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Borough of Mount Oliver, PA
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2021-08-16
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Part II: General Legislation
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Chapter 223 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 3
Auditor, Independent
Ch 7
Citations or Tickets
Ch 11
Firemen's Relief Association
Ch 13
Franchising Authority
Ch 16
Health, Public
Ch 21
Manager, Borough
Ch 25
Pensions
Ch 29
Planning Commission
Ch 33
Police Department
Ch 39
Salaries and Compensation
Ch 42
Shade Tree Commission
Ch 45
Social Security
Part II: General Legislation
Ch 55
Adult Entertainment
Ch 58
Advertising Materials
Ch 60
Alarm Systems
Ch 61
Alcoholic Beverages
Ch 64
Amusements and Amusement Devices
Ch 67
Animals
Ch 69
Attorney Fees
Ch 71
Bicycles and Skateboards
Ch 72
Blight
Ch 74
Building Permits
Ch 76
Buildings, Numbering of
Ch 79
Buildings, Unfit
Ch 80
Buildings, Vacant or Abandoned
Ch 83
Bulk Storage Containers and Dumpsters.
Ch 85
Claims, Municipal
Ch 87
Construction and Maintenance Codes
Ch 88
Construction Codes, Uniform
Ch 92
Curfew
Ch 101
Emergency, Limited State of
Ch 108
Firearms and Other Weapons
Ch 111
Fire Insurance Claims
Ch 115
Firewood Storage
Ch 121
Garage, Yard and Porch Sales
Ch 124
Grading, Excavating and Filling
Ch 126
Graffiti and Defacement of Property
Ch 132
Health Clubs and Massage Technicians
Ch 144
Licenses
Ch 154
Noise
Ch 159
Nuisances
Ch 165
Parades
Ch 167
Parks and Recreation Areas
Ch 178
Real Property, Sale of
Ch 183
Rental Property
Ch 191
Sewers and Sewage Disposal
Ch 203
Smoke Detectors
Ch 209
Solid Waste
Ch 212
Stormwater Management
Ch 215
Streets and Sidewalks
Ch 219
Subdivision and Land Development
Ch 223
Taxation
Ch 223 Art I
Earned Income Tax
§ 223-1
Definitions and word usage.
§ 223-2
Imposition of tax.
§ 223-3
Declaration and payment of tax.
§ 223-4
Collection at source.
§ 223-5
Powers and duties of Income Tax Officer.
§ 223-6
Suit for collection of tax.
§ 223-7
Interest and penalties.
§ 223-8
Payment under protest; refunds.
§ 223-9
Applicability.
§ 223-10
Violations and penalties.
Ch 223 Art II
Real Property Tax
§ 223-11
Title.
§ 223-12
Authority.
§ 223-13
Time and place of payment.
§ 223-14
(Reserved)
§ 223-15
(Reserved)
§ 223-16
(Reserved)
§ 223-17
(Reserved)
§ 223-18
(Reserved)
§ 223-19
(Reserved)
§ 223-20
(Reserved)
Ch 223 Art III
Local Services Tax
§ 223-21
Definitions.
§ 223-22
Exempt persons.
§ 223-23
Exemption certificate.
§ 223-24
Collection of tax.
§ 223-25
Refunds.
§ 223-26
Uses of tax revenues.
§ 223-27
Suits for collection; interest; penalty for nonpayment.
§ 223-28
Violations and penalties.
§ 223-29
Construction of provisions.
§ 223-30
(Reserved)
§ 223-31
(Reserved)
Ch 223 Art IV
Realty Transfer Tax
§ 223-32
Imposition of tax.
§ 223-33
Administration; collection; enforcement.
§ 223-34
(Reserved)
§ 223-35
(Reserved)
§ 223-36
(Reserved)
§ 223-37
(Reserved)
§ 223-38
(Reserved)
§ 223-39
(Reserved)
§ 223-40
(Reserved)
§ 223-41
(Reserved)
§ 223-42
(Reserved)
§ 223-43
(Reserved)
§ 223-44
(Reserved)
§ 223-45
(Reserved)
§ 223-46
(Reserved)
§ 223-47
(Reserved)
§ 223-48
(Reserved)
Ch 223 Art V
Tax Assessment Limitation
§ 223-49
Definitions.
§ 223-50
Tax relief for eligible taxpayers.
§ 223-51
Participation in limitation of tax assessment program.
§ 223-52
Rules and regulations.
Ch 223 Art VI
Business Privilege Tax
§ 223-53
Title.
§ 223-54
Definitions; word usage.
§ 223-55
Determination of applicability.
§ 223-56
Imposition of tax.
§ 223-57
Registration required.
§ 223-58
Amount; time of payment.
§ 223-59
Powers and duties of the Collector.
§ 223-60
Collection of delinquent taxes.
§ 223-61
Disposition of funds.
§ 223-62
Violations and penalties.
§ 223-63
Interest and penalties.
§ 223-64
Applicablity; severability.
