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City of Lancaster, PA
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2023-12-19
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Part II General Legislation
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Chapter 270 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 5
Administrative Departments and Bureaus
Ch 9
Annexations
Ch 13
Assessment
Ch 17
Authorities, Municipal
Ch 22
Boards, Commissions, Etc.
Ch 26
Bonds
Ch 30
Budgets and Control
Ch 32
Central Market Trust
Ch 34
Civil Service
Ch 36
Claims, Municipal
Ch 42
Fire Bureau
Ch 44
Flags
Ch 48
Land Bank Authority
Ch 55
Officers and Employees
Ch 59
Ordinances and Resolutions
Ch 64
Pensions and Retirement
Ch 67
Police Bureau
Ch 71
Social Security
General Legislation
Ch 76
Adult Entertainment
Ch 80
Advertising and Bill Posting
Ch 84
Alarms
Ch 88
Alcoholic Beverages
Ch 92
Amusements and Amusement Devices
Ch 96
Animals
Ch 100
Bicycles
Ch 105
Brush, Grass and Weeds
Ch 109
Building Construction and Floodplain Management
Ch 112
Buildings, Naming of
Ch 113
Buildings, Numbering of
Ch 114
Business Registration
Ch 116
Construction Codes, Uniform
Ch 117
Contractors
Ch 121
Curfew
Ch 125
Discrimination
Ch 129
Disorderly Conduct
Ch 132
Drugs and Drug Paraphernalia
Ch 134
(Reserved)
Ch 136
Emergency Management
Ch 140
Firearms and Weapons
Ch 142
Fire Prevention
Ch 143
Fireworks
Ch 146
Graffiti
Ch 150
Health Standards
Ch 155
Historic Districts
Ch 169
Housing
Ch 173
Insurance
Ch 177
Junkyards
Ch 182
Lead Poisoning Prevention and Lead Hazard Control
Ch 186
Licenses and Permits
Ch 190
(Reserved)
Ch 192
Meat and Meat Products
Ch 194
Milk and Milk Products
Ch 198
Noise
Ch 200
Panhandling
Ch 202
Parking Lots
Ch 210
Parks
Ch 213
Personal Delivery Devices
Ch 215
Plumbing
Ch 219
Property, Personal
Ch 223
Property Maintenance
Ch 228
Public Markets
Ch 229
Public Nuisances
Ch 232
Real Property, Sale of
Ch 236
Refrigerators, Abandoned
Ch 238
Rental Property
Ch 240
Restaurants
Ch 243
(Reserved)
Ch 249
Sewers
Ch 255
Signs
Ch 256
Skateboards
Ch 258
Solid Waste
Ch 260
Stormwater Management
Ch 261
Stormwater Management Fee
Ch 262
Streets and Sidewalks
Ch 263
Right-Of-Way Management
Ch 265
Subdivision and Land Development
Ch 267
Swimming Pools
Ch 269
Tattoos and Body Piercings
Ch 270
Taxation
Ch 270 Art I
Earned Income Tax
§ 270-1
Short title.
§ 270-2
Definitions.
§ 270-3
Imposition of tax.
§ 270-4
Exemptions from tax for individuals under age 16.
§ 270-5
Exemption from municipal nonresident tax for residents of other states if similar exemption in other state.
§ 270-6
Individual tax returns and payments.
§ 270-7
Employer withholding, remittance, and tax returns.
§ 270-7.1
Tax collector.
Ch 270 Art II
Local Services Tax
§ 270-8
Definitions.
§ 270-9
Levy of tax.
§ 270-10
Exemption and refunds.
§ 270-11
Duty of employers to collect.
§ 270-12
Returns.
§ 270-13
Dates for determining tax liability and payment.
§ 270-14
Self-employed individuals.
§ 270-15
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 270-16
Nonresidents subject to tax.
§ 270-17
Duty of Collector; administration and enforcement of tax.
§ 270-18
Recovery of unpaid tax; interest; penalty for nonpayment.
§ 270-19
Violations and penalties.
§ 270-20
Interpretation; validity.
§ 270-21
(Reserved)
Ch 270 Art III
(Reserved)
§ 270-22
through § 270-25. (Reserved)
Ch 270 Art IV
Property and Residence Tax
§ 270-26
Levy and rate.
§ 270-27
Payment methods.
§ 270-28
Discounts and penalties.
§ 270-29
Effective date.
Ch 270 Art V
Income Exemptions
§ 270-30
Income criteria.
§ 270-31
Regulations for processing claims.
Ch 270 Art VI
Tax Exemptions for Improvements
§ 270-32
Definitions.
§ 270-33
Exemption.
§ 270-34
Maximum exemption.
§ 270-35
Exemption schedule.
§ 270-36
Procedure for obtaining exemption.
§ 270-37
Exclusion of certain properties.
§ 270-38
When effective.
§ 270-38.1
Amendments.
§ 270-38.2
Termination date.
§ 270-38.3
Nonseverability.
Ch 270 Art VII
Realty Transfer Tax
§ 270-39
Authority.
