EDITOR'S NOTE: Ordinance No. 5088, passed July 13, 2011, amends this chapter to meet the requirements of Act 32 of 2008: providing for the restructuring of the earned income tax collection system for Pennsylvania local governments, by repealing chapters, subsections and requirements deemed inconsistent with provisions as contained within Act 32 of 2008.
874.01 Definitions.
874.02 Imposition; rate.
874.021 Additional imposition; rate for the year 2014. (Repealed)
874.022 Regulations.
874.03 Establishment of position of Commissioner of City Income Tax; powers and duties.
874.04 Manner of filing returns and payment of tax.
874.05 Collection at source.
874.06 Declaration of estimated tax.
874.07 Administration of tax; records; payments to Finance Director.
874.08 Enforcement; rules and regulations; examinations of books and records; confidentiality of information.
874.09 Delinquency interest and surcharges; suit for collection.
874.10 Collection of unpaid taxes.
874.11 Application of chapter.
874.12 Effective date.
874.13 Violations.
874.99 Penalty.
CROSS REFERENCES
Authority to enact - see Act No. 511 of 1965, § 2
Annual re-enactment unnecessary - see Act No. 511 of 1965, § 4
Limitation on rate - see Act No. 511 of 1965, § 8(3)
Bureau of City Income Tax - see ADM. 236.09
Responsibility of owners of multiple occupancies to furnish Finance Department with names of new tenants and occupants - see ADM. 236.10
Authority of Finance Director re residence tax - see B.R. & T. 890.05