TITLE 19.  FINANCE, TAXES AND COLLECTIONS
Chapter 19-100.  General Provisions (Reserved)
Chapter 19-200.  City Funds – Deposits, Investments, Disbursements
   § 19-201.   City Depositories.
   § 19-202.   Authorized Investments.
   § 19-203.   Payroll Deductions.
Chapter 19-300.  Bond Issues
   § 19-301.   Form of Bonds.
   § 19-302.   Interest Payments.
   § 19-303.   Temporary Bonds.
   § 19-304.   Lost, Stolen, Destroyed or Mutilated Bonds, Coupons and Other Evidences of Indebtedness.
Chapter 19-400.  Sinking Funds
   § 19-401.   The Insurance Fund.
Chapter 19-500.  Taxes and Rents – General
   § 19-501.   Definitions.
   § 19-502.   Applicability.
   § 19-503.   Extension for Payment.
   § 19-504.   Extension for Filing Returns.
   § 19-505.   Allocation of Delinquent Payments.
   § 19-506.   Records of Taxpayer.
   § 19-507.   Joint Tax Claims.
   § 19-508.   Oaths.
   § 19-509.   Interest, Penalties, and Costs.
   § 19-510.   Limitations of Actions to Recover Tax.
   § 19-510A.   Limitations of Actions to Assess Tax.
   § 19-511.   Electronic Payments and Filings.
   § 19-512.   Construction.
   § 19-513.   Administration and Enforcement.
   § 19-514.   Tax Amnesty Program.
Chapter 19-600.  Amusement Tax
   § 19-601.   Definitions.
   § 19-602.   Licenses.
   § 19-603.   Imposition of Tax.
   § 19-604.   Collection and Payment of Tax.
Chapter 19-700.  Auctioneer Tax (Repealed)
Chapter 19-800.  Bowling Alley Tax (Repealed)
Chapter 19-900.  Mechanical Amusement Devices
   § 19-901.   Definition.
   § 19-902.   Registration.
   § 19-903.   Imposition of Tax.
Chapter 19-1000.  Mercantile License Tax (Repealed)
Chapter 19-1100.  Personal Property Taxes
   § 19-1101.   Discounts and Additions to Tax.
   § 19-1102.   Imposition of Tax.
   § 19-1103.   Rate; Valuation and Payment Dates.
   § 19-1104.   Effective Date.
Chapter 19-1200.  Parking Tax
   § 19-1201.   Definitions.
   § 19-1202.   Imposition and Rate of Tax.
   § 19-1203.   Returns and Payment of Tax.
   § 19-1204.   Books and Records.
   § 19-1205.   Claim Checks and Parking Stickers.
   § 19-1206.   Additional Penalties.
Chapter 19-1300.  Real Estate Taxes
   § 19-1301.   Real Estate Taxes.
   § 19-1301.1.   Homestead Exclusion.
   § 19-1302.   Installment Payments.
   § 19-1303.   Discounts and Additions to Tax.
   § 19-1303(2).   Authorization to Offer Exemption from Real Estate Taxes on Improvements to Residential Properties.
   § 19-1303(3).   Authorization to Offer Exemptions from Real Estate Taxes on Improvements to Deteriorated Industrial, Commercial or Other Business Properties.
   § 19-1303(4).   Authorization to Offer Exemption from Real Estate Taxes on New Construction of Residential Properties.
   § 19-1303(5).   Authorization to Offer Exemptions from Real Estate Taxes on Improvements to Convert Deteriorated Industrial, Commercial or Other Business Property to Commercial Residential Use.
   § 19-1304.   Duties of the Board of Revision of Taxes.
   § 19-1305.   Authorization for Installment Payment Agreements and Tax Foreclosure Prevention Programs, Waiving Additions to Tax and Abating Interest and Penalties Otherwise Due Pursuant to Section 19-1303, and Requiring Commencement of Enforcement Action.
   § 19-1306.   Cap on Tax Increases.
