City of Clairton, PA
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2019-12-16
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PART II: GENERAL LEGISLATION
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Chapter 315 Taxation
- THE CHARTER
- Ch C Charter
- PART I: ADMINISTRATIVE LEGISLATION
- Ch 1 General Provisions
- Ch 5 Administration of Government
- Ch 9 Ambulance Service
- Ch 11 (Reserved)
- Ch 15 Citations
- Ch 17 City Property
- Ch 21 Contractor Certificates of Indebtedness
- Ch 25 Contracts, Deeds and Agreements
- Ch 28 Department of Community Development
- Ch 33 Financial Officer
- Ch 34 Financial Policies
- Ch 41 Human Needs and Resources Advisory Board
- Ch 47 Investments
- Ch 57 Manager, City
- Ch 61 Meetings
- Ch 69 Officers and Employees
- Ch 73 Ordinance Officer
- Ch 79 Pensions
- Ch 83 Personnel Board
- Ch 84 Personnel Rules and Regulations
- Ch 87 Planning Commission
- Ch 89 Police Department
- Ch 91 Public Service Special Commission
- Ch 95 Records
- Ch 97 Recovery Plan
- Ch 101 Recreation and Parks Advisory Board
- Ch 105 Retirement Benefits
- Ch 111 Salaries and Compensation
- Ch 115 Sewer Authority
- Ch 125 Vacant Property Review and Economic Development Authority
- PART II: GENERAL LEGISLATION
- Ch 141 Activities, Temporary Outdoor
- Ch 145 Advertising Materials
- Ch 145A Airport Zoning
- Ch 146 Alarm Systems
- Ch 147 Alcoholic Beverages
- Ch 149 Amusement Devices
- Ch 155 Bicycles
- Ch 159 Brush, Grass and Weeds
- Ch 163 Building Construction
- Ch 167 Buildings, Numbering of
- Ch 169 Bushes, Shrubs and Hedges
- Ch 170 Claim Collections
- Ch 171 Construction Codes, Uniform
- Ch 173 Curfew
- Ch 179 Dogs and Other Animals
- Ch 185 Electrical Standards
- Ch 189 Excavations
- Ch 195 Fees
- Ch 197 Firearms
- Ch 199 Fire Prevention
- Ch 203 Flood Damage Prevention
- Ch 208 Gas and Oil Exploration
- Ch 211 Grading, Paving and Curbing
- Ch 213 Graffiti
- Ch 214 Grease Traps and Interceptors
- Ch 215 Home Contractors
- Ch 217 Housing and Health Standards
- Ch 221 Insurance
- Ch 225 Junk and Junk Dealers
- Ch 228 Loitering and Prowling
- Ch 235 Mercantile Licenses
- Ch 237 Minors
- Ch 243 Noise
- Ch 245 Nonprofit Organizations
- Ch 247 Nuisances
- Ch 255 Parks and Recreation Areas
- Ch 259 Peddling and Soliciting
- Ch 263 Personal Care Residence Homes
- Ch 267 Plumbing
- Ch 271 Poles and Wires
- Ch 274 Property Maintenance
- Ch 283 Refrigerators, Abandoned
- Ch 285 Rental Property
- Ch 291 Sales, Special
- Ch 293 Salt, Use of
- Ch 295 Sewers
- Ch 297 Signs
- Ch 299 Solid Waste
- Ch 303 Streets and Sidewalks
- Ch 307 Subdivision and Land Development
- Ch 315 Taxation
- Ch 315 Art I Amusement Tax
- § 315-1 Definitions.
- § 315-2 Permit and payment of fees and tax required.
- § 315-3 Permit application.
- § 315-4 Application form.
- § 315-5 Contents of application.
- § 315-6 Application to be signed and verified.
- § 315-7 Issuance of permit.
- § 315-8 Permit nonassignable; display required.
- § 315-9 Notification of changes in itinerary required.
- § 315-10 Suspension or revocation of permit; hearing.
- § 315-11 Tax imposed; exceptions.
- § 315-12 Collection of tax.
- § 315-13 Temporary amusements.
- § 315-14 Report of tax collected.
- § 315-15 Computation and payment of tax; deduction.
- § 315-16 When tax due; interest.
- § 315-17 Failure to make report or pay taxes; penalty.
- § 315-18 Recovery of unpaid taxes.
- § 315-19 Disposition of funds collected.
- § 315-20 Administration and enforcement.
- § 315-21 Appeals.
- § 315-22 Violations and penalties.
- Ch 315 Art II Mercantile License Tax
- § 315-23 Definitions; word usage.
