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CHAPTER 17 – TAXATION

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Chapter 17: Taxation — Ebensburg Borough, Cambria County, Pennsylvania

This chapter outlines the borough’s tax ordinances, covering realty transfers, earned income and net profits taxes, local services taxes, penalties for delinquent real estate taxes, and taxpayer rights.

Part 1: Realty Transfer Tax

  • Short Title: “Realty Transfer Tax Ordinance of Ebensburg Borough” (Ord. 409, 4/27/1987)
  • Authority: Imposes a tax on transfers of real estate or interests therein within Ebensburg Borough, regardless of where documents are executed or settlements occur. Authorized under Article XI-D of 72 P. S. §8101-D et seq.
  • Key Definitions:
    • Association: Partnership, limited partnership, or unincorporated enterprise owned by two or more persons (excluding private trusts or decedent estates).
    • Borough: Ebensburg Borough, Cambria County, PA.
    • Corporation: Any corporation, joint-stock association, business trust, or banking institution organized under U. S. , state, territory, foreign country, or dependency law.
    • Document: Any deed, instrument, or writing conveying title to real estate — excludes wills, mortgages, deeds of trust, land contracts with >30-year payment terms, and public utility easements. Includes declarations of acquisition required for recording under §17-108.
    • Family Farm Corporation: At least 75% of assets devoted to agriculture; at least 75% of each stock class continuously owned by same family. Excludes recreational activities (hunting, fishing, camping, skiing, racing), raising game animals/birds/pets for sport, and fur farming.

Part 2: Earned Income and Net Profits Tax

  • Incorporation of Statute: Establishes framework for taxing earned income and net profits.
  • Imposition of Tax: Applies to residents and non-residents earning income or generating profits within the borough.
  • Incorporation by Reference: Adopts external statutes for administrative clarity.
  • Administration: Borough handles collection and enforcement.

Part 3: Local Services Tax

  • Definitions: Clarifies terms used in this part.
  • Levy of Tax: Imposes tax on individuals employed or self-employed within the borough.
  • Exemptions and Refunds: Specifies who qualifies for exemption or refund.
  • Duty of Employers to Collect: Employers must withhold and remit the tax from employee wages.
  • Returns: Taxpayers must file returns as required.
  • Dates for Determining Liability and Payment: Sets deadlines for when tax liability arises and when payments are due.
  • Self-Employed Individuals: Self-employed persons must report and pay directly.
  • Multiple Occupations/Employers: Rules apply if an individual works in more than one occupation or for multiple employers within the borough.
  • Nonresidents Subject to Tax: Nonresidents working in the borough are subject to this tax.
  • Administration of Tax: Borough administers and enforces compliance.
  • Suits for Collection: Legal action may be taken to collect unpaid taxes.

Part 4: Penalties for Delinquent Real Estate Taxes

  • Penalties: Imposes penalties on property owners who fail to pay real estate taxes on time.

Part 5: Taxpayers Bill of Rights

  • Effective Date: January 1, 1999 (Ord. 474, 2/22/1999; amended by Ord. 514, 12/15/2003)
  • Approved Schedules:
    • Schedule 1: Rules and regulations for administrative appeals.
    • Schedule 2: Disclosure statement form.
    • Schedule 3: Petition of appeal and refund form.
    • Schedule 4: Administrative appeal procedures.
  • Appeal Process: Borough Council handles administrative appeals in executive session for eligible taxes under the Local Tax Base Reform (LTBR).
  • Taxpayer Rights: Ensures transparency, fairness, and access to appeal processes for all taxpayers.

This ordinance provides a comprehensive framework for taxation in Ebensburg Borough, balancing revenue generation with taxpayer protections and clear administrative procedures.

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