   § 19-1307.   Deferrals of Real Estate Tax for Taxpayers Based Upon Household Income, Household Expenses, and Available Liquid Assets.
   § 19-1308.   Assessment Ratio.
   § 19-1309.   Tax Credit for Reserve and National Guard Members Called to Active Duty.
Chapter 19-1400.  Realty Transfer Tax
   § 19-1401.   Legislative Findings.
   § 19-1402.   Definitions.
   § 19-1403.   Imposition of Tax.
   § 19-1404.   Exempt Parties.
   § 19-1405.   Excluded Transactions.
   § 19-1406.   Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
   § 19-1407.   Acquired Real Estate Company.
   § 19-1408.   Credits Against Tax.
   § 19-1409.   Statement of Value.
   § 19-1410.   Civil Penalties.
   § 19-1411.   Enforcement.
   § 19-1412.   Regulations.
   § 19-1413.   Payment of Tax.
   § 19-1414.   Functions of Department of Revenue.
   § 19-1415.   Recordation.
   § 19-1416.   Prohibited Conduct.
   § 19-1417.   Severability.
Chapter 19-1500.  Wage and Net Profits Tax
   § 19-1501.   Definitions.
   § 19-1502.   Imposition of Tax.
   § 19-1503.   Returns and Payment of Tax.
   § 19-1504.   Collection at Source.
   § 19-1505.   Estimated Net Profits Tax.
   § 19-1506.   Credit Against Tax.
   § 19-1507.   Liability of Persons To Collect, Account For and Pay Over Wage Taxes.
   § 19-1508.   Refunds and Forgiveness for Poverty Income.
   § 19-1509.   Civil Actions for Tax Violations.
Chapter 19-1600.  Water and Sewer Rents
   § 19-1601.   Discontinuance of Water and Sewer Service Charges.
   § 19-1602.   Acquisition of Property by the City.
   § 19-1603.   Community Gardens.
   § 19-1604.   Charges Where Water Meter Has Become Defective.
   § 19-1605.   Limitation on Action to Enforce Collection; Income-Based Water Rate Assistance Program.
   § 19-1606.   Penalties and Interest for Late Payment.
   § 19-1607.   Premises Not Occupied by Owners.
Chapter 19-1700.  Review, Refunds and Compromises
   § 19-1701.   Tax Review Board.
   § 19-1702.   Petitions for Review.
   § 19-1703.   Refunds and Credits.
   § 19-1704.   Petitions for Compromise.
   § 19-1705.   Petitions for Waiver of Interest and Penalties.
   § 19-1706.   Appeal from Decisions of Tax Review Board.
Chapter 19-1800.  School Tax Authorization
   § 19-1801.   Authorization of Tax.
   § 19-1801.1.   Homestead Exclusion.
   § 19-1802.   Administration and Enforcement.
   § 19-1803.   Authorization of Gross Receipts Tax.
   § 19-1804.   Authorization of Net Income Tax.
   § 19-1805.   Authorization of Liquor Sales Tax.
   § 19-1806.   Authorization of Realty Use and Occupancy Tax.
   § 19-1807.   Authorization of School District Cigarette Tax.
Chapter 19-1900.  Payment for City Services by Senior Citizens
   § 19-1901.   Definitions.
   § 19-1902.   Water and Sewer Reductions.
Chapter 19-2000.  Discounted Rates for Natural Gas Distribution and Supply Services for Senior Citizens
   § 19-2001.   Legislative Findings.
   § 19-2002.   Definitions.
   § 19-2003.   Gas Rate Reduction.
Chapter 19-2100.  Petroleum Processing Tax
   § 19-2101.   Definitions.
   § 19-2102.   Imposition of Tax.
   § 19-2103.   Return and Payment of Tax.
Chapter 19-2200.  Gasoline Distributor's Tax
   § 19-2201.   Definitions.
   § 19-2202.   Imposition of Tax.
   § 19-2203.   Tax Liability.
