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Borough of Etna, PA
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2020-05-17
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Part II: General Legislation
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Chapter 535 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 26
Educational Service Agency
Ch 33
Emergency Medical Services
Ch 44
Firemen's Relief Association
Ch 52
Health Department
Ch 77
Officers and Employees
Ch 85
Pensions
Ch 91
Planning Commission
Ch 96
Police Department
Ch 103
Records
Ch 112
Salaries and Compensation
Ch 118
Social Security
Part II: General Legislation
Ch 134
Advertising Materials and Signs
Ch 147
Alcohol Beverages
Ch 153
Amusement Devices
Ch 160
Animals
Ch 197
Businesses, Prohibited
Ch 232
Construction Codes, Uniform
Ch 238
Curfew
Ch 259
Dumpsters and Portable Storage Units
Ch 293
Fireworks
Ch 300
Floodplain Management
Ch 325
Hazardous Materials
Ch 334
Housing
Ch 347
Insurance
Ch 390
Noise
Ch 396
Nuisances
Ch 403
Occupancy Permits
Ch 412
Parks and Recreation Areas
Ch 418
Peace and Good Order
Ch 426
Peddling and Soliciting
Ch 445
Property Maintenance
Ch 451
Public Property
Ch 457
Rental Property
Ch 470
Sewers and Sewage Disposal
Ch 493
Smoking
Ch 510
Solid Waste
Ch 518
Stormwater Management
Ch 524
Streets and Sidewalks
Ch 535
Taxation
Ch 535 Art I
Earned Income Tax
§ 535-1
Tax imposed on earned income and net profits.
§ 535-2
Section 13 of Local Tax Enabling Act, with certain options, incorporated by reference.
§ 535-3
Income Tax Officer.
Ch 535 Art II
Mercantile License and Business Transaction Tax
§ 535-4
Short title.
§ 535-5
Definitions.
§ 535-6
Levy and collection of tax.
§ 535-7
Licenses.
§ 535-8
Imposition of tax.
§ 535-9
Computation of volume of business.
§ 535-10
Returns.
§ 535-11
Payment.
§ 535-12
Powers and duties of Tax Collector.
§ 535-13
Suit on collection; penalties.
§ 535-14
Violations and penalties; refunds.
§ 535-15
Saving clause.
Ch 535 Art III
Local Services Tax
§ 535-16
Title.
§ 535-17
Definitions.
§ 535-18
Levy.
§ 535-19
Collection through employers.
§ 535-20
Direct payment by taxpayers.
§ 535-21
Nonresident taxpayers.
§ 535-22
Administration and enforcement.
§ 535-23
Collection.
§ 535-24
Violations and penalties.
§ 535-25
Applicability and severability.
§ 535-26
Exemption.
Ch 535 Art IV
Realty Transfer Tax
§ 535-27
Short title.
§ 535-28
Imposition of tax; legal authority.
§ 535-29
Definitions.
§ 535-30
Imposition of tax; interest added to unpaid tax.
§ 535-31
Exempt parties.
§ 535-32
Excluded transactions.
§ 535-33
Documents relating to associations or corporations and members, partners, stockholders and shareholders thereof.
§ 535-34
Acquired companies.
§ 535-35
Credits against tax.
§ 535-36
Extension of lease.
§ 535-37
Priority of tax out of proceeds of judicial sale.
§ 535-38
Duties of Recorder of Deeds.
§ 535-39
Statement of value.
§ 535-40
Effect of underpayment of tax due to fraud; effect of failure to record declaration.
§ 535-41
Lien of tax.
§ 535-42
Recovery of tax, interest and penalties.
§ 535-43
Powers and duties of Tax Collector; state regulations incorporated by reference.
§ 535-44
Severability.
Ch 535 Art V
Senior Citizens Tax Relief
§ 535-45
Definitions.
§ 535-46
Limitation of assessment for eligible taxpayers.
§ 535-47
Participation in limitation of tax assessment program.
§ 535-48
Rules and regulations.
§ 535-49
Effective date.
§ 535-50
Repealer.
Ch 535 Art VI
Taxpayers' Bill of Rights
§ 535-51
Adoption of provisions.
§ 535-52
Form of disclosure statement.
§ 535-53
Administrative appeals procedure.
§ 535-54
Taxpayer rights coordinator.
Ch 535 Art VII
Attorneys' Costs for Collection
§ 535-55
Short title.
§ 535-56
Delinquent tax or claim charges.
§ 535-57
Fee schedule
§ 535-58
Added fees.
§ 535-59
Attorneys' fees to be added; notice of delinquency.
§ 535-60
When effective.
§ 535-61
Severability.
Ch 535 Art VIII
Delinquent Accounts
§ 535-62
Additional charges when suit is brought.
§ 535-63
Fees schedule.
§ 535-64
Added fees.
§ 535-65
When effective.
§ 535-66
Repealer; severability.
Ch 535 Art IX
Collection of Delinquent Taxes from Tenants
§ 535-67
Citations and civil litigation authorized.
§ 535-68
Civil
§ 535-69
Severability.
§ 535-70
When effective.
Ch 535 Art X
Volunteer Service Credit
§ 535-71
Definitions.
§ 535-72
Volunteer Service Credit Program.
§ 535-73
Earned income tax credit.
§ 535-74
Appeals.
§ 535-75
Penalties for false reporting.
§ 535-76
Repealer.
§ 535-77
Severability.
§ 535-78
Effective date.
§ 535-79
Retroactive effect.
