Middletown Township
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2023-12-11
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The Code
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Part II: General Legislation
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Chapter 215 Taxation
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Administration of Government
- Ch 8 Authorities, Municipal
- Part II: General Legislation
- Ch 60 Alarms and Alarm Devices
- Ch 63 Animals
- Ch 65 Bamboo
- Ch 67 Bathing Places, Public
- Ch 81 Cable Television
- Ch 89 Construction Codes
- Ch 108 Emergency Services Reimbursement
- Ch 112 Firearms
- Ch 127 Food Establishments
- Ch 133 Hotels, Motels and Inns
- Ch 139 Junkyards
- Ch 148 Littering
- Ch 155 Noise
- Ch 161 Parks and Recreation Areas
- Ch 167 Peddling and Soliciting
- Ch 180 Sewers
- Ch 186 Grading and Excavating
- Ch 192 Solid Waste
- Ch 198 Stormwater Management
- Ch 204 Streets and Sidewalks
- Ch 210 Subdivision and Land Development
- Ch 215 Taxation
- Ch 215 Art I Mercantile Tax
- § 215-1 Title.
- § 215-2 Definitions.
- § 215-3 License.
- § 215-4 Imposition of tax.
- § 215-5 Computation of tax estimated.
- § 215-6 Taxpayer returns.
- § 215-7 Payment of tax.
- § 215-8 Duties of Collector.
- § 215-9 Confidential nature of returns.
- § 215-10 Recovering unpaid taxes.
- § 215-11 Interest and penalty.
- § 215-12 Receipts to be paid into treasury.
- § 215-13 Construction.
- § 215-14 Violations and penalties.
- § 215-15 Effect on other provisions.
- § 215-16 When effective.
- Ch 215 Art II Business Privilege Tax
- § 215-17 Title.
- § 215-18 Definitions.
- § 215-19 Method of levy.
- § 215-20 Returns.
- § 215-21 License.
- § 215-22 Posting.
- § 215-23 Violations and penalties.
- § 215-24 Continuing offense.
- § 215-25 Duties of Tax Administrator and Treasurer.
- § 215-26 Confidential nature of returns.
- § 215-27 Suit on collection and penalty.
- § 215-28 Savings; severability.
- § 215-29 When effective.
- Ch 215 Art III Enforcement and Collection Procedures
- § 215-30 Definitions.
- § 215-31 Allocation of business done and gross volume of business.
- § 215-32 What constitutes doing business in the taxing district.
- § 215-33 Interstate commerce.
- § 215-34 Contractors performing building or construction work outside the taxing district.
- § 215-35 Brokers and agents with out-of-taxing district offices.
- § 215-36 Persons, business and receipts exempted.
- § 215-37 State tax or license.
- § 215-38 Utilities.
- § 215-39 Terminology.
- § 215-40 Real estate brokers.
- § 215-41 Traveling expenses.
- § 215-42 Trade discounts.
- § 215-43 Other discounts.
- § 215-44 Freight, delivery, or other transportation charges.
- § 215-45 Principal and agent.
- § 215-46 Conditional and installment sales.
- § 215-47 Exchanges between dealers in similar lines.
- § 215-48 Leased departments.
- § 215-49 Persons erecting buildings or otherwise altering, repairing or improving real property.
- § 215-50 Contractors who repair, alter and improve tangible personal property.
- § 215-51 Buildings, hotels, motels, apartment houses, boarding houses, nursing homes, etc.
- § 215-52 Insurance agents, brokers, and underwriters.
- § 215-53 Particular business or transactions.
- § 215-54 Persons engaged in professions, or vocations, or in rendering personal services.
- § 215-55 Theaters and motion picture houses.
- § 215-56 Social and recreational clubs.
- § 215-57 Public officials.
- § 215-58 Public utilities.
- § 215-59 Government contracts.
- § 215-60 Undertakers, morticians, and funeral directors.
- § 215-61 Sale of capital assets.
- § 215-62 Deposit on container.
- § 215-63 Vending machines.
- § 215-64 Intercompany transactions.
- § 215-65 Interdepartmental transactions.
- § 215-66 Property traded in.
- § 215-67 Refunds or credits.
- § 215-68 Commissions paid by brokers.
- § 215-69 Bad debts.
- § 215-70 Taxes collected as agent for United States of America, Commonwealth of Pennsylvania, or taxing district.
- § 215-71 Partial exemption.
- § 215-72 When same tax is imposed by two taxing bodies.
- § 215-73 Records.
- § 215-74 Partnerships.
- § 215-75 Signature.
- § 215-76 Multiple places of business.
- § 215-77 Refund.
- § 215-78 Posting registration form and mercantile license.
- § 215-79 Construal of provisions.
- § 215-79.1 Waiver of additional charges for real estate taxes.
- Ch 215 Art IV Realty Transfer Tax
- § 215-80 Short title.
- § 215-81 Authority.
- § 215-82 Definitions.
- § 215-83 Imposition of tax; interest.
- § 215-84 Exempt parties.
- § 215-85 Excluded transactions.
- § 215-86 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
- § 215-87 Acquired company.
- § 215-88 Credits against tax.
- § 215-89 Extension of lease.
- § 215-90 Proceeds of judicial sale.
- § 215-91 Duties of recorder of deeds.
- § 215-92 Statement of value.
- § 215-93 Civil penalties.
- § 215-94 Lien.
- § 215-95 Enforcement.
- § 215-96 Administration.
- Ch 215 Art V Local Services Tax
- § 215-97 Title.
- § 215-98 Definitions.
- § 215-99 Levy of tax.
- § 215-100 Exemption and refunds.
- § 215-101 Duty of employers to collect.
- § 215-102 Returns.
- § 215-103 Dates for determining tax liability and payment.
- § 215-104 Self-employed individuals.
- § 215-105 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- § 215-106 Nonresidents subject to tax.
- § 215-107 Administration of tax.
- § 215-108 Suits for collection.
- § 215-109 Violations and penalties.
- § 215-110 Interpretation.
- Ch 220 Tree Maintenance
- Ch 227 Vehicles, All-Terrain
- Ch 235 Vehicles and Traffic
- Ch 242 Water
- Ch 266 Weeds and Vegetation
- Ch 275 Zoning
- Appendix
- Ch A281 Cable Television Franchise
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Article I adopted by the Board
of Supervisors (now Township Council[1]) of the Township of Middletown as indicated in article
histories. Subsequent articles adopted by the Township Council of
the Township of Middletown as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Peddling and soliciting — See Ch. 167.
[1]
Editor's Note: The name of the Township's
governing body became the Township Council as of 1-1-1978, the effective
date of the Home Rule Charter.
