Township of Upper Hanover, PA
Montgomery County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Supervisors of the Township of Upper Hanover as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Fire Protection District — See Ch. 231.
Municipal claims and liens — See Ch. 302.
Article I Tax Collector Commission

§ 438-1 Compensation authorized.

Article II Earned Income Tax

§ 438-2 Definitions.

§ 438-3 Imposition of tax.

§ 438-4 No exemption from tax.

§ 438-5 Individual tax returns and payments.

§ 438-6 Employer withholding, remittance and tax returns.

§ 438-7 Tax Collector.

§ 438-8 Interest, penalties, costs and fines.

§ 438-9 Purpose/amendment and restatement/repeal.

Article III Per Capita Tax

§ 438-10 Title.

§ 438-11 Tax levy.

§ 438-12 Collection of tax.

§ 438-13 Bonding of Collectors.

§ 438-14 Warrant for collection.

§ 438-15 Collection expenses; compensation of Collector.

§ 438-16 Notice of tax.

§ 438-17 Additions to tax list.

§ 438-18 Collection by distress.

§ 438-19 Demands for tax.

§ 438-20 Recordkeeping.

§ 438-21 Discount.

§ 438-22 Collector's powers, duties and responsibilities.

§ 438-23 When effective.

§ 438-24 Exemption.

§ 438-25 Definitions.

§ 438-26 Proof of eligibility for exemption.

Article IV Discounts and Penalties

§ 438-27 Discount for timely payment; penalties for overdue taxes.

Article V Occupational Privilege Tax

§ 438-28 Definitions.

§ 438-29 Levy and collection of tax.

§ 438-30 Amount of tax.

§ 438-31 Duty of employers.

§ 438-32 Returns.

§ 438-33 Dates for determining tax liability and payment.

§ 438-34 Individuals engaged in more than one occupation.

§ 438-35 Self-employed individuals.

§ 438-36 Employers and self-employed individuals residing beyond the corporate limits of Upper Hanover Township.

§ 438-37 Administration of tax.

§ 438-38 Suits for collection.

§ 438-39 Violations and penalties.

§ 438-40 Saving clause.

§ 438-41 Exemption.

§ 438-42 Refund.

Article VI Tax Certifications

§ 438-43 Fee for certification.

Article VII Copies of Tax Bills

§ 438-44 Fee for copies.

Article VIII Taxpayers Bill of Rights

§ 438-45 Rules and regulations.

§ 438-46 Disclosure statement.

§ 438-47 Petition for appeal and refund.

§ 438-48 Appeals officers.

§ 438-49 When effective.

Article IX Ambulance and Rescue Squad Tax

§ 438-50 Imposition of tax.

§ 438-51 Tax levy; rate

§ 438-52 Collection.

§ 438-53 Authority to contract for services.

§ 438-54 Statutory authority.

Article X Fire Apparatus Tax

§ 438-55 Imposition of tax; purpose.

§ 438-56 Tax levy; rate.

§ 438-57 Collection.

§ 438-58 Authority to contract for services.

§ 438-59 Statutory authority.

Article XI Realty Transfer Tax

§ 438-60 Imposition of tax.

§ 438-61 Administration.

§ 438-62 Interest.

Article XII Delinquent Real Estate Taxes

§ 438-63 Authorization to file liens.

§ 438-64 Interest.

§ 438-65 Charges, expenses and fees.

§ 438-66 Implementation.