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Borough of Collegeville, PA
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Part II: General Legislation
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Chapter 612 Taxation
Chapter 612
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Collegeville as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax Collector — See Ch.
196
.
Article I
Earned Income and Net Profits Tax
§ 612-1
Definitions.
§ 612-2
Imposition of tax.
§ 612-3
Declaration and payment of tax.
§ 612-4
Collection at source.
§ 612-5
Earned Income Tax Collector; powers, duties and regulations; penalty for unlawfully divulging confidential information.
§ 612-6
Suit for collection of tax.
§ 612-7
Interest and penalties.
§ 612-8
Fines; violations and penalties.
§ 612-9
Applicability.
§ 612-10
Effective date; continuing nature of tax.
Article II
Penalty for Unpaid Taxes
§ 612-11
Penalty established for unpaid taxes.
Article III
Amusement Device Tax
§ 612-12
Definitions and interpretations.
§ 612-13
Imposition of tax.
§ 612-14
When tax due and payable; annual basis.
§ 612-15
Certificate furnished to taxpayer; tax payable on additional machines located on premises.
§ 612-16
Penalty added to unpaid tax.
§ 612-17
Determination of tax due; access to premises; confidential nature of information gained.
§ 612-18
Recovery of unpaid taxes, interest and penalties.
§ 612-19
General revenue status of taxes, interest and penalties.
§ 612-20
Administrative expenses payable by Borough.
§ 612-21
Applicability.
§ 612-22
Violations and penalties.
§ 612-23
Effective date; continuing nature of tax.
Article IV
Real Estate Transfer Tax
§ 612-24
Short title.
§ 612-25
Imposition of tax; legal authority.
§ 612-26
Definitions.
§ 612-27
Imposition and rate of tax; when due and payable; evidence of payment; interest added to unpaid tax.
§ 612-28
Exempt parties.
§ 612-29
Excluded transactions.
§ 612-30
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 612-31
Acquired companies.
§ 612-32
Credits against tax.
§ 612-33
Extensions of lease.
§ 612-34
Priority of tax out of proceeds of judicial sale.
§ 612-35
Duties of Recorder of Deeds.
§ 612-36
Statement of value.
§ 612-37
Effect of underpayment of tax due to fraud; effect of failure to record declaration.
§ 612-38
Lien of tax.
§ 612-39
Recovery of tax, interest and penalties.
§ 612-40
Powers and duties of Borough Treasurer; certain state regulations incorporated by reference.
Article V
Local Services Tax
§ 612-41
Short title.
§ 612-42
Definitions.
§ 612-43
Imposition and rate.
§ 612-44
Exemption.
§ 612-45
Collection at source.
§ 612-46
Appointment of Tax Collector.
§ 612-47
Powers of Collector; penalty for unlawfully divulging confidential information.
§ 612-48
Additional regulations authorized.
§ 612-49
Interest on late payment.
§ 612-50
Recovery.
§ 612-51
Violations and penalties.
§ 612-52
Applicability.
§ 612-53
Refunds.
§ 612-54
When effective.