Township of Radnor, PA
Delaware County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Radnor as indicated in article histories. Amendments noted where applicable.]
CHARTER REFERENCES
Finance Director — See § 6.09.
Finances generally — See Art. VII.
GENERAL REFERENCES
Treasurer — See Ch. 5, § 5-18.
Finance Department — See Ch. 5, § 5-25.
Fiscal affairs generally — See Ch. 5, Art. VII.
Assessments — See Ch. 9.
Cable television franchise fees — See Ch. 140.
Sewer service charges — See Ch. 235, Art. III.
Article I Amusement Tax

§ 260-1 Intent; statutory authority.

§ 260-2 Title.

§ 260-3 Definitions and word usage.

§ 260-4 Amusement permit required.

§ 260-5 Permit application; fee.

§ 260-6 Issuance, assignability, display and expiration of permit.

§ 260-7 Notice of change in itinerary.

§ 260-8 Renewal and replacement of permits.

§ 260-9 Suspension of permit; hearings.

§ 260-10 Imposition of tax; rate.

§ 260-11 Tax on free admissions and box seats.

§ 260-12 Collection of tax.

§ 260-13 Report and payment of tax.

§ 260-14 Powers of Finance Director.

§ 260-15 Payment of receipts into treasury.

§ 260-16 Exemptions.

§ 260-17 Violations and penalties.

Article II Mercantile Tax

§ 260-18 Intent; statutory authority.

§ 260-19 Title.

§ 260-20 Definitions.

§ 260-21 Applicability.

§ 260-22 Mercantile license required; fee.

§ 260-23 License application; assignability and posting; replacement.

§ 260-24 Imposition of tax; applicability.

§ 260-25 Computation of tax.

§ 260-26 Taxpayer returns.

§ 260-27 Payment of tax.

§ 260-28 Collection of tax; record.

§ 260-29 Examination of taxpayer records; other duties of Collector.

§ 260-30 Estimation of tax by Collector.

§ 260-31 Responsibility for claiming exemption.

§ 260-32 Refunds.

§ 260-33 Confidential nature of returns.

§ 260-34 Additional regulations.

§ 260-35 Recovery of unpaid taxes; interest and penalty.

§ 260-36 Payment of receipts into general fund.

§ 260-37 Limitations.

§ 260-38 Violations and penalties.

§ 260-38.1 Short tax year and reporting period to effectuate conversion from fiscal to calendar year.

Article III Business Privilege Tax

§ 260-39 Title.

§ 260-40 Definitions and word usage.

§ 260-41 Registration.

§ 260-42 Imposition of tax; rate.

§ 260-43 Exemption; joint return.

§ 260-44 Computation of tax.

§ 260-45 Taxpayer returns.

§ 260-46 Payment of tax.

§ 260-47 Collection of tax; record.

§ 260-48 Determination of tax; examination of return.

§ 260-49 Estimation of tax.

§ 260-50 Responsibility for claiming exemption.

§ 260-51 Refunds.

§ 260-52 Confidential nature of returns.

§ 260-53 Additional rules and regulations.

§ 260-54 Method of recovery.

§ 260-55 Interest and penalty.

§ 260-56 Payment of receipts into treasury.

§ 260-57 Limitations.

§ 260-58 Intent.

§ 260-59 Violations and penalties.

§ 260-60 Construal of provisions.

§ 260-61 Apportionment.

§ 260-62 Statutory authority.

Article IV Amusement Devices Tax

§ 260-63 Definitions and word usage.

§ 260-64 Statutory authority; imposition of tax.

§ 260-65 Payment of tax.

§ 260-66 Certificates of payment.

§ 260-67 Penalty for nonpayment.

§ 260-68 Violations and penalties.

Article V Realty Transfer Tax

§ 260-69 Title.

§ 260-70 Statutory authority.

§ 260-71 Definitions.

§ 260-72 Imposition of tax; interest.

§ 260-73 Exempt parties.

§ 260-74 Excluded transactions.

§ 260-75 Documents relating to associations or corporations and members, partners and stockholders.

§ 260-76 Acquired company.

§ 260-77 Credits against tax.

§ 260-78 Extension of lease.

§ 260-79 Proceeds of judicial sale.

§ 260-80 Duties of Recorder of Deeds.

§ 260-81 Statement of value.

§ 260-82 Civil penalties.

§ 260-83 Lien.

§ 260-84 Recovery of taxes, interest and penalties.

§ 260-85 Enforcement; additional regulations.

Article VI Local Services Tax

§ 260-86 Definitions.

§ 260-87 Levy of tax; effective date; use; maximum per person.

§ 260-88 Exemption and refunds.

§ 260-89 Duty of employers to collect.

§ 260-90 Returns.

§ 260-91 Dates for determining tax liability and payment.

§ 260-92 Self-employed individuals.

§ 260-93 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 260-94 Nonresidents subject to tax.

§ 260-95 Administration of tax.

§ 260-96 Collections costs; attorneys' fees.

§ 260-97 Violations and penalties.

§ 260-98 Construal of provisions.