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Borough of Brentwood, PA
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2023-01-17
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Part II: General Legislation
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Chapter 190 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 4
Auditor
Ch 10
Cable Rate Review Board
Ch 14
Elected Officials Policies and Procedures Manual
Ch 18
Fire Department
Ch 27
Library
Ch 30
Manager, Borough
Ch 35
Pensions
Ch 36
Personnel Policies and Procedures Manual
Ch 37
Planning Commission
Ch 39
Police Department
Ch 41
Property, Borough
Ch 46
Salaries and Compensation
Ch 48
Shade Tree Commission
Ch 51
Trusts
Part II: General Legislation
Ch 64
Adult Entertainment
Ch 68
(Reserved)
Ch 70
Alcoholic Beverages
Ch 73
Amusement Devices
Ch 76
Animals
Ch 79
Attorney Fees
Ch 82
Brush, Grass and Weeds
Ch 83
Bullying and Harassment
Ch 85
Construction Codes, Uniform
Ch 93
Curfew
Ch 95
Electrical Standards
Ch 96
Emergency Service Reimbursements
Ch 97
Energy Conservation
Ch 99
Erosion and Sediment Control
Ch 102
Excavations
Ch 106
Fire Prevention
Ch 108
Fire Loss Insurance
Ch 109
Fires, Conduct at
Ch 112
Fireworks
Ch 113
Floodplain Management
Ch 114
Fuel Gas
Ch 116
Handbills
Ch 119
Handicapped Parking
Ch 129
Littering
Ch 133
Massage Parlors and Health Clubs
Ch 137
Mechanical Standards
Ch 139
Neighborhood Blight Reclamation and Revitalization
Ch 141
Night Clubs and Bottle Clubs
Ch 145
Noise
Ch 148
Nuisances
Ch 151
Pawnbrokers and Precious Metals, Secondhand and Antique Dealers
Ch 152
Parades and Assemblages
Ch 153
Parking Fines
Ch 154
Parking in Residential Districts
Ch 155
Parks and Recreation
Ch 156
Peace and Good Order
Ch 159
Plumbing
Ch 162
Property Maintenance
Ch 163
Rental Property
Ch 164
Residential Standards
Ch 165
Recreational Motorized Vehicles
Ch 167
Sewers
Ch 172
Smoking
Ch 174
Solid Waste
Ch 177
Stormwater Management
Ch 180
Streets and Sidewalks
Ch 181
Street Rehabilitation and Maintenance Plan
Ch 183
Subdivision and Land Development
Ch 186
Swimming Pools
Ch 190
Taxation
Ch 190 Art I
Earned Income and Net Profits Tax
§ 190-1
Statutory authority.
§ 190-2
Title.
§ 190-3
Definitions.
§ 190-4
Imposition of tax.
§ 190-5
Declaration and payment of tax.
§ 190-6
Collection at source.
§ 190-7
Powers and duties of Earned Income and Net Profits Tax Officer.
§ 190-8
Compensation of officer.
§ 190-9
Suit for collection of tax.
§ 190-10
Interest and penalties.
§ 190-11
Violations and penalties.
§ 190-12
Applicability.
§ 190-13
When effective.
Ch 190 Art II
Local Services Tax
§ 190-14
Title.
§ 190-15
Definitions.
§ 190-16
Levy of tax.
§ 190-17
Exemption and refunds.
§ 190-18
Duty of employers to collect.
§ 190-19
Filing of return by employer.
§ 190-20
Dates for determining tax liability and payment.
§ 190-21
Self-employed individuals.
§ 190-22
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 190-23
Nonresidents subject to tax.
§ 190-24
Administration of tax.
§ 190-25
Suits for collection of tax.
§ 190-26
Violations and penalties.
§ 190-26.1
Interpretation of provisions.
§ 190-26.2
Effect on other taxes.
§ 190-26.3
Effective date.
Ch 190 Art III
Real Property Tax
§ 190-27
Title.
