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Borough of Lemoyne, PA
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2024-03-21
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Part II General Legislation
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Chapter 488 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 12
Authorities, Municipal
Ch 31
Emergency Medical Services
Ch 36
Environmental Advisory Council
Ch 42
Fire Company
Ch 58
Manager
Ch 67
Pensions
Ch 73
Planning and Zoning Commission
Ch 79
Police Department
Ch 94
Salaries and Compensation
Ch 101
Shade Tree Commission
General Legislation
Ch 128
Alarm Devices
Ch 135
Alcoholic Beverages
Ch 141
Amusements
Ch 146
Animals
Ch 169
Brush, Grass and Weeds
Ch 177
Buildings, Numbering of
Ch 183
Burning, Open
Ch 188
Cable Television
Ch 200
Construction Codes, Uniform
Ch 206
Curfew
Ch 212
Disorderly Conduct
Ch 229
Drugs and Drug Paraphernalia
Ch 241
Emergency Management
Ch 258
Firearms
Ch 265
Fire Prevention
Ch 268
Fireworks
Ch 274
Floodplain Management
Ch 283
Garage Sales
Ch 305
Insurance
Ch 347
Parks and Recreation Areas
Ch 358
Peddling and Soliciting
Ch 370
Property Maintenance
Ch 379
Public Property
Ch 394
Rental Property
Ch 411
Secondhand Dealers
Ch 420
Sewers and Sewage Disposal
Ch 432
Smoke Detectors
Ch 445
Solid Waste
Ch 453
Storm Sewers
Ch 460
Stormwater Management
Ch 472
Streets and Sidewalks
Ch 480
Subdivision and Land Development
Ch 488
Taxation
Ch 488 Art I
Earned Income and Net Profits Tax
§ 488-1
Definitions.
§ 488-2
Imposition of tax.
§ 488-3
Declaration and payment of tax.
§ 488-4
Collection at source.
§ 488-5
Powers and duties of the Income Tax Officer.
§ 488-6
Suit for collection of taxes.
§ 488-7
Interest and penalties.
§ 488-8
Payment and refunds.
§ 488-9
Appointment of Income Tax Officer.
§ 488-10
Applicability.
§ 488-11
Reciprocal agreements.
§ 488-12
Fines and penalties for violations.
§ 488-13
Authority.
§ 488-14
Severability.
Ch 488 Art II
Per Capita Tax
§ 488-15
Imposition of tax.
§ 488-16
Eighteen-year-olds liable for tax.
§ 488-17
Collection.
§ 488-18
Responsibility to notify Tax Collector.
§ 488-19
Violations and penalties.
Ch 488 Art III
Residence/Occupation Tax
§ 488-20
Imposition.
§ 488-21
Legal authority for tax and collection.
Ch 488 Art IV
Local Services Tax
§ 488-22
Short title.
§ 488-23
Authority.
§ 488-24
Purpose.
§ 488-25
Definitions.
§ 488-26
Levy.
§ 488-27
Restricted use.
§ 488-28
Duty of employer.
§ 488-29
Returns.
§ 488-30
Dates for determining tax liability and payment.
§ 488-31
Individuals engaged in more than one occupation.
§ 488-32
Exemptions to the Local Services Tax.
§ 488-33
Self-employed individuals.
§ 488-34
Employers and self-employed individuals residing beyond the limits of the Borough.
§ 488-35
Administration of tax.
§ 488-36
Suit for collection.
§ 488-37
Violations and penalties.
Ch 488 Art V
Discounts, Penalties and Exemptions
§ 488-38
Rates of discount and penalty.
§ 488-39
Applicability to certain taxes to underaged.
Ch 488 Art VI
Real Estate Transfer Tax
§ 488-40
Authority and enactment.
§ 488-41
Short title.
§ 488-42
Definitions.
§ 488-43
Imposition of tax.
§ 488-44
Exempt parties.
§ 488-45
Excluded transactions.
§ 488-46
Documents relating to association or corporations and members, partners, stockholders or shareholders thereof.
§ 488-47
Acquired company.
§ 488-48
Credits against tax.
§ 488-49
Extension of lease.
§ 488-50
Proceeds of judicial sale.
§ 488-51
Documentary stamps.
§ 488-52
Statement of value.
§ 488-53
Additions to tax.
§ 488-54
Violations and penalties.
§ 488-55
Recovery of taxes and interest.
§ 488-56
Tax constitutes lien against property.
§ 488-57
Transferee's liability for unpaid tax.
Ch 488 Art VII
Delinquent Accounts
§ 488-58
Cost of Collection Schedule.
§ 488-59
Authorization to collect.
Ch 488 Art VIII
Volunteer Service Tax Credit
§ 488-60
Definitions.
§ 488-61
Volunteer Service Tax Credit Program.
§ 488-62
Real property tax credit.
