Township of Lower Providence, PA
Montgomery County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Supervisors of the Township of Lower Providence as indicated in article histories. Amendments noted where applicable.]
Article I Earned Income Tax

§ 130-1 Definitions.

§ 130-2 Imposition of tax.

§ 130-3 Declaration and payment of tax.

§ 130-4 Collection at source.

§ 130-5 Earned Income Tax Collector: powers, duties and regulations.

§ 130-6 Suit for collection of tax.

§ 130-7 Interest and penalties.

§ 130-8 Violations and penalties.

§ 130-9 Exemptions.

§ 130-10 Effective date; continuance.

Article II Realty Transfer Tax

§ 130-11 Title.

§ 130-12 Authority.

§ 130-13 Definitions.

§ 130-14 Imposition of tax; interest.

§ 130-15 Exempt parties.

§ 130-16 Excluded transactions.

§ 130-17 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 130-18 Acquired company.

§ 130-19 Credits against tax.

§ 130-20 Extension of lease.

§ 130-21 Proceeds from judicial sale.

§ 130-22 Duties of Recorder of Deeds.

§ 130-23 Statement of value.

§ 130-23.1 Civil penalties.

§ 130-23.2 Lien.

§ 130-23.3 Enforcement.

§ 130-23.4 Regulations.

§ 130-23.5 Severability.

§ 130-23.6 Effective date.

§ 130-23.7 Repealer.

Article III Amusement Tax

§ 130-24 Definitions.

§ 130-25 Rate of tax and exemptions.

§ 130-26 Permits required; application procedure; issuance; revocation.

§ 130-27 Collection of tax by producers.

§ 130-28 Reports and payments by producers; daily records to be kept.

§ 130-29 Additional penalty.

§ 130-30 Examination of records.

§ 130-31 Confidentiality of information.

§ 130-32 Taxes recoverable as debts.

§ 130-33 Estimate in absence of report.

§ 130-34 Taxes payable into treasury.

§ 130-35 Adoption of rules.

§ 130-36 Violations and penalties.

Article IV Penalties on Delinquent Taxes

§ 130-37 Assessment of penalty.

§ 130-38 Addition of penalty to tax.

§ 130-39 When new penalty rate effective.

Article V Mechanical Amusement Device and Vending Machine Tax

§ 130-40 Definitions and word usage.

§ 130-41 Imposition of tax; rate.

§ 130-42 Date of payment; refund.

§ 130-43 Application; seal; removal of device.

§ 130-44 Late penalty.

§ 130-45 Authorization to examine records; information to be confidential.

§ 130-46 Recovery of penalties, interests and costs.

§ 130-47 Moneys to be general revenue.

§ 130-48 Administration expenses.

§ 130-49 Applicability.

§ 130-50 Violations and penalties.

§ 130-51 Effective date.

Article VI Local Services Tax

§ 130-52 Definitions.

§ 130-53 Levy of tax.

§ 130-54 Exemption and refunds.

§ 130-55 Duty of employers to collect.

§ 130-56 Returns.

§ 130-57 Dates for determining tax liability and payment.

§ 130-58 Self-employed individuals.

§ 130-59 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 130-60 Nonresidents subject to tax.

§ 130-61 Duty of Collector; administration and enforcement of tax.

§ 130-62 Recovery of unpaid tax; interest; penalty for nonpayment.

§ 130-63 Violations and penalties.

§ 130-64 Interpretation; validity.

§ 130-65 (Reserved)

§ 130-66 (Reserved)

Article VII Per Capita Tax

§ 130-67 Levy of tax.

§ 130-68 Duties of per capita tax collector.

§ 130-69 Discounts and penalties.

§ 130-70 When effective; continuance without annual reenactment.

Article VIII Delinquent Tax Collector

§ 130-71 Appointment.

§ 130-72 Powers and duties.

Article IX Fees for Tax Certifications, Duplicate Tax Bills and Returned Checks

§ 130-73 Certifications.

§ 130-74 Duplicate bills.

§ 130-75 Checks returned for insufficient funds.

Article X Collection of Delinquent Real Estate Taxes

§ 130-76 Appointment of alternative collector; authority.

§ 130-77 Interest rate on unpaid taxes.

§ 130-78 Rates for charges, expenses and attorneys’ fees.

§ 130-79 Implementation of provisions.