Borough of Downingtown, PA Taxation

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Borough of Downingtown, PA

Chester County

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Table of Contents

Table of Contents

Public Documents

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Chapter 264 Taxation

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[HISTORY: Adopted by the Borough Council of the Borough of Downingtown as indicated in article histories.[1] Amendments noted where applicable.]

Editor's Note: In addition to the taxes provided for in this chapter, the Borough Council annually levies a tax on all properties and occupations. A copy of the latest ordinance imposing this tax is on file in the Borough offices.

Article I Earned Income and Net Proceeds Tax

§ 264-1 Incorporation of statute.

§ 264-2 Imposition of tax.

§ 264-3 Filing of declarations; payment of tax; returns.

§ 264-4 Collection at source.

§ 264-5 Income Tax Officer; powers and duties.

§ 264-6 Applicability.

Article II Local Services Tax

§ 264-7 Imposition of tax.

§ 264-8 Definitions.

§ 264-9 Levy of tax.

§ 264-10 Exemption and refunds.

§ 264-11 Duty of employers to collect.

§ 264-12 Returns.

§ 264-13 Dates for determining tax liability and payment.

§ 264-14 Self-employed individuals.

§ 264-15 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 264-16 Nonresidents subject to tax.

§ 264-17 Administration of tax.

§ 264-18 Suits for collection.

§ 264-19 Violations and penalties.

§ 264-19.1 Interpretation.

Article III Realty Transfer Tax

§ 264-20 Statutory authority.

§ 264-21 Definitions.

§ 264-22 Imposition of tax; interest.

§ 264-23 Exempt parties.

§ 264-24 Excluded transactions.

§ 264-25 Documents relating to associations or corporations.

§ 264-26 Acquired company.

§ 264-27 Credits against tax.

§ 264-28 Extension of lease.

§ 264-29 Proceeds of judicial sale.

§ 264-30 Duties of Recorder of Deeds.

§ 264-31 Statement of value.

§ 264-32 Civil penalties.

§ 264-33 Tax to become a lien.

§ 264-34 Recovery of tax and penalties.

§ 264-35 Enforcement; regulations.

Article IV Delinquent Tax Payments

§ 264-36 Penalty imposed.

§ 264-37 Penalty to be part of tax due.