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Borough of Boyertown, PA
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2023-06-05
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Part II: General Legislation
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Chapter 174 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Auditor, Independent
Ch 10
Fire Department
Ch 13
Health, Board of
Ch 15
Intergovernmental Cooperation
Ch 25
Manager, Borough
Ch 29
Police Department
Ch 33
Police Pension Plan
Ch 38
Recreation Board
Ch 42
Retirement Plan
Ch 47
Social Security
Ch 53
Water Authority
Part II: General Legislation
Ch 60
Alarm Systems
Ch 64
Animals
Ch 70
Brush, Grass and Weeds
Ch 73
Conduct
Ch 78
Construction Codes, Uniform
Ch 81
Curfew
Ch 91
(Reserved)
Ch 94
(Reserved)
Ch 96
Fees
Ch 98
Fire Insurance Claims
Ch 100
(Reserved)
Ch 104
Flood Damage Prevention
Ch 108
(Reserved)
Ch 111
Forest Management
Ch 118
Licensing
Ch 124
(Reserved)
Ch 130
Parades
Ch 131
Parking
Ch 132
Parks and Recreation Areas
Ch 136
Peace and Good Order
Ch 140
(Reserved)
Ch 144
Property Maintenance
Ch 149
Rental Property
Ch 152
Sales, Household
Ch 156
Sewers and Sewage Disposal
Ch 162
Smoke Detectors
Ch 165
Stormwater Management
Ch 168
Streets and Sidewalks
Ch 171
Subdivision and Land Development
Ch 174
Taxation
Ch 174 Art I
Per Capita Tax
ยงย 174-1
Authority.
ยงย 174-2
Tax levied.
ยงย 174-3
Collection.
ยงย 174-4
Tax Collector's bond.
ยงย 174-5
Warrant for collection.
ยงย 174-6
Compensation of Tax Collector.
ยงย 174-7
Notice to taxpayers.
ยงย 174-8
Adding inhabitants to tax duplicate.
ยงย 174-9
Collection by distress.
ยงย 174-10
Collection from employers.
ยงย 174-11
Records.
ยงย 174-12
Audit.
ยงย 174-13
Discounts and interest penalties.
ยงย 174-14
Powers and duties of Tax Collector.
ยงย 174-15
Continuance of provisions.
Ch 174 Art II
Earned Income Tax
ยงย 174-16
Authority.
ยงย 174-17
Definition and word usage.
ยงย 174-18
Imposition of tax.
ยงย 174-19
No exemption from tax.
ยงย 174-20
Individual tax returns and payments.
ยงย 174-21
Employer withholding, remittance, and tax returns.
ยงย 174-22
Tax Collector.
ยงย 174-23
Interest, penalties, costs and fines.
ยงย 174-24
Severability.
ยงย 174-24.1
Purpose; amendment/restatement; repealer.
Ch 174 Art III
Amusement Device License Fee
ยงย 174-25
Authority.
ยงย 174-26
Definitions.
ยงย 174-27
Fee levied.
ยงย 174-28
Supervision required.
ยงย 174-29
Disturbances to be minimized.
ยงย 174-30
License required.
ยงย 174-31
Closing of violating premises.
ยงย 174-32
Violations and penalties.
Ch 174 Art IV
Local Services Tax
ยงย 174-33
Definitions.
ยงย 174-34
Imposition of tax.
ยงย 174-35
Amount of tax.
ยงย 174-36
Assessment; collection; delinquency; penalties; filing of information by businesses and landlords.
ยงย 174-37
Duty of employers.
ยงย 174-38
Individuals with several occupations.
ยงย 174-39
(Reserved)
ยงย 174-40
Self-employed individuals.
ยงย 174-41
Tax to be in addition to other taxes.
ยงย 174-42
Powers and duties of Tax Collector.
ยงย 174-43
Suit on collection.
ยงย 174-44
Violations and penalties.
ยงย 174-45
(Reserved)
ยงย 174-46
Authority.
ยงย 174-47
Continuance of provisions.
ยงย 174-47.1
Exemption from tax.
Ch 174 Art V
Realty Transfer Tax
ยงย 174-48
Title.
ยงย 174-49
Authority.
ยงย 174-50
Definitions.
ยงย 174-51
Imposition of tax; interest.
ยงย 174-52
Exempt parties.
ยงย 174-53
Excluded transactions.
ยงย 174-54
Documents to be fully taxable.
ยงย 174-55
Acquired company.
ยงย 174-56
Credits against tax.
ยงย 174-57
Extension of lease.
ยงย 174-58
Proceeds of judicial sale.
ยงย 174-59
Duties of Recorder of Deeds.
ยงย 174-60
Statement of value.
ยงย 174-61
Civil penalties.
ยงย 174-62
Liens.
ยงย 174-63
Enforcement.
ยงย 174-64
Regulations.
Ch 174 Art VI
Business Tax Abatement
ยงย 174-65
Word usage; definitions.
ยงย 174-66
Findings.
ยงย 174-67
Exemption granted.
ยงย 174-68
Limit of exemption.
ยงย 174-69
Permits required.
ยงย 174-70
Compliance with other provisions.
ยงย 174-71
Amount of exemption.
ยงย 174-72
Requests for exemption.
ยงย 174-73
Forward of requests to assessment agency.
ยงย 174-74
Review by assessment agency.
ยงย 174-75
Applicability of new construction and improvement costs.
ยงย 174-76
Proportional application of reduced assessment.
ยงย 174-77
Administration.
ยงย 174-78
Continuance of exemptions.
Ch 174 Art VII
Tax Certifications and Duplicates
ยงย 174-79
Tax certification fee.
