Section
Part 1: Earned Income and Net Profits Tax
24-101 Definitions
24-102 Imposition of tax
24-103 Declaration and payment of tax
24-104 Collection at source
24-105 Powers and duties of the Income Tax Officer
24-106 Suit for collection of tax
24-107 Interest and penalties
24-108 Payment and refunds
24-109 Applicability
24-110 Fines and penalties for violation of Part
Part 2: Local Services Tax
24-201 Short title
24-202 Definitions
24-203 Levy of tax
24-204 Exemption and refunds
24-205 Duty of employers to collect
24-206 Returns
24-207 Dates for determining tax liability and payment
24-208 Self-employed individuals
24-209 Individuals engaged in more than one occupation or employed in more than one political subdivision
24-210 Nonresidents subject to tax
24-211 Administration of tax
24-212 Suits for collection
24-213 Violations and penalties
24-214 Interpretation
Part 3: Per Capita and Occupation Tax
24-301 Per capita tax
24-302 Occupation tax
Part 4: Realty Transfer Tax
24-401 Short title
24-402 Authority
24-403 Definitions
24-404 Imposition of tax; interest
24-405 Exempt parties
24-406 Excluded transactions
24-407 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof
24-408 Acquired company
24-409 Credits against tax
24-410 Extension of lease
24-411 Proceeds of judicial sale
24-412 Duties of Recorder of Deeds
24-413 Statement of value
24-414 Civil penalties
24-415 Lien
24-416 Enforcement
24-417 Regulations
Part 5: Amusement Tax
Subpart A: Amusement Tax
24-501 Title
24-502 Definitions
24-503 Rate of tax
24-504 Amusement permit
24-505 Reports
24-506 Penalty and interest
24-507 All information gathered confidential
24-508 All taxes, penalties and interest recoverable by Borough Solicitor
24-509 Penalty
24-510 Limitations
Subpart B: Jukeboxes and Mechanical Amusement Devices Tax
24-511 Definitions
24-512 Imposition of tax
24-513 Payment of tax
24-514 Certificate of payment
24-515 Information gathered confidential
24-516 Penalty for nonpayment
24-517 Taxes and penalties recoverable by Borough Solicitor
24-518 Penalty