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Township of Butler, PA
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Part II: General Legislation
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Chapter 259 Taxation
Chapter 259
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Butler as indicated in article histories. Amendments noted where applicable.]
Article I
Per Capita Tax
§ 259-1
Levy of tax.
§ 259-2
Preparation of list of persons subject to tax.
§ 259-3
Local Tax Collection Law applicable.
§ 259-4
Purpose of tax; legal authority.
§ 259-5
Exemptions.
§ 259-6
Violations and penalties.
Article II
Local Services Tax
§ 259-7
Title.
§ 259-8
Definitions; word usage.
§ 259-9
Levy of tax.
§ 259-10
Exemptions; refunds.
§ 259-11
Duty of employers to collect.
§ 259-12
Returns.
§ 259-13
Dates for determining tax liability and payment.
§ 259-14
Self-employed individuals.
§ 259-15
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 259-16
Nonresidents subject to tax.
§ 259-16.1
Administration of tax.
§ 259-16.2
Suits for collection.
§ 259-16.3
Violations and penalties.
§ 259-16.4
Construal of provisions.
§ 259-16.5
Repealer; exceptions.
§ 259-16.6
Effective date.
Article III
Earned Income Tax
§ 259-17
Title.
§ 259-18
Incorporation of statute.
§ 259-19
Imposition of tax.
§ 259-20
Declaration, return and payment of tax.
§ 259-21
Collection at source.
§ 259-22
Administration.
§ 259-23
Applicability.
§ 259-24
Administration and enforcement.
§ 259-25
Collection.
§ 259-26
Violations and penalties.
§ 259-27
Effective date.
Article IV
Business Privilege Tax and Mercantile Tax
§ 259-28
Definitions.
§ 259-29
Business privilege tax.
§ 259-30
Mercantile license.
§ 259-31
Mercantile tax.
§ 259-32
Computation of gross annual receipts and volume of business.
§ 259-33
Returns and registration.
§ 259-34
Payment.
§ 259-35
Tax Administrator; powers and duties.
§ 259-36
Suit on collection; interest on unpaid tax.
§ 259-37
Applicability.
§ 259-38
Violations and penalties.
§ 259-39
Enabling legislation; when effective.
Article V
Realty Transfer Tax
§ 259-40
Short title.
§ 259-41
Authority.
§ 259-42
Definitions.
§ 259-43
Imposition of tax; interest.
§ 259-44
Exempt parties.
§ 259-45
Excluded transactions.
§ 259-46
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 259-47
Acquired company.
§ 259-48
Credits against tax.
§ 259-49
Extension of lease.
§ 259-50
Proceeds of judicial sale.
§ 259-51
Duties of Recorder of Deeds.
§ 259-52
Statement of value.
§ 259-53
Civil penalties.
§ 259-54
Lien.
§ 259-55
Enforcement.
§ 259-56
Regulations.
Article VI
Real Estate Tax
§ 259-57
Tax enumerated.
§ 259-58
Billing date.
§ 259-59
Discount or penalty on tax; payment dates.
Article VII
Collection Costs for Delinquent Taxes
§ 259-60
Approval and adoption of collection schedule.
§ 259-61
Authority to retain costs of collection.
Article VIII
Volunteer Service Credit Program
§ 259-62
Definitions.
§ 259-63
Volunteer Service Credit Program.
§ 259-64
Earned income tax credit.
§ 259-65
Appeals.
§ 259-66
Penalties for false reporting.