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

§ 266-1 Authority for enactment.

§ 266-2 Definitions.

§ 266-3 Imposition of tax.

§ 266-4 Collection.

§ 266-5 Violations and penalties.

Article II Realty Transfer Tax

§ 266-6 Short title.

§ 266-7 Authority.

§ 266-8 Definitions.

§ 266-9 Imposition of tax; interest.

§ 266-10 Exempt parties.

§ 266-11 Excluded transactions.

§ 266-12 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 266-13 Acquired company.

§ 266-14 Credits against tax.

§ 266-15 Extension of lease.

§ 266-16 Proceeds of judicial sale.

§ 266-17 Duties of Recorder of Deeds.

§ 266-18 Statement of value.

§ 266-19 Civil penalties.

§ 266-20 Lien.

§ 266-21 Enforcement.

§ 266-22 Regulations.

Article III Earned Income Tax

§ 266-23 Incorporation of statute.

§ 266-24 Imposition of tax.

§ 266-25 Declaration, return and payment of tax.

§ 266-26 Administration of tax.

§ 266-27 Violations and penalties.

Article IV Discounts and Penalties

§ 266-28 Discounts.

§ 266-29 Violations and penalties.

Article V Business Privilege Tax

§ 266-30 Short title.

§ 266-31 Definitions.

§ 266-32 Imposition and rate of tax.

§ 266-33 Computation of gross annual receipts.

§ 266-34 Returns and registrations.

§ 266-35 Final return.

§ 266-36 Powers and duties of Tax Collector.

§ 266-37 Suit on collection; penalty.

§ 266-38 Violations and penalties.

Article VI Taxpayers Bill of Rights

§ 266-39 Rules and regulations.

Article VII Local Services Tax

§ 266-40 Definitions.

§ 266-41 Levy of tax.

§ 266-42 Exemption and refunds.

§ 266-43 Duty of employers to collect.

§ 266-44 Returns.

§ 266-45 Dates for determining tax liability and payment.

§ 266-46 Self-employed individuals.

§ 266-47 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 266-48 Nonresidents subject to tax.

§ 266-49 Administration of tax.

§ 266-50 Suits for collection.

§ 266-51 Violations and penalties.

§ 266-52 Construal of provisions.

Article VIII Local Economic Revitalization Tax Assistance

§ 266-53 Definitions.

§ 266-54 Designated area.

§ 266-55 Exemption granted.

§ 266-56 Adherence to regulations and limitations.

§ 266-57 Amount of exemption.

§ 266-58 Start of exemption; levy of interim taxes.

§ 266-59 Sale or exchange of property.

§ 266-60 Location and time limit for submitting application.

§ 266-61 Application form; required information.

§ 266-62 Assessment by county assessment office.

§ 266-63 Amendments to regulations; effect on filed applications.

§ 266-64 Tax assessment appeals; reductions in assessed value.

§ 266-65 Discontinuing use of improvements.

§ 266-66 Ineligibility for exemption.

§ 266-67 Termination of exemption; repayment; renewals, extensions and amendments.

§ 266-68 Declaration of purpose.