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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
§ 549-1001. Definitions.
The following words and phrases, when used in this Part, shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning:
   ASSOCIATION — A partnership, limited partnership or any other unincorporated group of two or more persons.
   BUSINESS — An enterprise, activity, profession or any other undertaking of an unincorporated nature conducted for profit or ordinarily conducted for profit, whether by a person, partnership, association or any other entity.
   CORPORATION — A corporation or joint stock association organized under the laws of the United States, the Commonwealth of Pennsylvania, or any other state, territory, foreign country or dependency.
   COUNCIL — The City Council of Reading.
   CURRENT YEAR — The calendar year for which the tax is levied.
   DOMICILE — The place where one lives and has his permanent home and to which he has the intention of returning whenever he is absent. Actual residence is not necessarily domicile, for domicile is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory. Domicile is the place in which a man has voluntarily fixed the habitation of himself and his family, not for a mere special or limited purpose, but with the present intention of making a permanent home, until some event occurs to induce him to adopt some other permanent home. In the case of businesses or associations, the domicile is that place considered as the center of business affairs and the place where its functions are discharged.
   EARNED INCOME — Salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by a person or his personal representative for services rendered, whether directly or through an agent, and whether in cash or in property, not including, however, wages or compensation paid to persons on active military service, periodic payments for sickness and disability other than regular wages received during a period of sickness, disability or retirement, or payments arising under workmen's compensation acts, occupational disease acts and similar legislation, or payments commonly recognized as old age benefits, retirement pay or pensions paid to persons retired from service after reaching a specific age or after a stated period of employment, or payments commonly known as public assistance, or unemployment compensation payments by any governmental agency, or payments to reimburse expenses, or payments made by employers or labor unions for wage and salary supplemental programs, including, but not limited to, programs covering hospitalization, sickness, disability or death, supplemental unemployment benefits, strike benefits, social security and retirement.
   EMPLOYER — A person, partnership, association, corporation, institution, governmental body or unit or agency, or any other entity employing one or more persons for a salary, wage, commission or other compensation.
   INCOME TAX OFFICER or OFFICER — A person, public employee or private agency designated by the governing body to collect and administer the tax on earned income and net profits.
   NET PROFITS — The net income from the operation of a business, profession or other activity, except corporations, after provision for all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with the accounting system used in such business, profession, or other activity, but without deduction of taxes based on income.
   NONRESIDENT — A person, partnership, association or other entity domiciled outside the taxing district.
   PERSON or INDIVIDUAL — A natural person.
   PRECEDING YEAR — The calendar year before the current year.
   RESIDENT — A person, partnership, association or other entity domiciled in the taxing district.
   SUCCEEDING YEAR — The calendar year following the current year.
TAX ADMINISTRATION — The City of Reading Tax Administration designated by Council to administer the provisions of this Earned Income Tax article under the direction of the Finance Director.
   TAXPAYER — A person, partnership, association or any other entity required hereunder to file a return of earned income or net profits, or to pay a tax thereon.