Borough of Sharon Hill, PA
Delaware County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Council of the Borough of Sharon Hill as indicated in article histories. Amendments noted where applicable.]
Article I Compensation of Tax Collector

§ 332-1 Amount of compensation.

Article II Realty Transfer Tax

§ 332-2 Title.

§ 332-3 Authority.

§ 332-4 Definitions.

§ 332-5 Imposition of tax.

§ 332-6 Exempt parties.

§ 332-7 Excluded transactions.

§ 332-8 Transfers between associations or corporations and their members.

§ 332-9 Acquired companies.

§ 332-10 Credits against tax.

§ 332-11 Extension of lease.

§ 332-12 Proceeds of judicial sale.

§ 332-13 Duties of Recorder of Deeds.

§ 332-14 Statement of value.

§ 332-15 Civil penalties.

§ 332-16 Unlawful acts.

§ 332-17 Tax to become lien.

§ 332-18 Enforcement.

§ 332-19 Regulations.

Article III Local Services Tax

§ 332-20 Definitions.

§ 332-21 Imposition of tax.

§ 332-22 Amount of tax.

§ 332-23 Exemptions.

§ 332-24 Duties of employers.

§ 332-25 Returns.

§ 332-26 Dates for determining tax liability and payment.

§ 332-27 Individuals engaged in more than one occupation.

§ 332-28 Self-employed individuals.

§ 332-29 Employers and self-employed individuals residing outside Borough.

§ 332-30 Administration of tax.

§ 332-31 Suits for collection; interest.

§ 332-32 Violations and penalties.

§ 332-33 Construal of provisions.

Article IV Business Privilege and Mercantile Tax

§ 332-34 Title.

§ 332-35 Definitions.

§ 332-36 Imposition of tax; computation; exemptions; records.

§ 332-37 Returns; penalty for late payment.

§ 332-38 Business license; fee; posting.

§ 332-39 Violations and penalties.

§ 332-40 Duties of Tax Administrator and Treasurer.

§ 332-41 Confidentiality.

§ 332-42 Suits for collection.

§ 332-43 Construal of provisions.

§ 332-44 Statutory authority; when effective.

Article V Earned Income Tax

§ 332-45 Definitions.

§ 332-46 Tax imposed.

§ 332-47 Declaration and payment of tax.

§ 332-48 Collection at source.

§ 332-49 Powers and duties of Income Tax Officer.

§ 332-50 Compensation of Income Tax Officer.

§ 332-51 Suit for collection of tax.

§ 332-52 Violations and penalties.

§ 332-53 Effective date; continuation of provisions.