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Borough of Sinking Spring, PA
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Part II General Legislation
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Chapter 174 Taxation
Chapter 174
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Sinking Spring as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income Tax
§ 174-1
Definitions.
§ 174-2
Imposition of tax.
§ 174-3
No exemption from tax.
§ 174-4
Individual tax returns and payments.
§ 174-5
Employer withholding, remittance and tax returns.
§ 174-6
Tax Collector.
§ 174-7
Interest, penalties, costs, and fines.
Article II
Per Capita Tax
§ 174-8
Title.
§ 174-9
Imposition of tax; amount.
§ 174-10
Date payment due.
§ 174-11
Discount for early payment; penalty for late payment.
§ 174-12
Designation of Collector; powers and duties.
§ 174-13
Violations and penalties.
Article III
Realty Transfer Tax
§ 174-14
Imposition of tax.
§ 174-15
Administration.
§ 174-16
Interest.
Article IV
Local Services Tax
§ 174-17
Definitions.
§ 174-18
Imposition of tax.
§ 174-19
Amount of tax.
§ 174-20
Exemptions; tax to be paid and refunded.
§ 174-21
Date tax is due; penalty for late payment.
§ 174-22
Responsibility of employer to collect; procedure.
§ 174-23
Individuals having more than one occupation.
§ 174-24
Determination by employer as to which employees are subject to tax; commission.
§ 174-25
Collection from self-employed persons and persons employed outside Borough.
§ 174-26
Tax to be in addition to other taxes.
§ 174-27
Domestic employees.
§ 174-28
Powers and duties of Collector.
§ 174-29
Collection of unpaid taxes.
§ 174-30
Violations and penalties.
§ 174-31
Limitation on levy; effect of judicial decisions.
§ 174-32
Individuals in licensed occupations subject to tax.
§ 174-33
Deadline for refund claims.
Article V
Real Property Tax Rate
§ 174-34
Establishment of rate.
Article VI
Business Privilege Tax
§ 174-35
Title.
§ 174-36
Definitions.
§ 174-37
Imposition of tax; rate; basis; exemptions; required records.
§ 174-38
Returns; when due; penalty for late payment.
§ 174-39
Violations and penalties.
§ 174-40
Continuing violations.
§ 174-41
Powers and duties of Administrator; appeals.
§ 174-42
Information to be confidential.
§ 174-43
Proceedings to enforce collection; payment of costs.
§ 174-44
Limitations on levy; severability.
§ 174-45
When effective; continuing tax.
Article VII
Mercantile Tax
§ 174-46
Title.
§ 174-47
Definitions.
§ 174-48
Imposition of tax; frequency of filings and payment.
§ 174-49
Persons subject to tax; rate.
§ 174-50
Computation of business volume.
§ 174-51
Filing of returns.
§ 174-52
Payment of tax.
§ 174-53
Powers and duties of Collector.
§ 174-54
Actions to recover tax; penalties for late payment.
§ 174-55
Information to be confidential.
§ 174-56
Violations and penalties.
§ 174-57
Tax to be in addition to other taxes; use of funds.
§ 174-58
Effective date; continuation of effect.
§ 174-59
Limitations on levy.
§ 174-60
Adjustment in rate where taxpayer is subject to tax by other political subdivisions.
§ 174-61
Effect of judicial decisions.
Article VIII
Ambulance, Rescue and Emergency Services Tax
§ 174-62
Short title.
§ 174-63
Authority.
§ 174-64
Levy.
§ 174-65
Separate fund.
§ 174-66
Collection of tax; penalties.
§ 174-67
Rules and regulations.