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Borough of Nazareth, PA
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2023-12-05
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Code of Ordinances
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Chapter 24 Taxation, Special
Code of Ordinances
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
(Reserved)
Ch 4
Buildings
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Fire Prevention and Fire Protection
Ch 8
Floodplains
Ch 9
(Reserved)
Ch 10
Health and Safety
Ch 11
Housing
Ch 12
Libraries
Ch 13
Licenses, Permits and General Business Regulations
Ch 14
(Reserved)
Ch 15
Motor Vehicles
Ch 16
Parks and Recreation
Ch 17
(Reserved)
Ch 18
Sewers and Sewage Disposal
Ch 19
(Reserved)
Ch 20
Solid Waste
Ch 21
Streets and Sidewalks
Ch 22
Subdivision and Land Development
Ch 23
(Reserved)
Ch 24
Taxation, Special
Ch 24 Pt 1
EARNED INCOME AND NET PROFITS
§ 24-101
Definitions.
§ 24-102
Imposition of Tax.
§ 24-103
No Exemption from Tax.
§ 24-104
Taxpayer Tax Returns, Declarations and Payments.
§ 24-105
Employer Withholding, Remittance, and Tax Returns.
§ 24-106
Tax Officer.
§ 24-107
Interest, Penalties, Costs and Fines.
§ 24-108
Severability.
§ 24-109
Purpose/Repeal.
§ 24-110
Construction.
§ 24-111
Effective Date.
Ch 24 Pt 2
LOCAL SERVICES TAX
§ 24-201
Short Title.
§ 24-202
Definitions.
§ 24-203
Tax Levy.
§ 24-204
Exemption and Refunds.
§ 24-205
Duty of Employers to Collect.
§ 24-206
Returns.
§ 24-207
Dates for Determining Tax Liability and Payment.
§ 24-208
Self-Employed Individuals.
§ 24-209
Individuals Engaged in more than One Occupation or Employed in more than One Political Subdivision.
§ 24-210
Nonresidents Subject to Tax.
§ 24-211
Administration of Tax.
§ 24-212
Suits for Collection.
§ 24-213
Violations and Penalties.
§ 24-214
Interpretation.
Ch 24 Pt 3
REALTY TRANSFER TAX
§ 24-301
Short Title.
§ 24-302
Imposition of Tax.
§ 24-303
Administration.
§ 24-304
Interest.
§ 24-305
Definitions.
§ 24-306
Payment of Tax.
§ 24-307
Exempt Parties.
§ 24-308
Excluded Transactions.
§ 24-309
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 24-310
Acquired Company.
§ 24-311
Credits Against Tax.
§ 24-312
Extension of Lease.
§ 24-313
Proceeds of Judicial Sale.
§ 24-314
Duties of Recorder of Deeds.
§ 24-315
Statement of Value.
§ 24-316
Civil Penalties.
§ 24-317
Lien.
§ 24-318
Enforcement.
§ 24-319
Regulations.
Ch 24 Pt 4
TAXPAYER RIGHTS
§ 24-401
Rules and Regulations.
§ 24-402
Disclosure Statement.
§ 24-403
Petition for Appeal and Refund.
§ 24-404
Administrative Appeal Procedures in Executive Session.
§ 24-405
Administrative Appeal Procedures.
§ 24-406
When Effective.
§ 24-407
Severability.
§ 24-408
Repealer.
Ch 25
Trees
Ch 26
Water
Ch 27
Zoning
Appendix
Apx A
Annexation of Territory
Apx B
Bond Issues and Loans
Apx C
Contracts and Services
Apx D
Governmental and Intergovernmental Affairs
Apx E
Plan Approval
Apx F
Public Property
Apx G
Sewers
Apx H
Streets and Sidewalks
Apx I
Water
Apx J
Zoning; Prior Ordinances
Disposition List
Ch KO
Key to the Disposition of All Ordinances
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Chapter 24
Taxation, Special
ATTACHMENTS
Attachment 1 - Exhibit A - Rules and Regulations for Compliance with Local Taxpayers Bill of Rights
Attachment 2 - Exhibit B - Disclosure Statement Under Local Taxpayers Bill of Rights
Attachment 3 - Exhibit C - Petition for Appeal and Refund
Attachment 4 - Exhibit D - Administrative Appeal Procedures
Attachment 5 - Exhibit E - Request for Extension of Time
PART 1
EARNED INCOME AND NET PROFITS
chevron_right
§ 24-101
Definitions.
chevron_right
§ 24-102
Imposition of Tax.
chevron_right
§ 24-103
No Exemption from Tax.
chevron_right
§ 24-104
Taxpayer Tax Returns, Declarations and Payments.
chevron_right
§ 24-105
Employer Withholding, Remittance, and Tax Returns.
chevron_right
§ 24-106
Tax Officer.
chevron_right
§ 24-107
Interest, Penalties, Costs and Fines.
chevron_right
§ 24-108
Severability.
chevron_right
§ 24-109
Purpose/Repeal.
chevron_right
§ 24-110
Construction.
chevron_right
§ 24-111
Effective Date.
chevron_right
PART 2
LOCAL SERVICES TAX
chevron_right
§ 24-201
Short Title.
chevron_right
§ 24-202
Definitions.
chevron_right
§ 24-203
Tax Levy.
chevron_right
§ 24-204
Exemption and Refunds.
chevron_right
§ 24-205
Duty of Employers to Collect.
chevron_right
§ 24-206
Returns.
chevron_right
§ 24-207
Dates for Determining Tax Liability and Payment.
chevron_right
§ 24-208
Self-Employed Individuals.
chevron_right
§ 24-209
Individuals Engaged in more than One Occupation or Employed in more than One Political Subdivision.
chevron_right
§ 24-210
Nonresidents Subject to Tax.
chevron_right
§ 24-211
Administration of Tax.
chevron_right
§ 24-212
Suits for Collection.
chevron_right
§ 24-213
Violations and Penalties.
chevron_right
§ 24-214
Interpretation.
chevron_right
PART 3
REALTY TRANSFER TAX
chevron_right
§ 24-301
Short Title.
chevron_right
§ 24-302
Imposition of Tax.
chevron_right
§ 24-303
Administration.
chevron_right
§ 24-304
Interest.
chevron_right
§ 24-305
Definitions.
chevron_right
§ 24-306
Payment of Tax.
chevron_right
§ 24-307
Exempt Parties.
chevron_right
§ 24-308
Excluded Transactions.
chevron_right
§ 24-309
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 24-310
Acquired Company.
chevron_right
§ 24-311
Credits Against Tax.
chevron_right
§ 24-312
Extension of Lease.
chevron_right
§ 24-313
Proceeds of Judicial Sale.
chevron_right
§ 24-314
Duties of Recorder of Deeds.
chevron_right
§ 24-315
Statement of Value.
chevron_right
§ 24-316
Civil Penalties.
chevron_right
§ 24-317
Lien.
chevron_right
§ 24-318
Enforcement.
chevron_right
§ 24-319
Regulations.
chevron_right
PART 4
TAXPAYER RIGHTS
chevron_right
§ 24-401
Rules and Regulations.
chevron_right
§ 24-402
Disclosure Statement.
chevron_right
§ 24-403
Petition for Appeal and Refund.
chevron_right
§ 24-404
Administrative Appeal Procedures in Executive Session.
chevron_right
§ 24-405
Administrative Appeal Procedures.
chevron_right
§ 24-406
When Effective.
chevron_right
§ 24-407
Severability.
chevron_right
§ 24-408
Repealer.
chevron_right