Township of Marple, PA
Delaware County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Marple as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Treasurer-Tax Collector — See Ch. 77.
Amusements and amusement devices — See Ch. 91.
Article I Amusements

§ 274-1 Tax levied.

§ 274-2 Title of ordinance.

§ 274-3 Words and terms defined.

§ 274-4 Amusement permit required.

§ 274-5 Application for permit.

§ 274-6 Multiple places or itinerant forms of amusement.

§ 274-7 Temporary places of amusement.

§ 274-8 Information required of association or corporation.

§ 274-9 Verification of application.

§ 274-10 Permit fees.

§ 274-11 Issuance of permit.

§ 274-12 Permits not assignable.

§ 274-13 Expiration of permit for permanent place of amusement.

§ 274-14 Expiration of permit for temporary place of amusement.

§ 274-15 Change of itinerary of itinerant amusement.

§ 274-16 Lost permits.

§ 274-17 Suspension of permit; hearing.

§ 274-18 Tax on admission fees.

§ 274-19 Computation of tax on free admissions or reduced fees.

§ 274-20 Computation of tax on permanent boxes or seats.

§ 274-21 Collection of tax by producer.

§ 274-22 When tax payable by owner, lessee or custodian.

§ 274-23 Reports and payments by producers.

§ 274-24 When tax due and payable.

§ 274-25 Penalty for failure to file report or pay tax.

§ 274-26 Recovery of taxes.

§ 274-27 Secretary authorized to determine whether taxes due have been paid.

§ 274-28 Secretary authorized to determine taxes and penalties due.

§ 274-29 Secretary authorized to promulgate rules and regulations; approval.

§ 274-30 Disposition of taxes.

§ 274-31 Children under 12 years exempt.

§ 274-32 Exempt organizations.

§ 274-33 Approval of exemptions required.

§ 274-34 Violations and penalties.

§ 274-35 Appropriation of revenues collected.

Article II Realty Transfer Tax

§ 274-36 Tax levied; title.

§ 274-37 Definitions.

§ 274-38 Acquired company.

§ 274-39 Imposition of tax.

§ 274-40 Exempt parties.

§ 274-41 Excluded transactions.

§ 274-42 Fully taxable documents.

§ 274-43 Credits against transfer tax.

§ 274-44 Proceeds of judicial sale.

§ 274-45 Real estate or interest located partially in Township.

§ 274-46 Statement of value.

§ 274-47 Collection of tax.

§ 274-48 Evidence of payment.

§ 274-49 Determination of additional tax due.

§ 274-50 Enforcement officer.

§ 274-51 Collection of delinquent taxes; interest.

§ 274-52 Prohibited acts.

§ 274-53 Violations and penalties.

§ 274-54 Repealer.

Article III Mercantile Tax

§ 274-55 Title.

§ 274-56 Definitions.

§ 274-57 License.

§ 274-58 Tax.

§ 274-59 Computation of tax estimated.

§ 274-60 Sales having attributes of interstate commerce.

§ 274-61 Returns of the taxpayer.

§ 274-62 First return.

§ 274-63 Final return.

§ 274-64 Payment of tax.

§ 274-65 Duties of Collector.

§ 274-66 Confidential nature of returns.

§ 274-67 Method of recovery.

§ 274-68 Interest and penalty.

§ 274-69 Receipts to be paid into Treasury.

§ 274-70 Violations and penalties.

§ 274-71 Validity.

§ 274-71.1 When effective.

Article IV Local Services Tax

§ 274-72 Title.

§ 274-73 Definitions.

§ 274-74 Levy of taxes.

§ 274-75 Collection through employers.

§ 274-76 Direct payment by taxpayers.

§ 274-77 Nonresident taxpayers.

§ 274-78 Exemption.

§ 274-79 Administration and enforcement.

§ 274-80 Collection.

§ 274-81 Violations and penalties.

§ 274-82 Applicability; severability.

§ 274-83 When effective.

Article V Business Privilege Tax

§ 274-84 Title.

§ 274-85 Definitions.

§ 274-86 Registration.

§ 274-87 Imposition of tax.

§ 274-88 Exemptions; joint return.

§ 274-89 Computation of gross receipts.

§ 274-90 Receipts in interstate commerce.

§ 274-91 Returns.

§ 274-92 Payment of tax; deduction.

§ 274-93 Duties of Collector.

§ 274-94 Method of recovery.

§ 274-95 Interest and penalties.

§ 274-96 Disposition of receipts.

§ 274-97 Limitations and intent.

§ 274-98 Violations and penalties.

§ 274-99 Construal of provisions.

§ 274-100 When effective.

§ 274-100.1 Statutory authority.

Article VI Installment Payments

§ 274-101 Definitions.

§ 274-102 Election to pay by installments.

§ 274-103 Date of payments.

§ 274-104 Abatement or discount prohibited.

§ 274-105 Unpaid installments.

§ 274-106 Failure to file election.

Article VII Tax Certifications

§ 274-107 Fee required to obtain tax certification; duplicate tax bills.

§ 274-108 Duties of Tax Collector.

§ 274-109 Failure to make payment.

Article VIII Taxpayers Bill of Rights

§ 274-110 Rules and regulations.

§ 274-111 Disclosure statement.

§ 274-112 Petition for appeal and refund.

§ 274-113 (Reserved)

§ 274-114 (Reserved)

§ 274-115 Initial refund claim form.

§ 274-116 Administrative appeal procedures.

§ 274-117 Effective date.

Article IX Collection of Real Estate Taxes from Rental Property Tenants

§ 274-118 Incorporation of clauses.

§ 274-119 Failure to pay rent after service of distraint; collection through litigation.

§ 274-120 Civil penalties; costs and fees.