Ch 552
Vacant Buildings
Ch 560
Vehicles and Traffic
Ch 569
Vehicles, Junked and Abandoned
Ch 587
Water
Ch 596
Watercourses
Ch 601
Wellhead Protection
Ch 615
Zoning
Appendix
Ch A620
Electric Franchise
Ch A621
Gas Franchise
Ch A622
Telephone Franchise
Ch A623
Television Franchise
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 535
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Etna as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
Attachment 1 - Disclosure Statement of Local Taxpayers Bill of Rights
Article I
Earned Income Tax
chevron_right
§ 535-1
Tax imposed on earned income and net profits.
chevron_right
§ 535-2
Section 13 of Local Tax Enabling Act, with certain options, incorporated by reference.
chevron_right
§ 535-3
Income Tax Officer.
chevron_right
Article II
Mercantile License and Business Transaction Tax
chevron_right
§ 535-4
Short title.
chevron_right
§ 535-5
Definitions.
chevron_right
§ 535-6
Levy and collection of tax.
chevron_right
§ 535-7
Licenses.
chevron_right
§ 535-8
Imposition of tax.
chevron_right
§ 535-9
Computation of volume of business.
chevron_right
§ 535-10
Returns.
chevron_right
§ 535-11
Payment.
chevron_right
§ 535-12
Powers and duties of Tax Collector.
chevron_right
§ 535-13
Suit on collection; penalties.
chevron_right
§ 535-14
Violations and penalties; refunds.
chevron_right
§ 535-15
Saving clause.
chevron_right
Article III
Local Services Tax
chevron_right
§ 535-16
Title.
chevron_right
§ 535-17
Definitions.
chevron_right
§ 535-18
Levy.
chevron_right
§ 535-19
Collection through employers.
chevron_right
§ 535-20
Direct payment by taxpayers.
chevron_right
§ 535-21
Nonresident taxpayers.
chevron_right
§ 535-22
Administration and enforcement.
chevron_right
§ 535-23
Collection.
chevron_right
§ 535-24
Violations and penalties.
chevron_right
§ 535-25
Applicability and severability.
chevron_right
§ 535-26
Exemption.
chevron_right
Article IV
Realty Transfer Tax
chevron_right
§ 535-27
Short title.
chevron_right
§ 535-28
Imposition of tax; legal authority.
chevron_right
§ 535-29
Definitions.
chevron_right
§ 535-30
Imposition of tax; interest added to unpaid tax.
chevron_right
§ 535-31
Exempt parties.
chevron_right
§ 535-32
Excluded transactions.
chevron_right
§ 535-33
Documents relating to associations or corporations and members, partners, stockholders and shareholders thereof.
chevron_right
§ 535-34
Acquired companies.
chevron_right
§ 535-35
Credits against tax.
chevron_right
§ 535-36
Extension of lease.
chevron_right
§ 535-37
Priority of tax out of proceeds of judicial sale.
chevron_right
§ 535-38
Duties of Recorder of Deeds.
chevron_right
§ 535-39
Statement of value.
chevron_right
§ 535-40
Effect of underpayment of tax due to fraud; effect of failure to record declaration.
chevron_right
§ 535-41
Lien of tax.
chevron_right
§ 535-42
Recovery of tax, interest and penalties.
chevron_right
§ 535-43
Powers and duties of Tax Collector; state regulations incorporated by reference.
chevron_right
§ 535-44
Severability.
chevron_right
Article V
Senior Citizens Tax Relief
chevron_right
§ 535-45
Definitions.
chevron_right
§ 535-46
Limitation of assessment for eligible taxpayers.
chevron_right
§ 535-47
Participation in limitation of tax assessment program.
chevron_right
§ 535-48
Rules and regulations.
chevron_right
§ 535-49
Effective date.
chevron_right
§ 535-50
Repealer.
chevron_right
Article VI
Taxpayers' Bill of Rights
chevron_right
§ 535-51
Adoption of provisions.
chevron_right
§ 535-52
Form of disclosure statement.
chevron_right
§ 535-53
Administrative appeals procedure.
chevron_right
§ 535-54
Taxpayer rights coordinator.
chevron_right
Article VII
Attorneys' Costs for Collection
chevron_right
§ 535-55
Short title.
chevron_right
§ 535-56
Delinquent tax or claim charges.
chevron_right
§ 535-57
Fee schedule
chevron_right
§ 535-58
Added fees.
chevron_right
§ 535-59
Attorneys' fees to be added; notice of delinquency.
chevron_right
§ 535-60
When effective.
chevron_right
§ 535-61
Severability.
chevron_right
Article VIII
Delinquent Accounts
chevron_right
§ 535-62
Additional charges when suit is brought.
chevron_right
§ 535-63
Fees schedule.
chevron_right
§ 535-64
Added fees.
chevron_right
§ 535-65
When effective.
chevron_right
§ 535-66
Repealer; severability.
chevron_right
Article IX
Collection of Delinquent Taxes from Tenants
chevron_right
§ 535-67
Citations and civil litigation authorized.
chevron_right
§ 535-68
Civil
chevron_right
§ 535-69
Severability.
chevron_right
§ 535-70
When effective.
chevron_right
Article X
Volunteer Service Credit
chevron_right
§ 535-71
Definitions.
chevron_right
§ 535-72
Volunteer Service Credit Program.
chevron_right
§ 535-73
Earned income tax credit.
chevron_right
§ 535-74
Appeals.
chevron_right
§ 535-75
Penalties for false reporting.
chevron_right
§ 535-76
Repealer.
chevron_right
§ 535-77
Severability.
chevron_right
§ 535-78
Effective date.
chevron_right
§ 535-79
Retroactive effect.
chevron_right