Borough of Charleroi, PA
Washington County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Charleroi as indicated in article histories. Amendments noted where applicable.]
Article I Per Capita Tax

§ 312-1 Definitions.

§ 312-2 Tax year.

§ 312-3 Imposition of tax; rate.

§ 312-4 Discount; penalty.

§ 312-5 Notice of taxes due.

§ 312-6 Collection of tax.

§ 312-7 Exemptions.

§ 312-8 Statutory authority.

Article II Business Privilege Tax

§ 312-9 Title.

§ 312-10 Definitions.

§ 312-11 Imposition of tax; rate.

§ 312-12 Computation of gross and annual receipts.

§ 312-13 Returns and registration.

§ 312-14 Payment of tax.

§ 312-15 Powers and duties of Collector.

§ 312-16 Failure to pay tax when due.

§ 312-17 Violations and penalties.

§ 312-18 Construal of provisions.

§ 312-19 Refund of overpayments.

Article III Mercantile Tax

§ 312-20 Definitions.

§ 312-21 Imposition of tax; rate.

§ 312-22 Tax returns.

§ 312-23 Payment of tax; late penalty.

§ 312-24 Special Tax Assessor.

§ 312-25 Confidentiality of information.

§ 312-26 Violations and penalties.

§ 312-27 Exceptions.

§ 312-28 Recovery of taxes and penalties.

§ 312-29 Construal of provisions.

Article IV Local Economic Revitalization Tax Assistance

§ 312-30 Definitions.

§ 312-31 Exemption amount.

§ 312-32 Exemption schedule.

§ 312-33 Amendments.

§ 312-34 Termination of provisions.

Article V Realty Transfer Tax

§ 312-35 Imposition of tax; rate.

§ 312-36 Administration, collection and enforcement.

§ 312-37 Interest on delinquent taxes.

§ 312-38 Effect on prior ordinances.

§ 312-39 Effective date.

Article VI Earned Income Tax

§ 312-40 Definitions.

§ 312-41 Exemptions.

§ 312-42 Imposition of tax; rate.

§ 312-43 Individual tax returns and payments.

§ 312-44 Employer withholding, remittance and tax returns.

§ 312-45 Collection of tax.

§ 312-46 Interest, penalties, costs and fines.

§ 312-47 Purpose; effect.

Article VII Local Services Tax

§ 312-48 Definitions.

§ 312-49 Imposition of tax; rate; use of funds.

§ 312-50 Exemptions and refunds.

§ 312-51 Duty of employer to collect.

§ 312-52 Returns.

§ 312-53 Dates for determining tax liability and payment.

§ 312-54 Self-employed individuals.

§ 312-55 Concurrent employment; employment in multiple political subdivisions.

§ 312-56 Nonresidents subject to tax.

§ 312-57 Administration of tax.

§ 312-58 Suits for collection; interest and penalties.

§ 312-59 Violations and penalties.

§ 312-60 Interpretation.

§ 312-61 Construal of provisions.

§ 312-62 Purpose; effect.

Article VIII Delinquent Tax Collection

§ 312-63 Designation of collection agent.

§ 312-64 Authority of agent to appear in legal proceedings.

§ 312-65 Imposition of reasonable costs.