Township of Lower Moreland, PA
Montgomery County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Lower Moreland as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Social security tax — See Ch. 62.
Fees — See Ch. A214.
Article I Delinquent Real Estate Taxes

§ 188-1 Appointment of alternate collector; filing of liens.

§ 188-2 Interest.

§ 188-3 Charges, expenses and fees.

§ 188-4 Authorization for additional action.

§ 188-5 Severability; right to amend provisions.

§ 188-6 through § 188-7. (Reserved)

Article II Business Privilege Tax

§ 188-8 Title.

§ 188-9 Definitions.

§ 188-10 Applicability.

§ 188-11 Determination of taxable place of business.

§ 188-12 Gross receipts.

§ 188-13 Tax returns on cash or accrual basis.

§ 188-14 Deductions from gross receipts.

§ 188-15 Exclusions.

§ 188-16 Receipts from interstate and foreign commerce.

§ 188-17 Gross receipts from both sales and services.

§ 188-18 Certificate of registration; term; fees; late charges.

§ 188-19 Registration forms; where to file.

§ 188-20 Annual tax.

§ 188-21 Return to be filed.

§ 188-22 Time of filing.

§ 188-23 Determination of gross receipts.

§ 188-24 Payment of tax; credit.

§ 188-25 Duties of Collector.

§ 188-26 Request of records; examination.

§ 188-27 Suits for recovery of unpaid tax.

§ 188-28 Interest on unpaid taxes.

§ 188-29 Specific transactions.

§ 188-30 Violations and penalties.

Article III Mercantile License Tax

§ 188-31 Title.

§ 188-32 Definitions.

§ 188-33 Applicability.

§ 188-34 Determination of taxable place of business.

§ 188-35 Gross receipts.

§ 188-36 Tax returns on cash or accrual basis.

§ 188-37 Deductions from gross receipts.

§ 188-38 Exclusions.

§ 188-39 Receipt from interstate and foreign commerce.

§ 188-40 Gross receipts from both sales and services.

§ 188-41 Separate license for each business; term; fees; late charges.

§ 188-42 Application forms; where to file.

§ 188-43 Annual tax.

§ 188-44 Return to be filed.

§ 188-45 Time for filing.

§ 188-46 Determination of gross receipts.

§ 188-47 Payment of tax; credit.

§ 188-48 Duties of Collector.

§ 188-49 Request of records; examination.

§ 188-50 Suits for recovery of unpaid tax.

§ 188-51 Interest on unpaid taxes.

§ 188-52 Violations and penalties.

Article IV Realty Transfer Tax

§ 188-53 Short title.

§ 188-54 Definitions; word usage.

§ 188-55 Imposition of tax.

§ 188-56 Evidence of payment.

§ 188-57 Exempt parties.

§ 188-58 Excluded transactions.

§ 188-59 Fully taxable documents.

§ 188-60 Acquired company.

§ 188-61 Credits against tax.

§ 188-62 Extension of lease.

§ 188-63 Proceeds of judicial sale.

§ 188-64 Enforcement.

§ 188-65 Statement of value.

§ 188-66 Civil penalties.

§ 188-67 Violations and penalties.

§ 188-68 Determination and notice of tax.

§ 188-69 Lien.

§ 188-70 Refund.

§ 188-70.1 Real estate tax certification fee.

Article V Earned Income Tax

§ 188-71 Definitions.

§ 188-72 Imposition of tax; rate.

§ 188-73 Exemption.

§ 188-74 Individual tax returns and payments.

§ 188-75 Employer withholding; remittance; tax returns.

§ 188-76 Collection of tax.

§ 188-77 Interest; penalties; costs; fines.

§ 188-78 Severability.

§ 188-79 Purpose; effect on prior provisions.

§ 188-80 through § 188-81. (Reserved)

Article VI Local Services Tax

§ 188-82 Definitions.

§ 188-83 Levy of tax.

§ 188-84 Exemption and refunds.

§ 188-85 Duty of employers to collect.

§ 188-86 Returns.

§ 188-87 Dates for determining tax liability and payment.

§ 188-88 Self-employed individuals.

§ 188-89 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 188-90 Nonresidents subject to tax.

§ 188-91 Administration of tax.

§ 188-92 Suits for collection.

§ 188-93 Violations and penalties.

§ 188-94 Interpretation of provisions.