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Borough of Jim Thorpe, PA
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2023-12-14
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Part II General Legislation
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Chapter 396 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 7
Authorities, Municipal
Ch 19
Drug Task Force
Ch 26
Fire Department
Ch 42
Intergovernmental Cooperation
Ch 63
Manager
Ch 94
Pensions
Ch 102
Planning Department and Commission
Ch 109
Police Department
Ch 113
Recreation Board
Ch 116
Salaries and Compensation
General Legislation
Ch 144
Alarm Systems
Ch 151
Animals
Ch 159
Bicycles
Ch 177
Buildings, Dangerous
Ch 183
Buildings, Numbering of
Ch 199
Construction Codes, Uniform
Ch 206
Curfew
Ch 233
Fire Prevention
Ch 240
Floodplain Management
Ch 242
Food Service Establishments
Ch 245
Franchise Fees, Cable System
Ch 248
Fuel-Burning Appliances, Outdoor
Ch 268
Hazardous Materials
Ch 275
Insurance
Ch 295
Littering and Dumping
Ch 302
Moving
Ch 314
Noise
Ch 327
Parks and Recreation Areas
Ch 333
Peddling and Soliciting
Ch 340
Plumbing Standards
Ch 348
Property Maintenance
Ch 351
Rentals, Short-Term
Ch 355
Sewers
Ch 358
Skateboards
Ch 362
Solid Waste
Ch 377
Stormwater Management
Ch 383
Streets and Sidewalks
Ch 390
Subdivision and Land Development
Ch 396
Taxation
Ch 396 Art I
Per Capita Tax
Ch 396 Art II
Earned Income Tax
§ 396-1
Definitions.
§ 396-2
Imposition of tax.
§ 396-3
Declaration and payment of tax.
§ 396-4
Withholding and remittance.
§ 396-5
Powers and duties of Tax Officer.
§ 396-6
Compensation of income Tax Officer.
§ 396-7
Applicability.
§ 396-8
Effective date; repealer; conflict with other provisions.
§ 396-9
through § 396-10. (Reserved)
Ch 396 Art III
Local Services Tax
§ 396-11
Title.
§ 396-12
Authority.
§ 396-13
Purpose.
§ 396-14
Definitions.
§ 396-15
Levy of tax.
§ 396-16
Exemptions; refunds.
§ 396-17
Duty of employers to collect.
§ 396-18
Returns filed by employer.
§ 396-19
Dates for determining tax liability and payment.
§ 396-20
Self-employed individuals.
§ 396-21
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 396-22
Nonresidents subject to tax.
§ 396-23
Administration of tax.
§ 396-24
Suits for collection.
§ 396-24.1
Violations and penalties.
§ 396-24.2
Interpretation.
§ 396-24.3
Repealer.
§ 396-24.4
Effective date.
Ch 396 Art IV
Occupation Tax
§ 396-25
Definitions.
§ 396-26
Levy and amount of tax.
§ 396-27
Rating value of occupation.
§ 396-28
Duty of employers.
§ 396-29
Returns.
§ 396-30
Dates for filing tax reports and making payments.
§ 396-31
Individuals engaged in more than one occupation.
§ 396-32
Self-employed individuals.
§ 396-33
Employers and self-employed individuals residing outside Borough.
§ 396-34
Administration of tax.
§ 396-35
Suits for collection.
§ 396-36
Violations and penalties.
§ 396-37
Claim for refund.
§ 396-38
Miscellaneous.
Ch 396 Art V
Realty Transfer Tax
§ 396-39
Short title.
§ 396-40
Authority.
§ 396-41
Definitions.
§ 396-42
Imposition of tax; interest.
§ 396-43
Exempt parties.
§ 396-44
Excluded transactions.
§ 396-45
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 396-46
Acquired company.
§ 396-47
Credits against tax.
§ 396-48
Extension of lease.
§ 396-49
Proceeds of judicial sale.
§ 396-50
Duties of recorder of deeds.
§ 396-51
Statement of value.
§ 396-52
Civil penalties.
§ 396-53
Liens.
§ 396-54
Enforcement.
§ 396-55
Regulations.
Ch 396 Art VI
Amusement Tax
§ 396-56
Title.
§ 396-57
Authority.
§ 396-58
Definitions.
§ 396-59
Imposition and rate of tax.
§ 396-60
Exemptions.
§ 396-61
Permit requirements.
§ 396-62
Permit expiration.
§ 396-63
Payment of tax due and reporting requirements.
§ 396-64
Duties of tax collector.
§ 396-65
Enforcement.
§ 396-66
Violations and penalties; interest.
Ch 396 Art VII
Volunteer Service Credit Program
§ 396-67
Definitions.
§ 396-68
Volunteer Service Credit Program.
§ 396-69
Earned income tax credit.
§ 396-70
Real property tax credit.