§ 270-40
Definitions; word usage.
§ 270-41
Imposition of tax.
§ 270-42
Evidence of payment.
§ 270-43
Exempt parties.
§ 270-44
Excluded transactions.
§ 270-45
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 270-46
Acquired company.
§ 270-47
Credits against tax.
§ 270-48
Statement of value.
§ 270-49
Unlawful acts.
§ 270-50
Civil penalties.
§ 270-51
Lien.
§ 270-52
Proceeds of judicial sale.
§ 270-53
Enforcement.
§ 270-54
Collector.
§ 270-55
Regulations.
§ 270-56
Interpretation and effect.
§ 270-57
Effective date.
Ch 271
Telephone Companies
Ch 273
Trees
Ch 279
Utilities
Ch 282
Vacant and Abandoned Property
Ch 285
Vehicles and Traffic
Ch 287
Vehicles for Hire
Ch 288
Vehicles, Hazardous
Ch 291
Vending
Ch 293
Violation Tickets
Ch 295
Water
Ch 300
Zoning
Appendix
Ch A305
Cable Television Franchise
Disposition List
Ch DL
Disposition List
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Chapter 270
Taxation
[HISTORY: Adopted by the City Council of the City of Lancaster as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessment — See Ch.
13
.
Budgets and control — See Ch.
30
.
Treasurer — See Ch.
55
, Art.
III
.
Article I
Earned Income Tax
chevron_right
§ 270-1
Short title.
chevron_right
§ 270-2
Definitions.
chevron_right
§ 270-3
Imposition of tax.
chevron_right
§ 270-4
Exemptions from tax for individuals under age 16.
chevron_right
§ 270-5
Exemption from municipal nonresident tax for residents of other states if similar exemption in other state.
chevron_right
§ 270-6
Individual tax returns and payments.
chevron_right
§ 270-7
Employer withholding, remittance, and tax returns.
chevron_right
§ 270-7.1
Tax collector.
chevron_right
Article II
Local Services Tax
chevron_right
§ 270-8
Definitions.
chevron_right
§ 270-9
Levy of tax.
chevron_right
§ 270-10
Exemption and refunds.
chevron_right
§ 270-11
Duty of employers to collect.
chevron_right
§ 270-12
Returns.
chevron_right
§ 270-13
Dates for determining tax liability and payment.
chevron_right
§ 270-14
Self-employed individuals.
chevron_right
§ 270-15
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 270-16
Nonresidents subject to tax.
chevron_right
§ 270-17
Duty of Collector; administration and enforcement of tax.
chevron_right
§ 270-18
Recovery of unpaid tax; interest; penalty for nonpayment.
chevron_right
§ 270-19
Violations and penalties.
chevron_right
§ 270-20
Interpretation; validity.
chevron_right
§ 270-21
(Reserved)
chevron_right
Article III
(Reserved)
chevron_right
§ 270-22
through § 270-25. (Reserved)
chevron_right
Article IV
Property and Residence Tax
chevron_right
§ 270-26
Levy and rate.
chevron_right
§ 270-27
Payment methods.
chevron_right
§ 270-28
Discounts and penalties.
chevron_right
§ 270-29
Effective date.
chevron_right
Article V
Income Exemptions
chevron_right
§ 270-30
Income criteria.
chevron_right
§ 270-31
Regulations for processing claims.
chevron_right
Article VI
Tax Exemptions for Improvements
chevron_right
§ 270-32
Definitions.
chevron_right
§ 270-33
Exemption.
chevron_right
§ 270-34
Maximum exemption.
chevron_right
§ 270-35
Exemption schedule.
chevron_right
§ 270-36
Procedure for obtaining exemption.
chevron_right
§ 270-37
Exclusion of certain properties.
chevron_right
§ 270-38
When effective.
chevron_right
§ 270-38.1
Amendments.
chevron_right
§ 270-38.2
Termination date.
chevron_right
§ 270-38.3
Nonseverability.
chevron_right
Article VII
Realty Transfer Tax
chevron_right
§ 270-39
Authority.
chevron_right
§ 270-40
Definitions; word usage.
chevron_right
§ 270-41
Imposition of tax.
chevron_right
§ 270-42
Evidence of payment.
chevron_right
§ 270-43
Exempt parties.
chevron_right
§ 270-44
Excluded transactions.
chevron_right
§ 270-45
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
chevron_right
§ 270-46
Acquired company.
chevron_right
§ 270-47
Credits against tax.
chevron_right
§ 270-48
Statement of value.
chevron_right
§ 270-49
Unlawful acts.
chevron_right
§ 270-50
Civil penalties.
chevron_right
§ 270-51
Lien.
chevron_right
§ 270-52
Proceeds of judicial sale.
chevron_right
§ 270-53
Enforcement.
chevron_right
§ 270-54
Collector.
chevron_right
§ 270-55
Regulations.
chevron_right
§ 270-56
Interpretation and effect.
chevron_right
§ 270-57
Effective date.
chevron_right