Borough of Lewistown, PA
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2023-05-10
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Part II: General Legislation
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Chapter 225 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Auditor
- Ch 10 Building Appeals Board
- Ch 15 Council
- Ch 20 Educational Service Bureau
- Ch 24 Fire Department
- Ch 30 Manager
- Ch 36 Pensions
- Ch 40 Planning Commission
- Ch 44 Police Advisory Board
- Ch 46 Police Department
- Ch 50 Public Records
- Ch 55 Recreation Board
- Ch 60 Salaries and Compensation
- Ch 64 Secretary and Treasurer of Borough
- Ch 67 Tax Collector
- Ch 70 Zoning Hearing Board
- Part II: General Legislation
- Ch 75 Alarm Devices
- Ch 79 Alcoholic Beverages
- Ch 83 Amusements
- Ch 87 Animals
- Ch 91 Bicycles
- Ch 96 Buildings, Numbering of; Street Name Signage
- Ch 101 Cable Television
- Ch 110 Codes
- Ch 115 Curfew
- Ch 122 Fireworks
- Ch 125 Flood Damage Protection
- Ch 131 Grass, Brush and Weeds
- Ch 137 Insurance
- Ch 142 Loitering
- Ch 148 Mobile Home Parks
- Ch 152 Motor Vehicle Service Stations
- Ch 156 Municipal Claims
- Ch 160 Noise
- Ch 166 Parks and Recreation Areas
- Ch 170 Peace and Good Order
- Ch 175 Peddling and Soliciting
- Ch 180 Property, Public
- Ch 186 Roller-Skates, Skateboards and Scooters
- Ch 192 Sewers and Sewage Disposal
- Ch 200 Solid Waste
- Ch 208 Stormwater Management
- Ch 212 Streets and Sidewalks
- Ch 220 Subdivision and Land Development
- Ch 225 Taxation
- Ch 225 Art 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.
- Ch 225 Art 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.
- Ch 225 Art 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.
- Ch 225 Art 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.
- Ch 225 Art V Exemption From Taxes on New Improvements
- § 225-65 Policy and intentions.
- § 225-66 Exemption.
- § 225-67 Exemption schedule.
- § 225-68 Administration.
- Ch 225 Art VI Effect of Failure to Receive Real Estate Tax Notice
- § 225-69 Effect of failure to receive notice.
- § 225-70 Waiver of additional charges.
- Ch 233 Vehicles and Traffic
- Ch 236 Water
- Ch 240 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Borough Council of the Borough of
Lewistown as indicated in article histories. Amendments noted where
applicable.]
