Borough of Middleburg, PA
Snyder County
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Table of Contents
Table of Contents
Part 1 PER CAPITA TAX

§ 24-101 Imposition of Tax.

§ 24-102 Collection of Tax.

§ 24-103 Authority of Tax Collector.

Part 2 AMUSEMENT TAX

§ 24-201 Definitions.

§ 24-202 Unlawful Acts.

§ 24-203 Imposition of Tax.

§ 24-204 Collection of Tax.

§ 24-205 Monthly Reports and Payments by Permittees.

§ 24-206 Penalty for Late Payment.

§ 24-207 Maintenance of Records.

§ 24-208 Exceptions.

Part 3 EARNED INCOME TAX

§ 24-301 Definitions.

§ 24-302 Imposition of Tax.

§ 24-303 Declaration and Payment of Tax.

§ 24-304 Collection at Source.

§ 24-305 Powers and Duties of Income Tax Officer.

§ 24-306 Suit for Collection of Tax.

§ 24-307 Interest and Penalties.

§ 24-308 Payment and Refunds.

§ 24-309 Nonapplicability.

§ 24-310 Violations and Penalties.

Part 4 LOCAL SERVICES TAX

§ 24-401 Authority.

§ 24-402 Purpose.

§ 24-403 Definitions and Word Usage.

§ 24-404 Levy.

§ 24-405 Amount of Tax.

§ 24-406 Duty of Employer.

§ 24-407 Returns.

§ 24-408 Dates for Determining Tax Liability and Payment.

§ 24-409 Persons Engaged in More Than One Occupation.

§ 24-410 Self-Employed Persons.

§ 24-411 Nonresident Employers and Self-Employed Persons.

§ 24-412 Administration of Tax.

§ 24-413 Suits for Collection.

§ 24-414 Violations and Penalties.

§ 24-415 Exemptions.

§ 24-416 Affirmation.

Part 5 REALTY TRANSFER TAX

§ 24-501 Title.

§ 24-502 Statutory Authority.

§ 24-503 Definitions.

§ 24-504 Imposition of Tax; Interest.

§ 24-505 Exempt Parties.

§ 24-506 Exempt Transactions.

§ 24-507 Transfers Between Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.

§ 24-508 Acquired Companies.

§ 24-509 Credits Against Tax.

§ 24-510 Extension of Lease.

§ 24-511 Proceeds of Judicial Sale.

§ 24-512 Duties of Recorder of Deeds.

§ 24-513 Statement of Value.

§ 24-514 Civil Penalties.

§ 24-515 Tax to be Lien.

§ 24-516 Enforcement.

§ 24-517 Regulations.

Part 6 LOCAL TAXPAYERS BILL OF RIGHTS

§ 24-601 Short Title.

§ 24-602 Definitions.

§ 24-603 Disclosure Statement.

§ 24-604 Requirements for Requests.

§ 24-605 Refunds of Overpayments.

§ 24-606 Interest on Overpayment.

§ 24-607 Notice of Basis of Underpayment.

§ 24-608 Abatement of Certain Interest and Penalty.

§ 24-609 Application of Payments.

§ 24-610 Administrative Appeals.

§ 24-611 Petitions.

§ 24-612 Practice and Procedure.

§ 24-613 Decisions.

§ 24-614 Appeals.

§ 24-615 Equitable and Legal Principles to Apply.

§ 24-616 Installment Agreements.

§ 24-617 Confidentiality of Tax Information.

§ 24-618 Taxes on Real Property.