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Borough of Manor, PA chevron_right chevron_right Municipal Code chevron_right Chapter 24 Taxation; Special

Chapter 24 Taxation; Special

ATTACHMENTS
Attachment 1 - Rules and Regulations for Compliance with the Local Taxpayers Bill of RightsAttachment 2 - Disclosure Statement Under the Local Taxpayers Bill of Rights'Attachment 3 - Request for Extension of Time to Provide InformationAttachment 4 - Refund Claim FormAttachment 5 - Petition for Appeal and RefundAttachment 6 - Request for Extension of Time to Provide InformationAttachment 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.
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