- § 315-24 Tax imposed.
- § 315-25 Rate of tax.
- § 315-26 Computation of volume of business.
- § 315-27 Returns.
- § 315-28 Payment of tax.
- § 315-29 Administration and enforcement.
- § 315-30 Recovery of unpaid taxes; penalty and interest.
- § 315-31 Construal of provisions; severability.
- § 315-32 Violations and penalties.
- Ch 315 Art III Local Services Tax
- § 315-33 Definitions.
- § 315-34 Levy of taxes.
- § 315-35 Exemption and refunds.
- § 315-36 Duty of employers to collect.
- § 315-37 Returns.
- § 315-38 Dates for determining tax liability and payment.
- § 315-39 Self-employed individuals.
- § 315-40 Employment in more than one occupation or political subdivision.
- § 315-41 Nonresidents subject to tax.
- § 315-42 Administration of tax.
- § 315-42.1 Suits for collection; interest and penalty.
- § 315-42.2 Violations and penalties.
- § 315-42.3 Construal of provisions; severability.
- § 315-42.4 Document authorization.
- Ch 315 Art IV Assessments
- § 315-43 Acceptance of statutory provisions.
- Ch 315 Art V Business Privilege Tax
- § 315-44 Title.
- § 315-45 Definitions.
- § 315-46 Tax imposed; rate.
- § 315-47 Computation of gross annual receipts.
- § 315-48 Registration required; returns.
- § 315-49 Payment of tax.
- § 315-50 Powers and duties of Financial Officer.
- § 315-51 Recovery of unpaid taxes; penalty and interest.
- § 315-52 Violations and penalties.
- § 315-53 Payments under protest, refunds.
- § 315-54 Administration and enforcement.
- Ch 315 Art VI Realty Transfer Tax
- § 315-55 Imposition of tax.
- § 315-56 Administration and enforcement; penalty and interest.
- § 315-57 Interest.
- § 315-58 Repeal.
- § 315-59 When effective.
- § 315-60 through § 315-71. (Reserved)
- Ch 315 Art VII Earned Income Tax
- § 315-72 Statutory provisions incorporated by reference.
- § 315-73 Tax imposed.
- § 315-74 Declarations; returns; payment of tax.
- § 315-75 Collection at source.
- § 315-76 Administration.
- § 315-77 Late payments; penalty and interest.
- § 315-78 Violations and penalties.
- Ch 315 Art VIII (Reserved)
- § 315-79 through § 315-83. (Reserved)
- Ch 315 Art IX Senior Citizen Tax Assessment Limitation Program
- § 315-84 Definitions.
- § 315-85 Special tax provision.
- § 315-86 Participation in program.
- § 315-87 Rules and regulations.
- Ch 315 Art X Local Taxpayers Bill of Rights Statement
- § 315-88 Disclosure statement adopted.
- Ch 315 Art XI Collection of Delinquent Real Property Tax From Tenants
- § 315-89 Determination of tax-delinquent status of property owner.
- § 315-90 Legislative authority; summary rent sequestration; applicability.
- § 315-91 Notification to tenant of owner's delinquent taxes.
- § 315-92 Request for payment of tax with penalty and interest.
- § 315-93 Disclosure of legislative authority and payment procedures.
- § 315-94 Deduction from rent.
- § 315-95 Tax payment to offset claim of owed rent.
- Ch 315 Art XII Local Economic Revitalization Tax Assistance (LERTA) Program
- § 315-96 Definitions.
- § 315-97 Exemptions.
- § 315-98 Exemption schedule.
- § 315-99 Procedure for obtaining exemption.
- § 315-100 Rules and regulations.
- § 315-101 Amendments.
- § 315-102 Non-permissible exemptions.
- § 315-103 Repealer.
- § 315-104 Severability.
- § 315-105 Effective date.
- Ch 317 Telephones, Outdoor Pay
- Ch 318 Tobacco-Free Zones
- Ch 319 Trees
- Ch 324 Vacant Structures and Properties
- Ch 327 Vehicles, Abandoned or Junked
- Ch 331 Vehicles and Traffic
- Ch 335 Water
- Ch 337 Zoning
- APPENDIX
- Ch A342 Cable Television Franchise
- DISPOSITION LIST
- Ch DL Disposition List
[HISTORY: Adopted by the City Council of the City of Clairton
as indicated in article histories. Amendments noted where applicable.]
CHARTER REFERENCES
City Treasurer, Tax Collector and Financial Officer — See
Art. XII.
Taxation — See Art. XXI.
