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Borough of Spring Grove, PA
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Part II: General Legislation
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Chapter 362 Taxation
Chapter 362
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Spring Grove as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax Collector — See Ch.
119
.
Taxpayer Bill of Rights — See Ch.
123
.
ATTACHMENTS
Attachment 1 - Exhibit A Description of Property
Article I
Gaming Devices Tax
§ 362-1
Definitions.
§ 362-2
License required.
§ 362-3
Application for license as operator.
§ 362-4
Application for license as distributor.
§ 362-5
Application requirements.
§ 362-6
Waiting period; license not transferable.
§ 362-7
Gambling devices prohibited.
§ 362-8
Tax on operator's license.
§ 362-9
Tax on distributor's license.
§ 362-10
Issuance of operator's license; display.
§ 362-11
Replacement of license.
§ 362-12
Violations and penalties: operators.
§ 362-13
Violations and penalties: distributors.
§ 362-14
Continuing effect.
Article II
Realty Transfer Tax
§ 362-15
Title.
§ 362-16
Statutory authority.
§ 362-17
Definitions.
§ 362-18
Imposition of tax; interest.
§ 362-19
Exempt parties.
§ 362-20
Excluded transactions.
§ 362-21
Associations or corporations.
§ 362-22
Associations or corporations.
§ 362-23
Credits.
§ 362-24
Extension of lease.
§ 362-25
Proceeds of judicial sale.
§ 362-26
Record of Deeds.
§ 362-27
Statement of value.
§ 362-28
Civil penalties.
§ 362-29
Liens.
§ 362-30
Recoverability of taxes.
§ 362-31
Enforcement and collection.
Article III
Tax Certifications
§ 362-32
Authorization to collect fee for tax certifications.
§ 362-33
Fees for duplicate real estate bills and receipts.
§ 362-34
Service charges for bad checks.
Article IV
Local Services Tax
§ 362-35
Definitions.
§ 362-36
Levy; use of funds restricted.
§ 362-37
Duty of employer.
§ 362-38
Returns.
§ 362-39
Dates for determining tax liability and payment.
§ 362-40
Individuals engaged in more than one occupation.
§ 362-41
Exemptions.
§ 362-42
Self-employed individuals.
§ 362-43
Employees and self-employed individuals residing beyond limits of Spring Grove Borough.
§ 362-44
Administration of tax.
§ 362-45
Suit for collection.
§ 362-46
Violations and penalties.
§ 362-47
Refunds.
Article V
Earned Income and Net Profits Tax
§ 362-48
Short title.
§ 362-49
Intent; applicable laws, regulations, policies and procedures.
§ 362-50
Definitions.
§ 362-51
Imposition of tax; rate.
§ 362-52
Declaration and payment of tax.
§ 362-53
Registration.
§ 362-54
Filing and payment of tax by employer; withholding.
§ 362-55
Powers and duties of Tax Officer.
§ 362-56
Suit for collection of tax.
§ 362-57
Interest and penalties.
§ 362-58
Violations and penalties.
§ 362-59
Applicability.
§ 362-60
Purpose; effect on prior provisions.
§ 362-61
Effective date; initial current year.
Article VI
Local Economic Revitalization Tax Assistance (LERTA)
§ 362-62
Definitions.
§ 362-63
Eligible areas.
§ 362-64
Exemption.
§ 362-65
Exemption schedule.
§ 362-66
Procedure for obtaining exemption.
§ 362-67
Termination date.
§ 362-68
Extension.
§ 362-69
Revocation of LERTA exemption.
§ 362-70
Conflict.
§ 362-71
Severability.
Article VII
Volunteer Service Credit Program
§ 362-72
Definitions.
§ 362-73
Program established; eligibility and application criteria.
§ 362-74
Earned income tax credit.
§ 362-75
Real property tax credit.
§ 362-76
Appeals.
§ 362-77
Maximum combined earned income tax credit and real estate tax credit.
§ 362-78
Severability.
§ 362-79
When effective.
