Borough of Norristown, PA
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2023-01-17
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The Code
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Part II: General Legislation
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Chapter 291 Taxation
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Administrative Code
- Ch 6 Affirmative Action
- Ch 8 Blighted Property Removal Committee
- Ch 9 Board of Code Appeals
- Ch 10 Code of Conduct
- Ch 12 Drug Task Force
- Ch 21 Ethics
- Ch 27 Fire Department
- Ch 31 Historical Architectural Review Board
- Ch 33 Housing Code Review Committee
- Ch 37 Human Relations Commission
- Ch 41 Information Technology Committee
- Ch 43 Insurance
- Ch 50 Library Service
- Ch 56 Meter Personnel; Traffic Guides
- Ch 60 Montgomery County Consortium of Communities
- Ch 62 Municipal Stormwater Authority
- Ch 63 Municipal Waste Authority
- Ch 66 Parks and Recreation Committee
- Ch 70 Planning Commission
- Ch 74 Police Department
- Ch 81 (Reserved)
- Ch 82 Shade Tree Commission and Tree Rules and Regulations
- Ch 85 (Reserved)
- Part II: General Legislation
- Ch 95 Alcoholic Beverages
- Ch 97 Alleys
- Ch 99 Amusement Machines
- Ch 103 Animals
- Ch 107 (Reserved)
- Ch 113 Bicycles
- Ch 119 (Reserved)
- Ch 120 Building Permits and Floodplain Management
- Ch 122 Buildings, Boarding and Enclosing of
- Ch 125 Buildings, Landmark
- Ch 128 Change of Use or Occupancy
- Ch 130 Checks, Returned
- Ch 132 Construction Codes, Uniform
- Ch 133 Contractors, Responsible
- Ch 135 Curfew
- Ch 140 Drugs and Drug Paraphernalia
- Ch 143 (Reserved)
- Ch 147 Emergencies
- Ch 151 Fees
- Ch 155 Firearms and Weapons
- Ch 157 Fire Insurance Claims
- Ch 159 Fire Prevention
- Ch 163 Fireworks
- Ch 169 Garage Sales
- Ch 172 Gas- and Oil-Burning Equipment
- Ch 176 Graffiti
- Ch 180 Hazardous Substances
- Ch 184 (Reserved)
- Ch 188 Discrimination
- Ch 194 Junkyards
- Ch 198 Kerosene Heating Units
- Ch 200 Lead Poisoning Prevention and Lead Hazard Control
- Ch 202 Littering
- Ch 203 Distribution of Commercial Handbills and Other Unsubscribed Literature
- Ch 204 Loitering
- Ch 209 (Reserved)
- Ch 215 Noise
- Ch 219 Numbering of Houses and Property
- Ch 222 Overcrowding of Dwelling Units
- Ch 223 Parades, Street Fairs, Block Parties and Assemblies
- Ch 224 Parking Permits
- Ch 225 Parks and Recreation Areas
- Ch 227 Pawnbrokers and Dealers in Precious Metals, Antiques and Secondhand Goods
- Ch 229 Peace and Good Order
- Ch 233 Peddling and Soliciting
- Ch 236 (Reserved)
- Ch 239 Property Maintenance
- Ch 239A Building Safety, Property Maintenance and Housing Code
- Ch 240 Property Maintenance Quick Ticket Program
- Ch 241 Property Transfer and Sewer Lateral Inspections
- Ch 242 Real Estate Registry
- Ch 243 Records
- Ch 245 Rental Property
- Ch 246 Rights-Of-Way
- Ch 247 Rodent Control
- Ch 251 Contractor Licensing
- Ch 258 Sewers and Sewage Disposal
- Ch 262 (Reserved)
- Ch 266 Smoking on Borough Property
- Ch 270 Snow and Ice Removal
- Ch 274 Solid Waste
- Ch 276 Stormwater Management
- Ch 278 Streets and Sidewalks
- Ch 282 Subdivision and Land Development
- Ch 286 Swimming Pools
- Ch 291 Taxation
- Ch 291 Art I Earned Income Tax
- § 291-1 Imposition of tax.
- § 291-2 Declaration and payment.
- § 291-3 Collection at source.
- § 291-4 Officer's powers and duties; confidentiality of records.
- § 291-5 Officer's compensation.
- § 291-6 Violations and penalties.
- § 291-7 Applicability.
- Ch 291 Art II Business Privilege Tax
- § 291-8 Definitions.
- § 291-9 Annual tax levy.
- § 291-10 Computation of volume of business.
- § 291-11 Exemptions.
- § 291-12 Deductions or exclusions from gross volume of business to be taxed.
- § 291-13 Rate when tax is imposed by two taxing bodies.
- § 291-14 Records.
- § 291-15 Tax returns.
- § 291-16 License and fees.
- § 291-17 Payment; late penalties; receipt.
- § 291-18 Violations and penalties.
- § 291-19 Borough Treasurer's duties.
- § 291-20 Borough Administrator's duties.
- § 291-21 Appeals.
- § 291-22 Lawsuits; collection of tax.
- § 291-23 Limitation of applicability; severability.
- § 291-24 Confidentiality.
- § 291-25 (Reserved)
- Ch 291 Art III Per Capita Tax
- § 291-26 Annual levy.