§ 223-65
Effect on other legislation.
§ 223-66
When effective; continuation.
Ch 223 Art VII
Temporary Real Estate Tax Exemption in Deteriorated Areas
§ 223-67
Definitions.
§ 223-68
Determination of area.
§ 223-69
Tax exemption.
§ 223-70
Exemption schedule.
§ 223-71
Procedure for obtaining exemption.
§ 223-72
Transferability of exemption.
§ 223-73
Severability.
§ 223-74
Contemporaneous adoption of county ordinance required.
§ 223-75
Rules and regulations.
Ch 231
Peddlers and Vendors
Ch 235
Trees
Ch 245
Vehicle Nuisances
Ch 248
Vehicles and Traffic
Ch 260
Zoning
Appendix
Ch A266
Cable Television Franchise
Ch A267
Electric Franchise
Ch A268
Gas Franchise
Ch A269
Standard and Sign Details
Ch A270
Telephone and Telegraph Franchise
Ch A271
Water Franchise
Disposition List
Ch DL
Disposition List
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Chapter 223
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Mount Oliver as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income Tax
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§ 223-1
Definitions and word usage.
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§ 223-2
Imposition of tax.
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§ 223-3
Declaration and payment of tax.
chevron_right
§ 223-4
Collection at source.
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§ 223-5
Powers and duties of Income Tax Officer.
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§ 223-6
Suit for collection of tax.
chevron_right
§ 223-7
Interest and penalties.
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§ 223-8
Payment under protest; refunds.
chevron_right
§ 223-9
Applicability.
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§ 223-10
Violations and penalties.
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Article II
Real Property Tax
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§ 223-11
Title.
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§ 223-12
Authority.
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§ 223-13
Time and place of payment.
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§ 223-14
(Reserved)
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§ 223-15
(Reserved)
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§ 223-16
(Reserved)
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§ 223-17
(Reserved)
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§ 223-18
(Reserved)
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§ 223-19
(Reserved)
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§ 223-20
(Reserved)
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Article III
Local Services Tax
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§ 223-21
Definitions.
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§ 223-22
Exempt persons.
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§ 223-23
Exemption certificate.
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§ 223-24
Collection of tax.
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§ 223-25
Refunds.
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§ 223-26
Uses of tax revenues.
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§ 223-27
Suits for collection; interest; penalty for nonpayment.
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§ 223-28
Violations and penalties.
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§ 223-29
Construction of provisions.
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§ 223-30
(Reserved)
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§ 223-31
(Reserved)
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Article IV
Realty Transfer Tax
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§ 223-32
Imposition of tax.
chevron_right
§ 223-33
Administration; collection; enforcement.
chevron_right
§ 223-34
(Reserved)
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§ 223-35
(Reserved)
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§ 223-36
(Reserved)
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§ 223-37
(Reserved)
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§ 223-38
(Reserved)
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§ 223-39
(Reserved)
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§ 223-40
(Reserved)
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§ 223-41
(Reserved)
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§ 223-42
(Reserved)
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§ 223-43
(Reserved)
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§ 223-44
(Reserved)
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§ 223-45
(Reserved)
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§ 223-46
(Reserved)
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§ 223-47
(Reserved)
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§ 223-48
(Reserved)
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Article V
Tax Assessment Limitation
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§ 223-49
Definitions.
chevron_right
§ 223-50
Tax relief for eligible taxpayers.
chevron_right
§ 223-51
Participation in limitation of tax assessment program.
chevron_right
§ 223-52
Rules and regulations.
chevron_right
Article VI
Business Privilege Tax
chevron_right
§ 223-53
Title.
chevron_right
§ 223-54
Definitions; word usage.
chevron_right
§ 223-55
Determination of applicability.
chevron_right
§ 223-56
Imposition of tax.
chevron_right
§ 223-57
Registration required.
chevron_right
§ 223-58
Amount; time of payment.
chevron_right
§ 223-59
Powers and duties of the Collector.
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§ 223-60
Collection of delinquent taxes.
chevron_right
§ 223-61
Disposition of funds.
chevron_right
§ 223-62
Violations and penalties.
chevron_right
§ 223-63
Interest and penalties.
chevron_right
§ 223-64
Applicablity; severability.
chevron_right
§ 223-65
Effect on other legislation.
chevron_right
§ 223-66
When effective; continuation.
chevron_right
Article VII
Temporary Real Estate Tax Exemption in Deteriorated Areas
chevron_right
§ 223-67
Definitions.
chevron_right
§ 223-68
Determination of area.
chevron_right
§ 223-69
Tax exemption.
chevron_right
§ 223-70
Exemption schedule.
chevron_right
§ 223-71
Procedure for obtaining exemption.
chevron_right
§ 223-72
Transferability of exemption.
chevron_right
§ 223-73
Severability.
chevron_right
§ 223-74
Contemporaneous adoption of county ordinance required.
chevron_right
§ 223-75
Rules and regulations.
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