home
Home
code
Code
Code
Index
law
Laws (7)
New Laws (7)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Borough of West Homestead, PA
chevron_right
2022-10-11
info
chevron_right
Municipal Code
chevron_right
Chapter 24 Taxation; Special
Foreword
Ch FWD
Foreword
Adopting Ordinance
Ch AO
Adopting Ordinance
Fee Schedule
Ch FEE
Fee Schedule
Municipal Code
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
(Reserved)
Ch 4
Buildings
Ch 5
Construction Code
Ch 6
Conduct
Ch 7
Fire Prevention
Ch 8
Floodplains
Ch 9
Grading and Excavating
Ch 10
Health and Safety
Ch 11
Housing
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
(Reserved)
Ch 24
Taxation; Special
Ch 24 Pt 1
EARNED INCOME AND NET PROFITS TAX
§ 24-101
Definitions.
§ 24-102
Imposed.
§ 24-103
Applicability.
§ 24-104
Declaration, Returns and Payment; Net Profits.
§ 24-105
Declaration, Returns and Payment; Earned Income.
§ 24-106
Powers and Duties of Collector.
§ 24-107
Suit for Collection.
§ 24-108
Confidentiality of Information Gained Under Part.
§ 24-109
Payment Under Protest and Refunds.
§ 24-110
Interest and Penalties for Late Payment.
§ 24-111
Fines and Penalties for Violation of Part.
§ 24-112
Failure to Receive or Procure Forms Not to Excuse Failure to Make Declarations and File Returns.
§ 24-113
Registration of Employers.
§ 24-114
General Duty of Employers to Withhold Tax, File Return Thereon and Make Payment Thereof.
§ 24-115
Monthly Return and Payment by Delinquent Employers.
§ 24-116
Employer's Annual Returns.
§ 24-117
Employer's Failure to Withhold Not to Relieve Employee of Duties.
Ch 24 Pt 2
LOCAL SERVICES TAX
§ 24-201
Definitions.
§ 24-202
Levy of Tax.
§ 24-203
Exemption and Refunds.
§ 24-204
Duty of Employers to Collect.
§ 24-205
Returns.
§ 24-206
Dates for Determining Tax Liability and Payment.
§ 24-207
Self-Employed Individuals.
§ 24-208
Individuals Engaged in More Than One Occupation or Employed in More Than One Political Subdivision.
§ 24-209
Nonresidents Subject to Tax.
§ 24-210
Administration of Tax.
§ 24-211
Suits for Collection.
§ 24-212
Violations and Penalties.
§ 24-213
Interpretation.
Ch 24 Pt 3
REALTY TRANSFER TAX
§ 24-301
Short Title.
§ 24-302
Authority.
§ 24-303
Definitions.
§ 24-304
Imposition of Tax; Interest.
§ 24-305
Exempt Parties.
§ 24-306
Excluded Transactions.
§ 24-307
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 24-308
Acquired Company.
§ 24-309
Credits Against Tax.
§ 24-310
Extension of Lease.
§ 24-311
Proceeds of Judicial Sale.
§ 24-312
Duties of Recorder of Deeds.
§ 24-313
Statement of Value.
§ 24-314
Civil Penalties.
§ 24-315
Lien.
§ 24-316
Enforcement.
§ 24-317
Regulations.
§ 24-318
Determination Notice of Tax.
§ 24-319
Refunds.
§ 24-320
Notice.
§ 24-321
Determination, Redetermination and Refunds.
§ 24-322
Appeals.
Ch 24 Pt 4
TAX EXEMPTION FOR CERTAIN IMPROVEMENTS TO RESIDENCES
§ 24-401
Definitions.
§ 24-402
Building Permit.
§ 24-403
Exemption Schedule.
§ 24-404
Limitation Exemption.
§ 24-405
Sale of Property.
Ch 24 Pt 5
OCCUPANCY REGISTRATION REQUIREMENTS
§ 24-501
Tenants to Register.
