home
Home
code
Code
Code
Index
law
Laws (9)
New Laws (9)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Borough of Sharpsburg, PA
chevron_right
2023-04-27
info
chevron_right
The Code
chevron_right
Chapter 24 Taxation, Special
Ch AO
Adopting Ordinance
The Code
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
(Reserved)
Ch 4
Buildings
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Fire Prevention and Fire Protection
Ch 8
Floodplain Management
Ch 9
Energy
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
Stormwater Management
Ch 18
Sewers and Sewage Disposal
Ch 19
(Reserved)
Ch 20
Solid Waste
Ch 21
Streets and Sidewalks
Ch 22
Subdivision and Land Development
Ch 23
(Reserved)
Ch 24
Taxation, Special
Ch 24 Pt 1
Earned Income Tax
§ 24-101
Definitions.
§ 24-102
Imposition of tax.
§ 24-103
Collector of tax.
§ 24-104
Declaration and payment of tax.
§ 24-105
Collection at source.
§ 24-106
Enforcement powers.
§ 24-107
Payment under protest and refunds.
§ 24-108
Interest and penalties.
§ 24-109
Suit for collection of tax.
§ 24-110
Violations and penalties.
§ 24-111
Applicability.
§ 24-112
Construction.
§ 24-113
Authority.
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
Unlawful acts.
§ 24-216
Violations and penalties.
§ 24-217
Lien.
§ 24-218
Enforcement.
§ 24-219
Regulations.
Ch 24 Pt 3
Mercantile Tax
§ 24-301
Definitions.
§ 24-302
Imposition of tax.
§ 24-303
Filing of returns.
§ 24-304
When tax due; receipts; penalty added to delinquent tax; penalty for overdue return.
§ 24-305
Recovery of taxes and penalties.
§ 24-306
Confidential nature of information gained; exceptions.
§ 24-307
Violations and penalties.
§ 24-308
Applicability.
§ 24-309
Severability.
§ 24-310
Authority.
§ 24-311
Enforcement powers.
Ch 24 Pt 4
Business Privilege Tax
§ 24-401
Definitions.
§ 24-402
Filing of returns.
§ 24-403
Applicability.
§ 24-404
Taxable activity.
§ 24-405
Certain exemptions not granted.
§ 24-406
Businesses subject to mercantile tax.
§ 24-407
Occupational privilege tax deductible.
§ 24-408
Final return and payment.
§ 24-409
Manner of paying tax.
§ 24-410
Rate of tax.
§ 24-411
Separate returns for business privilege tax and mercantile taxes.
§ 24-412
Penalty.
§ 24-413
Recovery of taxes and penalties.
§ 24-414
Information to be confidential; exception.
§ 24-415
Violations and penalties.
§ 24-416
Inapplicability.
§ 24-417
Severability.
§ 24-418
Taxable year.
§ 24-419
Enforcement powers.
Ch 24 Pt 5
Local Services Tax
§ 24-501
Short title.
§ 24-502
Definitions.
§ 24-503
Levy of tax.
§ 24-504
Exemption and refunds.
§ 24-505
Duty of employers to collect.
§ 24-506
Returns.
§ 24-507
Dates for determining tax liability and payment.
§ 24-508
Self-employed individuals.
§ 24-509
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 24-510
Nonresidents subject to tax.
§ 24-511
Administration of tax.
§ 24-512
Suits for collection.
§ 24-513
Violations and penalties.
§ 24-514
Interpretation.
§ 24-515
Effective date.
Ch 24 Pt 6
Real Estate Tax
§ 24-601
Discount, face period, surcharges.
§ 24-602
Interest and cost of collection.
§ 24-603
Suit for collection of tax.
§ 24-604
Additions and revisions to tax duplicate list.
Ch 24 Pt 7
Regional Sales and Use Tax
§ 24-701
Budgetary reserve account/regional sales tax.
§ 24-702
Use of funds/budgetary reserve account.