- § 291-27 Senior citizen exemption.
- § 291-28 Collection agent.
- Ch 291 Art IV Amusement Tax
- § 291-29 Definitions.
- § 291-30 Imposition of tax.
- § 291-31 Permits.
- § 291-32 Payment due.
- § 291-33 Unpaid taxes; penalties.
- § 291-34 Confidential information.
- § 291-35 Recoverability.
- § 291-36 Violations and penalties.
- Ch 291 Art V (Reserved)
- § 291-37 (Reserved)
- § 291-38 (Reserved)
- § 291-39 (Reserved)
- § 291-40 (Reserved)
- § 291-41 (Reserved)
- § 291-42 (Reserved)
- Ch 291 Art VI Tax Exemption for Local Economic Revitalization
- § 291-43 Definitions.
- § 291-44 Exempted areas and buildings.
- § 291-45 Amount of exemption.
- § 291-46 Exemption schedule.
- § 291-47 Notice to taxpayers; application for exemption.
- § 291-48 Procedure for obtaining exemption; appeals.
- § 291-49 Termination of provisions.
- § 291-50 Effective date of exemption.
- Ch 291 Art VII Real Estate Transfer Tax
- § 291-51 Imposition of tax.
- § 291-52 Administration; collection and enforcement.
- § 291-53 Interest on unpaid tax.
- § 291-54 Effective date.
- § 291-55 (Reserved)
- § 291-56 (Reserved)
- § 291-57 (Reserved)
- § 291-58 (Reserved)
- § 291-59 (Reserved)
- § 291-60 (Reserved)
- § 291-61 (Reserved)
- § 291-62 (Reserved)
- § 291-63 (Reserved)
- § 291-64 (Reserved)
- § 291-65 (Reserved)
- § 291-66 (Reserved)
- § 291-67 (Reserved)
- § 291-68 (Reserved)
- Ch 291 Art VIII Local Services Tax
- § 291-69 Definitions.
- § 291-70 Levy and collection.
- § 291-71 Amount of tax.
- § 291-72 Exemption.
- § 291-73 Upfront exemption.
- § 291-74 Restoration of withholding.
- § 291-75 Duty of employers.
- § 291-76 Returns.
- § 291-77 Dates for determining tax liability and payment.
- § 291-78 Individuals engaged in more than one occupation.
- § 291-79 Concurrent employment.
- § 291-80 Self-employed individuals.
- § 291-81 Employers and self-employed individuals residing beyond corporate limits.
- § 291-82 Administration of tax.
- § 291-83 Suits for collection.
- § 291-84 Fine and penalty.
- Ch 291 Art IX Parking Lot and Parking Garage Tax
- § 291-85 Definitions.
- § 291-86 Imposition of tax.
- § 291-87 Payment due.
- § 291-88 Unpaid taxes; penalties; interest.
- § 291-89 Confidential information.
- § 291-90 Recoverability.
- § 291-91 Right of audit.
- § 291-92 Violations and penalties.
- Ch 291 Art X Collection of Delinquent Real Estate Taxes
- § 291-93 Authorization; appointment of collector.
- § 291-94 Interest.
- § 291-95 Charges, expenses and fees.
- § 291-96 Additional action.
- Ch 291 Art XI Local Taxpayers' Bill of Rights
- § 291-97 Purpose.
- § 291-98 Applicability.
- Ch 291 Art XII Norristown Residential Tax Abatement
- § 291-99 Title.
- § 291-100 Purpose.
- § 291-101 Definitions.
- § 291-102 Grant of exemption.
- § 291-103 Deteriorated area boundaries.
- § 291-104 Maximum exemption amount.
- § 291-105 Exemption schedule.
- § 291-106 Exemption conditions and limitations.
- § 291-107 Ineligibility.
- § 291-108 Application process.
- § 291-109 Commencement of exemption.
- § 291-110 Three-year sunset provision.
- Ch 291 Art XIII Norristown Mixed Use Tax Incentive Program
- § 291-111 Title.
- § 291-112 Purpose.
- § 291-113 Definitions.
- § 291-114 Grant of exemption.
- § 291-115 Deteriorated area boundaries.
- § 291-116 Maximum exemption amount.
- § 291-117 Exemption schedule.
- § 291-118 Exemption conditions and limitations.
- § 291-119 Ineligibility.
- § 291-120 Incompatible uses/establishments.
- § 291-121 Application process.
- § 291-122 Commencement of exemption.
- § 291-123 Exemption termination due to transfer tax exemption claim.
- § 291-124 Municipal lien.
- § 291-125 Repayment due to code violations.
- § 291-126 Three-year sunset provision.
- Ch 293 Towing and Towers
- Ch 295 Trees
- Ch 297 Truss Construction
- Ch 301 Vehicles, Abandoned
- Ch 305 Vehicles and Traffic
- Ch 308 Vending Machines
- Ch 310 Water
- Ch 315 Weeds
- Ch 320 Zoning
- Appendix
- Ch A325 Cable Television Franchise
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Borough Council
of the Borough of Norristown as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Financial procedures — See Charter,
Art. VII.
Amusement machines — See Ch. 99.
[1]
Editor's Note: The real estate tax rate ordained
by the Norristown Borough Council is set annually by ordinance, and
a current copy is on file in the office of the Borough Secretary.
