Township of Springfield, PA
Montgomery County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Springfield as indicated in article histories. Amendments noted where applicable.]
Article I Mercantile License Tax

§ 100-1 Title.

§ 100-2 Definitions.

§ 100-3 License required; fee; applications; display; replacement.

§ 100-4 Tax rate.

§ 100-5 Computation of estimated gross volume.

§ 100-6 Returns.

§ 100-7 First return.

§ 100-8 Final return.

§ 100-9 Payment of tax.

§ 100-10 Duties of Collector.

§ 100-11 Method of recovery.

§ 100-12 Interest and penalty on delinquent payments.

§ 100-13 Disposition of receipts.

§ 100-14 Limitations.

§ 100-15 Violations and penalties.

Article II Real Estate Transfer Tax

§ 100-16 Title.

§ 100-17 Tax authorization.

§ 100-18 Definitions.

§ 100-19 Imposition of tax; interest.

§ 100-20 Exempt parties.

§ 100-21 Exclusions.

§ 100-22 Documents to be fully taxable.

§ 100-23 Acquired company.

§ 100-24 Tax credits.

§ 100-25 Renewal or extension of lease.

§ 100-26 Proceeds of judicial sale.

§ 100-27 Duties of Recorder of Deeds.

§ 100-28 Statement of value.

§ 100-28.1 Civil penalties.

§ 100-28.2 Lien.

§ 100-28.3 (Reserved)

§ 100-28.4 (Reserved)

§ 100-28.5 Certification fee.

Article III Collection of Delinquent Real Estate Taxes

§ 100-29 Appointment of alternative tax collector; authorization to file liens.

§ 100-30 Interest rate established.

§ 100-31 Charges, expenses and fees.

§ 100-31.1 Authorization to implement provisions of this article.

Article IV Business Privilege Tax

§ 100-32 Title.

§ 100-33 Definitions.

§ 100-34 Registration required; application; fee; certificate.

§ 100-35 Imposition of tax.

§ 100-36 Exemptions; deductions; exclusions.

§ 100-37 Computation of tax.

§ 100-38 Returns.

§ 100-39 Payment of tax.

§ 100-40 Duties of Collector; information to be confidential.

§ 100-41 Method of recovery.

§ 100-42 Limitation.

§ 100-43 Violations and penalties.

§ 100-44 Statutory authority; authority to establish regulations.

§ 100-45 Effective date.

§ 100-46 Interest and penalty on delinquent payments.

§ 100-47 through § 100-49. (Reserved)

Article V Local Taxpayer Bill of Rights

§ 100-50 Title.

§ 100-51 Rights of taxpayer and obligations of Township during an audit or administrative review of taxpayer's books and records.

§ 100-52 Procedure for filing and processing refund claims and taxpayer complaints.

§ 100-53 Administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the Township.

§ 100-54 Enforcement procedures.

Article VI Earned Income Tax

§ 100-55 Short title.

§ 100-56 Definitions.

§ 100-57 Imposition and rate of tax.

§ 100-58 Declaration and payment of tax.

§ 100-59 Collection at source.

§ 100-60 Powers and duties of officer.

§ 100-61 Suit for collection of tax.

§ 100-62 Applicability.

§ 100-63 Reporting requirements for owners of rental properties.

§ 100-64 Interest and penalty for nonpayment.

§ 100-64.1 Recovery of taxes.

§ 100-65 Fines; violations and penalties.

§ 100-66 through § 100-69. (Reserved)

Article VII Tax Collector

§ 100-70 Annual compensation.