Borough of Ligonier, PA
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2023-06-08
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Part II: General Legislation
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Chapter 139 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Auditor, Independent
- Ch 11 Council, Borough
- Ch 13 Fire Companies
- Ch 15 Intermunicipal Agreements
- Ch 18 Municipal Authority
- Ch 21 Planning Commission
- Ch 23 (Reserved)
- Ch 25 Police Pension Plan
- Ch 28 Salaries and Compensation
- Ch 31 Social Security
- Ch 34 Town Hall
- Part II: General Legislation
- Ch 42 Alcoholic Beverages
- Ch 44 Amusements and Amusement Devices
- Ch 46 Arcades
- Ch 49 Bamboo
- Ch 51 Bicycles, Skateboards and Wheeled Devices
- Ch 54 Brush, Grass and Weeds
- Ch 58 (Reserved)
- Ch 61 Buildings, Numbering of
- Ch 63 Burials
- Ch 65 Cafes, Sidewalk
- Ch 68 Construction Codes, Uniform
- Ch 70 Curfew
- Ch 73 Dogs and Other Animals
- Ch 81 Firearms
- Ch 84 Fire Prevention
- Ch 86 Flood Hazard Areas
- Ch 89 Fort Ligonier Days
- Ch 94 Garbage, Rubbish and Refuse
- Ch 105 Land Use and Development
- Ch 107 Loitering
- Ch 112 Nuisances, Public
- Ch 114 Outdoor Fuel-Burning Appliances
- Ch 116 Parks and Recreation
- Ch 119 Peace and Good Order
- Ch 122 Peddlers
- Ch 123 Property Maintenance
- Ch 124 Records and Reports
- Ch 128 (Reserved)
- Ch 131 Shade Trees
- Ch 132 Signs
- Ch 134 Smoke Detectors
- Ch 134A Stormwater Management
- Ch 135 Streets and Sidewalks
- Ch 139 Taxation
- Ch 139 Art I Real Estate Transfer Tax
- § 139-1 Short title.
- § 139-2 Definitions and word usage.
- § 139-3 Imposition of tax.
- § 139-4 Adoption of statutory provisions.
- § 139-5 Receipt of payment.
- § 139-6 Documents to set forth value.
- § 139-7 Prohibited acts.
- § 139-8 Violations and penalties.
- § 139-9 Purpose of tax.
- § 139-10 Interest penalties for late payment.
- § 139-11 Recovery of unpaid taxes, interest and penalties.
- § 139-12 Unpaid tax to be lien.
- § 139-13 Statutory authority.
- § 139-14 Continuation of tax.
- Ch 139 Art II Earned Income Tax
- § 139-15 Definitions.
- § 139-16 Imposition of tax.
- § 139-17 Collector; rules and regulations of Finance Director and Council.
- § 139-18 Tax returns and payment of tax.
- § 139-19 Collection at the source.
- § 139-20 Powers and duties of Collector.
- § 139-21 Enforcement; penalty for divulging confidential information.
- § 139-22 Interest penalty for late payments.
- § 139-23 Collection of unpaid taxes.
- § 139-24 Violations and penalties.
- § 139-25 Applicability.
- Ch 139 Art III Per Capita Tax
- § 139-26 Tax imposed.
- § 139-27 Collecting official.
- § 139-28 Bond.
- § 139-29 Warrant for collection.
- § 139-30 Compensation for Tax Collector.
- § 139-31 Notice of tax.
- § 139-32 Addition of persons to tax duplicate.
- § 139-33 Powers and duties of Tax Collector.
- § 139-34 Continuation of tax.
- Ch 139 Art IV Amusement Tax
- § 139-35 Tax imposed.
- § 139-36 Collection; rules and regulations.
- § 139-37 Duty of owners to report and pay tax.
- § 139-38 Duty of Borough to collect and receive tax.
- § 139-39 Enforcement; investigations; penalties for divulging confidential information.
- § 139-40 Interest penalty for late payment.
- § 139-41 Collection of unpaid taxes.
- § 139-42 Violations and penalties.
- § 139-43 Applicability.
- § 139-44 Continuation of tax.
- Ch 139 Art V Local Services Tax
- § 139-45 Definitions.
- § 139-46 Levy of tax.
- § 139-47 Exemptions; refunds.
- § 139-48 Duty of employers to collect.
- § 139-49 Returns.
- § 139-50 Dates for determining tax liability and payment.
- § 139-51 Self-employed individuals.
- § 139-52 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- § 139-53 Nonresidents subject to tax.
- § 139-54 Administration of tax.
- § 139-55 Suits for collection.
- § 139-56 Violations and penalties.
- § 139-57 Interpretation.
- Ch 139 Art VI Name and Address Lists of Rental Property Occupants
- § 139-58 Duty to supply information.
- § 139-59 Supply of information to Borough officials.
- § 139-60 Violations and penalties.
- Ch 139 Art VII Local Taxpayers Bill of Rights
- § 139-61 Provisions adopted; compliance required.
- § 139-62 Disclosure statement.
- § 139-63 Administrative appeals procedures.
- § 139-64 Hearing Officer.
- § 139-65 Taxpayer Rights Coordinator.
- § 139-66 PAMS fee.
- § 139-67 Repealer; effective date.
- Ch 145 Vehicles and Traffic
- Ch 148 Vehicles, Unlicensed
- Ch 152 Water
- Ch 156 Zoning
- Appendix
- Ch A158 Fees
- Ch A159 Street Vacations
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Borough Council of the Borough of
Ligonier as indicted in article histories. Amendments noted where
applicable.]