§ 24-502
Landlords to Register.
§ 24-503
Borough Secretary to Be Notified of Transfer of Title to Real Estate.
§ 24-504
Inspection.
§ 24-505
Certificate of Occupancy.
§ 24-506
Fees.
§ 24-507
Compliance Within 30 Days of Change in Registry.
§ 24-508
Penalty.
Ch 24 Pt 6
PENALTY AND INTEREST ON DELINQUENT TAXES
§ 24-601
Penalty.
§ 24-602
Rate of Interest.
Ch 24 Pt 7
TAX ASSESSMENT LIMITATION PROGRAM
§ 24-701
Definitions.
§ 24-702
Limitation of Assessment for Eligible Taxpayers.
§ 24-703
Participation in Limitation of Tax Assessment Program.
§ 24-704
Rules and Regulations.
Ch 24 Pt 8
COMMERCIAL AND MANUFACTURING PARKING PRIVILEGE TAX
§ 24-801
Definitions.
§ 24-802
Imposition of Tax; Payment Requirement.
§ 24-803
Amount; Time of Payment.
§ 24-804
Registration Required; Notice by Collector.
§ 24-805
Powers, Duties and Authority of Collector.
§ 24-806
Delinquent Taxes; Collection; Interest; Nonpayment Charges.
§ 24-807
Violations; Fines.
§ 24-808
Exemptions.
§ 24-809
Effective Date.
§ 24-810
Validity.
§ 24-811
Authorizing Legislation.
Ch 25
Waterways
Ch 26
Local Historic District
Ch 27
Zoning
Appendix
Apx A
Annexation of Territory
Apx B
Debt and Bond Issues
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 the Disposition of All Ordinances
Ch KO
Table to the Disposition of All Ordinances
arrow_back
print
Print
email
Email
download
Download
share
Share
arrow_forward
Chapter 24
Taxation; Special
ATTACHMENTS
Attachment 1 Residency Registration Form
Part 1
EARNED INCOME AND NET PROFITS TAX
chevron_right
§ 24-101
Definitions.
chevron_right
§ 24-102
Imposed.
chevron_right
§ 24-103
Applicability.
chevron_right
§ 24-104
Declaration, Returns and Payment; Net Profits.
chevron_right
§ 24-105
Declaration, Returns and Payment; Earned Income.
chevron_right
§ 24-106
Powers and Duties of Collector.
chevron_right
§ 24-107
Suit for Collection.
chevron_right
§ 24-108
Confidentiality of Information Gained Under Part.
chevron_right
§ 24-109
Payment Under Protest and Refunds.
chevron_right
§ 24-110
Interest and Penalties for Late Payment.
chevron_right
§ 24-111
Fines and Penalties for Violation of Part.
chevron_right
§ 24-112
Failure to Receive or Procure Forms Not to Excuse Failure to Make Declarations and File Returns.
chevron_right
§ 24-113
Registration of Employers.
chevron_right
§ 24-114
General Duty of Employers to Withhold Tax, File Return Thereon and Make Payment Thereof.
chevron_right
§ 24-115
Monthly Return and Payment by Delinquent Employers.
chevron_right
§ 24-116
Employer's Annual Returns.
chevron_right
§ 24-117
Employer's Failure to Withhold Not to Relieve Employee of Duties.
chevron_right
Part 2
LOCAL SERVICES TAX
chevron_right
§ 24-201
Definitions.
chevron_right
§ 24-202
Levy of Tax.
chevron_right
§ 24-203
Exemption and Refunds.
chevron_right
§ 24-204
Duty of Employers to Collect.
chevron_right
§ 24-205
Returns.
chevron_right
§ 24-206
Dates for Determining Tax Liability and Payment.
chevron_right
§ 24-207
Self-Employed Individuals.
chevron_right
§ 24-208
Individuals Engaged in More Than One Occupation or Employed in More Than One Political Subdivision.
