Borough of Boyertown, PA
Berks County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Boyertown as indicated in article histories. Amendments noted where applicable.]
Attachment 1 - Walnut Square Abatement Area Map
Article I Per Capita Tax

§ 174-1 Authority.

§ 174-2 Tax levied.

§ 174-3 Collection.

§ 174-4 Tax Collector's bond.

§ 174-5 Warrant for collection.

§ 174-6 Compensation of Tax Collector.

§ 174-7 Notice to taxpayers.

§ 174-8 Adding inhabitants to tax duplicate.

§ 174-9 Collection by distress.

§ 174-10 Collection from employers.

§ 174-11 Records.

§ 174-12 Audit.

§ 174-13 Discounts and interest penalties.

§ 174-14 Powers and duties of Tax Collector.

§ 174-15 Continuance of provisions.

Article II Earned Income Tax

§ 174-16 Authority.

§ 174-17 Definition and word usage.

§ 174-18 Imposition of tax.

§ 174-19 No exemption from tax.

§ 174-20 Individual tax returns and payments.

§ 174-21 Employer withholding, remittance, and tax returns.

§ 174-22 Tax Collector.

§ 174-23 Interest, penalties, costs and fines.

§ 174-24 Severability.

§ 174-24.1 Purpose; amendment/restatement; repealer.

Article III Amusement Device License Fee

§ 174-25 Authority.

§ 174-26 Definitions.

§ 174-27 Fee levied.

§ 174-28 Supervision required.

§ 174-29 Disturbances to be minimized.

§ 174-30 License required.

§ 174-31 Closing of violating premises.

§ 174-32 Violations and penalties.

Article IV Local Services Tax

§ 174-33 Definitions.

§ 174-34 Imposition of tax.

§ 174-35 Amount of tax.

§ 174-36 Assessment; collection; delinquency; penalties; filing of information by businesses and landlords.

§ 174-37 Duty of employers.

§ 174-38 Individuals with several occupations.

§ 174-39 (Reserved)

§ 174-40 Self-employed individuals.

§ 174-41 Tax to be in addition to other taxes.

§ 174-42 Powers and duties of Tax Collector.

§ 174-43 Suit on collection.

§ 174-44 Violations and penalties.

§ 174-45 (Reserved)

§ 174-46 Authority.

§ 174-47 Continuance of provisions.

§ 174-47.1 Exemption from tax.

Article V Realty Transfer Tax

§ 174-48 Title.

§ 174-49 Authority.

§ 174-50 Definitions.

§ 174-51 Imposition of tax; interest.

§ 174-52 Exempt parties.

§ 174-53 Excluded transactions.

§ 174-54 Documents to be fully taxable.

§ 174-55 Acquired company.

§ 174-56 Credits against tax.

§ 174-57 Extension of lease.

§ 174-58 Proceeds of judicial sale.

§ 174-59 Duties of Recorder of Deeds.

§ 174-60 Statement of value.

§ 174-61 Civil penalties.

§ 174-62 Liens.

§ 174-63 Enforcement.

§ 174-64 Regulations.

Article VI Business Tax Abatement

§ 174-65 Word usage; definitions.

§ 174-66 Findings.

§ 174-67 Exemption granted.

§ 174-68 Limit of exemption.

§ 174-69 Permits required.

§ 174-70 Compliance with other provisions.

§ 174-71 Amount of exemption.

§ 174-72 Requests for exemption.

§ 174-73 Forward of requests to assessment agency.

§ 174-74 Review by assessment agency.

§ 174-75 Applicability of new construction and improvement costs.

§ 174-76 Proportional application of reduced assessment.

§ 174-77 Administration.

§ 174-78 Continuance of exemptions.

Article VII Tax Certifications and Duplicates

§ 174-79 Tax certification fee.

§ 174-80 Duplicate tax bill fee.