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Borough of Churchill, PA
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2023-12-11
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Part II: General Legislation
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Chapter 276 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Auditors, Independent
Ch 9
Budgetary Reserve Fund
Ch 13
Civil Service
Ch 17
Claims, Municipal
Ch 21
Cooperative Purchasing
Ch 25
Council of Governments
Ch 29
Deferred Compensation Plan
Ch 37
Educational Service Agency
Ch 41
Emergency Operations Plan
Ch 45
Fire Company
Ch 49
Health Department, County
Ch 52
Human Relations Commission
Ch 55
Life Insurance, Employee
Ch 59
Manager
Ch 69
Pension Plans
Ch 73
Planning Commission
Ch 77
Police Department
Ch 81
Records
Ch 85
Recreation Board
Ch 93
Salaries and Compensation
Ch 97
Sanitary Authority
Ch 101
Seal
Ch 105
Social Security
Ch 109
Water Authority
Ch 113
Welfare Benefit Plan
Part II: General Legislation
Ch 128
Alarm Systems
Ch 132
Animals
Ch 133
Feeding of Wild Game
Ch 138
(Reserved)
Ch 142
Building Construction and Plumbing
Ch 146
Building Permits
Ch 154
Buildings, Unsafe
Ch 160
Construction Codes, Uniform
Ch 166
Curfew
Ch 170
Disorderly Conduct
Ch 176
Eating and Drinking Establishments
Ch 180
Excavations and Grading
Ch 188
Firearms
Ch 192
Fire Prevention
Ch 196
Floodplain Management
Ch 204
Hazardous Materials
Ch 220
Nuisances
Ch 228
Parks and Recreation Areas
Ch 232
Peddling and Soliciting
Ch 236
Property Maintenance
Ch 240
Rental Property
Ch 242
Satellite Dishes
Ch 246
Sewers
Ch 252
Solid Waste
Ch 260
Stormwater Management
Ch 264
Streets and Sidewalks
Ch 268
Subdivision and Land Development
Ch 272
Swimming Pools
Ch 276
Taxation
Ch 276 Art I
Earned Income Tax
§ 276-1
Definitions.
§ 276-2
Imposition of tax.
§ 276-3
Declaration and payment of tax.
§ 276-4
Collection at source.
§ 276-5
Powers and duties of officer.
§ 276-6
Compensation of income tax officer.
§ 276-7
Suit for collection of tax.
§ 276-8
Interest and penalties.
§ 276-9
Violations and penalties.
§ 276-10
Distraint.
§ 276-11
Collection of delinquent earned income taxes from employers.
§ 276-12
Collection by assumpsit.
§ 276-13
Statutory authority.
Ch 276 Art II
Local Services Tax
§ 276-14
Short title.
§ 276-15
Definitions.
§ 276-16
Levy of tax.
§ 276-17
Exemption and refunds.
§ 276-18
Duty of employers to collect.
§ 276-19
Returns.
§ 276-20
Dates for determining tax liability and payment.
§ 276-21
Self-employed individuals.
§ 276-22
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 276-23
Nonresidents subject to tax.
§ 276-24
Administration of tax.
§ 276-25
Suits for collection.
§ 276-25.1
Violations and penalties.
§ 276-25.2
Interpretation.
Ch 276 Art III
Realty Transfer Tax
§ 276-26
Imposition of tax; statutory authority.
§ 276-27
Definitions.
§ 276-28
Stamps to be affixed; interest.
§ 276-29
Exempt parties.
§ 276-30
Excluded transactions.
§ 276-31
Documents of associations, corporations and members, partners, stockholders or shareholders.
§ 276-32
Acquired company.
§ 276-33
Credits against tax.
§ 276-34
Extension of lease.
§ 276-35
Proceeds of judicial sale.
§ 276-36
Duties of Recorder of Deeds.
§ 276-37
Statement of value.
§ 276-38
Civil penalties.
§ 276-39
Lien.
§ 276-40
Enforcement.
§ 276-41
Regulations.
Ch 276 Art IIIA
Collection of Delinquent Real Estate Transfer Taxes
§ 276-41.1
Imposition of tax.
§ 276-41.2
Administration.
§ 276-41.3
Interest.
§ 276-41.4
Appeal.
§ 276-41.5
Effective date.
Ch 276 Art IV
Assessment Limitation Program
§ 276-42
Definitions.
