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Borough of Royersford, PA
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Part II General Legislation
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Chapter 427 Taxation
Chapter 427
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Royersford as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
Attachment 1 - Local Taxpayer Bill of Rights
Article I
Local Services Tax
§ 427-1
Short title.
§ 427-2
Definitions.
§ 427-3
Levy of tax.
§ 427-4
Payment of tax.
§ 427-5
Duty of employers.
§ 427-6
Individuals engaged in more than one occupation.
§ 427-7
Self-employed individuals.
§ 427-8
Employers beyond the corporate limits of Royersford.
§ 427-9
Administration of tax.
§ 427-10
Employment in more than one political subdivision.
§ 427-11
Suits for collection.
§ 427-12
Violations and penalties.
§ 427-13
Distress and sale of goods.
§ 427-14
Exemptions and refunds.
Article II
Earned Income Tax
§ 427-15
Definitions.
§ 427-16
Imposition of tax.
§ 427-17
Declaration and payment of tax.
§ 427-18
Collection at source.
§ 427-19
Powers and duties of Earned Income Tax Collector; required information.
§ 427-20
Suit for collection of tax.
§ 427-21
Interest and penalties.
§ 427-22
Violations and penalties.
§ 427-23
Applicability.
Article III
(Reserved)
§ 427-24
through § 427-29. (Reserved)
Article IV
Local Taxpayers Bill of Rights
§ 427-30
Title.
§ 427-31
Rights of taxpayer and obligations of Borough.
§ 427-32
Procedure for filing and processing refund claims and taxpayer complaints.
§ 427-33
Petitions for review.
§ 427-34
Enforcement procedures.
§ 427-35
Petition for appeal.
Article V
Realty Transfer Tax
§ 427-36
Imposition of tax.
§ 427-37
Administration.
§ 427-38
Interest.
Article VI
Collection of Delinquent Real Estate Taxes
§ 427-39
County Tax Claim Bureau appointed alternative collector.
§ 427-40
Interest.
§ 427-41
Costs, fees and expenses; reimbursement of county.
§ 427-42
Implementation.
§ 427-43
Severability; amendment of provisions.
§ 427-44
Statutory authority.
Article VII
Fire Service Appropriation Tax
§ 427-45
Title.
§ 427-46
Statutory authority.
§ 427-47
Definitions.
§ 427-48
Purpose of tax and levy.
§ 427-49
Notice of tax liability.
§ 427-50
Duplicate constitutes warrant for collection.
§ 427-51
Collection by Borough Tax Collector.
§ 427-52
Tax Collector's accounts and records; remittance of taxes collected.
§ 427-53
Discount, penalties and violations.
§ 427-54
Effective date of tax; continuation.
§ 427-55
Severability.
