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Borough of Kittanning, PA
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Part II: General Legislation
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Chapter 498 Taxation
Chapter 498
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Kittanning as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Fire loss claims — See Ch.
343
, Art.
I
.
Municipal claims and liens — See Ch.
366
.
ATTACHMENTS
Attachment 1 - Exhibit A
Article I
Occupation Tax
§ 498-1
Levy of tax.
§ 498-2
Collection by Tax Collector; audit of accounts.
§ 498-3
Bond of Tax Collector.
§ 498-4
Tax duplicate as warrant for collection.
§ 498-5
Compensation and expenses of Tax Collector.
§ 498-6
Notice to taxpayers.
§ 498-7
Liability for tax payment; addition of names to duplicate.
§ 498-8
Powers and duties of Tax Collector.
§ 498-9
Interest added to unpaid taxes; penalty.
§ 498-10
Legislative authority; effective date; duration.
§ 498-11
Repealer; effect on prior provisions.
§ 498-12
Exemption.
Article II
Earned Income and Net Profits Tax
§ 498-13
Definitions; word usage.
§ 498-14
Levy of tax.
§ 498-15
Receiver of taxes; rules and regulations.
§ 498-16
Filing of taxpayer return; payment of tax.
§ 498-17
Duties of employers.
§ 498-18
Examination of employer and taxpayer records.
§ 498-19
Confidential nature of information.
§ 498-20
Interest and penalty added to unpaid taxes.
§ 498-21
Recovery of taxes, penalties, interest and costs.
§ 498-22
Violations and penalties.
§ 498-23
Administrative expenses; compensation and expenses of receiver of taxes.
§ 498-24
Applicability.
§ 498-25
Continuation of tax from year to year.
Article III
Tax Abatement for Business Property Improvements
§ 498-26
Definitions.
§ 498-27
Abatement.
§ 498-28
Abatement amount.
§ 498-29
Abatement schedule.
§ 498-30
Procedure for obtaining abatement.
§ 498-31
Termination and continuance.
Article IV
Realty Transfer Tax
§ 498-32
Imposition of tax.
§ 498-33
Administration.
§ 498-34
Interest.
Article V
Local Services Tax
§ 498-35
Definitions.
§ 498-36
Levy of tax.
§ 498-37
Exemptions and refunds.
§ 498-38
Duty of employers to collect.
§ 498-39
Returns.
§ 498-40
Dates for determining tax liability and payment.
§ 498-41
Self-employed individuals.
§ 498-42
Employment in multiple occupations or political subdivisions.
§ 498-43
Nonresidents subject to tax.
§ 498-44
Administration of tax.
§ 498-45
Suits for collection.
§ 498-46
Violations and penalties.
§ 498-47
Construal of provisions.
Article VI
Property Rehabilitation Tax Abatement
§ 498-48
Definitions.
§ 498-49
Purpose.
§ 498-50
Schedule of abatement.
§ 498-51
Application for abatement.
§ 498-52
Abatement runs with the land.
§ 498-53
Cost of improvements.