§ 276-43
Limitation of assessment for eligible taxpayers.
§ 276-44
Participants in limitation of tax assessment program.
§ 276-45
Rules and regulations.
Ch 276 Art V
Real Property Tax Rate
§ 276-46
Levy of tax; rate established.
§ 276-47
Tax to be levied on real property.
Ch 276 Art VI
Local Taxpayers Bill of Rights
§ 276-48
Adoption of Bill of Rights; compliance.
§ 276-49
Disclosure statement.
§ 276-50
Administrative appeals procedures.
§ 276-51
Hearing Officer.
§ 276-52
Taxpayer Rights Coordinator.
§ 276-53
PAMS fees.
Ch 276 Art VII
Payment of Real Property Tax
§ 276-54
Due dates; penalties.
§ 276-55
Notices.
§ 276-56
Prior rules and regulations.
Ch 276 Art VIII
Tax Certification and Certificate of Liens Letters
§ 276-57
Requests by letter.
§ 276-58
Fee.
§ 276-59
(Reserved)
Ch 276 Art IX
Tax Abatement Schedule for Improvements to Residential Property
§ 276-60
Definitions.
§ 276-61
Purpose.
§ 276-62
Exemptions.
§ 276-63
Schedule of temporary exemption.
§ 276-64
Application for temporary exemption.
§ 276-65
Processing of application for temporary exemption.
§ 276-66
Exemption upon property.
§ 276-67
Nonpermissible exemptions.
§ 276-68
Expiration and repeal.
Ch 276 Art X
Delinquent Tax Collection and Fees
§ 276-69
Short title.
§ 276-70
Expenses approved.
§ 276-71
Attorney fees approved.
§ 276-72
Procedure.
§ 276-73
Servicing charges, expenses and fees approved.
§ 276-74
Effective date and retroactivity.
§ 276-75
Assignment.
§ 276-76
Severability.
§ 276-77
Interest and penalties.
§ 276-78
Repealer.
Ch 276 Art XI
Volunteer Service Credit Program
§ 276-79
Definitions.
§ 276-80
Volunteer Service Credit Program.
§ 276-81
Earned income tax credit.
§ 276-82
Appeals.
§ 276-83
Violations and penalties.
Ch 276 Art XII
Waiver Requests
§ 276-84
Definitions.
§ 276-85
Waiver of additional charges for real estate taxes.
§ 276-86
Granted waiver.
Ch 286
Trees and Shrubs
Ch 292
Vector Control
Ch 296
Vehicles and Traffic
Ch 304
Zoning
Appendix
Ch A315
Fee Schedule
Disposition List
Ch DL
Disposition List
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Chapter 276
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Churchill as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income Tax
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§ 276-1
Definitions.
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§ 276-2
Imposition of tax.
chevron_right
§ 276-3
Declaration and payment of tax.
chevron_right
§ 276-4
Collection at source.
chevron_right
§ 276-5
Powers and duties of officer.
chevron_right
§ 276-6
Compensation of income tax officer.
chevron_right
§ 276-7
Suit for collection of tax.
chevron_right
§ 276-8
Interest and penalties.
chevron_right
§ 276-9
Violations and penalties.
chevron_right
§ 276-10
Distraint.
chevron_right
§ 276-11
Collection of delinquent earned income taxes from employers.
chevron_right
§ 276-12
Collection by assumpsit.
chevron_right
§ 276-13
Statutory authority.
chevron_right
Article II
Local Services Tax
chevron_right
§ 276-14
Short title.
chevron_right
§ 276-15
Definitions.
chevron_right
§ 276-16
Levy of tax.
chevron_right
§ 276-17
Exemption and refunds.
chevron_right
§ 276-18
Duty of employers to collect.
chevron_right
§ 276-19
Returns.
chevron_right
§ 276-20
Dates for determining tax liability and payment.
chevron_right
§ 276-21
Self-employed individuals.
chevron_right
§ 276-22
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 276-23
Nonresidents subject to tax.
chevron_right
§ 276-24
Administration of tax.
chevron_right
§ 276-25
Suits for collection.
chevron_right
§ 276-25.1
Violations and penalties.
chevron_right
§ 276-25.2
Interpretation.
chevron_right
Article III
Realty Transfer Tax
chevron_right
§ 276-26
Imposition of tax; statutory authority.
chevron_right
§ 276-27
Definitions.
