Borough of Lewistown, PA
Mifflin County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Lewistown as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax collector compensation — See Ch. 60, Art. II.
Tax collector responsibility — See Ch. 67, Art. I.
Mechanical amusement devices tax — See Ch. Ch. 83, Art. II.
Article I Per Capita Tax

§ 225-1 Short title; legal authority.

§ 225-2 Levy of tax.

§ 225-3 Tax Collector; duties; compensation; oath; bond; reimbursement for expenses.

§ 225-4 Entry and issuance of duplicate.

§ 225-5 Notice of tax due.

§ 225-6 Collection of delinquent per capita tax by wage attachment.

§ 225-7 Collection of delinquent per capita tax by distress and sale of goods and chattels.

§ 225-8 Taxes to be remitted by tax collector to Borough.

§ 225-9 Failure to receive notice not to relieve taxpayer from payment of tax.

§ 225-10 Discounts and penalties.

§ 225-11 Receipts to be furnished.

§ 225-12 Addition of names to duplicate.

§ 225-13 Penalty for failure or neglect to pay tax.

Article II Real Estate Transfer Tax

§ 225-14 Short title.

§ 225-15 Authority.

§ 225-16 Definitions.

§ 225-17 Imposition of tax.

§ 225-18 Exempt parties.

§ 225-19 Excluded transactions.

§ 225-20 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 225-21 Acquired company.

§ 225-22 Credits against tax.

§ 225-23 Extension of lease.

§ 225-24 Proceeds of judicial sale.

§ 225-25 Duties of Recorder of Deeds.

§ 225-26 Statement of value.

§ 225-27 Civil penalties.

§ 225-28 Lien.

§ 225-29 Regulations.

§ 225-30 Refunds.

§ 225-31 Unlawful acts and penalty.

§ 225-32 Enforcement.

§ 225-33 Intent and interpretation.

Article III Earned Income and Net Profits Tax

§ 225-34 Title.

§ 225-35 Definitions.

§ 225-36 Imposition and levy of earned income and net profits tax.

§ 225-37 Returns and payments by individual taxpayers.

§ 225-38 Employer withholding, remittance and tax returns.

§ 225-39 Tax officer.

§ 225-40 Interest, penalties, costs and fines.

§ 225-41 Deductions; credits; losses; exemptions.

§ 225-42 Nonapplicability.

§ 225-43 Purpose.

§ 225-44 Applicable law.

§ 225-45 Effective date.

Article IV Local Services Tax

§ 225-46 Short title.

§ 225-47 Definitions.

§ 225-48 Levy of tax.

§ 225-49 Duty of employers.

§ 225-50 Returns.

§ 225-51 Employee's responsibility for filing return and paying tax.

§ 225-52 Dates for determination of tax liability and payment.

§ 225-53 Individuals engaged in more than one occupation.

§ 225-54 Self-employed individuals.

§ 225-55 Employers and self-employed individuals residing beyond corporate limits of Borough.

§ 225-56 Administration of tax.

§ 225-57 Interest and suits for collection.

§ 225-58 Collection of delinquent local services tax by wage attachment.

§ 225-59 Collection of delinquent local services tax by distress and sale of goods and chattels.

§ 225-60 Violations and penalties.

§ 225-61 Exemption.

§ 225-62 Applicability to employment.

§ 225-63 Savings clause.

§ 225-64 Effective date.