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Borough of Edinboro, PA
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2023-06-12
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Municipal Code
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Chapter 24 Taxation; Special
Foreword
Ch FWD
Foreword
Adopting Ordinance
Ch AO
Adopting Ordinance
Home Rule Charter
Ch CH
Home Rule Charter
Municipal Code
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
(Reserved)
Ch 4
(Reserved)
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Fire Prevention and Fire Protection
Ch 8
Floodplains
Ch 9
(Reserved)
Ch 10
Health and Safety
Ch 11
(Reserved)
Ch 12
(Reserved)
Ch 13
Licenses, Permits and General Business Regulations
Ch 14
(Reserved)
Ch 15
Motor Vehicles and Traffic
Ch 16
Parks and Recreation
Ch 17
(Reserved)
Ch 18
Sewers and Sewage Disposal
Ch 19
(Reserved)
Ch 20
Solid Waste
Ch 21
Streets and Sidewalks
Ch 22
Subdivision and Land Development
Ch 23
Stormwater Management
Ch 24
Taxation; Special
Ch 24 Pt 1
TAX DISCOUNTS AND PENALTIES
§ 24-101
Discount and Penalties on All Taxes Assessed by the Borough.
Ch 24 Pt 2
PER CAPITA TAX
§ 24-201
Definitions.
§ 24-202
Tax Levied.
§ 24-203
Administration of Tax.
§ 24-204
Borough Tax Collector; Duties, Responsibilities and Compensation.
§ 24-205
Discount and Penalty.
Ch 24 Pt 3
EARNED INCOME TAX
§ 24-301
Title.
§ 24-302
Incorporation of Statute.
§ 24-303
Imposition of Tax.
§ 24-304
Declaration, Return and Payment of Tax.
§ 24-305
Collection at Source.
§ 24-306
Administration.
Ch 24 Pt 4
REALTY TRANSFER TAX
§ 24-401
Short Title.
§ 24-402
Authority.
§ 24-403
Definitions.
§ 24-404
Imposition of Tax; Interest.
§ 24-405
Exempt Parties.
§ 24-406
Excluded Transactions.
§ 24-407
Documents Relating to Associations or Corporations and Member, Partners, Stockholders or Shareholders Thereof.
§ 24-408
Acquired Company.
§ 24-409
Credits Against Tax.
§ 24-410
Extension of Lease.
§ 24-411
Proceeds of Judicial Sale.
§ 24-412
Duties of Recorder of Deeds.
§ 24-413
Statement of Value.
§ 24-414
Civil Penalties.
§ 24-415
Lien.
§ 24-416
Enforcement.
§ 24-417
Regulations.
Ch 24 Pt 5
LOCAL ECONOMIC REVITALIZATION TAX ASSISTANCE
§ 24-501
Short Title.
§ 24-502
Definitions.
§ 24-503
Investment Opportunity Area Boundary Description.
§ 24-504
Exemption Limitations.
§ 24-505
Exemption Schedule.
§ 24-506
Procedure for Obtaining Exemption.
§ 24-507
Exclusions.
§ 24-508
Effective Date.
§ 24-509
Appeals.
§ 24-510
Repealer.
Ch 24 Pt 6
LOCAL SERVICES TAX
§ 24-601
Short Title.
§ 24-602
Authority of Enactment.
§ 24-603
Definitions.
§ 24-604
Imposition of Tax.
§ 24-605
Direct Payment by Taxpayers.
§ 24-606
Nonresident Taxpayers.
§ 24-607
Exemption.
§ 24-608
Administration and Enforcement of Tax.
§ 24-609
Collection.
§ 24-610
Penalties.
§ 24-611
Administration by Borough.
§ 24-612
Use of Tax Funds.
§ 24-613
Validity.
§ 24-614
Revisions.
§ 24-615
Duration.
§ 24-616
Failure to Enforce.
Ch 24 Pt 7
HOMESTEAD PROPERTY EXCLUSION PROGRAM
§ 24-701
Title.
§ 24-702
Definitions and Construction.
§ 24-703
Homestead Property Exclusion.
§ 24-704
Farmstead Property Exclusion.
§ 24-705
Administration and Regulations.
§ 24-706
Applicability.
Ch 24 Pt 8
LEASE TAX
§ 24-801
Short Title.
§ 24-802
Authority for Tax.
§ 24-803
Definitions and Word Usage.
§ 24-804
Imposition of Tax.
§ 24-805
Payment Dates.
§ 24-806
Collection and Disposition.
§ 24-807
Interest and Penalties.
§ 24-808
Recovering of Taxes and Penalties.
§ 24-809
Violations and Penalties.
Ch 24 Pt 9
FEES TO BE CHARGED AND COLLECTED BY TAX COLLECTOR
§ 24-901
Recitals.
§ 24-902
Tax Collector Fees Authorized.
§ 24-903
Retention of Expenses.
§ 24-904
Compensation Limitation.
§ 24-905
Amendment by Resolution.
Ch 24 Pt 10
VOLUNTEER SERVICE CREDIT PROGRAM
§ 24-1001
Definitions.
§ 24-1002
Volunteer Service Credit Program.
§ 24-1003
Earned Income Tax Credit.
§ 24-1004
Appeals.
