 24-502
Disclosure Statement.
§ 24-503
Petition for Appeal and Refund.
§ 24-504
Hearing Officer.
§ 24-505
Administrative Appeal Procedures.
Ch 24 Pt 6
LOCAL SERVICES TAX
§ 24-601
Title.
§ 24-602
Definitions.
§ 24-603
Tax Levy.
§ 24-604
Collection Through Employers; Exemptions.
§ 24-605
Direct Payment by Taxpayers.
§ 24-606
Nonresident Taxpayers.
§ 24-607
Duties of Collector.
§ 24-608
Collection of Unpaid Taxes.
§ 24-609
Refunds.
§ 24-610
Receipts.
§ 24-611
Violations and Penalties.
§ 24-612
Applicability; Severability; Continuation.
§ 24-613
Authority.
§ 24-614
Restricted Use of Tax Proceeds.
§ 24-615
When Effective.
Ch 24 Pt 7
Property Tax Penalty Waiver
§ 24-701
Definitions.
§ 24-702
Waiver.
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 Reclassification
Key to the Disposition of All Ordinances and Resolutions
Ch KO
Key to the Disposition of All Ordinances and Resolutions
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Chapter 24
Taxation, Special
ATTACHMENTS
Attachment 1 - Schedule 1 - Rules and Regulations for Compliance with the Local Taxpayers Bill of Rights
Attachment 2 - Initial Refund Claim Procedures - For Distribution with Initial Refund Claim Form
Attachment 3 - Initial Refund Claim Procedures - For Distribution with Initial Refund Claim Form
Attachment 4 - Schedule 3 - Petition for Appeal and Refund
Attachment 5 - Schedule 4 - Administrative Appeal Procedures Applicable to Petitions for Appeal and Refund
Part 1
PER CAPITA TAX
chevron_right
§ 24-101
Definitions.
chevron_right
§ 24-102
Levy of Tax.
chevron_right
§ 24-103
Notice of Tax.
chevron_right
§ 24-104
Discounts and Penalties for Late Payment.
chevron_right
§ 24-105
Collection.
chevron_right
§ 24-106
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 Association 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
§ 24-218
Severability.
chevron_right
Part 3
EARNED INCOME TAX
chevron_right
§ 24-301
Incorporation of Statute.
chevron_right
§ 24-302
Imposition of Tax.
chevron_right
§ 24-303
Definitions.
chevron_right
§ 24-304
Collector of Taxes.
chevron_right
§ 24-305
Declarations, Returns and Payment of Tax.
chevron_right
§ 24-306
Collection at Source.
chevron_right
§ 24-307
Enforcement; Confidential Nature of Information.
chevron_right
§ 24-308
Administration.
chevron_right
§ 24-309
Interest and Penalties for Late Payment.
chevron_right
§ 24-310
Violations and Penalties.
chevron_right
§ 24-311
Applicability; Severability; Continuation.
chevron_right
Part 4
TAX EXEMPTION FOR CERTAIN IMPROVEMENTS INDUSTRIAL, COMMERCIAL AND OTHER BUSINESS PROPERTY
chevron_right
§ 24-401
Definitions.
chevron_right
§ 24-402
Deteriorated Area.
chevron_right
§ 24-403
Exemption.
chevron_right
§ 24-404
Maximum Exemption.
chevron_right
§ 24-405
Exemption Schedule.
chevron_right
§ 24-406
Notice to Taxpayers.
chevron_right
§ 24-407
Procedure for Obtaining Exemption.
chevron_right
§ 24-408
Termination.
chevron_right
Part 5
TAXPAYERS BILL OF RIGHTS
chevron_right
§ 24-501
Adoption of Rules and Regulations.
chevron_right
§ 24-502
Disclosure Statement.
chevron_right
§ 24-503
Petition for Appeal and Refund.
chevron_right
§ 24-504
Hearing Officer.
chevron_right
§ 24-505
Administrative Appeal Procedures.
chevron_right
Part 6
LOCAL SERVICES TAX
chevron_right
§ 24-601
Title.
chevron_right
§ 24-602
Definitions.
chevron_right
§ 24-603
Tax Levy.
chevron_right
§ 24-604
Collection Through Employers; Exemptions.
chevron_right
§ 24-605
Direct Payment by Taxpayers.
chevron_right
§ 24-606
Nonresident Taxpayers.
chevron_right
§ 24-607
Duties of Collector.
chevron_right
§ 24-608
Collection of Unpaid Taxes.
chevron_right
§ 24-609
Refunds.
chevron_right
§ 24-610
Receipts.
chevron_right
§ 24-611
Violations and Penalties.
chevron_right
§ 24-612
Applicability; Severability; Continuation.
chevron_right
§ 24-613
Authority.
chevron_right
§ 24-614
Restricted Use of Tax Proceeds.
chevron_right
§ 24-615
When Effective.
chevron_right
Part 7
Property Tax Penalty Waiver
chevron_right
§ 24-701
Definitions.
chevron_right
§ 24-702
Waiver.
chevron_right