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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 317 INVASIVE PLANTS AND NOXIOUS WEEDS
Chapter 325 LAW ENFORCEMENT
Chapter 328 LEAD POISONING PREVENTION
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
§ 549-706. Reports, interest and penalties.
   A.   Ever producer, except as hereinafter provided, conducting a place of amusement on or before the 10th day of each month after the effective date of this Part shall transmit and file with the Tax Administration Office, on the form prescribed, a completed and accurate report of the amount of tax collected by the producer during the preceding month together with payment of taxes due.
      (1)   In the case of a producer whose tax is calculated pursuant to § 549-704A(1) above, if such producer reports its gross receipts to its franchiser, licensor or other party or entity as described therein on a quarterly, annual or other basis less frequently than monthly, then the monthly report required to be transmitted and filed by such producer with the Tax Administration Office shall report, and the tax payable with respect to such month shall be based on the producer's gross receipts for the relevant month, calculated on the basis described in § 549-704A(1), with a further filing and tax reconciliation based upon the actual quarterly, annual or other report actually submitted by such producer to the franchiser, licensor or other party or entity.
   B.   Every producer conducting a temporary or itinerant amusement shall file a report on the form prescribed, with the Tax Administration Office, together with payment of taxes due, within 10 days of the completion of each such amusement.
   C.   All taxes due and payable for permanent amusement(s) but unpaid on the 10th day of the following month shall bear interest at the legal rate until paid. All taxes due and payable for temporary or itinerant amusement(s) but unpaid on the 10th day following completing thereof shall bear interest at the legal rate until paid.
   D.   Any producer who neglects or refuses to file monthly reports and/or pay taxes legally due as required herein shall be assessed a penalty in the amount of 10% per annum of the amount of tax due, in addition to interest otherwise payable as provided hereinabove.
   E.   All amounts of tax, interest and penalties due shall be recoverable by the City of Reading in the same manner as other debts due the City are by law recoverable.