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Township of Rochester, PA
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2021-12-02
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Part II: General Legislation
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Chapter 144 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 4
Auditor
Ch 7
Authorities
Ch 11
Controller
Ch 14
Council of Governments
Ch 23
Manager
Ch 26
Pensions and Retirement
Ch 29
Planning Commission
Ch 32
Police Department
Ch 36
Regional Board of Appeals
Ch 39
Treasurer
Part II: General Legislation
Ch 45
Alarms
Ch 47
Alcoholic Beverages
Ch 53
Building Construction
Ch 55
Buildings, Numbering of
Ch 57
Burning, Open and Indoor
Ch 60
Construction Codes, International
Ch 63
Curfew
Ch 68
Emergency Service Reimbursement
Ch 70
Fees
Ch 73
Firearms
Ch 76
Fire Prevention
Ch 78
Floodplain Management
Ch 81
Grading, Excavation and Fill
Ch 87
Insurance
Ch 90
Junkyards and Salvage Yards
Ch 101
Nuisances
Ch 105
Parks and Recreation Areas
Ch 110
Property Maintenance
Ch 114
Rental Units
Ch 118
Sewers
Ch 120
Sex Offenders
Ch 122
Sexually Oriented Businesses and Materials
Ch 131
Solid Waste
Ch 134
Speed-Timing Devices
Ch 136
Stormwater Management
Ch 138
Streets and Sidewalks
Ch 141
Subdivision and Land Development
Ch 144
Taxation
Ch 144 Art I
Per Capita Tax
§ 144-1
Tax levied.
§ 144-2
Collection.
§ 144-3
Bond of Tax Collector.
§ 144-4
Expenses.
§ 144-5
Notice.
§ 144-6
Minimum age.
§ 144-7
Authority and powers of Tax Collector.
§ 144-8
Exemption.
§ 144-9
Violations and penalties.
Ch 144 Art II
Local Services Tax
§ 144-10
Title.
§ 144-11
Legislative authority.
§ 144-12
Purpose.
§ 144-13
Definitions.
§ 144-14
Levy of tax; use of tax; amount of tax.
§ 144-15
Exemptions; refunds.
§ 144-16
Duty of employers to collect.
§ 144-17
Returns.
§ 144-18
Dates for determining tax liability and payment.
§ 144-18.1
Self-employed individuals.
§ 144-18.2
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 144-18.3
Nonresidents subject to tax.
§ 144-18.4
Administration of tax.
§ 144-18.5
Suits for collection.
§ 144-18.6
Violations and penalties.
§ 144-18.7
Interpretation.
Ch 144 Art III
Earned Income Tax
§ 144-19
Definitions.
§ 144-20
Imposition of tax.
§ 144-21
Exemption.
§ 144-22
Declaration and payment of tax.
§ 144-23
Collection at source.
§ 144-24
Powers and duties of officer.
§ 144-25
Suit for collection of tax.
§ 144-26
Interest and costs.
§ 144-27
Violations and penalties.
Ch 144 Art IV
Mercantile Tax
§ 144-28
Definitions.
§ 144-29
Levy and collection of tax.
§ 144-30
Mercantile license required.
§ 144-31
Imposition and rate of tax.
§ 144-32
Computation of volume of business.
§ 144-33
Returns.
§ 144-34
Payment.
§ 144-35
Powers and duties of Tax Collector.
§ 144-36
Suit for collection; interest.
§ 144-37
Violations and penalties.
Ch 144 Art V
Realty Transfer Tax
§ 144-38
Short title.
§ 144-39
Authority.
§ 144-40
Definitions.
§ 144-41
Imposition of tax; interest.
§ 144-42
Exempt parties.
§ 144-43
Excluded transactions.
§ 144-44
Documents relating to associations or corporations.
§ 144-45
Acquired company.
§ 144-46
Credits against tax.
§ 144-47
Extension of lease.
§ 144-48
Proceeds of judicial sale.
§ 144-49
Duties of Recorder of Deeds.
