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Reading, PA Code of Ordinances
READING, PA CODE OF ORDINANCES
PREFACE
Chapter C HOME RULE CHARTER
Chapter 1 GENERAL PROVISIONS
Chapter 5 ADMINISTRATIVE CODE
Chapter 14 AUTHORITIES
Chapter 23 BOARDS, COMMISSIONS, COMMITTEES AND COUNCILS
Chapter 36 FIRE AND RESCUE SERVICES
Chapter 51 INITIATIVE AND REFERENDUM
Chapter 62 PENSIONS
Chapter 70 PERSONNEL
Chapter 77 POLICE DEPARTMENT
Chapter 91 SALARIES AND COMPENSATION
Chapter 120 ALARM SYSTEMS
Chapter 127 ALCOHOLIC BEVERAGES
Chapter 141 ANIMALS
Chapter 166 CABLE TELEVISION
Chapter 173 COMMERCIAL LAUNDRY CODE
Chapter 180 CONSTRUCTION CODES
Chapter 185 CONVERSION THERAPY
Chapter 188 CURFEW
Chapter 201 ELECTRIC SERVICE
Chapter 212 FEES
Chapter 219 FIREARMS
Chapter 225 FIREWORKS
Chapter 231 FIRE INSURANCE PROCEEDS
Chapter 237 FIRE PREVENTION AND PROTECTION
Chapter 251 FOOD CODE
Chapter 272 GRAFFITI
Chapter 288 HEALTH AND SAFETY
Chapter 295 HISTORICAL AND CONSERVATION DISTRICTS
Chapter 302 HOUSE NUMBERING
Chapter 308 HOUSING
Chapter 325 LAW ENFORCEMENT
Chapter 328 LEAD-BASED PAINT
Chapter 332 LIBRARY
Chapter 339 LICENSES AND PERMITS
Chapter 346 LITTER AND ADVERTISING MATERIAL
Chapter 353 LOITERING AND PANHANDLING
Chapter 364 MASSAGE THERAPISTS
Chapter 378 MUNICIPAL CLAIMS AND LIENS
Chapter 387 NOISE
Chapter 396 PARKS AND RECREATION
Chapter 403 PAWNBROKERS
Chapter 410 PEDDLING AND SOLICITING
Chapter 424 POLES
Chapter 431 PROPERTY SALES
Chapter 433 PUBLIC ART
Chapter 438 RAIN BARRELS
Chapter 442 RECORDS, PUBLIC ACCESS
Chapter 453 SALES
Chapter 460 SCRAP METAL DEALERS
Chapter 467 SEWERS AND SEWAGE DISPOSAL
Chapter 473 SEXUALLY ORIENTED BUSINESSES
Chapter 479 SIDEWALK CAFES
Chapter 485 SIGNS
Chapter 496 SOLID WASTE
Chapter 502 STORAGE FACILITIES
Chapter 505 STORMWATER MANAGEMENT
Chapter 508 STREETS AND SIDEWALKS
Chapter 515 SUBDIVISION AND LAND DEVELOPMENT
Chapter 521 SUSTAINABILITY
Chapter 536 TAMPERING WITH PUBLIC PROPERTY
Chapter 540 TATTOO AND PIERCING ESTABLISHMENTS
Chapter 543 TAX ABATEMENTS
Chapter 546 TAX AMNESTY PROGRAM
Chapter 549 TAXATION
Chapter 555 TREES
Chapter 564 VEHICLE NUISANCES, STORAGE OF
Chapter 570 VEHICLE REPAIR SHOPS
Chapter 576 VEHICLES AND TRAFFIC
Chapter 583 VENDING MACHINES
Chapter 600 ZONING
Chapter A610 ANNEXATION OF TERRITORY
Chapter A611 BOND ISSUES AND LOANS
Chapter A612 FRANCHISE AND SERVICES
Chapter A613 GOVERNMENTAL AND INTERGOVERNMENTAL AFFAIRS
Chapter A614 PLAN APPROVAL
Chapter A615 PUBLIC PROPERTY
Chapter A616 SEWERS
Chapter A617 STREETS AND SIDEWALKS
Chapter A618 WATER
Chapter A619 ZONING; PRIOR ORDINANCES
Chapter DT DERIVATION TABLE
Chapter DL DISPOSITION LIST
Chapter 549
TAXATION
Part 1
Discounts and Penalties
§ 549-101.   Discounts for prepayment.
