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