[Adopted 7-23-2013 by Ord. No. 547[1]]
[1]
Editor's Note: This article was originally enacted as Art. VI but was renumbered as Art. VII to accommodate an existing Art. VI.
A. 
Act 50 of 1998 of the General Assembly of Pennsylvania was signed into law on May 5, 1998, including Subchapter C, entitled the "Local Taxpayers Bill of Rights," 53 Pa.C.S.A. § 8421-8438, requiring that local taxing authorities prepare a statement which sets forth in simple and nontechnical terms the following:
(1) 
The rights of a taxpayer and the obligation of the local taxing authority during an audit or an administrative review of the taxpayer's books or records.
(2) 
The administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the local taxing authority.
(3) 
The procedure for filing and processing refund claims and taxpayer complaints.
(4) 
The enforcement procedures.
B. 
East Norriton Township shall establish regulations by resolution to implement Act 50 of 1998 providing for the Local Taxpayers Bill of Rights.
A. 
This article and the regulations adopted pursuant thereto shall apply to the following articles of this chapter:
(1) 
Amusement tax.
(2) 
Local services tax.
(3) 
Realty transfer tax.
(4) 
Business privilege tax and mercantile tax.