Borough of Hellertown, PA
Northampton County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Hellertown as indicated in article histories. Amendments noted where applicable.]
Article I Fire Service Appropriations Tax

§ 405-1 Title.

§ 405-2 Definitions.

§ 405-3 Purpose of tax and levy.

§ 405-4 Notice of tax liability.

§ 405-5 Duplicate constitutes warrant for collection.

§ 405-6 Collection by Borough Tax Collector.

§ 405-7 Tax Collector's accounts and records; remittance of taxes collected to Borough Treasurer.

§ 405-8 Violations and penalties.

§ 405-9 Effective date of tax; continuation thereof.

Article II Realty Transfer Tax

§ 405-10 Short title.

§ 405-11 Authority.

§ 405-12 Definitions.

§ 405-13 Imposition of tax; interest.

§ 405-14 Exempt parties.

§ 405-15 Excluded transactions.

§ 405-16 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 405-17 Acquired company.

§ 405-18 Credits against tax.

§ 405-19 Extension of lease.

§ 405-20 Proceeds of judicial sale.

§ 405-21 Duties of Recorder of Deeds.

§ 405-22 Statement of value.

§ 405-23 Civil penalties.

§ 405-24 Lien.

§ 405-25 Refunds.

§ 405-26 Information.

§ 405-27 Regulations.

§ 405-28 Documentary stamps.

§ 405-29 Failure to affix stamps.

§ 405-30 Determination and notice of tax review.

§ 405-31 Enforcement.

§ 405-32 Savings clause.

Article III Local Services Tax

§ 405-33 Short title.

§ 405-34 Definitions.

§ 405-35 Levy.

§ 405-36 Duty of employers.

§ 405-37 Returns.

§ 405-38 Dates for determining tax liability and payment.

§ 405-39 Self-employed individuals.

§ 405-40 Individuals engaged in more than one occupation.

§ 405-41 Employers and self-employed individuals residing beyond the corporate limits of Borough.

§ 405-42 Exemptions.

§ 405-43 Administration of tax.

§ 405-44 Suits for collection.

§ 405-45 Violations and penalties.

§ 405-46 Saving clause.

§ 405-47 Continuation without reenactment.

Article IV Earned Income Tax

§ 405-48 Definitions.

§ 405-49 Imposition of tax.

§ 405-50 No exemption from tax.

§ 405-51 Taxpayer tax returns, declarations and payments.

§ 405-52 Employer withholding, remittance, tax returns.

§ 405-53 Tax Officer.

§ 405-54 Interest, penalties, costs and fines.

§ 405-55 Purpose; compliance with Act 32.

§ 405-56 Construction.

§ 405-57 Effective date.

Article V Local Taxpayers Bill of Rights

§ 405-58 Short title.

§ 405-59 Definitions.

§ 405-60 Disclosure statement.

§ 405-61 Requirements for requests.

§ 405-62 Refunds of overpayment.

§ 405-63 Interest on overpayment.

§ 405-64 Notice of basis of underpayment.

§ 405-65 Abatement of certain interest and penalty.

§ 405-66 Application of payments.

§ 405-67 Administrative appeals.

§ 405-68 Petitions.

§ 405-69 Practice and procedure.

§ 405-70 Decisions.

§ 405-71 Appeals.

§ 405-72 Equitable and legal principles to apply.

§ 405-73 Installment agreements.

§ 405-74 Confidentiality of tax information.

§ 405-75 Taxes on real property.