§ 190-28
Imposition of tax.
§ 190-29
Penalty for unpaid or delinquent taxes.
§ 190-30
Failure to receive notice.
Ch 190 Art IV
Tax Assessment Limitation Program
§ 190-31
Definitions.
§ 190-32
Limitation of assessment for eligible taxpayers.
§ 190-33
Participation in program.
§ 190-34
Rules and regulations.
Ch 190 Art V
Real Estate Transfer Tax
§ 190-35
Title.
§ 190-36
Authority.
§ 190-37
Definitions.
§ 190-38
Imposition of tax; interest.
§ 190-39
Exempt parties.
§ 190-40
Excluded transactions.
§ 190-41
Documents.
§ 190-42
Acquired company.
§ 190-43
Credits against tax.
§ 190-44
Extension of lease.
§ 190-45
Proceeds of judicial sale.
§ 190-46
Duties of Recorder of Deeds.
§ 190-47
Statement of value.
§ 190-48
Civil penalties.
§ 190-49
Lien.
§ 190-50
Enforcement.
§ 190-51
Additional regulations.
§ 190-51.1
Collection of delinquent taxes by state.
§ 190-52
Violations and penalties.
Ch 190 Art VI
Exemption for Improvements to Real Property in Deteriorated Areas
§ 190-53
Definitions.
§ 190-54
Boundaries of deteriorating area.
§ 190-55
Exemption authorized.
§ 190-56
Exemption schedule.
§ 190-57
Procedure for obtaining exemption.
§ 190-58
Transferability of exemption.
§ 190-59
Severability.
§ 190-60
Contemporaneous adoption by county.
§ 190-61
Rules and regulations.
Ch 190 Art VII
Real Estate Tax Certifications and Duplicate Tax Bills
§ 190-62
Authorization.
§ 190-63
Real estate tax certification fee.
§ 190-64
Real estate tax bill duplicate fee.
§ 190-65
Amendment of fees.
§ 190-66
Effective date.
Ch 190 Art VIII
Costs of Collection of Delinquent Taxes
§ 190-67
Short title.
§ 190-68
Definitions.
§ 190-69
Costs of collection approved.
§ 190-70
Effective dates approved.
§ 190-71
Procedures approved.
§ 190-72
Fines and penalties.
Ch 190 Art IX
Waivers Of Certain Real Estate Tax Charges
§ 190-73
Definitions.
§ 190-74
Waiver of additional charges for real estate taxes.
§ 190-75
Granted waiver.
Ch 192
Traffic Calming
Ch 194
Transient Retail Businesses, Panhandling and Solicitation
Ch 197
Trees
Ch 199
Urban Wildlife Interface Standards
Ch 200
Vacant Property
Ch 201
Vehicles and Traffic
Ch 210
Zoning
Appendix
Ch A214
Cable Television Franchise
Ch A215
Fees
Disposition List
Ch DL
Disposition List
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Chapter 190
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Brentwood as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income and Net Profits Tax
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§ 190-1
Statutory authority.
chevron_right
§ 190-2
Title.
chevron_right
§ 190-3
Definitions.
chevron_right
§ 190-4
Imposition of tax.
chevron_right
§ 190-5
Declaration and payment of tax.
chevron_right
§ 190-6
Collection at source.
chevron_right
§ 190-7
Powers and duties of Earned Income and Net Profits Tax Officer.
chevron_right
§ 190-8
Compensation of officer.
chevron_right
§ 190-9
Suit for collection of tax.
chevron_right
§ 190-10
Interest and penalties.
chevron_right
§ 190-11
Violations and penalties.
chevron_right
§ 190-12
Applicability.
chevron_right
§ 190-13
When effective.
chevron_right
Article II
Local Services Tax
chevron_right
§ 190-14
Title.
chevron_right
§ 190-15
Definitions.
chevron_right
§ 190-16
Levy of tax.
chevron_right
§ 190-17
Exemption and refunds.