   § 19-2204.   Reports, Returns and Payment of Tax.
Chapter 19-2300.  Condominium Conversion Privilege Tax (Repealed)
Chapter 19-2400.  Hotel Room Rental Tax
   § 19-2401.   Definitions.
   § 19-2402.   Imposition and Rate of Hotel Room Rental Tax.
   § 19-2402.1.   Imposition and Rate of Tourism and Marketing Tax.
   § 19-2402.2.   Imposition and Rate of Hospitality Promotion Tax.
   § 19-2403.   Deposit and Distribution of Tax Revenues.
   § 19-2404.   Expenditures From Funds.
   § 19-2405.   Reports, Returns, Payment and Collection of Tax.
Chapter 19-2500.  Real Estate Non-Utilization Tax
   § 19-2501.   Legislative Findings.
   § 19-2502.   Definitions.
   § 19-2503.   Imposition of Tax.
   § 19-2504.   Rate of Tax.
   § 19-2505.   Return and Payment of Tax.
   § 19-2506.   Appeals.
   § 19-2507.   Severability.
Chapter 19-2600.  Business Income and Receipts Taxes
   § 19-2601.   Definitions.
   § 19-2602.   Licenses.
   § 19-2603.   Imposition of Tax.
   § 19-2604.   Tax Rates, Credits, and Alternative Tax Computation.
   § 19-2605.   Computation of Annual Receipts.
   § 19-2606.   Returns.
   § 19-2607.   Collection of Tax.
   § 19-2608.   Interest and Penalties.
   § 19-2609.   Period Used in Computation of Tax.
   § 19-2610.   Estimated Tax Payments.
Chapter 19-2700.  Sales and Use Tax and Hotel Occupancy Tax
   § 19-2701.   Imposition and Rate of Tax.
   § 19-2702.   Additional Sales and Use Tax.
Chapter 19-2800.  Pennsylvania Intergovernmental Cooperation Authority Tax on Wages and Net Profits
   § 19-2801.   Legislative Acknowledgements.
   § 19-2802.   Definitions.
   § 19-2803.   Imposition of Pennsylvania Intergovernmental Cooperation Authority Tax on Wages and Net Profits.
   § 19-2804.   City Pledge; Duration of Taxes.
   § 19-2805.   Return and Payment of Tax.
   § 19-2806.   Collection at Source.
   § 19-2807.   Estimated Net Profits Tax.
   § 19-2808.   Credit Against Tax.
   § 19-2809.   Penalties and Enforcement.
Chapter 19-2900.  Senior Citizen Low Income Special Tax Provisions
   § 19-2901.   Declaration of Policy.
   § 19-2902.   Definitions.
   § 19-2903.   Special Tax Provisions, Refund or Forgiveness of Real Estate Taxes.
   § 19-2904.   Application; Proof of Claim.
   § 19-2905.   Rules and Regulations.
   § 19-2906.   Prohibited Conduct: Penalties and Additions.
   § 19-2907.   Review by Tax Review Board.
   § 19-2908.   Effect of Reduction in Tax Rates or Property Assessment.
Chapter 19-3000.  Annual Reports Relating to Fees
   § 19-3001.   Annual Reports.
Chapter 19-3100.  Attorney and Other Collection Fees in Collection Matters; Retention of Private Attorneys and Other Collectors
   § 19-3101.   Schedule of Attorney and Other Collection Fees.
   § 19-3102.   Retention of Private Attorneys in Collection Matters.
Chapter 19-3200.  Keystone Opportunity Zone, Economic Development District, and Strategic Development Area
   § 19-3201.   Designation of Zone.
   § 19-3202.   Definitions.
   § 19-3203.   Authorization of Exemption, Abatement or Credits from Certain Taxes.
   § 19-3204.   Conditions for Exemptions, Abatements and Credits.
   § 19-3205.   Conditions for Real Estate Tax Exemption.
   § 19-3206.   Conditions for Use and Occupancy Tax Exemption.
