Borough of Mount Oliver, PA
Allegheny 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
[HISTORY: Adopted by the Borough Council of the Borough of Mount Oliver as indicated in article histories. Amendments noted where applicable.]
Article I Earned Income Tax

§ 223-1 Definitions and word usage.

§ 223-2 Imposition of tax.

§ 223-3 Declaration and payment of tax.

§ 223-4 Collection at source.

§ 223-5 Powers and duties of Income Tax Officer.

§ 223-6 Suit for collection of tax.

§ 223-7 Interest and penalties.

§ 223-8 Payment under protest; refunds.

§ 223-9 Applicability.

§ 223-10 Violations and penalties.

Article II Real Property Tax

§ 223-11 Title.

§ 223-12 Authority.

§ 223-13 Time and place of payment.

§ 223-14 (Reserved)

§ 223-15 (Reserved)

§ 223-16 (Reserved)

§ 223-17 (Reserved)

§ 223-18 (Reserved)

§ 223-19 (Reserved)

§ 223-20 (Reserved)

Article III Local Services Tax

§ 223-21 Definitions.

§ 223-22 Exempt persons.

§ 223-23 Exemption certificate.

§ 223-24 Collection of tax.

§ 223-25 Refunds.

§ 223-26 Uses of tax revenues.

§ 223-27 Suits for collection; interest; penalty for nonpayment.

§ 223-28 Violations and penalties.

§ 223-29 Construction of provisions.

§ 223-30 (Reserved)

§ 223-31 (Reserved)

Article IV Realty Transfer Tax

§ 223-32 Imposition of tax.

§ 223-33 Administration; collection; enforcement.

§ 223-34 (Reserved)

§ 223-35 (Reserved)

§ 223-36 (Reserved)

§ 223-37 (Reserved)

§ 223-38 (Reserved)

§ 223-39 (Reserved)

§ 223-40 (Reserved)

§ 223-41 (Reserved)

§ 223-42 (Reserved)

§ 223-43 (Reserved)

§ 223-44 (Reserved)

§ 223-45 (Reserved)

§ 223-46 (Reserved)

§ 223-47 (Reserved)

§ 223-48 (Reserved)

Article V Tax Assessment Limitation

§ 223-49 Definitions.

§ 223-50 Tax relief for eligible taxpayers.

§ 223-51 Participation in limitation of tax assessment program.

§ 223-52 Rules and regulations.

Article VI Business Privilege Tax

§ 223-53 Title.

§ 223-54 Definitions; word usage.

§ 223-55 Determination of applicability.

§ 223-56 Imposition of tax.

§ 223-57 Registration required.

§ 223-58 Amount; time of payment.

§ 223-59 Powers and duties of the Collector.

§ 223-60 Collection of delinquent taxes.

§ 223-61 Disposition of funds.

§ 223-62 Violations and penalties.

§ 223-63 Interest and penalties.

§ 223-64 Applicablity; severability.

§ 223-65 Effect on other legislation.

§ 223-66 When effective; continuation.

Article VII Temporary Real Estate Tax Exemption in Deteriorated Areas

§ 223-67 Definitions.

§ 223-68 Determination of area.

§ 223-69 Tax exemption.

§ 223-70 Exemption schedule.

§ 223-71 Procedure for obtaining exemption.

§ 223-72 Transferability of exemption.

§ 223-73 Severability.

§ 223-74 Contemporaneous adoption of county ordinance required.

§ 223-75 Rules and regulations.