Borough of Mifflinburg, PA
Union County
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Table of Contents
Table of Contents
Part 1 EARNED INCOME TAX

§ 25-101 Title.

§ 25-102 Definitions.

§ 25-103 Imposition of Tax.

§ 25-104 Declaration and Payment of Tax.

§ 25-105 Collection at Source.

§ 25-106 Powers and Duties of Officer.

§ 25-107 Suit For Collection of Tax.

§ 25-108 Interest and Penalties.

§ 25-109 Fines and Penalties for Violation of Part.

§ 25-110 Authority.

§ 25-111 Reconciliation of Re-enacted and Amended Ordinance with Prior Ordinances.

Part 2 OCCUPATIONAL PRIVILEGE TAX

§ 25-201 Definitions.

§ 25-202 Levy and Exemption.

§ 25-203 Amount of Tax.

§ 25-204 Duty of Employers.

§ 25-205 Returns.

§ 25-206 Dates for Determining Tax Liability and Payment.

§ 25-207 Individuals Engaged in More Than One Occupation.

§ 25-208 Self-Employed Individuals.

§ 25-209 Individuals Residing Beyond the Corporate Limits of the Borough of Mifflinburg.

§ 25-210 Administration of Tax.

§ 25-211 Suits for Collection.

§ 25-212 Fine and Penalty.

§ 25-213 Continuing Offense.

§ 25-214 Validity.

§ 25-215 Saving Clause.

§ 25-216 Effective Date.

Part 3 REALTY TRANSFER TAX

§ 25-301 Short Title.

§ 25-302 Authority.

§ 25-303 Definitions.

§ 25-304 Imposition of Tax; Interest.

§ 25-305 Exempt Parties.

§ 25-306 Excluded Transactions.

§ 25-307 Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.

§ 25-308 Acquired Company.

§ 25-309 Credits Against Tax.

§ 25-310 Extension of Lease.

§ 25-311 Proceeds of Judicial Sale.

§ 25-312 Duties of Recorder of Deeds.

§ 25-313 Statement of Value.

§ 25-314 Civil Penalties.

§ 25-315 Lien.

§ 25-316 Enforcement.

§ 25-317 Regulations.

§ 25-318 Severability.

Part 4 LOCAL TAXPAYERS BILL OF RIGHTS

§ 25-401 Adoption of Rules and Regulations.

§ 25-402 Adoption of Disclosure Statement.

§ 25-403 Adoption of Petition for Appeal and Refund.

§ 25-404 Determination.

§ 25-405 Adoption of Administrative Appeal Procedures.