§ 488-63
Appeals.
Ch 488 Art IX
Fire Protection Services Appropriations Tax
§ 488-64
Authority.
§ 488-65
Purpose of tax and levy.
§ 488-66
Repealer.
§ 488-67
Severability.
Ch 499
Trees
Ch 514
Vector Control
Ch 525
Vehicles and Traffic
Ch 550
Zoning
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 488
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Lemoyne as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
Attachment 1 - Schedule of Costs
Article I
Earned Income and Net Profits Tax
chevron_right
§ 488-1
Definitions.
chevron_right
§ 488-2
Imposition of tax.
chevron_right
§ 488-3
Declaration and payment of tax.
chevron_right
§ 488-4
Collection at source.
chevron_right
§ 488-5
Powers and duties of the Income Tax Officer.
chevron_right
§ 488-6
Suit for collection of taxes.
chevron_right
§ 488-7
Interest and penalties.
chevron_right
§ 488-8
Payment and refunds.
chevron_right
§ 488-9
Appointment of Income Tax Officer.
chevron_right
§ 488-10
Applicability.
chevron_right
§ 488-11
Reciprocal agreements.
chevron_right
§ 488-12
Fines and penalties for violations.
chevron_right
§ 488-13
Authority.
chevron_right
§ 488-14
Severability.
chevron_right
Article II
Per Capita Tax
chevron_right
§ 488-15
Imposition of tax.
chevron_right
§ 488-16
Eighteen-year-olds liable for tax.
chevron_right
§ 488-17
Collection.
chevron_right
§ 488-18
Responsibility to notify Tax Collector.
chevron_right
§ 488-19
Violations and penalties.
chevron_right
Article III
Residence/Occupation Tax
chevron_right
§ 488-20
Imposition.
chevron_right
§ 488-21
Legal authority for tax and collection.
chevron_right
Article IV
Local Services Tax
chevron_right
§ 488-22
Short title.
chevron_right
§ 488-23
Authority.
chevron_right
§ 488-24
Purpose.
chevron_right
§ 488-25
Definitions.
chevron_right
§ 488-26
Levy.
chevron_right
§ 488-27
Restricted use.
chevron_right
§ 488-28
Duty of employer.
chevron_right
§ 488-29
Returns.
chevron_right
§ 488-30
Dates for determining tax liability and payment.
chevron_right
§ 488-31
Individuals engaged in more than one occupation.
chevron_right
§ 488-32
Exemptions to the Local Services Tax.
chevron_right
§ 488-33
Self-employed individuals.
chevron_right
§ 488-34
Employers and self-employed individuals residing beyond the limits of the Borough.
chevron_right
§ 488-35
Administration of tax.
chevron_right
§ 488-36
Suit for collection.
chevron_right
§ 488-37
Violations and penalties.
chevron_right
Article V
Discounts, Penalties and Exemptions
chevron_right
§ 488-38
Rates of discount and penalty.
chevron_right
§ 488-39
Applicability to certain taxes to underaged.
chevron_right
Article VI
Real Estate Transfer Tax
chevron_right
§ 488-40
Authority and enactment.
chevron_right
§ 488-41
Short title.
chevron_right
§ 488-42
Definitions.
chevron_right
§ 488-43
Imposition of tax.
chevron_right
§ 488-44
Exempt parties.
chevron_right
§ 488-45
Excluded transactions.
chevron_right
§ 488-46
Documents relating to association or corporations and members, partners, stockholders or shareholders thereof.
chevron_right
§ 488-47
Acquired company.
chevron_right
§ 488-48
Credits against tax.
chevron_right
§ 488-49
Extension of lease.
chevron_right
§ 488-50
Proceeds of judicial sale.
chevron_right
§ 488-51
Documentary stamps.
chevron_right
§ 488-52
Statement of value.
chevron_right
§ 488-53
Additions to tax.
chevron_right
§ 488-54
Violations and penalties.
chevron_right
§ 488-55
Recovery of taxes and interest.
chevron_right
§ 488-56
Tax constitutes lien against property.
chevron_right
§ 488-57
Transferee's liability for unpaid tax.
chevron_right
Article VII
Delinquent Accounts
chevron_right
§ 488-58
Cost of Collection Schedule.
chevron_right
§ 488-59
Authorization to collect.
chevron_right
Article VIII
Volunteer Service Tax Credit
chevron_right
§ 488-60
Definitions.
chevron_right
§ 488-61
Volunteer Service Tax Credit Program.
chevron_right
§ 488-62
Real property tax credit.
chevron_right
§ 488-63
Appeals.
chevron_right
Article IX
Fire Protection Services Appropriations Tax
chevron_right
§ 488-64
Authority.
chevron_right
§ 488-65
Purpose of tax and levy.
chevron_right
§ 488-66
Repealer.
chevron_right
§ 488-67
Severability.
chevron_right