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Borough of West Homestead, PA
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Chapter 24 Taxation; Special
Chapter 24
Taxation; Special
ATTACHMENTS
Attachment 1 Residency Registration Form
Part 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.
Part 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.
Part 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.
Part 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.
Part 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.
Part 6
PENALTY AND INTEREST ON DELINQUENT TAXES
§ 24-601
Penalty.
§ 24-602
Rate of Interest.
Part 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.
Part 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.
Part 9
LOCAL ECONOMIC REVITALIZATION TAX ASSISTANCE (LERTA) TAX EXEMPTION PROGRAM
§ 24-901
Definitions.
§ 24-902
Eligible Areas.
§ 24-903
Exemption.
§ 24-904
Exemption Schedule.
§ 24-905
Procedure for Obtaining Exemption.
§ 24-906
Term.
§ 24-907
Severability.
§ 24-908
Repealer.