§ 24-703
Unanticipated fiscal emergencies.
Ch 24 Pt 8
Property Tax Relief
§ 24-801
Definitions.
§ 24-802
Limitation of assessments for eligible taxpayers.
§ 24-803
Participation in limitation of tax assessment program.
§ 24-804
Rules and regulations.
Ch 24 Pt 9
Local Taxpayer Bill of Rights
§ 24-901
Short title.
§ 24-902
Definitions.
§ 24-903
Disclosure statement.
§ 24-904
Requirements for requests.
§ 24-905
Refunds of overpayments.
§ 24-906
Interest on overpayment.
§ 24-907
Notice of basis of underpayment.
§ 24-908
Abatement of certain interest and penalty.
§ 24-909
Application of payments.
§ 24-910
Administrative appeals.
§ 24-911
Petitions.
§ 24-912
Practice and procedure.
§ 24-913
Decisions.
§ 24-914
Appeals.
§ 24-915
Equitable and legal principles to apply.
§ 24-916
Installment agreements.
§ 24-917
Confidentiality of tax information.
§ 24-918
Taxes on real property.
Ch 24 Pt 10
Volunteer Service Credit Program
§ 24-1001
Definitions.
§ 24-1002
Volunteer Service Credit Program.
§ 24-1003
Earned income tax credit.
§ 24-1004
Appeals.
§ 24-1005
Penalties for false reporting.
§ 24-1006
Repealer.
§ 24-1007
Severability.
§ 24-1008
Retroactive effect.
§ 24-1009
Revisions.
Ch 25
(Reserved)
Ch 26
Water
Ch 27
Zoning
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
arrow_forward
Chapter 24
Taxation, Special
Part 1
Earned Income Tax
chevron_right
§ 24-101
Definitions.
chevron_right
§ 24-102
Imposition of tax.
chevron_right
§ 24-103
Collector of tax.
chevron_right
§ 24-104
Declaration and payment of tax.
chevron_right
§ 24-105
Collection at source.
chevron_right
§ 24-106
Enforcement powers.
chevron_right
§ 24-107
Payment under protest and refunds.
chevron_right
§ 24-108
Interest and penalties.
chevron_right
§ 24-109
Suit for collection of tax.
chevron_right
§ 24-110
Violations and penalties.
chevron_right
§ 24-111
Applicability.
chevron_right
§ 24-112
Construction.
chevron_right
§ 24-113
Authority.
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
Unlawful acts.
chevron_right
§ 24-216
Violations and penalties.
chevron_right
§ 24-217
Lien.
chevron_right
§ 24-218
Enforcement.
chevron_right
§ 24-219
Regulations.
chevron_right
Part 3
Mercantile Tax
chevron_right
§ 24-301
Definitions.
chevron_right
§ 24-302
Imposition of tax.
chevron_right
§ 24-303
Filing of returns.
chevron_right
§ 24-304
When tax due; receipts; penalty added to delinquent tax; penalty for overdue return.
chevron_right
§ 24-305
Recovery of taxes and penalties.
chevron_right
§ 24-306
Confidential nature of information gained; exceptions.
chevron_right
§ 24-307
Violations and penalties.
chevron_right
§ 24-308
Applicability.
chevron_right
§ 24-309
Severability.
chevron_right
§ 24-310
Authority.
chevron_right
§ 24-311
Enforcement powers.
chevron_right
Part 4
Business Privilege Tax
chevron_right
§ 24-401
Definitions.
chevron_right
§ 24-402
Filing of returns.
chevron_right
§ 24-403
Applicability.
chevron_right
§ 24-404
Taxable activity.
chevron_right
§ 24-405
Certain exemptions not granted.
chevron_right
§ 24-406
Businesses subject to mercantile tax.
chevron_right
§ 24-407
Occupational privilege tax deductible.
chevron_right
§ 24-408
Final return and payment.
chevron_right
§ 24-409
Manner of paying tax.
