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Borough of West Leechburg, PA
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Part II General Legislation
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Chapter 254 Taxation
Chapter 254
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of West Leechburg as indicated in article histories. Amendments noted where applicable.]
Article I
Discounts and Penalties
§ 254-1
Real estate tax discounts and penalties.
Article II
Earned Income Tax
§ 254-2
Imposition of tax.
§ 254-3
Section 13 of enabling act adopted by reference; options.
§ 254-4
Income Tax Officer.
Article III
(Reserved)
§ 254-5
through § 254-21. (Reserved)
Article IV
Realty Transfer Tax Under Local Tax Enabling Act
§ 254-22
Definitions.
§ 254-23
Imposition of tax.
§ 254-24
Payment of tax evidenced by affixing stamp.
§ 254-25
Special Tax Collector.
§ 254-26
Stamp to be affixed before document recorded or has certain legal status.
§ 254-27
Document to set forth full and complete consideration or value or be accompanied by affidavit.
§ 254-28
Violations and penalties.
§ 254-29
Interest added to unpaid tax.
§ 254-30
Penalty added to unpaid tax.
§ 254-31
Recovery of taxes, interest and penalties.
§ 254-32
Taxes, interest and penalties constitute lien on property.
§ 254-33
Severability.
§ 254-34
Enactment.
Article V
Realty Transfer Tax Under Tax Reform Code
§ 254-35
Short title.
§ 254-36
Imposition of tax; rate, applicability, scope and intent.
§ 254-37
Statute incorporated by reference.
§ 254-38
Administration, collection and enforcement.
§ 254-39
Severability.
Article VI
Volunteer Service Tax Credit
§ 254-40
Purpose.
§ 254-41
Definitions.
§ 254-42
Eligibility.
§ 254-43
Volunteer Service Credit Program.
§ 254-44
Tax credit and tax credit amount.
§ 254-45
Appeal.
§ 254-46
Termination.
§ 254-47
Severability.
§ 254-48
Repealer.
§ 254-49
Effective date.
Article VII
Local Services Tax
§ 254-50
Purpose.
§ 254-51
Definitions.
§ 254-52
Local services tax imposed.
§ 254-53
Exemption and refunds.
§ 254-54
Duty of employers to collect.
§ 254-55
Returns.
§ 254-56
Dates for determining tax liability and payment.
§ 254-57
Self-employed individuals.
§ 254-58
Individuals engaged in more than one occupation or employed in more than one subdivision.
§ 254-59
Nonresidents subject to tax.
§ 254-60
Administration of tax.
§ 254-61
Suits for collection.
§ 254-62
Violations and penalties.
§ 254-63
Interpretation.
§ 254-64
Repealer.
§ 254-65
Effective date.