Borough of Lemoyne, PA Article V Discounts, Penalties and Exemptions

[Adopted 12-2-1976 by Ord. No. 513 (Ch. 24, Part 6, of the 1984 Code of Ordinances)]

§ 488-38 Rates of discount and penalty.

[Amended 12-2-1976 by Ord. No. 513]

A. The rates of discounts and penalties on the following taxes assessed by the Borough of Lemoyne shall be as herein set forth:

(1) Tax on assessed value of real estate under Borough Code;

(2) Per Capita Tax under Act 511;

(3) Occupation Tax under Act 511;

(4) Occupation Privilege Tax under Act 511.

B. For payment of the whole amount of the tax within two months after the date of the tax notice, the discount shall be 2% of the whole amount of the tax.

C. For failure to make payment of the whole amount of the tax within four months after the date of the tax notice, the penalty shall be 10% of the amount of the tax. (Effective for the calendar year 1977 and each calendar year thereafter.)

§ 488-39 Applicability to certain taxes to underaged.

Residents of the Borough who have not reached their 18th birthday during a tax calendar year are exempted from paying the following taxes:

A. Occupation Tax.

B. Per Capita Tax.

C. Earned Income and Wage Tax.