   § 19-3207.   Conditions for Business Income and Receipts Tax Credit.
   § 19-3208.   Conditions for Net Profits Tax Exemption.
   § 19-3209.   Conditions for Sales and Use Tax Exemption.
   § 19-3210.   Conditions for Wage Tax Exemption.
   § 19-3211.   Regulations.
   § 19-3212.   Transferability.
   § 19-3213.   Recapture.
   § 19-3214.   Delinquent or Deficient State or City Taxes.
   § 19-3215.   Code Compliance.
   § 19-3216.   Administration and Construction.
Chapter 19-3300.  Vehicle Rental Tax
   § 19-3301.   Definitions.
   § 19-3302.   Imposition and Rate of the Vehicle Rental Tax.
   § 19-3303.   Deposit and Distribution of Tax Revenues.
   § 19-3304.   Reports, Returns, Payment and Collection of Tax.
Chapter 19-3400.  Excise Tax on Outdoor Advertising Transactions
   § 19-3401.   Definitions.
   § 19-3402.   Imposition and Rate of the Excise Tax.
   § 19-3403.   Reports, Returns, Payment and Collection of Tax.
Chapter 19-3500.  Hospital Assessments
   § 19-3501.   Definitions.
   § 19-3502.   Imposition of the General Acute Care Hospital Assessment and High Volume Medicaid Hospital Assessment.
   § 19-3503.   Cessation of Assessment.
   § 19-3504.   Notice, Returns and Payment.
   § 19-3505.   Deposit and Distribution of Tax Revenues.
   § 19-3506.   Administration and Enforcement.
   § 19-3507.   Severability.
Chapter 19-3600.  False Claims
   § 19-3601.   Definitions.
   § 19-3602.   Prohibited Conduct.
   § 19-3603.   Civil Actions for False Claims.
   § 19-3604.   Retaliatory Action Prohibited.
   § 19-3605.   Regulations.
   § 19-3606.   Court Rules.
Chapter 19-3700.  Tobacco and Tobacco-Related Products Tax
   § 19-3701.   Definitions.
   § 19-3702.   Imposition and Rate of the Tobacco and Tobacco-Related Products Tax.
   § 19-3703.   Payment of Tax.
Chapter 19-3800.  New Businesses
   § 19-3801.   New Businesses.
Chapter 19-3900.  Tax Exemptions for Longtime Owner-Occupants of Residential Properties
   § 19-3901.   Declaration of Policy.
   § 19-3902.   Definitions.
   § 19-3903.   Eligibility for Exemption of Real Property Taxes.
   § 19-3904.   Eligible Areas.
   § 19-3905.   Benefit Determinations.
   § 19-3906.   Prohibited Conduct: Penalties and Additions.
   § 19-3907.   Review by Tax Review Board.
Chapter 19-4000.  Income Inequality Initiative – Earned Income Tax Credit
   § 19-4001.   Definitions.
   § 19-4002.   Statement of EITC Policy.
   § 19-4003.   Reserved.
   § 19-4004.   Duty to Provide Notice of EITC Program.
   § 19-4005.   Reporting Requirements.
   § 19-4006.   Regulations.
Chapter 19-4100.  Sugar-Sweetened Beverage Tax
   § 19-4101.   Definitions.
   § 19-4102.   Distributor Registration; Purchases from Registered Distributors.
   § 19-4103.   Imposition and Rate of the Sugar-Sweetened Beverage Tax.
   § 19-4104.   Notification of Dealer Status.
   § 19-4105.   Liability for Payment of Tax.
   § 19-4106.   Administration.
   § 19-4107.   Waivers.
   § 19-4108.   Penalties.
Chapter 19-4200.  New Sustainable Businesses
   § 19-4201.   New Sustainable Businesses.
Chapter 19-4300.  Monthly Reconciliation Reporting
   § 19-4301.   Monthly Reconciliation Reporting.
CHAPTER 19-100.  GENERAL PROVISIONS
(RESERVED)