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Borough of West Reading, PA
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Part II: General Legislation
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Chapter 410 Taxation
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
§ 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.
Article 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.
Article III
Realty Transfer Tax
§ 410-22
Imposition of tax.
§ 410-23
Administration.
Article 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.
Article 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.
Article 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.
Article VII
Third-Party Tax Collection Agencies
§ 410-55
Definitions.
§ 410-56
Authorization.
§ 410-57
Notice.
Article VIII
Volunteer Service Credit Program
§ 410-58
Definitions.
§ 410-59
Volunteer Service Credit Program.
§ 410-60
Real property tax credit.
§ 410-61
Appeals.
Article IX
Effect of Failure to Receive Real Estate Tax Notice
§ 410-62
Provisions.