§ 549-102.   Payment months.
§ 549-103.   Penalties for delinquency.
§ 549-104.   Notices of tax due.
Part 2
Earned Income Tax
§ 549-201.   Definitions.
§ 549-202.   Imposition of tax.
§ 549-203.   Returns and payment.
§ 549-204.   Employers' collection at source.
§ 549-205.   Employers' failure to deduct; deduction held as trust fund.
§ 549-206.   Suit for collection of tax, interest and penalties.
§ 549-207.   Disputes; refunds.
§ 549-208.   Income Tax Officer.
Part 3
Realty Transfer Taxes
A   Realty Transfer Taxes
§ 549-301.   Short title.
§ 549-302.   Authority.
§ 549-303.   Definitions.
§ 549-304.   Imposition of tax; interest.
§ 549-305.   Exempt parties.
§ 549-306.   Excluded transactions.
§ 549-307.   Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 549-308.   Acquired company.
§ 549-309.   Credits against tax.
§ 549-310.   Extension of lease.
§ 549-311.   Proceeds of judicial sale.
§ 549-312.   Duties of Recorder of Deeds.
§ 549-313.   Statement of value.
§ 549-314.   Civil penalties.
§ 549-315.   Lien.
§ 549-316.   Enforcement.
§ 549-317.   Regulations.
B   Home Rule Realty Transfer Tax
§ 549-318.   Definitions.
§ 549-319.   Tax levy and rate.
§ 549-320.   Properties partially within the City.
§ 549-321.   Due date.
§ 549-322.   Instrument of conveyance contents.
§ 549-323.   Exceptions.
§ 549-324.   Instrument of conveyance to be stamped upon payment.
§ 549-325.   Enforcement by Finance Director.
§ 549-326.   Finance Director to furnish stamp.
§ 549-327.   Collection by Recorder of Deeds.
§ 549-328.   Lien authorized.
§ 549-329.   Authority to enact.
§ 549-330.   Prohibited activities.
§ 549-331.   Effective date.
§ 549-332.   Violations and penalties.
Part 4
Business Privilege Tax
§ 549-401.   Short title.
§ 549-402.   Definitions.
§ 549-403.   Tax levied; rate; business volume computed; exemptions.
§ 549-404.   Returns; payment; interest penalty.
§ 549-405.   Business privilege license.
§ 549-406.   Violations and penalties.
§ 549-407.   Duties of City Finance Director.
§ 549-408.   Confidential nature of information.
§ 549-409.   Suit on collection; costs.
§ 549-410.   Savings clause; separability.
Part 5
Business Privilege Tax Regulations
§ 549-501.   Purpose.
§ 549-502.   Definitions.
§ 549-503.   Business.
§ 549-504.   What constitutes doing business in the City.
§ 549-505.   Allocation of business done and gross volume of business.
§ 549-506.   Interstate commerce.
§ 549-507.   Contractors performing building or construction work outside the City of Reading.
§ 549-508.   Brokers and agents with out-of-City offices.
§ 549-509.   Tax rate.
§ 549-510.   Persons, businesses and receipts exempted.
§ 549-511.   State tax or license.
§ 549-512.   Utilities.
§ 549-513.   Properties subject to state tax.
§ 549-514.   Products manufactured or grown in the City.
§ 549-515.   Determination of gross or whole volume of business.
§ 549-516.   Partial exemptions.
