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Borough of West Reading, PA
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2023-10-18
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Part II: General Legislation
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Chapter 410 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 7
Auditor, Independent
Ch 12
Authorities, Municipal
Ch 26
Emergency Management Agency
Ch 30
Emergency Response Team
Ch 34
Environmental Advisory Council
Ch 37
Finance Committee
Ch 39
Fire Department
Ch 41
Fire Inspection Services
Ch 44
Firemen's Relief Association
Ch 51
Traffic and Infrastructure Committee
Ch 65
Officers and Employees
Ch 72
Pensions and Retirement
Ch 78
Planning Commission
Ch 83
Police Department
Ch 92
Recreation Commission
Ch 97
Salaries and Compensation
Ch 103
Shade Tree Commission
Ch 110
Wyomissing Creek Watershed Stormwater Coalition
Part II: General Legislation
Ch 125
Advertising Matter, Distribution of
Ch 131
Air Pollution
Ch 136
Airport Zoning
Ch 140
Alarm Devices
Ch 144
Alcoholic Beverages
Ch 148
Amusements and Amusement Devices
Ch 152
Animals
Ch 159
Bicycles
Ch 163
Blight
Ch 180
Certificates of Use and Occupancy
Ch 188
Construction Standards
Ch 194
Curfew
Ch 216
Firearms
Ch 219
Fireworks
Ch 222
Fire Insurance Claims
Ch 228
Fire Prevention and Protection
Ch 235
Floodplain Management
Ch 243
Garage and Yard Sales
Ch 249
Graffiti
Ch 281
Municipal Claims and Liens
Ch 284
Noise
Ch 287
Nuisances
Ch 296
Parades and Processions
Ch 297
Special Events/Public Gatherings
Ch 303
Parks and Recreation
Ch 312
Pest Control
Ch 336
Professional Review of Applications
Ch 341
Property Maintenance
Ch 347
Property, Public
Ch 355
Rental Property
Ch 363
Sewers and Sewage Disposal
Ch 368
Sidewalk Cafes
Ch 385
Solid Waste and Recycling
Ch 390
Stormwater Management
Ch 396
Streets and Sidewalks
Ch 400
Subdivision and Land Development
Ch 410
Taxation
Ch 410 Art I
Business Privilege Tax
§ 410-1
Short title.
§ 410-2
Definitions.
§ 410-3
Imposition of tax.
§ 410-4
Returns.
§ 410-5
License.
§ 410-6
Posting.
§ 410-7
Violations and penalties.
§ 410-8
Continuing offense.
§ 410-9
Duties of the Tax Administrator and Treasurer.
§ 410-10
Confidential nature of returns, etc.
§ 410-11
Suit on collection and penalty.
§ 410-12
Savings clause; severability.
Ch 410 Art II
Local Taxpayers Bill of Rights
§ 410-13
Definitions.
§ 410-14
Notice and distribution of disclosure statement.
§ 410-15
Requirements for requests.
§ 410-16
Minimum time periods for taxpayer response to requests from local taxing authority.
§ 410-17
Administrative appeals.
§ 410-18
Petitions.
§ 410-19
Decisions.
§ 410-20
Appeals.
§ 410-21
Enforcement.
Ch 410 Art III
Realty Transfer Tax
§ 410-22
Imposition of tax.
§ 410-23
Administration.
Ch 410 Art IV
Local Services Tax
§ 410-24
Authority of enactment.
§ 410-25
Definitions.
§ 410-26
Imposition of tax.
§ 410-27
Nonresident taxpayer.
§ 410-28
Exemptions.
§ 410-29
Exemption application.
§ 410-30
Collection through employers.
§ 410-31
Direct payment by taxpayers.
§ 410-32
Administration and enforcement.
§ 410-33
Collection.
§ 410-34
Refunds.
§ 410-35
Violations and penalties.
Ch 410 Art V
Earned Income and Net Profits Tax
§ 410-36
Definitions.
§ 410-37
Purpose.
§ 410-38
Imposition of tax.
§ 410-39
No exemption from tax.
§ 410-40
Individual tax returns and payments.
§ 410-41
Employer withholding, remittance and tax returns.
§ 410-42
Tax Collector.
§ 410-43
Interest, penalties, costs and fines.
§ 410-44
Amendment and restatement.
§ 410-45
Repealer; severability.
Ch 410 Art VI
Local Economic Revitalization Tax Assistance
§ 410-46
Definitions.
§ 410-47
Exemption area.
§ 410-48
Exemption amount.
§ 410-49
Exemption schedule.
§ 410-50
Term of tax exemption program; sunset provision.
§ 410-51
Exemption after termination.
§ 410-52
Procedure for obtaining exemption.
§ 410-53
Revocation of exemption.
§ 410-54
Rules and regulations.
