City of Erie, PA
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2023-10-18
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Part 3 Business Regulation and Taxation Code
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Part 3: Title Five - Act 511 Taxes
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ARTICLE 376 Taxpayers Bill of Rights
- Administrative Code
- Part 1: Title One - General Provisions
- Art 101 Codified Ordinances
- Art 103 Official Standards
- Art 105 Real Estate Registry
- Part 1: Title Three - Administrative Code
- Art 111 Council
- Art 112 Rules of Council
- Art 113 Mayor
- Art 114 Mayor's Office of Community Affairs
- Art 115 Staff Positions
- Art 117 Departments and Bureaus
- Art 119 City Treasurer
- Art 121 City Controller
- Art 123 Debt
- Art 125 Central Purchasing Office
- Art 126 Intergovernmental Cooperation in Purchasing
- Art 127 Discrimination and Contract Compliance
- Art 128 Elected Officials
- Part 1: Title Five - Bureaus
- Art 131 Bureau of Fire
- Art 133 Bureau of Police
- Art 135 Municipal Police Cooperative Agreement
- Part 1: Title Seven - Employment Provisions; Pensions
- Art 141 Salaries, Vacations and Sick Leave
- Art 142 Eligibility for Board or Commission Membership
- Art 143 Residence Requirements; Loyalty Oath
- Art 144 City Owned Vehicles
- Art 145 Officers' and Employees' Retirement System
- Art 147 Police Relief and Pension Association
- Art 149 Firefighter's Pension Plan
- Part 1: Title Nine - Commissions
- Art 151 Human Relations Commission
- Art 153 Port Commission
- Art 155 City Planning Commission
- Art 157 Building Code Commission
- Art 159 Electrical Code Commission
- Art 161 Plumbing Board
- Art 163 Traffic Commission
- Art 165 Urban Forest Committee
- Art 167 Municipal Golf Commission
- Art 169 Perry Memorial House Commission
- Art 171 Recreation Advisory Commission
- Art 173 Aggregate Pension Board
- Part 1: Title Eleven - Authorities and Boards
- Art 180 Erie Recreation Board
- Art 181 Erie Sewer Authority
- Art 182 Erie Parking Authority
- Art 183 Erie Regional Airport Authority
- Art 184 Erie Redevelopment Authority
- Art 185 Erie Housing Authority
- Art 186 Erie Municipal Park Authority
- Art 187 Erie Metropolitan Transit Authority
- Art 188 Erie City Water Authority
- Art 189 Erie Port Authority
- Art 190 Erie Civic Center Authority
- Art 191 Downtown Center City Authority
- Art 192 Higher Education Building Authority
- Art 193 Civil Service Boards
- Art 194 Blighted Property Review Committee
- Art 195 Erie County Solid Waste Management Council
- Art 196 Erie Cable Tv Public Access Authority
- Art 197 Erie County Convention Center Authority
- Art 198 Environmental Advisory Council
- Art 199 City of Erie Revitalization and Improvement Zone Authority
- Business Regulation and Taxation Code
- Part 3: Title One - Business Licensing and Taxation
- Art 301 Amusements
- Art 302 Ambulance Service
- Art 303 Auctions
- Art 305 Express Companies
- Art 307 Mechanical Amusement Device Distributors
- Art 309 Mechanical Amusement Devices
- Art 311 Miniature Billiard and Bowling Games; Jukeboxes
- Art 313 Peddlers and Sidewalk Vendors
- Art 315 Rubbish Hauling Contractors
- Art 317 Sidewalk and Curbing Contractors
- Art 319 Stationary Steam Engineers
- Art 321 Taxicabs
- Art 323 Telegraph Companies
- Art 325 Theaters and Public Halls
- Art 327 Transient Retail Merchants
- Art 329 Tobacco Vending Machines
- Art 330 Landlord and Rental
- Art 331 City of Erie Business Development Revolving Loan Fund
- Art 332 Child-Care Facilities
- Art 333 Contractor Licensing
- Part 3: Title Three - Business Regulation
- Art 341 Barbershops
- Art 343 Cable Communications Systems
- Art 345 Pawnshops and Secondhand Stores
- Art 347 Smoke Abatement
- Art 348 Self-Service Filling Stations
- Art 349 Alarm Systems
- Art 351 Private Security Companies
- Art 352 After-Hours Clubs, Bottle Clubs and Dance Clubs
- Art 353 Demolition
- Art 354 Rental Housing
- Part 3: Title Five - Act 511 Taxes
- Art 371 Earned Income Tax
- Art 373 Realty Transfer Tax
- Art 375 Local Services Tax
- Art 376 Taxpayers Bill of Rights
- § 376.01 Rules and regulations.
