Township of Potter, PA
Centre County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Supervisors of the Township of Potter as indicated in article histories. Amendments noted where applicable.]
Article I Per Capita Tax

§ 195-1 Definitions.

§ 195-2 Imposition of tax.

§ 195-3 Notice.

§ 195-4 Discount.

§ 195-5 Recoverability of tax.

§ 195-6 Compensation and duties of Tax Collector.

§ 195-7 Enforcement and remedies.

§ 195-8 Effective date.

Article II Amusement Tax

§ 195-9 Purpose.

§ 195-10 Legislative authority.

§ 195-11 Definitions.

§ 195-12 Imposition of tax.

§ 195-13 Registration required.

§ 195-14 Collection by producers.

§ 195-15 Reports and payment of taxes.

§ 195-16 Additional penalty for neglect or refusal to report.

§ 195-17 Authority of Township to determine tax due.

§ 195-18 Audit.

§ 195-19 Authority of Township to estimate tax.

§ 195-20 Disposition of taxes, interest and penalties.

§ 195-20.1 Collector.

§ 195-20.2 Violations and penalties.

§ 195-20.3 Disposition of excess monies collected.

§ 195-20.4 Repealer.

Article III Tax Enforcement

§ 195-21 Definitions.

§ 195-22 Title.

§ 195-23 Filing of tax return.

§ 195-24 Procedure.

§ 195-25 Violations and penalties.

Article IV Tax Collector to File Wage Attachments

§ 195-26 Tax Collector to file wage attachments.

Article V Local Taxpayers Bill of Rights

§ 195-27 Rules and regulations.

§ 195-28 Disclosure statement.

§ 195-29 Petition for appeal and refund.

§ 195-30 Appeal procedures undertaken by Board of Supervisors.

§ 195-31 Appeal procedures approved and adopted.

§ 195-32 Effective date.

Article VI Realty Transfer Tax

§ 195-33 Imposition of tax.

§ 195-34 Administration.

§ 195-35 Interest.

§ 195-36 Repeal.

§ 195-37 Effective date.

Article VII Earned Income Tax

§ 195-38 Definitions.

§ 195-39 Imposition of tax.

§ 195-40 No exemption from tax.

§ 195-41 Individual tax returns and payments.

§ 195-42 Employer withholding, remittance and tax returns.

§ 195-43 Tax Collector.

§ 195-44 Interest, penalties, costs and fines.

§ 195-45 Purpose; severability.

Article VIII Tax Collector Service Fees

§ 195-46 Fees established.

§ 195-47 Fees to be paid to Tax Collector.

§ 195-48 Recordkeeping.

§ 195-49 Failure to pay.