Borough of Moosic, PA
Lackawanna County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Moosic as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Amusements — See Ch. 83.
Article I Sign and Billboard Tax

§ 273-1 Imposition of tax.

§ 273-2 Registration and payment.

§ 273-3 Registration forms.

§ 273-4 Records and receipts.

§ 273-5 Penalty and interest.

§ 273-6 Applicability.

§ 273-7 Administration and enforcement.

§ 273-8 Disposition of funds.

§ 273-9 Violations and penalties.

Article II Local Services Tax

§ 273-10 Definitions and word usage.

§ 273-11 Imposition of tax.

§ 273-12 Amount of tax; exemptions.

§ 273-12.1 Process to claim exemption.

§ 273-13 Duty of employers.

§ 273-13.1 Situs; concurrent employment.

§ 273-14 Returns.

§ 273-15 Dates for determining tax liability and payment.

§ 273-16 Individuals engaged in more than one occupation.

§ 273-17 Self-employed individuals.

§ 273-18 Employers and self-employed individuals residing beyond Borough limits.

§ 273-18.1 Refunds.

§ 273-19 Administration of tax.

§ 273-20 Suits for collection.

§ 273-21 Violations and penalties.

§ 273-22 Construal of provisions.

Article III Amusement Admissions Tax

§ 273-23 Definitions and word usage.

§ 273-24 Imposition and collection of tax.

§ 273-25 Rate of tax.

§ 273-26 Collection at source.

§ 273-27 Returns.

§ 273-28 Suit on collection.

§ 273-29 Receipts; disposition of funds.

§ 273-30 Designation of Collector.

§ 273-31 Powers and duties of Collector.

§ 273-32 Violations and penalties.

§ 273-33 Applicability.

§ 273-34 Effective date; continuation.

Article IV Amusement Device and Car Wash Tax

§ 273-35 Definitions and word usage.

§ 273-36 Imposition of tax; exemption.

§ 273-37 Collection of tax.

§ 273-38 Certificate of payment; issuance of stamp or seal.

§ 273-39 Penalty for late payment.

§ 273-40 Collection of debts.

§ 273-41 Violations and penalties.

Article V Earned Income and Net Profits Tax

§ 273-42 Definitions.

§ 273-43 Imposition of tax.

§ 273-44 Declaration and payment of tax.

§ 273-45 Collection at source.

§ 273-46 Powers and duties of Tax Officer.

§ 273-47 Compensation of resident Tax Officer.

§ 273-48 Transition.

§ 273-49 Applicability.

§ 273-50 Effective date.

§ 273-51 through § 273-53. (Reserved)

Article VI Realty Transfer Tax

§ 273-54 Title.

§ 273-55 Authority.

§ 273-56 Definitions.

§ 273-57 Imposition of tax; interest.

§ 273-58 Exempt parties.

§ 273-59 Excluded transactions.

§ 273-60 Documents relating to associations or corporations.

§ 273-61 Acquired company.

§ 273-62 Credits against tax.

§ 273-63 Extension of lease.

§ 273-64 Proceeds of judicial sale.

§ 273-65 Duties of Recorder of Deeds.

§ 273-66 Statement of value.

§ 273-67 Civil penalties.

§ 273-68 Tax to become lien.

§ 273-69 Enforcement.

§ 273-70 Regulations.

§ 273-71 Administration.

§ 273-72 Interest.