§ 549-517.   When same tax is imposed by two taxing bodies.
§ 549-518.   Records.
§ 549-519.   Returns.
§ 549-520.   License.
§ 549-521.   Violations and penalties.
§ 549-522.   Continuing offense.
§ 549-523.   Powers and duties of business administrator.
§ 549-524.   Confidential nature of returns, etc.
§ 549-525.   Suit on collection and penalty.
Part 6
Per Capita Tax
§ 549-601.   Definitions.
§ 549-602.   Levy and collection.
§ 549-603.   Amount.
§ 549-604.   Notice.
§ 549-605.   Discount, penalty and interest.
§ 549-606.   Enforcement by Finance Director.
§ 549-607.   Not a substitute tax.
§ 549-608.   (Reserved)
§ 549-609.   Violations and penalties.
Part 7
Amusement Tax
§ 549-701.   Establishment of an admission tax.
§ 549-702.   Definitions.
§ 549-703.   Permits.
§ 549-704.   Imposition of tax.
§ 549-705.   Collection and payment of tax.
§ 549-706.   Reports, interest and penalties.
§ 549-707.   Audits.
§ 549-708.   Violations and penalties.
Part 8
Local Services Tax
§ 549-801.   Definitions.
§ 549-802.   Levy of tax.
§ 549-803.   Penalty and interest.
§ 549-804.   Exemption and refunds.
§ 549-805.   Duty of employers to collect.
§ 549-806.   Returns.
§ 549-807.   Dates for determining tax liability and payment.
§ 549-808.   Self-employed individuals.
§ 549-809.   Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 549-810.   Nonresidents subject to tax.
§ 549-811.   Administration of tax.
§ 549-812.   Suits for collection.
§ 549-813.   Violations and penalties.
§ 549-814.   Interpretation.
Part 9
Nonresident Earned Income and Net Profits Tax
§ 549-901.   Tax on nonresidents subject to tax in domicile.
§ 549-902.   Tax on nonresidents not subject to tax in domicile.
§ 549-903.   Tax percentage to equal 1.3%.
§ 549-904.   Imposition of tax.
§ 549-905.   Tax not shared with school district; credit for tax paid to home municipality.
§ 549-906.   Use of revenue.
§ 549-907.   Collection.
§ 549-908.   Effective date.
Part 10
Home Rule Earned Income Tax
§ 549-1001.   Definitions.
§ 549-1002.   Imposition of tax.
§ 549-1003.   Annual returns of taxpayers.
§ 549-1004.   Declaration and payment of tax.
§ 549-1005.   Collection at source.
§ 549-1006.   Income Tax Officer; powers and duties.
§ 549-1007.   Suit for collection of tax.
§ 549-1008.   Interest on unpaid tax.
§ 549-1009.   Payment and refunds.
§ 549-1010.   Applicability.
§ 549-1011.   Effective term.
§ 549-1012.   Rules and regulations.
§ 549-1013.   Hearing Officer.
§ 549-1014.   Violations and penalties.
Part 11
Home Rule Per Capita Tax
§ 549-1101.   Imposition of tax.
§ 549-1102.   Discount, penalty and interest.
§ 549-1103.   Exploration of alternatives.
§ 549-1104.   Authority.
[HISTORY: Adopted by the City Council of the City of Reading as indicated in part histories. Amendments noted where applicable.]
GENERAL REFERENCES
Business privilege license — See Ch. 339, Part 2.
Tax amnesty program — See Ch. 546.
STATE LAW REFERENCES
Local Tax Collection Law — See 72 P.S. § 5511.1 et seq.
Power to tax — See 53 P.S. § 6924.101 et seq.
Real estate transfer tax — See 72 P.S. § 8101-C and D et seq.
Administration, collection and enforcement — See 53 P.S. § 6924.101 et seq.
Exonerations — See 72 P.S. § 5511.37.
Amusement tax — See 53 P.S. § 6924.301.1.