- § 376.02 Disclosure statement.
- § 376.03 Petition for appeal and refund.
- § 376.04 Appeal of tax collector determinations.
- § 376.05 Additional rules and regulations.
- § 376.06 Severability.
- § 376.07 Repealer.
- Art 377 Parking Tax
- Art 378 Amusement Tax
- Part 3: Title Seven - Tax Exemptions
- Art 381 Local Economic Revitalization Tax Assistance Act (Lerta) Tax Exemption
- Art 382 Residential Investment Opportunity (Rio) Tax Exemption
- Art 383 Property Tax
- Traffic Code
- Part 5: Title One - Administration
- Art 501 Purpose, Definitions and Conflict
- Art 503 Enforcement and Penalty
- Art 505 Traffic Court
- Part 5: Title Three - Traffic Regulations
- Art 511 Commercial Vehicles
- Art 512 Snow Emergency
- Art 513 Emergency Vehicle Drivers
- Art 515 Vehicle Operation
- Art 516 Two-Trailer Combinations
- Art 517 Speed
- Part 5: Title Five - Stopping, Standing and Parking
- Art 521 Parking Generally
- Art 523 Parking Meters
- Art 525 Disabled Person Parking Privileges
- Art 527 Impounding of Vehicles
- Art 528 Non-Consensual Towing From Private Property
- Art 529 Abandoned Vehicles on Private Property
- Art 530 Immobilization of Vehicles
- Art 531 Administrative Reimbursement
- Part 5: Title Seven - Pedestrians and Bicycles
- Art 532 Pedestrians
- Art 533 Bicycle Licensing and Operation
- Part 5: Title Nine - Railroads
- Art 541 Grade Crossings
- General Offenses Code
- Art 701 Administration and Law Enforcement
- Art 703 Advertising
- Art 704 Alcoholic Beverages
- Art 705 Disorderly Conduct
- Art 706 Disorderly House Visitors
- Art 709 Health and Sanitation
- Art 711 Public Indecency
- Art 712 Lewd Theaters, Massage Parlors and Model Studios
- Art 713 Litter, Handbills and Posters
- Art 714 Marijuana Possession Procedure
- Art 715 Offenses Relating to Property
- Art 717 Snow and Ice Removal
- Art 719 Streets and Sidewalks
- Art 721 Strikebreakers
- Art 725 Weapons
- Art 727 Refuse on Sidewalks
- Art 729 Animals
- Art 732 Quiet Zones
- Art 733 Concealing Identity
- Art 735 Skateboards
- Art 736 Recreational Motor Vehicles
- Art 737 Loitering in Aid of Drug Offenses
- Art 738 Curfew
- Art 739 Lost or Stolen Handguns
- Art 741 Prohibition of Driving With Hand-Held Mobile Phones
- Art 743 Panhandling
- Art 745 Conversion Therapy
- Art 747 Tobacco Use in Recreation Areas
- Art 749 Vacant and Foreclosure Property
- Streets, Utilities and Public Services Code
- Part 9: Title One - Street and Sidewalk Areas
- Art 901 Street Excavations
- Art 903 Sidewalk and Curb Construction and Repair
- Art 905 Paving and Sewer Assessments
- Art 907 Curb Cuts and Driveways
- Art 909 Street Lighting
- Art 911 Bridges
- Art 912 Improvement Inspections
- Part 9: Title Three - Utilities
- Art 921 Electric Power Lines
- Art 923 Pipes and Mains
- Art 925 Poles and Wires
- Art 926 Alarm Systems
- Part 9: Title Five - Sewers and Water
- Art 931 Sanitary Sewerage System
- Art 933 Sewer Rental
- Art 934 Sewage and Industrial Waste Surcharges
- Art 935 Sewer and Utility Connections
- Art 936 Cross Connection Control
- Art 937 Water Rates
- Art 939 Water Regulations
- Art 941 Liens
- Art 945 Floodplain Management Regulations
- Art 946 Stormwater Quality Management
- Art 947 Non-Use Aquifers
- Art 948 Stormwater Management System User Fees
- Part 9: Title Seven - Other Public Services
- Art 951 Residential Refuse
- Art 953 Numbering Buildings
