Borough of Forty Fort, PA
Luzerne County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
Part 1 EARNED INCOME TAX

§ 24-101 Tax Levied.

§ 24-102 Provisions of Local Tax Enabling Act; Options.

§ 24-103 Income Tax Officer.

§ 24-104 Inspection of Books.

§ 24-105 Duties of Income Tax Officer.

§ 24-106 Incorporation of Local Tax Enabling Act.

§ 24-107 Penalties.

Part 2 MERCANTILE TAX

§ 24-201 Definitions.

§ 24-202 Levy and Collection of Tax.

§ 24-203 Licenses.

§ 24-204 Imposition; Rate of Tax.

§ 24-205 Computation of Volume of Business.

§ 24-206 Returns.

§ 24-207 Payment.

§ 24-208 Powers and Duties of Mercantile Tax Collector.

§ 24-209 Confidential Nature of Returns, Etc.

§ 24-210 Suit on Collection; Penalty.

§ 24-211 Fine and Penalties.

Part 3 LOCAL SERVICES TAX

§ 24-301 Title.

§ 24-302 Definitions.

§ 24-303 Levy of Tax.

§ 24-304 Exemption and Refunds.

§ 24-305 Duty of Employers to Collect.

§ 24-306 Returns.

§ 24-307 Dates for Determining Tax Liability and Payment.

§ 24-308 Self-Employed Individuals.

§ 24-309 Individuals Engaged in More Than One Occupation or Employed in More Than One Political Subdivision.

§ 24-310 Nonresidents Subject to Tax.

§ 24-311 Administration of Tax.

§ 24-312 Suits for Collection.

§ 24-313 Violations and Penalties.

§ 24-314 Interpretation.

Part 4 REALTY TRANSFER TAX

§ 24-401 Short Title.

§ 24-402 Authority.

§ 24-403 Definitions.

§ 24-404 Imposition of Tax; Interest.

§ 24-405 Exempt Parties.

§ 24-406 Excluded Transactions.

§ 24-407 Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.

§ 24-408 Acquired Company.

§ 24-409 Credits Against Tax.

§ 24-410 Extension of Lease.

§ 24-411 Proceeds of Judicial Sale.

§ 24-412 Duties of Recorder of Deeds.

§ 24-413 Statement of Value.

§ 24-414 Civil Penalties.

§ 24-415 Lien.

§ 24-416 Enforcement.

§ 24-417 Regulations.

Part 5 BUSINESS PRIVILEGE TAX

§ 24-501 Title.

§ 24-502 Definitions; Word Usage.

§ 24-503 Determination of Applicability.

§ 24-504 Imposition of Tax.

§ 24-505 Registration Required.

§ 24-506 Amount; Time of Payment.

§ 24-507 Powers and Duties of Tax Collector.

§ 24-508 Collection; Interest; Nonpayment Charges.

§ 24-509 Disposition of Funds.

§ 24-510 Construal of Provisions.

Part 6 LOCAL TAXPAYER'S BILL OF RIGHTS

§ 24-601 Definitions.

§ 24-602 Local Taxpayer Bill of Rights.

Part 7 REAL ESTATE TAX CERTIFICATION

§ 24-701 Real Estate Tax Certification.

§ 24-702 Insufficient Fund Check.

Part 8 COLLECTION OF DELINQUENT REAL ESTATE TAXES

§ 24-801 Alternate Collector.

§ 24-802 Interest.

§ 24-803 Charges, Expenses and Fees.

§ 24-804 Additional Actions.

§ 24-805 Extension Procedures.