Borough of Lemoyne, PA
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2023-01-19
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Part II: General Legislation
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Chapter 488 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 12 Authorities, Municipal
- Ch 31 Emergency Medical Services
- Ch 36 Environmental Advisory Council
- Ch 42 Fire Company
- Ch 58 Manager
- Ch 67 Pensions
- Ch 73 Planning and Zoning Commission
- Ch 79 Police Department
- Ch 94 Salaries and Compensation
- Ch 101 Shade Tree Commission
- Part II: General Legislation
- Ch 128 Alarm Devices
- Ch 135 Alcoholic Beverages
- Ch 141 Amusements
- Ch 146 Animals
- Ch 169 Brush, Grass and Weeds
- Ch 177 Buildings, Numbering of
- Ch 183 Burning, Open
- Ch 188 Cable Television
- Ch 200 Construction Codes, Uniform
- Ch 206 Curfew
- Ch 212 Disorderly Conduct
- Ch 229 Drugs and Drug Paraphernalia
- Ch 241 Emergency Management
- Ch 258 Firearms
- Ch 265 Fire Prevention
- Ch 268 Fireworks
- Ch 274 Floodplain Management
- Ch 283 Garage Sales
- Ch 305 Insurance
- Ch 347 Parks and Recreation Areas
- Ch 358 Peddling and Soliciting
- Ch 370 Property Maintenance
- Ch 379 Public Property
- Ch 394 Rental Property
- Ch 411 Secondhand Dealers
- Ch 420 Sewers and Sewage Disposal
- Ch 432 Smoke Detectors
- Ch 445 Solid Waste
- Ch 453 Storm Sewers
- Ch 460 Stormwater Management
- Ch 472 Streets and Sidewalks
- Ch 480 Subdivision and Land Development
- Ch 488 Taxation
- Ch 488 Art I Earned Income and Net Profits Tax
- § 488-1 Definitions.
- § 488-2 Imposition of tax.
- § 488-3 Declaration and payment of tax.
- § 488-4 Collection at source.
- § 488-5 Powers and duties of the Income Tax Officer.
- § 488-6 Suit for collection of taxes.
- § 488-7 Interest and penalties.
- § 488-8 Payment and refunds.
- § 488-9 Appointment of Income Tax Officer.
- § 488-10 Applicability.
- § 488-11 Reciprocal agreements.
- § 488-12 Fines and penalties for violations.
- § 488-13 Authority.
- § 488-14 Severability.
- Ch 488 Art II Per Capita Tax
- § 488-15 Imposition of tax.
- § 488-16 Eighteen-year-olds liable for tax.
- § 488-17 Collection.
- § 488-18 Responsibility to notify Tax Collector.
- § 488-19 Violations and penalties.
- Ch 488 Art III Residence/Occupation Tax
- § 488-20 Imposition.
- § 488-21 Legal authority for tax and collection.
- Ch 488 Art IV Local Services Tax
- § 488-22 Short title.
- § 488-23 Authority.
- § 488-24 Purpose.
- § 488-25 Definitions.
- § 488-26 Levy.
- § 488-27 Restricted use.
- § 488-28 Duty of employer.
- § 488-29 Returns.
- § 488-30 Dates for determining tax liability and payment.
- § 488-31 Individuals engaged in more than one occupation.
- § 488-32 Exemptions to the Local Services Tax.
- § 488-33 Self-employed individuals.
- § 488-34 Employers and self-employed individuals residing beyond the limits of the Borough.
- § 488-35 Administration of tax.
- § 488-36 Suit for collection.
- § 488-37 Violations and penalties.
- Ch 488 Art V Discounts, Penalties and Exemptions
- § 488-38 Rates of discount and penalty.
- § 488-39 Applicability to certain taxes to underaged.
- Ch 488 Art VI Real Estate Transfer Tax
- § 488-40 Authority and enactment.
- § 488-41 Short title.
- § 488-42 Definitions.
- § 488-43 Imposition of tax.
- § 488-44 Exempt parties.
- § 488-45 Excluded transactions.
- § 488-46 Documents relating to association or corporations and members, partners, stockholders or shareholders thereof.
- § 488-47 Acquired company.
- § 488-48 Credits against tax.
- § 488-49 Extension of lease.
- § 488-50 Proceeds of judicial sale.
- § 488-51 Documentary stamps.
- § 488-52 Statement of value.
- § 488-53 Additions to tax.
- § 488-54 Violations and penalties.
- § 488-55 Recovery of taxes and interest.
- § 488-56 Tax constitutes lien against property.
- § 488-57 Transferee's liability for unpaid tax.
- Ch 488 Art VII Delinquent Accounts
- § 488-58 Cost of Collection Schedule.
- § 488-59 Authorization to collect.
- Ch 488 Art VIII Volunteer Service Tax Credit
- § 488-60 Definitions.
- § 488-61 Volunteer Service Tax Credit Program.
- § 488-62 Real property tax credit.
- § 488-63 Appeals.
- Ch 488 Art IX Fire Protection Services Appropriations Tax
- § 488-64 Authority.
- § 488-65 Purpose of tax and levy.
- § 488-66 Repealer.
- § 488-67 Severability.
- Ch 499 Trees
- Ch 514 Vector Control
- Ch 525 Vehicles and Traffic
- Ch 550 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Borough Council of the Borough of
Lemoyne as indicated in article histories. Amendments noted where
applicable.]
ATTACHMENTS
Attachment 1 - Schedule of Costs