§ 396-71
EIC appeals.
§ 396-72
Real property tax credit appeals.
Ch 407
Trees
Ch 414
Utility Services
Ch 420
Vehicles and Traffic
Ch 431
Water
Ch 439
Water Conservation
Ch 447
Wells
Ch 500
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 396
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Jim Thorpe as indicated in article histories. Amendments noted where applicable.]
Article I
Per Capita Tax
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Article II
Earned Income Tax
chevron_right
§ 396-1
Definitions.
chevron_right
§ 396-2
Imposition of tax.
chevron_right
§ 396-3
Declaration and payment of tax.
chevron_right
§ 396-4
Withholding and remittance.
chevron_right
§ 396-5
Powers and duties of Tax Officer.
chevron_right
§ 396-6
Compensation of income Tax Officer.
chevron_right
§ 396-7
Applicability.
chevron_right
§ 396-8
Effective date; repealer; conflict with other provisions.
chevron_right
§ 396-9
through § 396-10. (Reserved)
chevron_right
Article III
Local Services Tax
chevron_right
§ 396-11
Title.
chevron_right
§ 396-12
Authority.
chevron_right
§ 396-13
Purpose.
chevron_right
§ 396-14
Definitions.
chevron_right
§ 396-15
Levy of tax.
chevron_right
§ 396-16
Exemptions; refunds.
chevron_right
§ 396-17
Duty of employers to collect.
chevron_right
§ 396-18
Returns filed by employer.
chevron_right
§ 396-19
Dates for determining tax liability and payment.
chevron_right
§ 396-20
Self-employed individuals.
chevron_right
§ 396-21
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 396-22
Nonresidents subject to tax.
chevron_right
§ 396-23
Administration of tax.
chevron_right
§ 396-24
Suits for collection.
chevron_right
§ 396-24.1
Violations and penalties.
chevron_right
§ 396-24.2
Interpretation.
chevron_right
§ 396-24.3
Repealer.
chevron_right
§ 396-24.4
Effective date.
chevron_right
Article IV
Occupation Tax
chevron_right
§ 396-25
Definitions.
chevron_right
§ 396-26
Levy and amount of tax.
chevron_right
§ 396-27
Rating value of occupation.
chevron_right
§ 396-28
Duty of employers.
chevron_right
§ 396-29
Returns.
chevron_right
§ 396-30
Dates for filing tax reports and making payments.
chevron_right
§ 396-31
Individuals engaged in more than one occupation.
chevron_right
§ 396-32
Self-employed individuals.
chevron_right
§ 396-33
Employers and self-employed individuals residing outside Borough.
chevron_right
§ 396-34
Administration of tax.
chevron_right
§ 396-35
Suits for collection.
chevron_right
§ 396-36
Violations and penalties.
chevron_right
§ 396-37
Claim for refund.
chevron_right
§ 396-38
Miscellaneous.
chevron_right
Article V
Realty Transfer Tax
chevron_right
§ 396-39
Short title.
chevron_right
§ 396-40
Authority.
chevron_right
§ 396-41
Definitions.
chevron_right
§ 396-42
Imposition of tax; interest.
chevron_right
§ 396-43
Exempt parties.
chevron_right
§ 396-44
Excluded transactions.
chevron_right
§ 396-45
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
chevron_right
§ 396-46
Acquired company.
chevron_right
§ 396-47
Credits against tax.
chevron_right
§ 396-48
Extension of lease.
chevron_right
§ 396-49
Proceeds of judicial sale.
chevron_right
§ 396-50
Duties of recorder of deeds.
chevron_right
§ 396-51
Statement of value.
chevron_right
§ 396-52
Civil penalties.
chevron_right
§ 396-53
Liens.
chevron_right
§ 396-54
Enforcement.
chevron_right
§ 396-55
Regulations.
chevron_right
Article VI
Amusement Tax
chevron_right
§ 396-56
Title.
chevron_right
§ 396-57
Authority.
chevron_right
§ 396-58
Definitions.
chevron_right
§ 396-59
Imposition and rate of tax.
chevron_right
§ 396-60
Exemptions.
chevron_right
§ 396-61
Permit requirements.
chevron_right
§ 396-62
Permit expiration.
chevron_right
§ 396-63
Payment of tax due and reporting requirements.
chevron_right
§ 396-64
Duties of tax collector.
chevron_right
§ 396-65
Enforcement.
chevron_right
§ 396-66
Violations and penalties; interest.
chevron_right
Article VII
Volunteer Service Credit Program
chevron_right
§ 396-67
Definitions.
chevron_right
§ 396-68
Volunteer Service Credit Program.
chevron_right
§ 396-69
Earned income tax credit.
chevron_right
§ 396-70
Real property tax credit.
chevron_right
§ 396-71
EIC appeals.
chevron_right
§ 396-72
Real property tax credit appeals.
chevron_right