chevron_right
§ 24-410
Rate of tax.
chevron_right
§ 24-411
Separate returns for business privilege tax and mercantile taxes.
chevron_right
§ 24-412
Penalty.
chevron_right
§ 24-413
Recovery of taxes and penalties.
chevron_right
§ 24-414
Information to be confidential; exception.
chevron_right
§ 24-415
Violations and penalties.
chevron_right
§ 24-416
Inapplicability.
chevron_right
§ 24-417
Severability.
chevron_right
§ 24-418
Taxable year.
chevron_right
§ 24-419
Enforcement powers.
chevron_right
Part 5
Local Services Tax
chevron_right
§ 24-501
Short title.
chevron_right
§ 24-502
Definitions.
chevron_right
§ 24-503
Levy of tax.
chevron_right
§ 24-504
Exemption and refunds.
chevron_right
§ 24-505
Duty of employers to collect.
chevron_right
§ 24-506
Returns.
chevron_right
§ 24-507
Dates for determining tax liability and payment.
chevron_right
§ 24-508
Self-employed individuals.
chevron_right
§ 24-509
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 24-510
Nonresidents subject to tax.
chevron_right
§ 24-511
Administration of tax.
chevron_right
§ 24-512
Suits for collection.
chevron_right
§ 24-513
Violations and penalties.
chevron_right
§ 24-514
Interpretation.
chevron_right
§ 24-515
Effective date.
chevron_right
Part 6
Real Estate Tax
chevron_right
§ 24-601
Discount, face period, surcharges.
chevron_right
§ 24-602
Interest and cost of collection.
chevron_right
§ 24-603
Suit for collection of tax.
chevron_right
§ 24-604
Additions and revisions to tax duplicate list.
chevron_right
Part 7
Regional Sales and Use Tax
chevron_right
§ 24-701
Budgetary reserve account/regional sales tax.
chevron_right
§ 24-702
Use of funds/budgetary reserve account.
chevron_right
§ 24-703
Unanticipated fiscal emergencies.
chevron_right
Part 8
Property Tax Relief
chevron_right
§ 24-801
Definitions.
chevron_right
§ 24-802
Limitation of assessments for eligible taxpayers.
chevron_right
§ 24-803
Participation in limitation of tax assessment program.
chevron_right
§ 24-804
Rules and regulations.
chevron_right
Part 9
Local Taxpayer Bill of Rights
chevron_right
§ 24-901
Short title.
chevron_right
§ 24-902
Definitions.
chevron_right
§ 24-903
Disclosure statement.
chevron_right
§ 24-904
Requirements for requests.
chevron_right
§ 24-905
Refunds of overpayments.
chevron_right
§ 24-906
Interest on overpayment.
chevron_right
§ 24-907
Notice of basis of underpayment.
chevron_right
§ 24-908
Abatement of certain interest and penalty.
chevron_right
§ 24-909
Application of payments.
chevron_right
§ 24-910
Administrative appeals.
chevron_right
§ 24-911
Petitions.
chevron_right
§ 24-912
Practice and procedure.
chevron_right
§ 24-913
Decisions.
chevron_right
§ 24-914
Appeals.
chevron_right
§ 24-915
Equitable and legal principles to apply.
chevron_right
§ 24-916
Installment agreements.
chevron_right
§ 24-917
Confidentiality of tax information.
chevron_right
§ 24-918
Taxes on real property.
chevron_right
Part 10
Volunteer Service Credit Program
chevron_right
§ 24-1001
Definitions.
chevron_right
§ 24-1002
Volunteer Service Credit Program.
chevron_right
§ 24-1003
Earned income tax credit.
chevron_right
§ 24-1004
Appeals.
chevron_right
§ 24-1005
Penalties for false reporting.
chevron_right
§ 24-1006
Repealer.
chevron_right
§ 24-1007
Severability.
chevron_right
§ 24-1008
Retroactive effect.
chevron_right
§ 24-1009
Revisions.
chevron_right