ยงย 174-80
Duplicate tax bill fee.
Ch 174 Art VIII
Collection of Delinquent Taxes by Third-Party Agency; Recovery of Fees
ยงย 174-81
Definitions.
ยงย 174-82
Authorization to engage third-party agency.
ยงย 174-83
Notice.
Ch 178
Tenant Registration
Ch 181
Trees
Ch 184
Vehicles and Traffic
Ch 190
Water
Ch 196
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 174
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Boyertown as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
Attachment 1 - Walnut Square Abatement Area Map
Article I
Per Capita Tax
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ยงย 174-1
Authority.
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ยงย 174-2
Tax levied.
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ยงย 174-3
Collection.
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ยงย 174-4
Tax Collector's bond.
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ยงย 174-5
Warrant for collection.
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ยงย 174-6
Compensation of Tax Collector.
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ยงย 174-7
Notice to taxpayers.
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ยงย 174-8
Adding inhabitants to tax duplicate.
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ยงย 174-9
Collection by distress.
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ยงย 174-10
Collection from employers.
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ยงย 174-11
Records.
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ยงย 174-12
Audit.
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ยงย 174-13
Discounts and interest penalties.
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ยงย 174-14
Powers and duties of Tax Collector.
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ยงย 174-15
Continuance of provisions.
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Article II
Earned Income Tax
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ยงย 174-16
Authority.
chevron_right
ยงย 174-17
Definition and word usage.
chevron_right
ยงย 174-18
Imposition of tax.
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ยงย 174-19
No exemption from tax.
chevron_right
ยงย 174-20
Individual tax returns and payments.
chevron_right
ยงย 174-21
Employer withholding, remittance, and tax returns.
chevron_right
ยงย 174-22
Tax Collector.
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ยงย 174-23
Interest, penalties, costs and fines.
chevron_right
ยงย 174-24
Severability.
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ยงย 174-24.1
Purpose; amendment/restatement; repealer.
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Article III
Amusement Device License Fee
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ยงย 174-25
Authority.
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ยงย 174-26
Definitions.
chevron_right
ยงย 174-27
Fee levied.
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ยงย 174-28
Supervision required.
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ยงย 174-29
Disturbances to be minimized.
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ยงย 174-30
License required.
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ยงย 174-31
Closing of violating premises.
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ยงย 174-32
Violations and penalties.
chevron_right
Article IV
Local Services Tax
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ยงย 174-33
Definitions.
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ยงย 174-34
Imposition of tax.
chevron_right
ยงย 174-35
Amount of tax.
chevron_right
ยงย 174-36
Assessment; collection; delinquency; penalties; filing of information by businesses and landlords.
chevron_right
ยงย 174-37
Duty of employers.
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ยงย 174-38
Individuals with several occupations.
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ยงย 174-39
(Reserved)
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ยงย 174-40
Self-employed individuals.
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ยงย 174-41
Tax to be in addition to other taxes.
chevron_right
ยงย 174-42
Powers and duties of Tax Collector.
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ยงย 174-43
Suit on collection.
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ยงย 174-44
Violations and penalties.
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ยงย 174-45
(Reserved)
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ยงย 174-46
Authority.
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ยงย 174-47
Continuance of provisions.
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ยงย 174-47.1
Exemption from tax.
chevron_right
Article V
Realty Transfer Tax
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ยงย 174-48
Title.
chevron_right
ยงย 174-49
Authority.
chevron_right
ยงย 174-50
Definitions.
chevron_right
ยงย 174-51
Imposition of tax; interest.
chevron_right
ยงย 174-52
Exempt parties.
chevron_right
ยงย 174-53
Excluded transactions.
chevron_right
ยงย 174-54
Documents to be fully taxable.
chevron_right
ยงย 174-55
Acquired company.
chevron_right
ยงย 174-56
Credits against tax.
chevron_right
ยงย 174-57
Extension of lease.
chevron_right
ยงย 174-58
Proceeds of judicial sale.
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ยงย 174-59
Duties of Recorder of Deeds.
chevron_right
ยงย 174-60
Statement of value.
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ยงย 174-61
Civil penalties.
chevron_right
ยงย 174-62
Liens.
chevron_right
ยงย 174-63
Enforcement.
chevron_right
ยงย 174-64
Regulations.
chevron_right
Article VI
Business Tax Abatement
chevron_right
ยงย 174-65
Word usage; definitions.
chevron_right
ยงย 174-66
Findings.
chevron_right
ยงย 174-67
Exemption granted.
chevron_right
ยงย 174-68
Limit of exemption.
chevron_right
ยงย 174-69
Permits required.
chevron_right
ยงย 174-70
Compliance with other provisions.
chevron_right
ยงย 174-71
Amount of exemption.
chevron_right
ยงย 174-72
Requests for exemption.
chevron_right
ยงย 174-73
Forward of requests to assessment agency.
chevron_right
ยงย 174-74
Review by assessment agency.
chevron_right
ยงย 174-75
Applicability of new construction and improvement costs.
chevron_right
ยงย 174-76
Proportional application of reduced assessment.
chevron_right
ยงย 174-77
Administration.
chevron_right
ยงย 174-78
Continuance of exemptions.
chevron_right
Article VII
Tax Certifications and Duplicates
chevron_right
ยงย 174-79
Tax certification fee.
chevron_right
ยงย 174-80
Duplicate tax bill fee.
chevron_right
Article VIII
Collection of Delinquent Taxes by Third-Party Agency; Recovery of Fees
chevron_right
ยงย 174-81
Definitions.
chevron_right
ยงย 174-82
Authorization to engage third-party agency.
chevron_right
ยงย 174-83
Notice.
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