CHAPTER 24
TAXATION, SPECIAL

PART 1
PER CAPITA TAX

§ 101. Authority for Enactment

§ 102. “Resident” Defined

§ 103. Imposition of Tax

§ 104. Collection

§ 105. Enforcement and Remedies

PART 2
EARNED INCOME AND NET PROFITS TAX

§ 201. Definitions

§ 202. Imposition of Tax

§ 203. No Exemption from Tax

§ 204. Individual Tax Returns and Payments

§ 205. Employer Withholding, Remittance, and Tax Returns

§ 206. Tax Collector

§ 207. Interest, Penalties, Costs, and Fines

§ 208. Purpose/Amendment and Restatement/Repeal

PART 3
REALTY TRANSFER TAX

A. Imposition of Tax

§ 301. Authority for Enactment

§ 302. Definitions

§ 303. Imposition of Tax

§ 304. Payment and Liability

§ 305. Exempt Parties

§ 306. Excluded Transactions

§ 307. Documents Relating to Associations or Corporations and Members, Partners, Stockhold­ers or Shareholders Thereof

§ 308. Acquired Company

§ 309. Credits Against Tax

§ 310. Extension of Lease

§ 311. Evidence of Payment

§ 312. Duties of Realty Transfer Tax Collector

§ 313. Authority of Realty Transfer Tax Collector

§ 314. Affidavit Required With Certain Documents

§ 315. Prohibited Acts

§ 316. Interest Added to Unpaid Tax

§ 317. Recovery of Taxes and Interest

§ 318. Tax Constitutes Lien Against Property

§ 319. Enforcement and Remedies

B. Interest and Penalties

§ 321. Imposition of Tax

§ 322. Administration

§ 323. Interest

PART 4
PENN TOWNSHIP TAX COLLECTOR

§ 401. Fees

§ 402. Imposition of Tax

§ 403. Services Fees

§ 404. Funds Received Records

§ 405. Civil Action

PART 5
LOCAL SERVICES TAX

§ 501. Purpose

§ 502. Definitions

§ 503. Levy of Tax

§ 504. Exemptions and Refunds

§ 505. Duty of Employers to Collect

§ 506. Returns

§ 507. Dates for Determining Tax Liability and Payment

§ 508. Self-employed Individuals

§ 509. Individuals Engaged in More Than One Occupation

§ 510. Nonresidents Subject to Tax

§ 511. Administration of Tax

§ 512. Suits for Collection

§ 513. Violations and Penalties

§ 514. Interpretation

§ 515. Severability

§ 516. Effective Date of Tax