City of Washington, PA
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2020-08-06
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Part II: General Legislation
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Chapter 325 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administrator
- Ch 9 Assessments
- Ch 14 Authorities
- Ch 20 Boards and Commissions
- Ch 28 Delinquent Tax Collector
- Ch 35 Finances
- Ch 44 Officers and Employees
- Ch 49 Pensions
- Ch 60 Salaries and Compensation
- Ch 72 Warrantless Arrests
- Part II: General Legislation
- Ch 82 Abandoned Properties, Registration of
- Ch 90 Alarm Systems
- Ch 96 Alcoholic Beverages
- Ch 102 Ambulance Services
- Ch 107 Amusements and Entertainments
- Ch 115 Animals
- Ch 125 Blighted Neighborhood Reclamation and Revitalization
- Ch 130 Construction Codes
- Ch 136 Curfew
- Ch 148 Explosives
- Ch 153 Fences
- Ch 159 Firearms, Weapons and Chemical Devices
- Ch 163 Fire and Emergency Services
- Ch 168 Fire Prevention
- Ch 173 Fireworks
- Ch 180 Flood Damage Prevention
- Ch 187 Garage and Yard Sales
- Ch 194 Insurance Claims
- Ch 202 Littering
- Ch 208 Municipal Claims and Delinquent Taxes
- Ch 215 Noise
- Ch 222 Nuisances
- Ch 228 Obscenity
- Ch 234 Parks and Recreation
- Ch 240 Peace and Good Order
- Ch 246 Peddling and Soliciting
- Ch 254 Public Property
- Ch 260 Rental Property
- Ch 265 Restaurants
- Ch 271 Sewers and Sewage Disposal
- Ch 276 Sexually Oriented Businesses
- Ch 282 Shade Trees
- Ch 286 Signs
- Ch 294 Solid Waste
- Ch 300 Storage Units; Temporary Dumpsters
- Ch 305 Stormwater Management; Water Conservation Standards
- Ch 310 Streets and Sidewalks
- Ch 315 Subdivision and Land Development
- Ch 319 Swimming Pools
- Ch 325 Taxation
- Ch 325 Art I Mercantile License Tax
- § 325-1 Definitions.
- § 325-2 Levy and collection of tax.
- § 325-3 Licenses.
- § 325-4 Imposition and rate of tax.
- § 325-5 Computation of volume of business.
- § 325-6 Returns.
- § 325-7 Payment.
- § 325-8 Powers and duties of Treasurer.
- § 325-9 Suit on collection.
- § 325-10 Violations and penalties.
- § 325-11 Regulations.
- § 325-12 Information collected to remain confidential.
- Ch 325 Art II Deed Transfer Tax
- § 325-13 Short title.
- § 325-14 Authority.
- § 325-15 Definitions.
- § 325-16 Imposition of tax; interest.
- § 325-17 Exempt parties.
- § 325-18 Excluded transactions.
- § 325-19 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
- § 325-20 Acquired company.
- § 325-21 Credits against tax.
- § 325-22 Extension of lease.
- § 325-23 Proceeds of judicial sale.
- § 325-24 Duties of Recorder of Deeds.
- § 325-25 Statement of value.
- § 325-26 Civil penalties.
- § 325-27 Lien.
- § 325-28 Enforcement.
- § 325-29 Regulations.
- Ch 325 Art III Business Privilege Tax
- § 325-30 Title.
- § 325-31 Definitions.
- § 325-32 Imposition and rate of tax.
- § 325-33 Computation of gross receipts.
- § 325-34 Registration.
- § 325-35 Returns.
- § 325-36 Payment of tax.
- § 325-37 Powers and duties of Treasurer.
- § 325-38 Suit on collections; penalty.
- § 325-39 Violations and penalties.
- § 325-40 Authority.
- § 325-41 Abatement.
- Ch 325 Art IV Real Estate Tax Rates
- § 325-42 Levy.
- § 325-43 Penalty.
- Ch 325 Art V Local Taxpayers Bill of Rights
- § 325-44 Definitions.
- § 325-45 Disclosure statement.
- § 325-46 Requirements for requests.
- § 325-47 Refunds of overpayments.
- § 325-48 Interest on overpayment.
- § 325-49 Notice of basis of underpayment.
- § 325-50 Abatement of certain interest and penalty.
- § 325-51 Application of payments.
- § 325-52 Administrative appeals.
- § 325-53 Petitions.
- § 325-54 Appeals.
- § 325-55 Confidentiality of tax information.
- § 325-56 Taxes on real property.
- Ch 325 Art VI Interim Assessment and Taxation of Improvements
- § 325-57 Assessment of property to which major improvements made.
- § 325-58 Month of assessment.
- § 325-59 Discounts; penalties.
- § 325-60 Enforcement.
- Ch 325 Art VII Local Economic Revitalization Tax for General Business District
- § 325-61 Definitions.
- § 325-62 Designated areas.
- § 325-63 Exemption.
- § 325-64 Application for exemption.
- § 325-65 Exemption schedule.
- § 325-66 Exemption limitations.
- § 325-67 Sale of property.
- § 325-68 Assessment.
- § 325-69 Tax Assessment Office procedures.
- § 325-70 Effective date and term.
- Ch 325 Art VIII Parking Tax
- § 325-71 Short title.
- § 325-72 Definitions.
- § 325-73 Tax imposed.
- § 325-74 Registration.
- § 325-75 Maintenance of records.
- § 325-76 Tickets and tags.
- § 325-77 Tax remittance and returns; commission.
- § 325-78 Rules and regulations.
- § 325-79 Violations and penalties.
- Ch 325 Art IX Residential Property LERTA
- § 325-80 Exemption authorized.
- § 325-81 Tax abatement program for physically blighted residential properties.
- § 325-82 Length of exemption.
- Ch 325 Art X Local Services Tax
- § 325-83 Definitions.
- § 325-84 Imposition of tax.
- § 325-85 Exemptions and refunds.
- § 325-86 Duty of employer to collect.
- § 325-87 Returns.
- § 325-88 Dates for determining tax liability and payment.
- § 325-89 Self-employed individuals.
- § 325-90 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- § 325-91 Nonresidents subject to tax.
- § 325-92 Administration of tax.
- § 325-93 Suits for collection.
- § 325-94 Violations and penalties.
- § 325-95 When effective.
- Ch 325 Art XI Earned Income Tax
- § 325-96 Definitions.
- § 325-97 Imposition of tax.
- § 325-98 Individual tax returns and payments.
- § 325-99 Employer withholding, remittance, and tax returns.
- § 325-100 Tax Collector.
- § 325-101 Interest, penalties, costs and fines.
- § 325-102 Purpose; repealer.
- § 325-103 Effective date.
- Ch 335 Vehicles and Traffic
- Ch 342 Weeds, Grass and Vegetation
- Ch 350 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Mayor and Council of the City of
Washington as indicated in article histories. Amendments noted where
applicable.]
