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Borough of Media, PA
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Part II General Legislation
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Chapter 267 Taxation
Chapter 267
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Media as indicated in article histories. Amendments noted where applicable.]
Article I
Per Capita Tax
§ 267-1
Definitions.
§ 267-2
Statutory authority; tax imposed.
§ 267-3
Preparation of lists.
§ 267-4
Notification.
§ 267-5
Tax Collector.
§ 267-6
Payment; discounts and penalties; collection.
§ 267-7
Tax made a personal obligation.
§ 267-8
Legislative authority.
§ 267-9
Severability.
§ 267-10
Filing of provisions.
§ 267-11
Exemption.
Article II
Utility Tax
§ 267-12
Tax established.
§ 267-13
Tax to be prorated.
§ 267-14
Rate of distribution.
§ 267-15
Collection of surtax; use of funds.
§ 267-16
Collection of rates and charges.
§ 267-17
Previous surtax to be applied as credit.
Article III
Penalty for Delinquent Payment
§ 267-18
Legislative authority; penalty established.
Article IV
Business Privilege Tax
§ 267-19
Title.
§ 267-20
Definitions.
§ 267-21
Registration required; application; fee.
§ 267-22
Tax imposed.
§ 267-23
Computation of volume of business; payment under protest.
§ 267-24
Persons, businesses and receipts exempted.
§ 267-25
Determination of gross or whole volume of business.
§ 267-26
Partial exemptions.
§ 267-27
Taxes imposed by multiple taxing bodies.
§ 267-28
Records to be kept by taxpayer.
§ 267-29
Returns.
§ 267-30
Issuance of receipt.
§ 267-31
Payment of tax; penalty for late payment.
§ 267-32
Final returns.
§ 267-33
Violations and penalties.
§ 267-34
Tax Administrator.
§ 267-35
Confidential nature of returns.
§ 267-36
Recovery of unpaid taxes.
§ 267-37
Construal of provisions; severability.
§ 267-38
Legislative authority; when effective.
Article V
Mercantile Tax
§ 267-39
Title.
§ 267-40
Definitions.
§ 267-41
Registration required; application; fee.
§ 267-42
Tax imposed; exemptions.
§ 267-43
Computation of volume of business; payment under protest.
§ 267-44
Persons, businesses and receipts exempted.
§ 267-45
Determination of gross or whole volume of business.
§ 267-46
Partial exemptions.
§ 267-47
Taxes imposed by multiple taxing bodies.
§ 267-48
Records to be kept by taxpayer.
§ 267-49
Returns.
§ 267-50
Issuance of receipt.
§ 267-51
Payment of tax; penalty for late payment.
§ 267-52
Final returns.
§ 267-53
Violations and penalties.
§ 267-54
Tax Administrator.
§ 267-55
Confidential nature of returns.
§ 267-56
Recovery of unpaid taxes.
§ 267-57
Construal of provisions; severability of tax.
§ 267-58
Effective date.
Article VI
Realty Transfer Tax
§ 267-59
Title.
§ 267-60
Legislative authority.
§ 267-61
Definitions.
§ 267-62
Tax imposed; payment; interest.
§ 267-63
Exempt parties.
§ 267-64
Excluded transactions.
§ 267-65
Documents relating to associations or corporations.
§ 267-66
Acquired companies.
§ 267-67
Credits against tax.
§ 267-68
Extension of lease.
§ 267-69
Proceeds of judicial sales.
§ 267-70
Duties of Recorder of Deeds.
§ 267-71
Statement of value.
§ 267-72
Civil penalties.
§ 267-73
Unpaid tax to become lien.
§ 267-74
Recovery of taxes, interest and penalties.
§ 267-75
Promulgation of regulations.
§ 267-76
Repealer.
Article VII
Earned Income Tax
§ 267-77
Definitions.
§ 267-78
Tax imposed.
§ 267-79
Declaration and payment of tax.
§ 267-80
Employer's collection at source.
§ 267-81
Duties of Treasurer.
§ 267-82
Powers and duties of Income Tax Officer.
§ 267-83
Suit for collection of tax.
§ 267-84
Interest and penalties.
§ 267-85
Applicability.
§ 267-86
Violations and penalties.
§ 267-87
Effective date; continuation of provisions.
§ 267-88
Repealer.
Article VIII
Local Services Tax
§ 267-89
Definitions.
§ 267-90
Levy and imposition of tax; use of proceeds derived from tax.
§ 267-91
Amount of tax; exemptions.
§ 267-92
Duty of employers to collect.
§ 267-93
Returns.
§ 267-94
Assessment and collection of tax.
§ 267-95
Individuals engaged in more than one occupation.
§ 267-96
Self-employed individuals.
§ 267-97
Employers and self-employed individuals residing beyond Borough limits.
§ 267-98
Administration and enforcement of tax.
§ 267-99
Recovery of unpaid tax; interest; penalty.
§ 267-100
Violations and penalties.
§ 267-101
Appointed tax administrator.
Article IX
Costs of Collection of Delinquent Taxes
§ 267-102
Short title.
§ 267-103
Definitions.
§ 267-104
Recovery of expenses; delinquent collection fees; approval of fines and penalties.
§ 267-105
When effective; applicability.
§ 267-106
Procedures; notice.
§ 267-107
Miscellaneous provisions.