- Art 955 Parks and Playground Areas
- Art 957 Landfills
- Art 958 Separation of Recyclables
- Art 959 Land Bank
- Part 9: Title Nine - Boat Control
- Art 971 Definitions; Enforcement; Penalty
- Art 973 Operation Generally
- Art 975 Health, Safety and Sanitation
- Public Health Code
- Part 11: Title One - Administration
- Art 1101 Board of Health
- Art 1103 Bureau of Health
- Part 11: Title Three - Regulations of Board of Health
- Art 1129 Quality of Life Ticketing Program
- Zoning Code
- Art 1301 Subdivision Regulations
- Art 1303 Zoning Ordinance
- Uniform Construction Code
- Part 15: Title One - General Provisions
- Art 1501 Definitions
- Art 1502 Fees and Licensing
- Part 15: Title Three - Administration
- Art 1503.1 Administration Generally
- Art 1503.2 Standards
- Art 1503.3 Permit and Inspection Process for Commercial Construction
- Art 1503.4 Permit and Inspection Process for Residential Buildings
- Art 1503.5 Enforcement for Noncompliance
- Art 1503.6 Board of Appeals
- Art 1503.7 Department of Labor and Industry
- Comparative Section Table
- Ch CST Comparative Section Table
- Disposition List
- Ch DL Disposition List
[Ord. 7-1999, passed 2-3-1999]
The City of Erie hereby adopts those Rules and Regulations as
set forth in Act 50 of 1998. The Regulations covering the Administration
and Collection of Tax has set forth a process for handling appeals
from decisions on assessment and refunds. The Rules and Regulations
shall be administered by the City Treasurer and a copy of the Rules
and Regulations shall be available in that Office, upon request for
public inspection.
[Ord. 7-1999, passed 2-3-1999]
The City of Erie through the City Treasurer, acting as Tax Collector,
shall provide a Disclosure Statement which sets forth Taxpayers Rights
in connection with any audit, examination, appeal or refund claim
of tax for the City of Erie, and any enforcement or collection action
taken by the Tax Collector on behalf of the City of Erie.
[Ord. 7-1999, passed 2-3-1999]
Any taxpayer has the right to challenge an assessment or denial
of a refund claim in accordance with the Rules and Regulations for
the Taxpayers Bill of Rights. The City Treasurer shall make available
forms for Petitions for Appeal and Refund.
[Ord. 7-1999, passed 2-3-1999]
The Administrative Appeal proceeding relating to Petitions for
Appeal and Refund submitted by taxpayers in connection with the assessment,
determination or refund of an eligible tax shall be undertaken by
the Director of Administration and Finance, acting as Hearing Officer.
[Ord. 7-1999, passed 2-3-1999]
Rules and Regulations for Compliance with the Local Taxpayers
Bills of Rights together with the Administrative Appeal Procedure
which are to be administered by both the City Treasurer and the Director
of Finance and Administration are hereby approved and adopted.
[Ord. 7-1999, passed 2-3-1999]
In the event any provision, section, sentence, clause or part
of this article shall be held to be invalid, such invalidity shall
not affect or impair any remaining provision, section, sentence, clause
or part of this article, it being the intent of City Council that
the remainder of the article shall remain in full force and effect.
[Ord. 7-1999, passed 2-3-1999]
All ordinances and resolutions or parts thereof, insofar as
the same are inconsistent herewith, are repealed hereby.
