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Township of Bern, PA
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Part II General Legislation
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Chapter 158 Taxation
Chapter 158
Taxation
[HISTORY: Adopted by the Board of Supervisors of the Township of Bern as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
158a Exhibit A
Article I
Amusement Tax
§ 158-1
Establishment of tax.
§ 158-2
Definitions.
§ 158-3
Permits.
§ 158-4
Imposition of tax.
§ 158-5
Collection and payment.
§ 158-6
Reports; interest and penalties.
§ 158-7
Audits.
Article II
(Reserved)
§ 158-8
through § 158-14. (Reserved)
Article III
Fire Hydrant Tax
§ 158-15
Tax levied; rate.
Article IV
Early Payment Discount and Late Payment Penalty
§ 158-16
Discount.
§ 158-17
Penalty.
Article V
Earned Income Tax
§ 158-18
Definitions.
§ 158-19
Imposition of tax; rate.
§ 158-20
Exemption.
§ 158-21
Individual tax returns and payments.
§ 158-22
Employer withholding, remittance, and tax returns.
§ 158-23
Collection of tax.
§ 158-24
Interest, penalties, costs, and fines.
§ 158-25
(Reserved)
Article VI
Local Services Tax
§ 158-26
Definitions.
§ 158-27
Imposition of tax.
§ 158-28
Amount of tax.
§ 158-29
Exemptions; tax to be paid and refunded.
§ 158-30
Date tax is due; penalty for late payment.
§ 158-31
Responsibility of employer to collect; procedure.
§ 158-32
Individuals having more than one occupation.
§ 158-33
Determination by employer as to which employees are subject to tax; commission.
§ 158-34
Collection from self-employed persons and persons employed outside Township.
§ 158-35
Tax to be in addition to other taxes.
§ 158-36
Domestic employees.
§ 158-37
Powers and duties of Collector.
§ 158-38
Collection of unpaid taxes.
§ 158-39
Violations and penalties.
§ 158-40
Limitation on levy; effect of judicial decisions.
§ 158-41
Individuals in licensed occupations subject to tax.
§ 158-42
Deadline for refund claims.
Article VII
Realty Transfer Tax
§ 158-43
Title.
§ 158-44
Authority.
§ 158-45
Definitions.
§ 158-46
Imposition of tax; interest.
§ 158-47
Exempt parties.
§ 158-48
Excluded transactions.
§ 158-49
Associations or corporations and members, partners, stockholders or shareholders thereof.
§ 158-50
Acquired company.
§ 158-51
Credits against tax.
§ 158-52
Extension of lease.
§ 158-53
Proceeds of judicial sale.
§ 158-54
Duties of Recorder of Deeds.
§ 158-55
Statement of value.
§ 158-56
Civil penalties.
§ 158-57
Lien.
§ 158-58
Enforcement.
§ 158-59
Regulations.
§ 158-60
Unlawful acts; penalty.
Article VIII
Tax Collector Fees
§ 158-61
Tax certifications.
§ 158-62
Check charge.
Article IX
Economic Stimulus Tax Exemption
§ 158-63
Title; authority; purpose.
§ 158-64
Definitions.
§ 158-65
Eligible areas.
§ 158-66
Exemption.
§ 158-67
Exemption schedule.
§ 158-68
Procedure for obtaining exemption.
§ 158-69
Continuance of exemptions.
