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Borough of State College, PA
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2024-06-03
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Municipal Code
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Chapter XVII Taxation and Assessments
Home Rule Charter
Ch CHA
Home Rule Charter
Municipal Code
Ch I
Administration and Government
Ch II
Animals
Ch IIA
Anti-Discrimination
Ch III
Pedalcycles
Ch IV
Building and Rental Codes
Ch V
Conduct
Ch VI
Fire Protection and Fire Prevention
Ch VII
Franchises
Ch VIII
Garbage and Refuse Regulations
Ch IX
Health and Sanitation
Ch X
Licenses and Permits
Ch XI
Vehicles and Traffic
Ch XII
Parks and Recreation
Ch XIII
(Reserved)
Ch XIV
Sewer and Drainage
Ch XV
Signs
Ch XVI
Streets and Sidewalks
Ch XVII
Taxation and Assessments
Ch XVII Pt A
Earned Income and Net Profits{05}
§ XVII-101
Definitions.
§ XVII-102
Imposition of Tax.
§ XVII-103
No Exemption from Tax.
§ XVII-104
Individual Tax Returns and Payments.
§ XVII-105
Employer Withholding, Remittance, and Tax Returns.
§ XVII-106
Tax Collector.
§ XVII-107
Interest, Penalties, Costs, and Fines.
§ XVII-108
Severability.
§ XVII-109
Purpose/Amendment and Restatement/Repeal.
Ch XVII Pt B
Local Services Tax{30}
§ XVII-201
Title.
§ XVII-202
Authority.
§ XVII-203
Definitions.
§ XVII-204
Levy.
§ XVII-205
Exemptions.
§ XVII-206
Collection Through Employers.
§ XVII-207
Direct Payment by Taxpayers.
§ XVII-208
Nonresident Taxpayers.
§ XVII-209
Administration and Enforcement.
§ XVII-210
Suits for Collection of Tax.
§ XVII-211
Interest and Penalties for Unpaid Tax or Late Payment.
§ XVII-212
Fines and Penalties for Violation of This Ordinance.
§ XVII-213
Refunds.
§ XVII-214
Receipt.
§ XVII-215
Applicability.
§ XVII-216
Duration.
Ch XVII Pt C
Real Estate
§ XVII-301
Annual tax rate.
§ XVII-302
Discount; penalty.
§ XVII-303
Homestead Property Exclusion Program.
Ch XVII Pt D
Real Estate Transfer
§ XVII-401
Definitions.
§ XVII-402
Imposition of Tax.
§ XVII-403
Exempt Parties.
§ XVII-404
Excluded Transactions.
§ XVII-405
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ XVII-406
Acquired Company.
§ XVII-407
Credits Against Tax.
§ XVII-408
Extension of Lease.
§ XVII-409
Proceeds of Judicial Sale.
§ XVII-410
Stamps.
§ XVII-411
Commission for Collection; Remittance.
§ XVII-412
Rules and Regulations.
§ XVII-413
Failure to Affix Stamps.
§ XVII-414
Statement of Value.
§ XVII-415
Civil Penalties.
§ XVII-416
Unlawful Acts; Penalty.
§ XVII-417
Calculation of Tax Where Land Lies Partly Within and Partly Without Municipality.
Ch XVII Pt E
(Reserved){70}
Ch XVII Pt F
Business Improvement District
§ XVII-601
Preamble.
§ XVII-602
District Established.
§ XVII-603
Project Benefits.
§ XVII-604
Project Cost.
§ XVII-605
Assessment Amount, Procedures for Collection and Payment.
Ch XVII Pt G
(Reserved)(80}
Ch XVII Pt H
Local Tax Appeals Board
§ XVII-801
Membership and Vacancies.
§ XVII-802
Organization, Rules, Meetings and Records.
§ XVII-803
Powers, Obligations and Duties of the Board.
§ XVII-804
Staff.
Ch XVII Pt I
Downtown State College Neighborhood Improvement District
§ XVII-901
Legislative Findings.
§ XVII-902
District Established.
§ XVII-903
Management.
§ XVII-904
Levy of Special Assessment.
§ XVII-905
Collection of Assessments.
§ XVII-906
Sunset Provisions.
Ch XVII Pt J
Fraser Centre Tax Increment District
§ XVII-1001
Background.
§ XVII-1002
Definitions.
§ XVII-1003
Boundaries of the District.
§ XVII-1004
Creation and Term of District.
§ XVII-1005
Name of District.
§ XVII-1006
Legislative Findings.
§ XVII-1007
Approval of Project Plan.
§ XVII-1008
Designation of the Authority as the Issuing Authority.