chevron_right
§ 24-209
Nonresidents Subject to Tax.
chevron_right
§ 24-210
Administration of Tax.
chevron_right
§ 24-211
Suits for Collection.
chevron_right
§ 24-212
Violations and Penalties.
chevron_right
§ 24-213
Interpretation.
chevron_right
Part 3
REALTY TRANSFER TAX
chevron_right
§ 24-301
Short Title.
chevron_right
§ 24-302
Authority.
chevron_right
§ 24-303
Definitions.
chevron_right
§ 24-304
Imposition of Tax; Interest.
chevron_right
§ 24-305
Exempt Parties.
chevron_right
§ 24-306
Excluded Transactions.
chevron_right
§ 24-307
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 24-308
Acquired Company.
chevron_right
§ 24-309
Credits Against Tax.
chevron_right
§ 24-310
Extension of Lease.
chevron_right
§ 24-311
Proceeds of Judicial Sale.
chevron_right
§ 24-312
Duties of Recorder of Deeds.
chevron_right
§ 24-313
Statement of Value.
chevron_right
§ 24-314
Civil Penalties.
chevron_right
§ 24-315
Lien.
chevron_right
§ 24-316
Enforcement.
chevron_right
§ 24-317
Regulations.
chevron_right
§ 24-318
Determination Notice of Tax.
chevron_right
§ 24-319
Refunds.
chevron_right
§ 24-320
Notice.
chevron_right
§ 24-321
Determination, Redetermination and Refunds.
chevron_right
§ 24-322
Appeals.
chevron_right
Part 4
TAX EXEMPTION FOR CERTAIN IMPROVEMENTS TO RESIDENCES
chevron_right
§ 24-401
Definitions.
chevron_right
§ 24-402
Building Permit.
chevron_right
§ 24-403
Exemption Schedule.
chevron_right
§ 24-404
Limitation Exemption.
chevron_right
§ 24-405
Sale of Property.
chevron_right
Part 5
OCCUPANCY REGISTRATION REQUIREMENTS
chevron_right
§ 24-501
Tenants to Register.
chevron_right
§ 24-502
Landlords to Register.
chevron_right
§ 24-503
Borough Secretary to Be Notified of Transfer of Title to Real Estate.
chevron_right
§ 24-504
Inspection.
chevron_right
§ 24-505
Certificate of Occupancy.
chevron_right
§ 24-506
Fees.
chevron_right
§ 24-507
Compliance Within 30 Days of Change in Registry.
chevron_right
§ 24-508
Penalty.
chevron_right
Part 6
PENALTY AND INTEREST ON DELINQUENT TAXES
chevron_right
§ 24-601
Penalty.
chevron_right
§ 24-602
Rate of Interest.
chevron_right
Part 7
TAX ASSESSMENT LIMITATION PROGRAM
chevron_right
§ 24-701
Definitions.
chevron_right
§ 24-702
Limitation of Assessment for Eligible Taxpayers.
chevron_right
§ 24-703
Participation in Limitation of Tax Assessment Program.
chevron_right
§ 24-704
Rules and Regulations.
chevron_right
Part 8
COMMERCIAL AND MANUFACTURING PARKING PRIVILEGE TAX
chevron_right
§ 24-801
Definitions.
chevron_right
§ 24-802
Imposition of Tax; Payment Requirement.
chevron_right
§ 24-803
Amount; Time of Payment.
chevron_right
§ 24-804
Registration Required; Notice by Collector.
chevron_right
§ 24-805
Powers, Duties and Authority of Collector.
chevron_right
§ 24-806
Delinquent Taxes; Collection; Interest; Nonpayment Charges.
chevron_right
§ 24-807
Violations; Fines.
chevron_right
§ 24-808
Exemptions.
chevron_right
§ 24-809
Effective Date.
chevron_right
§ 24-810
Validity.
chevron_right
§ 24-811
Authorizing Legislation.
chevron_right