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City of Chester, PA
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The Code
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Part II General Legislation
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Chapter 503 Taxation
Chapter 503
Taxation
[HISTORY: Adopted by the City Council of the City of Chester as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income Tax
§ 503-1
Definitions.
§ 503-2
Imposition of tax.
§ 503-3
Declaration and payment of tax.
§ 503-4
Collection at source.
§ 503-5
Powers and duties of treasurer.
§ 503-6
Powers and duties of Income Tax Officer.
§ 503-7
Suit for collection of tax.
§ 503-8
Interest and penalties.
§ 503-9
Payment and refunds.
§ 503-10
Applicability and exemptions.
§ 503-11
Severability.
§ 503-12
Effective date.
§ 503-13
Penalty.
Article II
Local Services Tax
§ 503-14
Definitions.
§ 503-15
Levy of tax.
§ 503-16
Duty of employers to collect.
§ 503-17
Returns.
§ 503-18
Dates for determining tax liability and payment.
§ 503-19
Self-employed individuals.
§ 503-20
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 503-21
Nonresidents subject to tax.
§ 503-22
Exemptions and refunds.
§ 503-23
Administration of tax.
§ 503-24
Suits for collection.
§ 503-25
Validity.
§ 503-26
Saving clause.
§ 503-27
Penalty.
Article III
Business Privilege Tax
§ 503-28
Definitions.
§ 503-29
Tax for general revenue purposes.
§ 503-30
Returns.
§ 503-31
License.
§ 503-32
Posting.
§ 503-33
Duties of the tax administrator and treasurer.
§ 503-34
Confidential nature of returns.
§ 503-35
Suit on collection and penalty.
§ 503-36
Savings and severability clauses.
§ 503-37
Penalty.
Article IV
Taxation Noncompliance
§ 503-38
Noncompliance of businesses prohibited.
§ 503-39
Termination of noncomplying businesses; enforcement.
§ 503-40
Notice to terminate business.
§ 503-41
Enforcement costs.
§ 503-42
Penalty.
Article V
Interest and Penalties
§ 503-43
Authorization to establish abatement period.
§ 503-44
Application of provisions.
§ 503-45
Upland school board approval.
§ 503-46
Rules and regulations.
§ 503-47
Payments prior to abatement program nonrefundable.
§ 503-48
One-time participation.
§ 503-49
Settlement of principal, interest and penalty due upon certain taxes after audit.
Article VI
Off-Premises Sign Taxation
§ 503-50
Definitions.
§ 503-51
Tax levied and amount.
§ 503-52
Exemptions.
§ 503-53
Enforcement and notification.
§ 503-54
Penalty.
Article VII
Parking Tax
§ 503-55
Definitions.
§ 503-56
Annual license.
§ 503-57
Imposition of tax.
§ 503-58
Records.
§ 503-59
Return and payments.
§ 503-60
Tax administrator's powers and duties.
§ 503-61
Posting of rates.
§ 503-62
Collection of unpaid taxes.
§ 503-63
Confidentiality.
§ 503-64
Parking Tax Amnesty Program.
§ 503-65
Penalty.
Article VIII
Realty Transfer Tax
§ 503-66
Legislative authority.
§ 503-67
Definitions.
§ 503-68
Tax imposed; payment; interest.
§ 503-69
Exempt parties.
§ 503-70
Excluded transactions.
§ 503-71
Documents relating to associations or corporations.
§ 503-72
Acquired companies.
§ 503-73
Credits against tax.
§ 503-74
Extension of lease.
§ 503-75
Proceeds of judicial sales.
§ 503-76
Duties of Recorder of Deeds.
§ 503-77
Statement of value.
§ 503-78
Civil penalties.
§ 503-79
Unpaid tax to become lien.
§ 503-80
Interest.
§ 503-81
Penalty.
§ 503-82
Severability.
§ 503-83
Repealer.
§ 503-84
Effective date.
Article IX
Exemption for Improvements to Deteriorated Residential Properties
§ 503-85
Definitions.
§ 503-86
Exemptions.
§ 503-87
Maximum exemption.
§ 503-88
Exemption schedule.
§ 503-89
Procedures for obtaining exemption.
§ 503-90
Reports to Council.
§ 503-91
Audit by City Chief Financial Officer and City Controller.
§ 503-92
Effective date repealer.
§ 503-93
Sunset provisions.
§ 503-94
Amendments.
Article X
Exemption for Improvements to Deteriorated Industrial and Commercial Property
§ 503-95
Definitions.
§ 503-96
Exemptions.
§ 503-97
Maximum exemption.
§ 503-98
Exemption schedule.
§ 503-99
Procedure for obtaining exemption.
§ 503-100
Reports to Council.
§ 503-101
Audit by City Chief Financial Officer and City controller.
§ 503-102
Effective date, repealer.
§ 503-103
Sunset provisions.
§ 503-104
Amendments.
Article XI
Amusement Tax
§ 503-105
Authority for enactment.
§ 503-106
Definitions; word usage.
§ 503-107
Imposition of tax.
§ 503-108
Exemption; limitations.
§ 503-109
Permit required.
§ 503-110
Payment of tax.
§ 503-111
Duties of the treasurer.
§ 503-112
Fine for nonpayment, recoverability.
§ 503-113
Suits on collection and penalty.
§ 503-114
Confidentiality of information.
§ 503-115
Applicability.
§ 503-116
Severability.
§ 503-117
Effective date.
§ 503-118
Penalty/violations.