chevron_right
§ 276-28
Stamps to be affixed; interest.
chevron_right
§ 276-29
Exempt parties.
chevron_right
§ 276-30
Excluded transactions.
chevron_right
§ 276-31
Documents of associations, corporations and members, partners, stockholders or shareholders.
chevron_right
§ 276-32
Acquired company.
chevron_right
§ 276-33
Credits against tax.
chevron_right
§ 276-34
Extension of lease.
chevron_right
§ 276-35
Proceeds of judicial sale.
chevron_right
§ 276-36
Duties of Recorder of Deeds.
chevron_right
§ 276-37
Statement of value.
chevron_right
§ 276-38
Civil penalties.
chevron_right
§ 276-39
Lien.
chevron_right
§ 276-40
Enforcement.
chevron_right
§ 276-41
Regulations.
chevron_right
Article IIIA
Collection of Delinquent Real Estate Transfer Taxes
chevron_right
§ 276-41.1
Imposition of tax.
chevron_right
§ 276-41.2
Administration.
chevron_right
§ 276-41.3
Interest.
chevron_right
§ 276-41.4
Appeal.
chevron_right
§ 276-41.5
Effective date.
chevron_right
Article IV
Assessment Limitation Program
chevron_right
§ 276-42
Definitions.
chevron_right
§ 276-43
Limitation of assessment for eligible taxpayers.
chevron_right
§ 276-44
Participants in limitation of tax assessment program.
chevron_right
§ 276-45
Rules and regulations.
chevron_right
Article V
Real Property Tax Rate
chevron_right
§ 276-46
Levy of tax; rate established.
chevron_right
§ 276-47
Tax to be levied on real property.
chevron_right
Article VI
Local Taxpayers Bill of Rights
chevron_right
§ 276-48
Adoption of Bill of Rights; compliance.
chevron_right
§ 276-49
Disclosure statement.
chevron_right
§ 276-50
Administrative appeals procedures.
chevron_right
§ 276-51
Hearing Officer.
chevron_right
§ 276-52
Taxpayer Rights Coordinator.
chevron_right
§ 276-53
PAMS fees.
chevron_right
Article VII
Payment of Real Property Tax
chevron_right
§ 276-54
Due dates; penalties.
chevron_right
§ 276-55
Notices.
chevron_right
§ 276-56
Prior rules and regulations.
chevron_right
Article VIII
Tax Certification and Certificate of Liens Letters
chevron_right
§ 276-57
Requests by letter.
chevron_right
§ 276-58
Fee.
chevron_right
§ 276-59
(Reserved)
chevron_right
Article IX
Tax Abatement Schedule for Improvements to Residential Property
chevron_right
§ 276-60
Definitions.
chevron_right
§ 276-61
Purpose.
chevron_right
§ 276-62
Exemptions.
chevron_right
§ 276-63
Schedule of temporary exemption.
chevron_right
§ 276-64
Application for temporary exemption.
chevron_right
§ 276-65
Processing of application for temporary exemption.
chevron_right
§ 276-66
Exemption upon property.
chevron_right
§ 276-67
Nonpermissible exemptions.
chevron_right
§ 276-68
Expiration and repeal.
chevron_right
Article X
Delinquent Tax Collection and Fees
chevron_right
§ 276-69
Short title.
chevron_right
§ 276-70
Expenses approved.
chevron_right
§ 276-71
Attorney fees approved.
chevron_right
§ 276-72
Procedure.
chevron_right
§ 276-73
Servicing charges, expenses and fees approved.
chevron_right
§ 276-74
Effective date and retroactivity.
chevron_right
§ 276-75
Assignment.
chevron_right
§ 276-76
Severability.
chevron_right
§ 276-77
Interest and penalties.
chevron_right
§ 276-78
Repealer.
chevron_right
Article XI
Volunteer Service Credit Program
chevron_right
§ 276-79
Definitions.
chevron_right
§ 276-80
Volunteer Service Credit Program.
chevron_right
§ 276-81
Earned income tax credit.
chevron_right
§ 276-82
Appeals.
chevron_right
§ 276-83
Violations and penalties.
chevron_right
Article XII
Waiver Requests
chevron_right
§ 276-84
Definitions.
chevron_right
§ 276-85
Waiver of additional charges for real estate taxes.
chevron_right
§ 276-86
Granted waiver.
chevron_right