chevron_right
§ 190-18
Duty of employers to collect.
chevron_right
§ 190-19
Filing of return by employer.
chevron_right
§ 190-20
Dates for determining tax liability and payment.
chevron_right
§ 190-21
Self-employed individuals.
chevron_right
§ 190-22
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 190-23
Nonresidents subject to tax.
chevron_right
§ 190-24
Administration of tax.
chevron_right
§ 190-25
Suits for collection of tax.
chevron_right
§ 190-26
Violations and penalties.
chevron_right
§ 190-26.1
Interpretation of provisions.
chevron_right
§ 190-26.2
Effect on other taxes.
chevron_right
§ 190-26.3
Effective date.
chevron_right
Article III
Real Property Tax
chevron_right
§ 190-27
Title.
chevron_right
§ 190-28
Imposition of tax.
chevron_right
§ 190-29
Penalty for unpaid or delinquent taxes.
chevron_right
§ 190-30
Failure to receive notice.
chevron_right
Article IV
Tax Assessment Limitation Program
chevron_right
§ 190-31
Definitions.
chevron_right
§ 190-32
Limitation of assessment for eligible taxpayers.
chevron_right
§ 190-33
Participation in program.
chevron_right
§ 190-34
Rules and regulations.
chevron_right
Article V
Real Estate Transfer Tax
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§ 190-35
Title.
chevron_right
§ 190-36
Authority.
chevron_right
§ 190-37
Definitions.
chevron_right
§ 190-38
Imposition of tax; interest.
chevron_right
§ 190-39
Exempt parties.
chevron_right
§ 190-40
Excluded transactions.
chevron_right
§ 190-41
Documents.
chevron_right
§ 190-42
Acquired company.
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§ 190-43
Credits against tax.
chevron_right
§ 190-44
Extension of lease.
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§ 190-45
Proceeds of judicial sale.
chevron_right
§ 190-46
Duties of Recorder of Deeds.
chevron_right
§ 190-47
Statement of value.
chevron_right
§ 190-48
Civil penalties.
chevron_right
§ 190-49
Lien.
chevron_right
§ 190-50
Enforcement.
chevron_right
§ 190-51
Additional regulations.
chevron_right
§ 190-51.1
Collection of delinquent taxes by state.
chevron_right
§ 190-52
Violations and penalties.
chevron_right
Article VI
Exemption for Improvements to Real Property in Deteriorated Areas
chevron_right
§ 190-53
Definitions.
chevron_right
§ 190-54
Boundaries of deteriorating area.
chevron_right
§ 190-55
Exemption authorized.
chevron_right
§ 190-56
Exemption schedule.
chevron_right
§ 190-57
Procedure for obtaining exemption.
chevron_right
§ 190-58
Transferability of exemption.
chevron_right
§ 190-59
Severability.
chevron_right
§ 190-60
Contemporaneous adoption by county.
chevron_right
§ 190-61
Rules and regulations.
chevron_right
Article VII
Real Estate Tax Certifications and Duplicate Tax Bills
chevron_right
§ 190-62
Authorization.
chevron_right
§ 190-63
Real estate tax certification fee.
chevron_right
§ 190-64
Real estate tax bill duplicate fee.
chevron_right
§ 190-65
Amendment of fees.
chevron_right
§ 190-66
Effective date.
chevron_right
Article VIII
Costs of Collection of Delinquent Taxes
chevron_right
§ 190-67
Short title.
chevron_right
§ 190-68
Definitions.
chevron_right
§ 190-69
Costs of collection approved.
chevron_right
§ 190-70
Effective dates approved.
chevron_right
§ 190-71
Procedures approved.
chevron_right
§ 190-72
Fines and penalties.
chevron_right
Article IX
Waivers Of Certain Real Estate Tax Charges
chevron_right
§ 190-73
Definitions.
chevron_right
§ 190-74
Waiver of additional charges for real estate taxes.
chevron_right
§ 190-75
Granted waiver.
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