Borough of Boyertown, PA Taxation

Borough of Boyertown, PA

Berks County

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Table of Contents

Table of Contents

Part I: Administrative Legislation
Ch 1 General Provisions
Ch 5 Auditor, Independent
Ch 10 Fire Department
Ch 13 Health, Board of
Ch 15 Intergovernmental Cooperation
Ch 25 Manager, Borough
Ch 29 Police Department
Ch 33 Police Pension Plan
Ch 38 Recreation Board
Ch 42 Retirement Plan
Ch 47 Social Security
Ch 53 Water Authority
Part II: General Legislation
Ch 60 Alarm Systems
Ch 64 Animals
Ch 70 Brush, Grass and Weeds
Ch 73 (Reserved)
Ch 78 Construction Codes, Uniform
Ch 81 Curfew
Ch 91 (Reserved)
Ch 94 (Reserved)
Ch 96 Fees
Ch 98 Fire Insurance Claims
Ch 100 (Reserved)
Ch 104 Flood Damage Prevention
Ch 108 (Reserved)
Ch 111 Forest Management
Ch 118 Licensing
Ch 124 (Reserved)
Ch 130 Parades
Ch 131 Parking
Ch 132 Parks and Recreation Areas
Ch 136 Peace and Good Order
Ch 140 (Reserved)
Ch 144 Property Maintenance
Ch 149 Rental Property
Ch 152 Sales, Household
Ch 156 Sewers and Sewage Disposal
Ch 162 Smoke Detectors
Ch 165 Stormwater Management
Ch 168 Streets and Sidewalks
Ch 171 Subdivision and Land Development
Ch 174 Taxation
Ch 174 Art 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.
Ch 174 Art 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.
Ch 174 Art 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.
Ch 174 Art 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.
Ch 174 Art 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.
Ch 174 Art 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.
Ch 174 Art VII Tax Certifications and Duplicates
§ 174-79 Tax certification fee.
§ 174-80 Duplicate tax bill fee.
Ch 174 Art VIII Collection of Delinquent Taxes by Third-Party Agency; Recovery of Fees
§ 174-81 Definitions.
§ 174-82 Authorization to engage third-party agency.
§ 174-83 Notice.
Ch 178 Tenant Registration
Ch 181 Trees
Ch 184 Vehicles and Traffic
Ch 190 Water
Ch 196 Zoning
Disposition List
Ch DL Disposition List

Public Documents

Chapter 174: Taxation

[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

Chapter 174 : Taxation

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

§ 174-81 Definitions.

§ 174-82 Authorization to engage third-party agency.

§ 174-83 Notice.