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Borough of Rockledge, PA
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Part II General Legislation
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Chapter 507 Taxation
Chapter 507
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Rockledge as indicated in article histories. Amendments noted where applicable.]
Article I
Penalties, Discounts and Exemption
§ 507-1
Discount period; amount.
§ 507-2
Penalty period; amount.
§ 507-3
Collection of tax and penalty.
§ 507-4
Exemptions.
Article II
Realty Transfer Tax
§ 507-5
Imposition of tax.
§ 507-6
Administration.
§ 507-7
Interest.
Article III
Business Privilege Tax
§ 507-8
Short title.
§ 507-9
Definitions.
§ 507-10
Applicability.
§ 507-11
Place of business.
§ 507-12
Gross receipts.
§ 507-13
Cash or accrual basis.
§ 507-14
Deductions from gross receipts.
§ 507-15
Exclusions.
§ 507-16
Interstate commerce exemption.
§ 507-17
Either business privilege registration or mercantile license required.
§ 507-18
Certificate of registration.
§ 507-19
Registration period.
§ 507-20
Registration fees.
§ 507-21
Late charges.
§ 507-22
Forms and where to file.
§ 507-23
Tax.
§ 507-24
Requirement of filing return.
§ 507-25
Time of filing.
§ 507-26
Estimated gross receipts.
§ 507-27
Payment of tax; credits.
§ 507-28
Duties of collector.
§ 507-29
Books and records.
§ 507-30
Inspection and examination.
§ 507-31
Suits for recovery of unpaid taxes.
§ 507-32
Penalty and interest for nonpayment.
§ 507-33
Particular business or transactions.
§ 507-34
Fines and penalties for violations.
§ 507-35
Limitations.
§ 507-36
Construction.
§ 507-37
Conflict of laws.
§ 507-38
Collector's bond.
Article IV
Mercantile License Tax
§ 507-39
Short title.
§ 507-40
Definitions.
§ 507-41
Applicability.
§ 507-42
Place of business.
§ 507-43
Gross receipts.
§ 507-44
Cash or accrual basis.
§ 507-45
Deductions from gross receipts.
§ 507-46
Exclusions.
§ 507-47
Interstate commerce exemption.
§ 507-48
Mercantile license registration required.
§ 507-49
Mercantile license.
§ 507-50
License period.
§ 507-51
License fee.
§ 507-52
Late charges.
§ 507-53
Forms and where to file.
§ 507-54
Tax.
§ 507-55
Requirement of filing return.
§ 507-56
Time of filing.
§ 507-57
Estimated gross receipts.
§ 507-58
Payment of tax; credits.
§ 507-59
Duties of collector.
§ 507-60
Books and records.
§ 507-61
Inspection and examination.
§ 507-62
Suits for recovery of unpaid taxes.
§ 507-63
Penalty and interest for nonpayment.
§ 507-64
Fines and penalties for violations.
§ 507-65
Limitations.
§ 507-66
Construction.
§ 507-67
Conflict of laws.
§ 507-68
Collector's bond.
Article V
Earned Income Tax
§ 507-69
Tax enacted.
§ 507-70
Definitions.
§ 507-71
Imposition of tax.
§ 507-72
Exemption from tax for individuals under age 16.
§ 507-73
Individual tax returns and payments.
§ 507-74
Employer withholding, remittance, and tax returns.
§ 507-75
Tax collector.
§ 507-76
Interest, penalties, costs, and fines.
§ 507-77
Severability.
§ 507-78
Purpose/amendment and restatement/repeal.
Article VI
Tax Certifications
§ 507-79
Authorization to provide tax certification.
Article VII
Local Taxpayers Bill of Rights
§ 507-80
Short title.
§ 507-81
Definitions.
§ 507-82
Disclosure statement.
§ 507-83
Requirements for requests.
§ 507-84
Refunds of overpayment.
§ 507-85
Interest on overpayment.
§ 507-86
Notice of basis of underpayment.
§ 507-87
Abatement of certain interest and penalty.
§ 507-88
Application of payments.
§ 507-89
Administrative appeals.
§ 507-90
Petitions.
§ 507-91
Practice and procedure.
§ 507-92
Decisions.
§ 507-93
Appeals.
§ 507-94
Equitable and legal principles to apply.
§ 507-95
Installment agreements.
§ 507-96
Confidentiality of tax information.
§ 507-97
Taxes on real property.
Article VIII
Local Services Tax
§ 507-98
Title.
§ 507-99
Applicability.
§ 507-100
Tax rate.
§ 507-101
Exemptions.
§ 507-102
Purpose.
§ 507-103
Collection through employers.
Article IX
Volunteer Service Earned Income Tax Credit
§ 507-104
Scope and purpose.
§ 507-105
Volunteer service tax credits.
§ 507-106
Qualifying volunteer.
§ 507-107
Certification of qualifying volunteers.
§ 507-108
Appeal.
§ 507-109
Exemption certificate.
§ 507-110
False reporting penalty.
§ 507-111
Repeal and ratification.
§ 507-112
Severability.
§ 507-113
Effective date.