§ XVII-1009
Allocation of Positive Tax Increments.
§ XVII-1010
Deposit of Tax Increments and Other Funds Allocated to the Issuing Authority.
§ XVII-1011
Termination of LERTA Tax Abatements.
§ XVII-1012
Agreement Authorized.
§ XVII-1013
Authorization of Officers.
§ XVII-1014
Amendments to Project Plan and District.
§ XVII-1015
References to Borough Officers.
§ XVII-1016
Ratification of Certain Prior Actions.
§ XVII-1017
Severability.
§ XVII-1018
Repealer.
Ch XVII Pt K
Residential Visitability Design Tax Credit Program
§ XVII-1101
Definitions.
§ XVII-1102
Applicability.
§ XVII-1103
Amount of tax credit.
§ XVII-1104
Administration of program.
§ XVII-1105
Application for participation in program.
§ XVII-1106
Design standards.
§ XVII-1107
Severability.
Ch XVII Pt L
Local Economic Revitalization Tax Assistance (LERTA) Program
§ XVII-1201
Duration of LERTA Program.
§ XVII-1202
Definitions.
§ XVII-1203
Eligible/Qualified Areas.
§ XVII-1204
Allowable Exemption.
§ XVII-1205
Exemption Schedule; Conditions.
§ XVII-1206
Procedure for Obtaining Exemption.
§ XVII-1207
Termination Date.
§ XVII-1208
Extension.
§ XVII-1209
Revocation of LERTA Exemption.
§ XVII-1210
Annual Cap.
§ XVII-1211
Severability.
Ch XVII Pt M
Real Estate Tax Penalty Waiver
§ XVII-1301
Conditions for Waiver.
§ XVII-1302
Grant of Waiver; Fees or Penalties Not Assessed.
§ XVII-1303
Applicability.
§ XVII-1304
Liability.
§ XVII-1305
Effective Date.
Ch XVIII
Trees
Ch XIX
Zoning and Land Development
Ch XX
Historic Preservation
Appendix
Apx A
Annexation of Territory
Apx B
Bond Issues
Apx C
Contracts and Agreements
Apx D
Streets and Alleys
Key to Disposition of All Ordinances
Ch KO
Key to Disposition of All Ordinances
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Chapter XVII
Taxation and Assessments
ATTACHMENTS
Attachment EN - End Notes
Part A
Earned Income and Net Profits{05}
chevron_right
§ 17-101
Definitions.
chevron_right
§ 17-102
Imposition of Tax.
chevron_right
§ 17-103
No Exemption from Tax.
chevron_right
§ 17-104
Individual Tax Returns and Payments.
chevron_right
§ 17-105
Employer Withholding, Remittance, and Tax Returns.
chevron_right
§ 17-106
Tax Collector.
chevron_right
§ 17-107
Interest, Penalties, Costs, and Fines.
chevron_right
§ 17-108
Severability.
chevron_right
§ 17-109
Purpose/Amendment and Restatement/Repeal.
chevron_right
Part B
Local Services Tax{30}
chevron_right
§ 17-201
Title.
chevron_right
§ 17-202
Authority.
chevron_right
§ 17-203
Definitions.
chevron_right
§ 17-204
Levy.
chevron_right
§ 17-205
Exemptions.
chevron_right
§ 17-206
Collection Through Employers.
chevron_right
§ 17-207
Direct Payment by Taxpayers.
chevron_right
§ 17-208
Nonresident Taxpayers.
chevron_right
§ 17-209
Administration and Enforcement.
chevron_right
§ 17-210
Suits for Collection of Tax.
chevron_right
§ 17-211
Interest and Penalties for Unpaid Tax or Late Payment.
chevron_right
§ 17-212
Fines and Penalties for Violation of This Ordinance.
chevron_right
§ 17-213
Refunds.
chevron_right
§ 17-214
Receipt.
chevron_right
§ 17-215
Applicability.
chevron_right
§ 17-216
Duration.
chevron_right
Part C
Real Estate
chevron_right
§ 17-301
Annual tax rate.
chevron_right
§ 17-302
Discount; penalty.
chevron_right
§ 17-303
Homestead Property Exclusion Program.
chevron_right
Part D
Real Estate Transfer
chevron_right
§ 17-401
Definitions.
chevron_right
§ 17-402
Imposition of Tax.
chevron_right
§ 17-403
Exempt Parties.
chevron_right
§ 17-404
Excluded Transactions.
chevron_right
§ 17-405
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 17-406
Acquired Company.
chevron_right
§ 17-407
Credits Against Tax.
