Hollidaysburg

Pennsylvania

Documents

Chapter 24: Taxation, Special

View original document →

Chapter 24: Special Taxation Overview

This document outlines the structure and key sections of Chapter 24, titled “Taxation, Special,” as adopted by the Borough of Hollidaysburg, PA. The chapter is divided into five main parts covering different types of taxes and taxpayer rights.

Part 1: Earned Income Taxes

Covers rules for taxing income earned within the borough. Key sections include:

  • Definitions and imposition of taxes
  • Requirements for filing returns and making payments
  • Collection methods (including at source)
  • Duties of the Receiver of Taxes
  • Enforcement powers and penalties for noncompliance
  • Agreements with other municipalities

Part 2: Realty Transfer Tax

Regulates taxes on real estate transfers. Includes provisions for:

  • Short title and authority
  • Definitions and tax imposition (including interest)
  • Exemptions for certain parties or transactions
  • Documentation requirements for associations, corporations, partners, etc.
  • Credits against tax and lease extensions
  • Duties of the Recorder of Deeds
  • Civil penalties, liens, enforcement, and regulations

Part 3: Per Capita Tax

Applies a flat tax per person. Covers:

  • Levy and collection procedures
  • Bonding requirements for collectors
  • Notice to taxpayers and assessment criteria (age 18+)
  • Collection via distress or employers
  • Responsibilities of the Tax Collector
  • Discounts, penalties, and legal authority

Part 4: Emergency and Municipal Services Tax

Targets individuals engaged in occupations within the borough. Key elements:

  • Definitions, levy, exemptions, and amount of tax
  • Employer duties and return filing requirements
  • Rules for multi-occupation workers and self-employed individuals
  • Special provisions for those living beyond borough limits (e.g., Hollidaysburg)
  • Administration, collection suits, fines, penalties, and saving clause

Part 5: Real Estate Taxes

Briefly referenced; only one section listed:

  • Discounts and penalties for real estate tax payments

Part 6: Local Taxpayers Bill of Rights

Establishes protections and transparency for taxpayers. Includes:

  • Compliance and adoption requirements (§601)
  • Attachments providing:
    • Disclosure Statement (Attachment A)
    • Tax Appeal Information and Regulations (Attachment B)
    • Taxpayers Bill of Rights Notice (Attachment C)

This chapter provides a comprehensive framework for local taxation in Hollidaysburg, ensuring clarity on obligations, enforcement, and taxpayer rights across multiple tax categories.

← Back to Documents