City of Easton, PA
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2023-11-13
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The Code
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Part II: General Legislation
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Chapter 535 Taxation
- The Charter
- Ch C Home Rule Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 12 Authorities, Municipal
- Ch 17 Bonds
- Ch 23 Civil Service Board
- Ch 28 Code Board of Appeal
- Ch 34 Contracts and Agreements
- Ch 39 Council Rules and Regulations
- Ch 45 Departments
- Ch 50 Electronic Signatures
- Ch 52 Environmental Advisory Council
- Ch 54 Ethics, Code of
- Ch 56 Finance
- Ch 61 Fire Department
- Ch 73 Health, Board of
- Ch 79 (Reserved)
- Ch 92 Map, Official City Street
- Ch 98 Officers and Employees
- Ch 103 (Reserved)
- Ch 110 Pensions
- Ch 114 Personnel
- Ch 119 Planning Commission
- Ch 123 Police Department
- Ch 131 Real Estate Registry
- Ch 135 Records, Public
- Ch 139 Recreation Board
- Ch 152 Vacant Property Review Committee
- Ch 157 Water Authority
- Part II: General Legislation
- Ch 180 Alarms and Alarm Systems
- Ch 185 Alcoholic Beverages
- Ch 189 Animals
- Ch 194 Auctions and Auctioneers
- Ch 222 Buyer Notification
- Ch 245 Construction
- Ch 250 Construction Sites and Protection of Structures
- Ch 281 False Reports to Police
- Ch 285 Fees
- Ch 294 Fire Insurance Escrow Fund
- Ch 295 Fire Safety Inspection
- Ch 296 Fireworks
- Ch 298 Floodplain Management
- Ch 307 Graffiti
- Ch 311 Hazardous Materials
- Ch 318 Historic Preservation
- Ch 324 Horse Stables; Rental and Carriage Horses
- Ch 337 Lead Exposure
- Ch 350 Markets, Public
- Ch 354 (Reserved)
- Ch 365 Moving of Goods
- Ch 369 Municipal Claims and Liens
- Ch 372 Newsracks
- Ch 376 Noise
- Ch 399 Parking Permits
- Ch 404 Parks
- Ch 410 Peace and Good Order
- Ch 415 Peddling and Soliciting
- Ch 422 Contractor Licenses
- Ch 427 Police Services Cost Recovery
- Ch 435 Property Maintenance and Housing Standards
- Ch 444 Public Health Standards
- Ch 456 Rental Property
- Ch 468 Scaffolding
- Ch 475 Sewers
- Ch 491 Smoking
- Ch 500 Solid Waste; Recycling
- Ch 507 Stormwater Management
- Ch 515 Streets and Sidewalks
- Ch 520 Subdivision and Land Development
- Ch 526 Tattooing, Body Piercing and Body Art
- Ch 531 Tax Abatements
- Ch 535 Taxation
- Ch 535 Art I Public Service Corporations Tax
- § 535-1 License required.
- § 535-2 License tax fees.
- § 535-3 Violations and penalties.
- Ch 535 Art II Business License Tax
- § 535-4 Definitions and word usage.
- § 535-5 License tax established; purpose.
- § 535-6 Date due; penalty for late payment.
- § 535-7 License and fee required; separate assessments.
- § 535-8 Schedule of tax rates.
- § 535-9 Listing and classification of businesses.
- § 535-10 Exhibiting or posting license.
- § 535-11 Change of address.
- § 535-12 Violations and penalties.
- Ch 535 Art III Local Services Tax
- § 535-13 Definitions.
- § 535-14 Levy of tax.
- § 535-15 Exemption and refunds.
- § 535-16 Duty of employers to collect.
- § 535-17 Returns.
- § 535-18 Dates for determining tax liability and payment.
- § 535-19 Self-employed individuals.
- § 535-20 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- § 535-21 Nonresidents subject to tax.
- § 535-22 Administration of tax.
- § 535-23 Suits for collection.
- § 535-24 Violations and penalties.
- § 535-25 Interpretation.
- Ch 535 Art IV Per Capita Tax
- § 535-26 Imposition of tax.
- § 535-27 Collection by Treasurer.
- § 535-28 Discount for prompt payment.
- § 535-29 Penalty for late payment.
- Ch 535 Art V Business Privilege Tax
- § 535-30 Authority for enactment.
- § 535-31 Definitions.
- § 535-32 Tax rates; volume of business; exemptions.
- § 535-33 Returns and late payment penalty.
- § 535-34 Posting.