chevron_right
§ 17-408
Extension of Lease.
chevron_right
§ 17-409
Proceeds of Judicial Sale.
chevron_right
§ 17-410
Stamps.
chevron_right
§ 17-411
Commission for Collection; Remittance.
chevron_right
§ 17-412
Rules and Regulations.
chevron_right
§ 17-413
Failure to Affix Stamps.
chevron_right
§ 17-414
Statement of Value.
chevron_right
§ 17-415
Civil Penalties.
chevron_right
§ 17-416
Unlawful Acts; Penalty.
chevron_right
§ 17-417
Calculation of Tax Where Land Lies Partly Within and Partly Without Municipality.
chevron_right
Part E
(Reserved){70}
chevron_right
Part F
Business Improvement District
chevron_right
§ 17-601
Preamble.
chevron_right
§ 17-602
District Established.
chevron_right
§ 17-603
Project Benefits.
chevron_right
§ 17-604
Project Cost.
chevron_right
§ 17-605
Assessment Amount, Procedures for Collection and Payment.
chevron_right
Part G
(Reserved)(80}
chevron_right
Part H
Local Tax Appeals Board
chevron_right
§ 17-801
Membership and Vacancies.
chevron_right
§ 17-802
Organization, Rules, Meetings and Records.
chevron_right
§ 17-803
Powers, Obligations and Duties of the Board.
chevron_right
§ 17-804
Staff.
chevron_right
Part I
Downtown State College Neighborhood Improvement District
chevron_right
§ 17-901
Legislative Findings.
chevron_right
§ 17-902
District Established.
chevron_right
§ 17-903
Management.
chevron_right
§ 17-904
Levy of Special Assessment.
chevron_right
§ 17-905
Collection of Assessments.
chevron_right
§ 17-906
Sunset Provisions.
chevron_right
Part J
Fraser Centre Tax Increment District
chevron_right
§ 17-1001
Background.
chevron_right
§ 17-1002
Definitions.
chevron_right
§ 17-1003
Boundaries of the District.
chevron_right
§ 17-1004
Creation and Term of District.
chevron_right
§ 17-1005
Name of District.
chevron_right
§ 17-1006
Legislative Findings.
chevron_right
§ 17-1007
Approval of Project Plan.
chevron_right
§ 17-1008
Designation of the Authority as the Issuing Authority.
chevron_right
§ 17-1009
Allocation of Positive Tax Increments.
chevron_right
§ 17-1010
Deposit of Tax Increments and Other Funds Allocated to the Issuing Authority.
chevron_right
§ 17-1011
Termination of LERTA Tax Abatements.
chevron_right
§ 17-1012
Agreement Authorized.
chevron_right
§ 17-1013
Authorization of Officers.
chevron_right
§ 17-1014
Amendments to Project Plan and District.
chevron_right
§ 17-1015
References to Borough Officers.
chevron_right
§ 17-1016
Ratification of Certain Prior Actions.
chevron_right
§ 17-1017
Severability.
chevron_right
§ 17-1018
Repealer.
chevron_right
Part K
Residential Visitability Design Tax Credit Program
chevron_right
§ 17-1101
Definitions.
chevron_right
§ 17-1102
Applicability.
chevron_right
§ 17-1103
Amount of tax credit.
chevron_right
§ 17-1104
Administration of program.
chevron_right
§ 17-1105
Application for participation in program.
chevron_right
§ 17-1106
Design standards.
chevron_right
§ 17-1107
Severability.
chevron_right
Part L
Local Economic Revitalization Tax Assistance (LERTA) Program
chevron_right
§ 17-1201
Duration of LERTA Program.
chevron_right
§ 17-1202
Definitions.
chevron_right
§ 17-1203
Eligible/Qualified Areas.
chevron_right
§ 17-1204
Allowable Exemption.
chevron_right
§ 17-1205
Exemption Schedule; Conditions.
chevron_right
§ 17-1206
Procedure for Obtaining Exemption.
chevron_right
§ 17-1207
Termination Date.
chevron_right
§ 17-1208
Extension.
chevron_right
§ 17-1209
Revocation of LERTA Exemption.
chevron_right
§ 17-1210
Annual Cap.
chevron_right
§ 17-1211
Severability.
chevron_right
Part M
Real Estate Tax Penalty Waiver
chevron_right
§ 17-1301
Conditions for Waiver.
chevron_right
§ 17-1302
Grant of Waiver; Fees or Penalties Not Assessed.
chevron_right
§ 17-1303
Applicability.
chevron_right
§ 17-1304
Liability.
chevron_right
§ 17-1305
Effective Date.
chevron_right