Part 1
Discounts and Penalties
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
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
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
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
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
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
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
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
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
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
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.