Ch 410 Art VII
Third-Party Tax Collection Agencies
§ 410-55
Definitions.
§ 410-56
Authorization.
§ 410-57
Notice.
Ch 410 Art VIII
Volunteer Service Credit Program
§ 410-58
Definitions.
§ 410-59
Volunteer Service Credit Program.
§ 410-60
Real property tax credit.
§ 410-61
Appeals.
Ch 410 Art IX
Effect of Failure to Receive Real Estate Tax Notice
§ 410-62
Provisions.
Ch 418
Peddling, Soliciting, Transient Retail Sales and Mobile Vendors
Ch 424
Trees
Ch 430
Vehicles and Traffic
Ch 441
Water
Ch 455
Zoning
Appendix
Ch A470
Gas Franchise
Ch A475
Telephone and Telegraph Franchise
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 410
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of West Reading as indicated in article histories. Amendments noted where applicable.]
Article I
Business Privilege Tax
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§ 410-1
Short title.
chevron_right
§ 410-2
Definitions.
chevron_right
§ 410-3
Imposition of tax.
chevron_right
§ 410-4
Returns.
chevron_right
§ 410-5
License.
chevron_right
§ 410-6
Posting.
chevron_right
§ 410-7
Violations and penalties.
chevron_right
§ 410-8
Continuing offense.
chevron_right
§ 410-9
Duties of the Tax Administrator and Treasurer.
chevron_right
§ 410-10
Confidential nature of returns, etc.
chevron_right
§ 410-11
Suit on collection and penalty.
chevron_right
§ 410-12
Savings clause; severability.
chevron_right
Article II
Local Taxpayers Bill of Rights
chevron_right
§ 410-13
Definitions.
chevron_right
§ 410-14
Notice and distribution of disclosure statement.
chevron_right
§ 410-15
Requirements for requests.
chevron_right
§ 410-16
Minimum time periods for taxpayer response to requests from local taxing authority.
chevron_right
§ 410-17
Administrative appeals.
chevron_right
§ 410-18
Petitions.
chevron_right
§ 410-19
Decisions.
chevron_right
§ 410-20
Appeals.
chevron_right
§ 410-21
Enforcement.
chevron_right
Article III
Realty Transfer Tax
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§ 410-22
Imposition of tax.
chevron_right
§ 410-23
Administration.
chevron_right
Article IV
Local Services Tax
chevron_right
§ 410-24
Authority of enactment.
chevron_right
§ 410-25
Definitions.
chevron_right
§ 410-26
Imposition of tax.
chevron_right
§ 410-27
Nonresident taxpayer.
chevron_right
§ 410-28
Exemptions.
chevron_right
§ 410-29
Exemption application.
chevron_right
§ 410-30
Collection through employers.
chevron_right
§ 410-31
Direct payment by taxpayers.
chevron_right
§ 410-32
Administration and enforcement.
chevron_right
§ 410-33
Collection.
chevron_right
§ 410-34
Refunds.
chevron_right
§ 410-35
Violations and penalties.
chevron_right
Article V
Earned Income and Net Profits Tax
chevron_right
§ 410-36
Definitions.
chevron_right
§ 410-37
Purpose.
chevron_right
§ 410-38
Imposition of tax.
chevron_right
§ 410-39
No exemption from tax.
chevron_right
§ 410-40
Individual tax returns and payments.
chevron_right
§ 410-41
Employer withholding, remittance and tax returns.
chevron_right
§ 410-42
Tax Collector.
chevron_right
§ 410-43
Interest, penalties, costs and fines.
chevron_right
§ 410-44
Amendment and restatement.
chevron_right
§ 410-45
Repealer; severability.
chevron_right
Article VI
Local Economic Revitalization Tax Assistance
chevron_right
§ 410-46
Definitions.
chevron_right
§ 410-47
Exemption area.
chevron_right
§ 410-48
Exemption amount.
chevron_right
§ 410-49
Exemption schedule.
chevron_right
§ 410-50
Term of tax exemption program; sunset provision.
chevron_right
§ 410-51
Exemption after termination.
chevron_right
§ 410-52
Procedure for obtaining exemption.
chevron_right
§ 410-53
Revocation of exemption.
chevron_right
§ 410-54
Rules and regulations.
chevron_right
Article VII
Third-Party Tax Collection Agencies
chevron_right
§ 410-55
Definitions.
chevron_right
§ 410-56
Authorization.
chevron_right
§ 410-57
Notice.
chevron_right
Article VIII
Volunteer Service Credit Program
chevron_right
§ 410-58
Definitions.
chevron_right
§ 410-59
Volunteer Service Credit Program.
chevron_right
§ 410-60
Real property tax credit.
chevron_right
§ 410-61
Appeals.
chevron_right
Article IX
Effect of Failure to Receive Real Estate Tax Notice
chevron_right
§ 410-62
Provisions.
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