§ 144-50
Statement of value.
§ 144-51
Civil penalties.
§ 144-52
Lien.
§ 144-53
Enforcement.
§ 144-54
Regulations.
Ch 144 Art VI
Local Taxpayers Bill of Rights
§ 144-55
Approval of rules and regulations.
§ 144-56
Disclosure statement.
§ 144-57
Form of petition for appeal and refund.
§ 144-58
Appeal procedures.
§ 144-59
Approval of appeal procedures.
§ 144-60
Effective date.
Ch 148
Timber Harvesting
Ch 154
Vehicles and Traffic
Ch 158
Wind-Energy Conversion Systems
Ch 162
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 144
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Rochester as indicated in article histories. Amendments noted where applicable.]
Article I
Per Capita Tax
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§ 144-1
Tax levied.
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§ 144-2
Collection.
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§ 144-3
Bond of Tax Collector.
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§ 144-4
Expenses.
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§ 144-5
Notice.
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§ 144-6
Minimum age.
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§ 144-7
Authority and powers of Tax Collector.
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§ 144-8
Exemption.
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§ 144-9
Violations and penalties.
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Article II
Local Services Tax
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§ 144-10
Title.
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§ 144-11
Legislative authority.
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§ 144-12
Purpose.
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§ 144-13
Definitions.
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§ 144-14
Levy of tax; use of tax; amount of tax.
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§ 144-15
Exemptions; refunds.
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§ 144-16
Duty of employers to collect.
chevron_right
§ 144-17
Returns.
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§ 144-18
Dates for determining tax liability and payment.
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§ 144-18.1
Self-employed individuals.
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§ 144-18.2
Individuals engaged in more than one occupation or employed in more than one political subdivision.
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§ 144-18.3
Nonresidents subject to tax.
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§ 144-18.4
Administration of tax.
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§ 144-18.5
Suits for collection.
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§ 144-18.6
Violations and penalties.
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§ 144-18.7
Interpretation.
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Article III
Earned Income Tax
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§ 144-19
Definitions.
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§ 144-20
Imposition of tax.
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§ 144-21
Exemption.
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§ 144-22
Declaration and payment of tax.
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§ 144-23
Collection at source.
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§ 144-24
Powers and duties of officer.
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§ 144-25
Suit for collection of tax.
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§ 144-26
Interest and costs.
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§ 144-27
Violations and penalties.
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Article IV
Mercantile Tax
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§ 144-28
Definitions.
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§ 144-29
Levy and collection of tax.
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§ 144-30
Mercantile license required.
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§ 144-31
Imposition and rate of tax.
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§ 144-32
Computation of volume of business.
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§ 144-33
Returns.
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§ 144-34
Payment.
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§ 144-35
Powers and duties of Tax Collector.
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§ 144-36
Suit for collection; interest.
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§ 144-37
Violations and penalties.
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Article V
Realty Transfer Tax
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§ 144-38
Short title.
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§ 144-39
Authority.
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§ 144-40
Definitions.
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§ 144-41
Imposition of tax; interest.
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§ 144-42
Exempt parties.
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§ 144-43
Excluded transactions.
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§ 144-44
Documents relating to associations or corporations.
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§ 144-45
Acquired company.
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§ 144-46
Credits against tax.
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§ 144-47
Extension of lease.
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§ 144-48
Proceeds of judicial sale.
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§ 144-49
Duties of Recorder of Deeds.
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§ 144-50
Statement of value.
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§ 144-51
Civil penalties.
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§ 144-52
Lien.
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§ 144-53
Enforcement.
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§ 144-54
Regulations.
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Article VI
Local Taxpayers Bill of Rights
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§ 144-55
Approval of rules and regulations.
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§ 144-56
Disclosure statement.
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§ 144-57
Form of petition for appeal and refund.
chevron_right
§ 144-58
Appeal procedures.
chevron_right
§ 144-59
Approval of appeal procedures.
chevron_right
§ 144-60
Effective date.
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