Township of Upper Merion, PA
chevron_right
2022-12-08
info
chevron_right
Part II: General Legislation
chevron_right
Chapter 149 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Appeals
- Ch 4 Attorneys' Fees
- Ch 7 Business Improvement Districts
- Ch 9 (Reserved)
- Ch 11 (Reserved)
- Ch 12 Community Center Complex Advisory Board
- Ch 13 Cooperative and Intermunicipal Agreements
- Ch 19 (Reserved)
- Ch 21 Historical Commission
- Ch 25 Library
- Ch 29 Manager
- Ch 33 Map, Official Street
- Ch 34 Media Communications Advisory Board
- Ch 36 Parks and Recreation Board
- Ch 37 Pensions
- Ch 41 Planning Commission
- Ch 42 Police Department
- Ch 44 Records, Retention and Disposition of
- Ch 47 Salaries and Compensation
- Ch 51 (Reserved)
- Ch 55 Shade Tree and Beautification Commission
- Part II: General Legislation
- Ch 63 Alarm Devices
- Ch 67 (Reserved)
- Ch 69 Construction Codes, Uniform
- Ch 70 Contractor Licensing
- Ch 71 Curfew
- Ch 73 Dogs and Other Animals
- Ch 77 Emergency Services
- Ch 79 (Reserved)
- Ch 83 Fences
- Ch 86 Fire Loss Claims
- Ch 87 (Reserved)
- Ch 91 Garbage, Rubbish and Refuse
- Ch 100 Human Relations
- Ch 101 (Reserved)
- Ch 105 Marijuana
- Ch 107 Nuisances
- Ch 111 (Reserved)
- Ch 115 Parks
- Ch 119 Peddling, Soliciting and Hawking
- Ch 123 (Reserved)
- Ch 127 Property Maintenance
- Ch 128 Neighborhood Blight Reclamation and Revitalization
- Ch 130 Real Estate Registry
- Ch 132 Residential Rental Housing Licensing and Inspection
- Ch 133 Sewers
- Ch 137 Snow and Ice, Removal of
- Ch 138 Solid Waste Disposal
- Ch 139 Special Events
- Ch 140 (Reserved)
- Ch 140A Stormwater, Grading and Erosion Control: Residential
- Ch 140B Stormwater, Grading and Erosion Control: Multifamily, Commercial, Industrial, Institutional
- Ch 141 Streets and Sidewalks
- Ch 145 Subdivision of Land
- Ch 149 Taxation
- Ch 149 Art I Amusement Tax
- § 149-1 Title; statutory authority.
- § 149-2 Definitions and word usage.
- § 149-3 Permit required; tax to be paid.
- § 149-4 Tax imposed.
- § 149-5 Collection by producers.
- § 149-6 Duties of producers.
- § 149-7 Method of recovery.
- § 149-8 Powers of Business Tax Receiver.
- § 149-9 Receipts to be paid into treasury.
- § 149-10 Exemptions.
- § 149-11 Violations and penalties.
- Ch 149 Art II Realty Transfer Tax
- § 149-12 Title.
- § 149-13 Statutory authority.
- § 149-14 Definitions.
- § 149-15 Tax imposed.
- § 149-16 Exempt parties.
- § 149-17 Certain transactions excluded.
- § 149-18 Documents relating to associations or corporations.
- § 149-19 Acquired companies.
- § 149-19.1 Credits against tax.
- § 149-19.2 Renewal of extension of lease.
- § 149-19.3 Proceeds of judicial sale.
- § 149-19.4 Duties of Recorder of Deeds.
- § 149-19.5 Statement of value.
- § 149-19.6 Civil penalties.
- § 149-19.7 Tax to constitute lien until paid.
- § 149-19.8 Enforcement.
- § 149-19.9 Additional regulations for enforcement and collection.
- § 149-19.10 Repealer.
- Ch 149 Art III Local Services Tax
- § 149-20 Short title.
- § 149-20.1 Definitions.
- § 149-21 Levy of tax.
- § 149-22 Exemption and refunds.
- § 149-23 Duty of employers to collect.
- § 149-24 Returns.
- § 149-25 Dates for determining tax liability and payment.
- § 149-26 Self-employed individuals.
- § 149-27 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- § 149-28 Nonresidents subject to tax.
- § 149-29 Administration of tax.
- § 149-30 Suits for collection.
- § 149-31 Violations and penalties.
- § 149-32 Interpretation.
- § 149-33 through § 149-34. (Reserved)
- Ch 149 Art IV Business Privilege Tax
- § 149-35 Title.
- § 149-36 Definitions; word usage.
- § 149-37 Registration required.
- § 149-38 Estimated tax; exemptions.
- § 149-39 Returns to be made.
- § 149-40 Due date; penalty for late payment.
- § 149-41 Final tax return.
- § 149-42 Duties of Business Tax Receiver.
- § 149-43 Duties of taxpayer.
- § 149-44 Methods of collection; penalties.
- § 149-45 Violation and penalties.
- § 149-46 Construction of provisions.
- § 149-47 Severability.
- § 149-48 Repealer.
- § 149-48.1 Statutory authority; when effective.
- Ch 149 Art V Itinerant Merchant Business Privilege Tax and Licensing
- § 149-49 Title.
- § 149-50 Definitions; word usage.
- § 149-51 License required.
- § 149-52 Application for license.
- § 149-53 Tax imposed.
- § 149-54 Collection and payment of tax.
- § 149-55 Responsibility of owners and leasees.
- § 149-56 Exemptions.
- § 149-57 Violations and penalties.
- Ch 149 Art VI Solid Waste Tonnage Tax
- § 149-58 Tax imposed.
- § 149-59 Filing of returns.
- § 149-60 Recordkeeping; access to records.
- § 149-61 Inspection.
- § 149-62 Use of taxes collected.
- § 149-63 Payment of tax; penalties for late payments.
- § 149-64 Violations and penalties.
- § 149-65 Duties of Tax Administrator.
- § 149-66 Confidential nature of returns.
- § 149-67 Methods of collection and penalties.
- § 149-68 Statutory authority; legislative intent.
- § 149-69 Construal of provisions.
- Ch 149 Art VII Video Programming Tax
- § 149-70 Purpose; adoption of standard.
- Ch 149 Art VIII Local Taxpayer Bill of Rights
- § 149-71 Title.
- § 149-72 Rights of taxpayer and obligations of township; audit; underpayment.
- § 149-73 Procedure for filing and processing refund claims and taxpayer complaints.
- § 149-74 Administrative and judicial procedures.
- § 149-75 Enforcement procedures.
- Ch 149 Art IX Homestead Exclusion Program
- § 149-76 Definitions and construction.
- § 149-77 Creation of homestead exclusion.
- § 149-78 Administration of Township homestead exclusion.
- Ch 149 Art X Collection of Delinquent Real Estate Taxes
- § 149-79 Collection; interest, charges and fees.
- Ch 153 Trees and Shrubbery
- Ch 157 Vehicles and Traffic
- Ch 161 Weapons
- Ch 165 Zoning
- Appendix
- Ch A170 Business Privilege Tax Regulations
- Ch A171 Cable Television
- Ch A173 Fees
- Ch A175 Municipal Authorities
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of Supervisors
of Upper Merion Township as indicted in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Fees — See Ch. A173.