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
Plan Approval
Apx F
Public Property
Apx G
Sewers
Apx H
Streets and Sidewalks
Apx I
Water
Apx J
Zoning; Prior Ordinances
Table to Disposition of All Ordinances
Ch KO
Table to Disposition of All Ordinances
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Chapter 24
Taxation; Special
ATTACHMENTS
Attachment 1 - Downtown Core Area Map
Attachment 2 - Proposed Residential LERTA Zones
Part 1
TAX DISCOUNTS AND PENALTIES
chevron_right
§ 24-101
Discount and Penalties on All Taxes Assessed by the Borough.
chevron_right
Part 2
PER CAPITA TAX
chevron_right
§ 24-201
Definitions.
chevron_right
§ 24-202
Tax Levied.
chevron_right
§ 24-203
Administration of Tax.
chevron_right
§ 24-204
Borough Tax Collector; Duties, Responsibilities and Compensation.
chevron_right
§ 24-205
Discount and Penalty.
chevron_right
Part 3
EARNED INCOME TAX
chevron_right
§ 24-301
Title.
chevron_right
§ 24-302
Incorporation of Statute.
chevron_right
§ 24-303
Imposition of Tax.
chevron_right
§ 24-304
Declaration, Return and Payment of Tax.
chevron_right
§ 24-305
Collection at Source.
chevron_right
§ 24-306
Administration.
chevron_right
Part 4
REALTY TRANSFER TAX
chevron_right
§ 24-401
Short Title.
chevron_right
§ 24-402
Authority.
chevron_right
§ 24-403
Definitions.
chevron_right
§ 24-404
Imposition of Tax; Interest.
chevron_right
§ 24-405
Exempt Parties.
chevron_right
§ 24-406
Excluded Transactions.
chevron_right
§ 24-407
Documents Relating to Associations or Corporations and Member, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 24-408
Acquired Company.
chevron_right
§ 24-409
Credits Against Tax.
chevron_right
§ 24-410
Extension of Lease.
chevron_right
§ 24-411
Proceeds of Judicial Sale.
chevron_right
§ 24-412
Duties of Recorder of Deeds.
chevron_right
§ 24-413
Statement of Value.
chevron_right
§ 24-414
Civil Penalties.
chevron_right
§ 24-415
Lien.
chevron_right
§ 24-416
Enforcement.
chevron_right
§ 24-417
Regulations.
chevron_right
Part 5
LOCAL ECONOMIC REVITALIZATION TAX ASSISTANCE
chevron_right
§ 24-501
Short Title.
chevron_right
§ 24-502
Definitions.
chevron_right
§ 24-503
Investment Opportunity Area Boundary Description.
chevron_right
§ 24-504
Exemption Limitations.
chevron_right
§ 24-505
Exemption Schedule.
chevron_right
§ 24-506
Procedure for Obtaining Exemption.
chevron_right
§ 24-507
Exclusions.
chevron_right
§ 24-508
Effective Date.
chevron_right
§ 24-509
Appeals.
chevron_right
§ 24-510
Repealer.
chevron_right
Part 6
LOCAL SERVICES TAX
chevron_right
§ 24-601
Short Title.
chevron_right
§ 24-602
Authority of Enactment.
chevron_right
§ 24-603
Definitions.
chevron_right
§ 24-604
Imposition of Tax.
chevron_right
§ 24-605
Direct Payment by Taxpayers.
chevron_right
§ 24-606
Nonresident Taxpayers.
chevron_right
§ 24-607
Exemption.
chevron_right
§ 24-608
Administration and Enforcement of Tax.
chevron_right
§ 24-609
Collection.
chevron_right
§ 24-610
Penalties.
chevron_right
§ 24-611
Administration by Borough.
chevron_right
§ 24-612
Use of Tax Funds.
chevron_right
§ 24-613
Validity.
chevron_right
§ 24-614
Revisions.
chevron_right
§ 24-615
Duration.
chevron_right
§ 24-616
Failure to Enforce.
chevron_right
Part 7
HOMESTEAD PROPERTY EXCLUSION PROGRAM
chevron_right
§ 24-701
Title.
chevron_right
§ 24-702
Definitions and Construction.
chevron_right
§ 24-703
Homestead Property Exclusion.
chevron_right
§ 24-704
Farmstead Property Exclusion.
chevron_right
§ 24-705
Administration and Regulations.
chevron_right
§ 24-706
Applicability.
chevron_right
Part 8
LEASE TAX
chevron_right
§ 24-801
Short Title.
chevron_right
§ 24-802
Authority for Tax.
chevron_right
§ 24-803
Definitions and Word Usage.
chevron_right
§ 24-804
Imposition of Tax.
chevron_right
§ 24-805
Payment Dates.
chevron_right
§ 24-806
Collection and Disposition.
chevron_right
§ 24-807
Interest and Penalties.
chevron_right
§ 24-808
Recovering of Taxes and Penalties.
chevron_right
§ 24-809
Violations and Penalties.
chevron_right
Part 9
FEES TO BE CHARGED AND COLLECTED BY TAX COLLECTOR
chevron_right
§ 24-901
Recitals.
chevron_right
§ 24-902
Tax Collector Fees Authorized.
chevron_right
§ 24-903
Retention of Expenses.
chevron_right
§ 24-904
Compensation Limitation.
chevron_right
§ 24-905
Amendment by Resolution.
chevron_right
Part 10
VOLUNTEER SERVICE CREDIT PROGRAM
chevron_right
§ 24-1001
Definitions.
chevron_right
§ 24-1002
Volunteer Service Credit Program.
chevron_right
§ 24-1003
Earned Income Tax Credit.
chevron_right
§ 24-1004
Appeals.
chevron_right