- § 535-35 Duties of the License Officer and Treasurer.
- § 535-36 Confidentiality.
- § 535-37 Suit for collection; costs and penalties.
- § 535-38 Savings.
- § 535-39 Violations and penalties.
- Ch 535 Art VI City Property and Residence Taxes
- § 535-40 Property tax levied; amounts.
- § 535-41 Collection periods.
- § 535-42 Residence tax.
- § 535-43 Discounts; penalties.
- § 535-44 Request for tax information; certificate fee.
- Ch 535 Art VII Realty Transfer Tax
- § 535-45 Authority.
- § 535-46 Definitions.
- § 535-47 Imposition of tax.
- § 535-48 Evidence of payment.
- § 535-49 Exempt parties.
- § 535-50 Excluded transactions.
- § 535-51 Documents relating to transfers.
- § 535-52 Acquired company.
- § 535-53 Credits against tax.
- § 535-54 Statement of value.
- § 535-55 Unlawful acts.
- § 535-56 Civil penalties.
- § 535-57 Lien.
- § 535-58 Proceeds of judicial sale.
- § 535-59 Enforcement.
- § 535-60 Collector.
- § 535-61 Regulations.
- § 535-62 Interpretation and effect.
- § 535-63 Effective date.
- Ch 535 Art VIII Earned Income and Net Profits Tax
- § 535-64 Definitions.
- § 535-65 Imposition of tax; rate.
- § 535-66 Declaration and payment of tax.
- § 535-67 Withholding and remittance.
- § 535-68 Powers and duties of Tax Officer.
- § 535-69 Interest and penalties.
- § 535-70 Violations and penalties; costs; appeals; confidentiality.
- § 535-71 Compensation of Tax Officer.
- § 535-72 Exemption.
- § 535-72.1 Severability.
- § 535-72.2 Effective date; repealer; effect on prior provisions; legislative authority.
- Ch 535 Art IX Exemption from Residence Tax and Per Capita Tax
- § 535-73 Exemption conditions.
- § 535-74 Regulations by Director of Finance.
- § 535-75 Annual submission; Council approval required.
- Ch 535 Art X Taxpayers Bill of Rights
- § 535-76 Disclosure statement.
- § 535-77 Minimum time periods for taxpayer response.
- § 535-78 Request for prior years' returns.
- § 535-79 Federal tax information.
- § 535-80 Refunds of overpayment.
- § 535-81 Notice of basis of underpayment.
- § 535-82 Taxpayer's administrative appeals.
- § 535-83 Administrative appeals process.
- § 535-84 Hearing Officer's decision.
- § 535-85 Appeals to Court.
- § 535-86 Rights during audit or administrative review.
- § 535-87 Taxpayer complaints.
- § 535-88 Confidentiality of tax information.
- § 535-89 Local taxing authority enforcement methods.
- § 535-90 Abatement of certain interest and penalty.
- § 535-91 Installment agreements.
- § 535-92 Information.
- Ch 535 Art XI Mechanical/Amusement Devices Tax
- § 535-93 Statutory authority.
- § 535-94 Definitions.
- § 535-95 License required.
- § 535-96 Tax imposed; rates.
- § 535-97 Gambling prohibited.
- § 535-98 Registration required; payment of tax.
- § 535-99 Certificate issuance; display.
- § 535-100 Duties of Office of Director of Finance.
- § 535-101 Penalty for late payment.
- § 535-102 Collection of delinquent taxes.
- § 535-103 Failure to pay tax or obtain license.
- § 535-104 Confidential information.
- § 535-105 Exemption.
- § 535-106 Violations and penalties.
- Ch 535 Art XII Admissions Tax
- § 535-107 Intent.
- § 535-108 Statutory authority.
- § 535-109 Definitions.
- § 535-110 Permits.
- § 535-111 Imposition of tax.
- § 535-112 Collection of tax.
- § 535-113 Computing taxes.
- § 535-114 Penalty on delinquent payments.
- § 535-115 Examination of records.
- § 535-116 Neglect or refusal to pay.
- § 535-117 Disposition of monies.
- § 535-118 Authority of Director of Finance.
- § 535-119 Violations and penalties.
- Ch 539 (Reserved)
- Ch 545 Towing
- Ch 554 Trees, Shade
- Ch 560 Vehicles and Traffic
- Ch 565 Vehicles, Seizure of
- Ch 572 Water
- Ch 580 Weapons
- Ch 595 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Council of the City
of Easton as indicated in article histories. Amendments noted where
applicable.]
