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Borough of Manor, PA
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Chapter 24 Taxation; Special
Chapter 24
Taxation; Special
ATTACHMENTS
Attachment 1 - Rules and Regulations for Compliance with the Local Taxpayers Bill of Rights
Attachment 2 - Disclosure Statement Under the Local Taxpayers Bill of Rights'
Attachment 3 - Request for Extension of Time to Provide Information
Attachment 4 - Refund Claim Form
Attachment 5 - Petition for Appeal and Refund
Attachment 6 - Request for Extension of Time to Provide Information
Attachment 7 - Taxpayer Notice
Part 1
EARNED INCOME AND NET PROFITS TAX
§ 24-101
Imposition of Tax.
§ 24-102
Section 13 of Local Tax Enabling Act Incorporated by Reference, With Certain Options.
§ 24-103
Income Tax Officer.
Part 2
REALTY TRANSFER TAX
§ 24-201
Short Title.
§ 24-202
Authority.
§ 24-203
Definitions.
§ 24-204
Imposition of Tax; Interest.
§ 24-205
Exempt Parties.
§ 24-206
Excluded Transactions.
§ 24-207
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 24-208
Acquired Company.
§ 24-209
Credits Against Tax.
§ 24-210
Extension of Lease.
§ 24-211
Proceeds of Judicial Sale.
§ 24-212
Duties of Recorder of Deeds.
§ 24-213
Statement of Value.
§ 24-214
Civil Penalties.
§ 24-215
Lien.
§ 24-216
Enforcement.
§ 24-217
Regulations.
Part 3
PER CAPITA TAX
§ 24-301
Title.
§ 24-302
Definitions.
§ 24-303
Levy of Tax.
§ 24-304
Collection of Tax.
§ 24-305
Penalties.
Part 4
LOCAL SERVICES TAX
§ 24-401
Definitions.
§ 24-402
Levy and Imposition of Tax.
§ 24-403
Local Services Tax in Addition to All Other Taxes.
§ 24-404
Exemptions and Refunds.
§ 24-405
Duty of Employers to Collect.
§ 24-406
Returns.
§ 24-407
Dates for Determining Tax Liability and Payment.
§ 24-408
Self-Employed Individuals.
§ 24-409
Individuals Engaged in More Than One Occupation or Employed in More Than One Municipality.
§ 24-410
Nonresidents Subject to Tax.
§ 24-411
Appointment of Collector and Administration of Tax.
§ 24-412
Suits for Collection.
§ 24-413
Violations and Penalties.
§ 24-414
Interpretation.
Part 5
JUNKYARD TAX
§ 24-501
Definitions and Interpretation.
§ 24-502
Imposition of Tax.
§ 24-503
Collection of Tax.
§ 24-504
Interest Added to Unpaid Tax.
§ 24-505
Penalty on Unpaid Tax.
§ 24-506
Recovery of Taxes, Interest and Penalties.
§ 24-507
Lien on Land.
§ 24-508
Penalty for Violation.
Part 6
LOCAL TAXPAYER'S BILL OF RIGHTS
§ 24-601
Rules and Regulations.
§ 24-602
Disclosure Statement.
§ 24-603
Petition for Appeal and Refund.
§ 24-604
Administrative Appeal Procedures.
§ 24-605
Adoption of Appeal Procedures.
§ 24-606
Effective Date.
Part 7
REAL ESTATE TAX CERTIFICATION FEES
§ 24-701
Tax Collector Authorized to Issue Tax Certifications and Collect Fee.
§ 24-702
Elected Tax Collector Authorized to Issue Tax Duplicates and Collect Fee.
§ 24-703
Elected Tax Collector Authorized to Issue Certifications of Sewage Account Status and Collect Fee.
§ 24-704
Report to Borough.
§ 24-705
Compensation of Elected Tax Collector.
§ 24-706
Borough Services and Fees.
Part 8
REAL ESTATE TAX
§ 24-801
Penalty for Delinquent Payment of Real Estate Taxes.
Part 9
TAX PENALTY WAIVER
§ 24-901
Compliance With Act 57 of 2022.
§ 24-902
Definitions.
§ 24-903
Waiver.
Part 10
TAX LEVY
§ 24-1001
Incorporation of Budget.
§ 24-1002
Tax Levy.
§ 24-1003
Discount.
§ 24-1004
Penalty.
Part 11
VOLUNTEER SERVICE CREDIT PROGRAM
§ 24-1101
Definitions.
§ 24-1102
Volunteer Service Credit Program.
§ 24-1103
Earned Income Tax Credit.
§ 24-1104
Real Property Tax Credit.
§ 24-1105
Appeals.