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Borough of Manor, PA
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2023-10-18
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Municipal Code
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Chapter 24 Taxation; Special
Foreword
Ch FWD
Foreword
Adopting Ordinance
Ch AO
Adopting Ordinance
Municipal Code
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
(Reserved)
Ch 4
(Reserved)
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Emergency Management Services
Ch 8
Floodplains
Ch 9
(Reserved)
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, Sidewalks and Access Drives
Ch 22
Subdivision and Land Development
Ch 23
Stormwater Management
Ch 24
Taxation; Special
Ch 24 Pt 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.
Ch 24 Pt 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.
Ch 24 Pt 3
PER CAPITA TAX
§ 24-301
Title.
§ 24-302
Definitions.
§ 24-303
Levy of Tax.
§ 24-304
Collection of Tax.
§ 24-305
Penalties.
Ch 24 Pt 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.
Ch 24 Pt 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.
Ch 24 Pt 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.
Ch 24 Pt 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.
Ch 24 Pt 8
REAL ESTATE TAX
§ 24-801
Penalty for Delinquent Payment of Real Estate Taxes.
Ch 24 Pt 9
TAX PENALTY WAIVER
§ 24-901
Compliance With Act 57 of 2022.
§ 24-902
Definitions.
§ 24-903
Waiver.
Ch 24 Pt 10
TAX LEVY
§ 24-1001
Incorporation of Budget.
§ 24-1002
Tax Levy.
§ 24-1003
Discount.
§ 24-1004
Penalty.
Ch 24 Pt 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.
Ch 25
(Reserved)
Ch 26
(Reserved)
Ch 27
Zoning
Ch ZMA
Zoning Map Amendments
Appendix
Apx A
Annexation of Territory
Apx B
Bond Issues and Loans
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 Disposition of All Ordinances
Ch KO
Table to Disposition of All Ordinances
Table to Disposition of Significant Resolutions
Ch KR
Table to Disposition of All Resolutions
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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
chevron_right
§ 24-101
Imposition of Tax.
chevron_right
§ 24-102
Section 13 of Local Tax Enabling Act Incorporated by Reference, With Certain Options.
chevron_right
§ 24-103
Income Tax Officer.
chevron_right
Part 2
REALTY TRANSFER TAX
chevron_right
§ 24-201
Short Title.
chevron_right
§ 24-202
Authority.
chevron_right
§ 24-203
Definitions.
chevron_right
§ 24-204
Imposition of Tax; Interest.
chevron_right
§ 24-205
Exempt Parties.
chevron_right
§ 24-206
Excluded Transactions.
chevron_right
§ 24-207
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 24-208
Acquired Company.
chevron_right
§ 24-209
Credits Against Tax.
chevron_right
§ 24-210
Extension of Lease.
chevron_right
§ 24-211
Proceeds of Judicial Sale.
chevron_right
§ 24-212
Duties of Recorder of Deeds.
chevron_right
§ 24-213
Statement of Value.
chevron_right
§ 24-214
Civil Penalties.
chevron_right
§ 24-215
Lien.
chevron_right
§ 24-216
Enforcement.
chevron_right
§ 24-217
Regulations.
chevron_right
Part 3
PER CAPITA TAX
chevron_right
§ 24-301
Title.
chevron_right
§ 24-302
Definitions.
chevron_right
§ 24-303
Levy of Tax.
chevron_right
§ 24-304
Collection of Tax.
chevron_right
§ 24-305
Penalties.
chevron_right
Part 4
LOCAL SERVICES TAX
chevron_right
§ 24-401
Definitions.
chevron_right
§ 24-402
Levy and Imposition of Tax.
chevron_right
§ 24-403
Local Services Tax in Addition to All Other Taxes.
chevron_right
§ 24-404
Exemptions and Refunds.
chevron_right
§ 24-405
Duty of Employers to Collect.
chevron_right
§ 24-406
Returns.
chevron_right
§ 24-407
Dates for Determining Tax Liability and Payment.
chevron_right
§ 24-408
Self-Employed Individuals.
chevron_right
§ 24-409
Individuals Engaged in More Than One Occupation or Employed in More Than One Municipality.
chevron_right
§ 24-410
Nonresidents Subject to Tax.
chevron_right
§ 24-411
Appointment of Collector and Administration of Tax.
chevron_right
§ 24-412
Suits for Collection.
chevron_right
§ 24-413
Violations and Penalties.
chevron_right
§ 24-414
Interpretation.
chevron_right
Part 5
JUNKYARD TAX
chevron_right
§ 24-501
Definitions and Interpretation.
chevron_right
§ 24-502
Imposition of Tax.
chevron_right
§ 24-503
Collection of Tax.
chevron_right
§ 24-504
Interest Added to Unpaid Tax.
chevron_right
§ 24-505
Penalty on Unpaid Tax.
chevron_right
§ 24-506
Recovery of Taxes, Interest and Penalties.
chevron_right
§ 24-507
Lien on Land.
chevron_right
§ 24-508
Penalty for Violation.
chevron_right
Part 6
LOCAL TAXPAYER'S BILL OF RIGHTS
chevron_right
§ 24-601
Rules and Regulations.
chevron_right
§ 24-602
Disclosure Statement.
chevron_right
§ 24-603
Petition for Appeal and Refund.
chevron_right
§ 24-604
Administrative Appeal Procedures.
chevron_right
§ 24-605
Adoption of Appeal Procedures.
chevron_right
§ 24-606
Effective Date.
chevron_right
Part 7
REAL ESTATE TAX CERTIFICATION FEES
chevron_right
§ 24-701
Tax Collector Authorized to Issue Tax Certifications and Collect Fee.
chevron_right
§ 24-702
Elected Tax Collector Authorized to Issue Tax Duplicates and Collect Fee.
chevron_right
§ 24-703
Elected Tax Collector Authorized to Issue Certifications of Sewage Account Status and Collect Fee.
chevron_right
§ 24-704
Report to Borough.
chevron_right
§ 24-705
Compensation of Elected Tax Collector.
chevron_right
§ 24-706
Borough Services and Fees.
chevron_right
Part 8
REAL ESTATE TAX
chevron_right
§ 24-801
Penalty for Delinquent Payment of Real Estate Taxes.
chevron_right
Part 9
TAX PENALTY WAIVER
chevron_right
§ 24-901
Compliance With Act 57 of 2022.
chevron_right
§ 24-902
Definitions.
chevron_right
§ 24-903
Waiver.
chevron_right
Part 10
TAX LEVY
chevron_right
§ 24-1001
Incorporation of Budget.
chevron_right
§ 24-1002
Tax Levy.
chevron_right
§ 24-1003
Discount.
chevron_right
§ 24-1004
Penalty.
chevron_right
Part 11
VOLUNTEER SERVICE CREDIT PROGRAM
chevron_right
§ 24-1101
Definitions.
chevron_right
§ 24-1102
Volunteer Service Credit Program.
chevron_right
§ 24-1103
Earned Income Tax Credit.
chevron_right
§ 24-1104
Real Property Tax Credit.
chevron_right
§ 24-1105
Appeals.
chevron_right