Borough of Pottstown, PA
Montgomery County
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Table of Contents
Table of Contents
PART 1 REALTY TRANSFER TAX

§ 101 Short Title.

§ 102 Authority.

§ 103 Definitions.

§ 104 Imposition of Tax; Interest.

§ 105 Exempt Parties.

§ 106 Excluded Transactions.

§ 107 Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.

§ 108 Acquired Company.

§ 109 Credits Against Tax.

§ 110 Extension of Lease.

§ 111 Proceeds of Judicial Sale.

§ 112 Duties of Recorder of Deeds.

§ 113 Statement of Value.

§ 114 Civil Penalties.

§ 115 Lien.

§ 116 Enforcement.

§ 117 Regulations.

§ 118 Effective Date.

PART 2 EARNED INCOME AND NET PROFITS TAX

§ 201 Definitions.

§ 202 Imposition and Rate of Tax.

§ 203 Declarations, Payment of Tax and Returns.

§ 204 Collection at Source.

§ 205 Powers and Duties of the Income Tax Officer.

§ 206 Suit for Collection of Tax.

§ 207 Interest and Penalties.

§ 208 Payment and Refunds.

§ 209 Applicability.

§ 210 Fines and Penalties.

§ 211 Incorporation of Local Tax Enabling Act.

PART 3 PER CAPITA TAX

§ 301 Title.

§ 302 Tax Rate.

§ 303 Payment to Tax Collector.

§ 304 Interest on Delinquent Taxes.

PART 4 LOCAL SERVICES TAX

§ 401 Short Title.

§ 402 Definitions.

§ 403 Levy of Tax.

§ 404 Amount of Tax; Exemptions.

§ 405 Payment of Tax.

§ 406 Duty of Employers.

§ 407 Individuals Engaged in More than One Occupation.

§ 408 Employer's Date of Determination of Liability for Tax.

§ 409 Self-Employed Individuals and Employers Beyond the Corporate Limits of the Borough of Pottstown.

§ 410 Domestics.

§ 411 Tax in Addition to All Other Taxes.

§ 412 Powers and Duties of the Collector.

§ 413 Employment in More than One Political Subdivision.

§ 414 Suits for Collection.

§ 415 Fines and Penalties.

§ 416 Distress and Sale of Goods.

§ 417 Saving Clause.

§ 418 Up-Front Exemption from Tax. [As added by Ord. 2046, 12/10/2007]

PART 5 PENALTY; DELINQUENT TAXES

§ 501 Penalty for Unpaid Per Capita and Property Taxes.

§ 502 Costs of Collection on Delinquent Taxes.

PART 6 OFF-PREMISES SIGN TAX

§ 601 Definitions.

§ 602 License Required.

§ 603 License Application.

§ 604 Payment of Tax.

§ 605 Exemptions.

§ 606 Enforcement, Notification and Penalties.

PART 7 EXEMPTING REAL PROPERTY AND EARNED INCOME AND NET PROFITS TAXES WITHIN A SPECIFIC AREA

§ 701 Application of Provisions.

PART 8 SCHEDULE OF ATTORNEY'S FEES

§ 801 Administrative Charge.

§ 802 Interest.

§ 803 Assessment of Legal Fees.

§ 804 Collection Procedures.

§ 805 Related Action.

Part 9 CREDIT CARD SERVICE FEES

§ 901 Tax Payments Made By Credit Card.

§ 902 Delinquent Municipal Charges.

§ 903 Fees Added to Balance Due.

§ 904 When Required.

§ 905 Authorization to Decline Payment.

Part 10 LOCAL ECONOMIC REVITALIZATION TAX ASSISTANCE ACT

§ 1001 Incorporation of Background Provisions.

§ 1002 Definitions.

§ 1003 Designated Area.

§ 1004 Exemption.

§ 1005 Exemption Schedules.

§ 1006 Procedure for Obtaining Exemption.

§ 1007 Disqualifying Events.

§ 1008 Miscellaneous Provisions.

§ 1009 Severability.

§ 1010 Declaration of Purpose.