Municipality of Kingston, PA
Luzerne County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Kingston (now Town Council of the Municipality of Kingston): Art. I, 12-3-1962; Art. II, 1-19-1967. Adopted by the Town Council of the Municipality of Kingston: Art. III, 2-6-1978; Art. IV, 12-4-1978; Art. V, 1-9-1984. Amendments noted where applicable.]
Article I Real Estate Transfer Tax

§ 161-1 Imposition of tax.

§ 161-2 Administration.

§ 161-3 Interest.

§ 161-4 Repeal.

§ 161-5 Effective date.

§ 161-6 (Reserved)

§ 161-7 (Reserved)

§ 161-8 (Reserved)

§ 161-9 (Reserved)

§ 161-10 (Reserved)

§ 161-11 (Reserved)

§ 161-12 (Reserved)

§ 161-13 (Reserved)

§ 161-14 (Reserved)

§ 161-15 (Reserved)

Article II Local Services Tax

§ 161-16 Title.

§ 161-17 Definitions.

§ 161-18 Levy of tax.

§ 161-19 Exemption and refunds.

§ 161-20 Duty of employers to collect.

§ 161-21 Returns.

§ 161-22 Dates for determining tax liability and payment.

§ 161-23 Self-employed individuals.

§ 161-24 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 161-25 Nonresidents subject to tax.

§ 161-26 Administration of tax.

§ 161-27 Suits for collection.

§ 161-27.1 Violations and penalties.

§ 161-27.2 Interpretation.

Article III Discounts and Penalties

§ 161-28 Tax discount.

§ 161-29 Penalty for nonpayment.

Article IV Earned Income Tax

§ 161-30 Title.

§ 161-31 Definitions; word usage.

§ 161-32 Imposition and levy of tax.

§ 161-33 Filing and payment of tax.

§ 161-34 Collection at source.

§ 161-35 Appointment of Income Tax Officer; duties; compensation.

§ 161-36 Enforcement.

§ 161-37 Interest and penalties.

§ 161-38 Suits for recovery.

§ 161-39 Payment under protest.

§ 161-40 Exemptions.

§ 161-41 (Reserved)

§ 161-42 (Reserved)

Article V Mercantile Tax

§ 161-43 Definitions.

§ 161-44 Levy of tax.

§ 161-45 License requirements.

§ 161-46 Imposition; tax rate.

§ 161-47 Computations.

§ 161-48 Returns.

§ 161-49 Payment.

§ 161-50 Powers and duties of Mercantile Tax Collector.

§ 161-51 Confidential information.

§ 161-52 Suit on collection; penalty.

§ 161-53 Violations and penalties.

§ 161-54 Construal; court decisions.