[HISTORY: Adopted by the Borough Council of the Borough of
Boyertown as indicated in article histories. Amendments noted where
applicable.]
Attachment 1 - Walnut Square Abatement Area Map
Article I Per Capita Tax
§ 174-1 Authority.
§ 174-2 Tax levied.
§ 174-3 Collection.
§ 174-4 Tax Collector's bond.
§ 174-5 Warrant for collection.
§ 174-6 Compensation of Tax Collector.
§ 174-7 Notice to taxpayers.
§ 174-8 Adding inhabitants to tax duplicate.
§ 174-9 Collection by distress.
§ 174-10 Collection from employers.
§ 174-11 Records.
§ 174-12 Audit.
§ 174-13 Discounts and interest penalties.
§ 174-14 Powers and duties of Tax Collector.
§ 174-15 Continuance of provisions.
Article II Earned Income Tax
§ 174-16 Authority.
§ 174-17 Definition and word usage.
§ 174-18 Imposition of tax.
§ 174-19 No exemption from tax.
§ 174-20 Individual tax returns and payments.
§ 174-21 Employer withholding, remittance, and tax returns.
§ 174-22 Tax Collector.
§ 174-23 Interest, penalties, costs and fines.
§ 174-24 Severability.
§ 174-24.1 Purpose; amendment/restatement; repealer.
Article III Amusement Device License Fee
§ 174-25 Authority.
§ 174-26 Definitions.
§ 174-27 Fee levied.
§ 174-28 Supervision required.
§ 174-29 Disturbances to be minimized.
§ 174-30 License required.
§ 174-31 Closing of violating premises.
§ 174-32 Violations and penalties.
Article IV Local Services Tax
§ 174-33 Definitions.
§ 174-34 Imposition of tax.
§ 174-35 Amount of tax.
§ 174-36 Assessment; collection; delinquency; penalties; filing of information by businesses and landlords.
§ 174-37 Duty of employers.
§ 174-38 Individuals with several occupations.
§ 174-39 (Reserved)
§ 174-40 Self-employed individuals.
§ 174-41 Tax to be in addition to other taxes.
§ 174-42 Powers and duties of Tax Collector.
§ 174-43 Suit on collection.
§ 174-44 Violations and penalties.
§ 174-45 (Reserved)
§ 174-46 Authority.
§ 174-47 Continuance of provisions.
§ 174-47.1 Exemption from tax.
Article V Realty Transfer Tax
§ 174-48 Title.
§ 174-49 Authority.
§ 174-50 Definitions.
§ 174-51 Imposition of tax; interest.
§ 174-52 Exempt parties.
§ 174-53 Excluded transactions.
§ 174-54 Documents to be fully taxable.
§ 174-55 Acquired company.
§ 174-56 Credits against tax.
§ 174-57 Extension of lease.
§ 174-58 Proceeds of judicial sale.
§ 174-59 Duties of Recorder of Deeds.
§ 174-60 Statement of value.
§ 174-61 Civil penalties.
§ 174-62 Liens.
§ 174-63 Enforcement.
§ 174-64 Regulations.
Article VI Business Tax Abatement
§ 174-65 Word usage; definitions.
§ 174-66 Findings.
§ 174-67 Exemption granted.
§ 174-68 Limit of exemption.
§ 174-69 Permits required.
§ 174-70 Compliance with other provisions.
§ 174-71 Amount of exemption.
§ 174-72 Requests for exemption.
§ 174-73 Forward of requests to assessment agency.
§ 174-74 Review by assessment agency.
§ 174-75 Applicability of new construction and improvement costs.
§ 174-76 Proportional application of reduced assessment.
§ 174-77 Administration.
§ 174-78 Continuance of exemptions.
Article VII Tax Certifications and Duplicates
§ 174-79 Tax certification fee.
§ 174-80 Duplicate tax bill fee.
Article VIII Collection of Delinquent Taxes by Third-Party Agency; Recovery of Fees