City of Monessen, PA
Westmoreland County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Monessen as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Fiscal affairs — See Ch. 45.
Amusements and amusement devices — See Ch. 126.
Insurance — See Ch. 253.
Article I Earned Income Tax

§ 350-1 Definitions and interpretation.

§ 350-2 Imposition of tax.

§ 350-3 Returns and payment of tax.

§ 350-4 Collection at source.

§ 350-5 Duties of City Tax Collector and Wage Tax Enforcement Officer.

§ 350-6 Enforcement; rules and regulations; inquisitorial powers of City Tax Collector or Wage Tax Enforcement Officer.

§ 350-7 Interest and penalties.

§ 350-8 Collection of unpaid taxes.

§ 350-9 Violations and penalties.

§ 350-10 Applicability.

§ 350-11 Computation of tax.

§ 350-12 Exclusion.

Article II Local Services Tax

§ 350-13 Definitions.

§ 350-14 Levy of tax.

§ 350-15 Exemption and refunds.

§ 350-16 Duty of employers to collect.

§ 350-17 Returns.

§ 350-18 Dates for determining tax liability and payment.

§ 350-19 Self-employed individuals.

§ 350-20 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 350-21 Nonresidents subject to tax.

§ 350-22 Appointment and duty of Collector; administration and enforcement of tax.

§ 350-23 Recovery of unpaid tax; interest; penalty for nonpayment.

§ 350-24 Violations and penalties.

§ 350-24.1 Interpretation; validity.

§ 350-24.2 Repealer; effect on other legislation.

§ 350-24.3 Effective date.

Article III Mercantile Tax

§ 350-25 Title.

§ 350-26 Definitions.

§ 350-27 Issuance of licenses and imposition of tax.

§ 350-28 License required; fees.

§ 350-29 Taxable occupations and businesses.

§ 350-30 Computation of annual gross volume of business.

§ 350-31 Filing of returns.

§ 350-32 Payment of tax.

§ 350-33 Duties of Collector.

§ 350-34 Unpaid taxes; interest.

§ 350-35 Moneys to be paid into treasury.

§ 350-36 Construal of provisions.

§ 350-37 Violations and penalties.

Article IV Local Economic Revitalization Tax Assistance (LERTA)

§ 350-38 Definitions.

§ 350-39 Deteriorated area boundaries.

§ 350-40 Procedure for exemption determination.

§ 350-41 Exemption schedule.

§ 350-42 Wheeling-Pittsburgh Steel existing agreement.

Article V Realty Transfer Tax

§ 350-43 Title.

§ 350-44 Statutory authority.

§ 350-45 Definitions.

§ 350-46 Imposition of tax; interest.

§ 350-47 Exempt parties.

§ 350-48 Excluded transactions.

§ 350-49 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 350-50 Acquired company.

§ 350-51 Credits against tax.

§ 350-52 Extension of lease.

§ 350-53 Proceeds of judicial sale.

§ 350-54 Duties of Recorder of Deeds.

§ 350-55 Statement of value.

§ 350-56 Civil penalties.

§ 350-57 Lien.

§ 350-58 Enforcement.

§ 350-59 Regulations.

Article VI Per Capita Tax

§ 350-60 Authority for enactment.

§ 350-61 Definitions.

§ 350-62 Imposition of tax.

§ 350-63 Collection.

§ 350-64 Suits for collection of unpaid tax.

§ 350-65 Violations and penalties.

Article VII Amusement Tax

§ 350-66 Reenactment and reestablishment; applicability.

§ 350-67 Imposition of tax.

§ 350-68 Definitions.

§ 350-69 Permits.

§ 350-70 Collection of tax.

§ 350-71 Records.

§ 350-72 Penalty for delinquent payment.

§ 350-73 Suit to recover taxes.

§ 350-74 Violations and penalties.