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City of Lower Burrell, PA
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Part II: General Legislation
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Chapter 266 Taxation
Chapter 266
Taxation
[HISTORY: Adopted by the City Council of the City of Lower Burrell as indicated in article histories. Amendments noted where applicable.]
Article I
Per Capita Tax
§ 266-1
Authority for enactment.
§ 266-2
Definitions.
§ 266-3
Imposition of tax; exemptions.
§ 266-4
Collection; payment dates.
§ 266-5
Violations and penalties.
Article II
Realty Transfer Tax
§ 266-6
Short title.
§ 266-7
Authority.
§ 266-8
Definitions.
§ 266-9
Imposition of tax; interest.
§ 266-10
Exempt parties.
§ 266-11
Excluded transactions.
§ 266-12
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 266-13
Acquired company.
§ 266-14
Credits against tax.
§ 266-15
Extension of lease.
§ 266-16
Proceeds of judicial sale.
§ 266-17
Duties of Recorder of Deeds.
§ 266-18
Statement of value.
§ 266-19
Civil penalties.
§ 266-20
Lien.
§ 266-21
Enforcement.
§ 266-22
Regulations.
Article III
Earned Income Tax
§ 266-23
Incorporation of statute.
§ 266-24
Imposition of tax.
§ 266-25
Declaration, return and payment of tax.
§ 266-26
Administration of tax.
§ 266-27
Violations and penalties.
Article IV
Discounts and Penalties
§ 266-28
Discounts.
§ 266-29
Violations and penalties.
Article V
Business Privilege Tax
§ 266-30
Short title.
§ 266-31
Definitions.
§ 266-32
Imposition and rate of tax.
§ 266-33
Computation of gross annual receipts.
§ 266-34
Returns and registrations.
§ 266-35
Final return.
§ 266-36
Powers and duties of Tax Collector.
§ 266-37
Suit on collection; penalty.
§ 266-38
Violations and penalties.
Article VI
Taxpayers Bill of Rights
§ 266-39
Rules and regulations.
Article VII
Local Services Tax
§ 266-40
Definitions.
§ 266-41
Levy of tax.
§ 266-42
Exemption and refunds.
§ 266-43
Duty of employers to collect.
§ 266-44
Returns.
§ 266-45
Dates for determining tax liability and payment.
§ 266-46
Self-employed individuals.
§ 266-47
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 266-48
Nonresidents subject to tax.
§ 266-49
Administration of tax.
§ 266-50
Suits for collection.
§ 266-51
Violations and penalties.
§ 266-52
Construal of provisions.
Article VIII
Local Economic Revitalization Tax Assistance
§ 266-53
Definitions.
§ 266-54
Designated area.
§ 266-55
Exemption granted.
§ 266-56
Adherence to regulations and limitations.
§ 266-57
Amount of exemption.
§ 266-58
Start of exemption; levy of interim taxes.
§ 266-59
Sale or exchange of property.
§ 266-60
Location and time limit for submitting application.
§ 266-61
Application form; required information.
§ 266-62
Assessment by county assessment office.
§ 266-63
Amendments to regulations; effect on filed applications.
§ 266-64
Tax assessment appeals; reductions in assessed value.
§ 266-65
Discontinuing use of improvements.
§ 266-66
Ineligibility for exemption.
§ 266-67
Termination of exemption; repayment; renewals, extensions and amendments.
§ 266-68
Declaration of purpose.
