Township of Canton, PA
Washington County
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Table of Contents
Table of Contents
Part 1 REALTY TRANSFER TAX

§ 24-101 Title.

§ 24-102 Authority.

§ 24-103 Definitions.

§ 24-104 Imposition of Tax; Interest.

§ 24-105 Exempt Parties.

§ 24-106 Excluded Transactions.

§ 24-107 Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.

§ 24-108 Acquired Company.

§ 24-109 Credits Against Tax.

§ 24-110 Extension of Lease.

§ 24-111 Proceeds of Judicial Sale.

§ 24-112 Duties of Recorder of Deeds.

§ 24-113 Statement of Value.

§ 24-114 Civil Penalties.

§ 24-115 Lien.

§ 24-116 Enforcement.

Part 2 AMUSEMENTS TAX

§ 24-201 Authority for Enactment.

§ 24-202 Definitions.

§ 24-203 Imposition of Tax.

§ 24-204 Rate of Tax.

§ 24-205 Permit Required.

§ 24-206 Permit Expiration.

§ 24-207 Permit Application.

§ 24-208 Payment of Tax Due; Report to Be Submitted by Permit Holders.

§ 24-209 Duties of the Tax Collector.

§ 24-210 Confidential Nature of Returns, Etc.

§ 24-211 Penalties.

Part 3 EARNED INCOME AND NET PROFITS TAX

§ 24-301 Definitions.

§ 24-302 Imposition of Tax.

§ 24-303 Individual Tax Returns and Payments.

§ 24-304 Employer Withholding, Remittance, and Tax Returns.

§ 24-305 Tax Collector.

§ 24-306 Interest, Penalties, Costs, and Fines.

§ 24-307 Purpose/Repeal.

§ 24-308 Effective Date.

Part 4 MERCANTILE TAX

§ 24-401 Title.

§ 24-402 Incorporation of Statute.

§ 24-403 Definitions.

§ 24-404 Imposition of Tax.

§ 24-405 Declaration Return and Payment of Tax.

§ 24-406 Administration and Enforcement.

§ 24-407 Collection.

§ 24-408 Enforcement and Remedies.

§ 24-409 Applicability.

Part 5 LOCAL SERVICES TAX

§ 24-501 Definitions.

§ 24-502 Imposition of Tax.

§ 24-503 Exemptions and Refunds.

§ 24-504 Duty of Employer to Collect.

§ 24-505 Returns.

§ 24-506 Dates for Determining Tax Liability and Payment.

§ 24-507 Self-Employed Individuals.

§ 24-508 Individuals Engaged in More Than One Occupation or Employed in More Than One Political Subdivision.

§ 24-509 Nonresidents Subject to Tax.

§ 24-510 Administration of Tax.

§ 24-511 Suits for Collection.

§ 24-512 Violations and Penalties.

§ 24-513 Interpretation.

§ 24-514 Effective Date.

Part 6 LOCAL TAXPAYERS BILL OF RIGHTS

§ 24-601 Purpose.

§ 24-602 Definitions.

§ 24-603 Disclosure Statement.

§ 24-604 Notification of Availability of Bill of Rights.

§ 24-605 Available Copies.

§ 24-606 Notification of Time Extension.

§ 24-607 Confidentiality.

§ 24-608 Appeals Process.

Part 7 LERTA

§ 24-701 Definitions.

§ 24-702 Boundaries.

§ 24-703 Exemption.

§ 24-704 Exemption Schedule.

§ 24-705 Procedure for Obtaining Exemption.

§ 24-706 Transferability.

§ 24-707 Intergovernmental Cooperation Agreement.

§ 24-708 Rules and Regulations.

§ 24-709 Term.

§ 24-710 Non-Contingent Approval.

Part 8 ACTIVE DUTY MILITARY TAX EXEMPTION

§ 24-801 Definitions.

§ 24-802 Extension of Real Estate Tax Deadline.

§ 24-803 Administration.

§ 24-804 Authorization.