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Township of Lower Providence, PA
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2024-04-18
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Part II: General Legislation
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Chapter 130 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 6
Cable Television
Ch 8
Development Committee, Township
Ch 9
Drug and Alcohol Advisory Council
Ch 10
Drug Task Force
Ch 11
(Reserved)
Ch 11A
Environmental Advisory Council
Ch 12
Fire Marshal/Emergency Management Coordinator
Ch 17
Human Relations Commission
Ch 21
Manager, Township
Ch 27
Officers and Employees: Police Powers
Ch 31
Park and Recreation Board
Ch 34
Pensions
Ch 37
Planning Commission
Ch 40
Police Department
Ch 43
Salaries and Compensation
Ch 45
Sewer Authority
Ch 48
Tax Collection
Part II: General Legislation
Ch 52
Alarm Systems
Ch 55
Apartment Registration
Ch 60
Blasting
Ch 64
Brush, Grass and Weeds
Ch 67
Building Construction
Ch 68
Buildings, Numbering of
Ch 69
Carnivals, Fairs and Circuses
Ch 70
Certificates of Compliance
Ch 71
Curfew
Ch 75
Dogs
Ch 77
Drug Paraphernalia
Ch 79
Emergency Services
Ch 81
Fences and Walls
Ch 83
Fire Prevention
Ch 86
Floodplain Conservation and Damage Prevention
Ch 90
Garage Sales
Ch 93
Municipal Waste and Recycling
Ch 95
Business License Fees
Ch 96
Impact Fees
Ch 98
Junkyards and Dealers
Ch 100
Kerosene Heating Units
Ch 101
Landfills, Closed
Ch 102
Littering
Ch 102A
(Reserved)
Ch 103
Noise
Ch 104
Nuisances
Ch 105
Outdoor Lighting
Ch 106
Parks
Ch 107
Street/Corner Temporary Vendors
Ch 108
Peddling and Soliciting
Ch 112
(Reserved)
Ch 114
Property Maintenance
Ch 117
Sewers
Ch 120
Streets and Sidewalks
Ch 123
Subdivision and Development of Land
Ch 126
(Reserved)
Ch 129
Stormwater Management
Ch 130
Taxation
Ch 130 Art 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.
Ch 130 Art 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.
Ch 130 Art 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.
Ch 130 Art IV
Penalties on Delinquent Taxes
§ 130-37
Assessment of penalty.
§ 130-38
Addition of penalty to tax.
§ 130-39
When new penalty rate effective.
Ch 130 Art 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.
Ch 130 Art 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)
Ch 130 Art VII
Delinquent Tax Collector
§ 130-67
Appointment.
§ 130-68
Powers and duties.
Ch 130 Art VIII
Fees for Tax Certifications, Duplicate Tax Bills and Returned Checks
§ 130-69
Certifications.
§ 130-70
Duplicate bills.
§ 130-71
Checks returned for insufficient funds.
Ch 130 Art IX
Collection of Delinquent Real Estate Taxes
§ 130-72
Appointment of alternative collector; authority.
§ 130-73
Interest rate on unpaid taxes.
§ 130-74
Rates for charges, expenses and attorneys’ fees.
§ 130-75
Implementation of provisions.
Ch 130 Art X
Local Economic Revitalization Tax Assistance
§ 130-76
Definitions.
§ 130-77
Eligible property.
§ 130-78
Exemption amount.
§ 130-79
Procedure for obtaining exemption.
§ 130-80
Disqualification.
§ 130-81
Expiration.
§ 130-82
Appeals.
Ch 135
Vehicles, Abandoned
Ch 138
Vehicles and Traffic
Ch 140
Water
Ch 143
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 130
Taxation
[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
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§ 130-1
Definitions.
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§ 130-2
Imposition of tax.
chevron_right
§ 130-3
Declaration and payment of tax.
chevron_right
§ 130-4
Collection at source.
chevron_right
§ 130-5
Earned Income Tax Collector: powers, duties and regulations.
chevron_right
§ 130-6
Suit for collection of tax.
chevron_right
§ 130-7
Interest and penalties.
chevron_right
§ 130-8
Violations and penalties.
chevron_right
§ 130-9
Exemptions.
chevron_right
§ 130-10
Effective date; continuance.
chevron_right
Article II
Realty Transfer Tax
chevron_right
§ 130-11
Title.
chevron_right
§ 130-12
Authority.
chevron_right
§ 130-13
Definitions.
chevron_right
§ 130-14
Imposition of tax; interest.
chevron_right
§ 130-15
Exempt parties.
chevron_right
§ 130-16
Excluded transactions.
chevron_right
§ 130-17
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
chevron_right
§ 130-18
Acquired company.
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§ 130-19
Credits against tax.
chevron_right
§ 130-20
Extension of lease.
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§ 130-21
Proceeds from judicial sale.
chevron_right
§ 130-22
Duties of Recorder of Deeds.
chevron_right
§ 130-23
Statement of value.
chevron_right
§ 130-23.1
Civil penalties.
chevron_right
§ 130-23.2
Lien.
chevron_right
§ 130-23.3
Enforcement.
chevron_right
§ 130-23.4
Regulations.
chevron_right
§ 130-23.5
Severability.
chevron_right
§ 130-23.6
Effective date.
chevron_right
§ 130-23.7
Repealer.
chevron_right
Article III
Amusement Tax
chevron_right
§ 130-24
Definitions.
chevron_right
§ 130-25
Rate of tax and exemptions.
chevron_right
§ 130-26
Permits required; application procedure; issuance; revocation.
chevron_right
§ 130-27
Collection of tax by producers.
chevron_right
§ 130-28
Reports and payments by producers; daily records to be kept.
chevron_right
§ 130-29
Additional penalty.
chevron_right
§ 130-30
Examination of records.
chevron_right
§ 130-31
Confidentiality of information.
chevron_right
§ 130-32
Taxes recoverable as debts.
chevron_right
§ 130-33
Estimate in absence of report.
chevron_right
§ 130-34
Taxes payable into treasury.
chevron_right
§ 130-35
Adoption of rules.
chevron_right
§ 130-36
Violations and penalties.
chevron_right
Article IV
Penalties on Delinquent Taxes
chevron_right
§ 130-37
Assessment of penalty.
chevron_right
§ 130-38
Addition of penalty to tax.
chevron_right
§ 130-39
When new penalty rate effective.
chevron_right
Article V
Mechanical Amusement Device and Vending Machine Tax
chevron_right
§ 130-40
Definitions and word usage.
chevron_right
§ 130-41
Imposition of tax; rate.
chevron_right
§ 130-42
Date of payment; refund.
chevron_right
§ 130-43
Application; seal; removal of device.
chevron_right
§ 130-44
Late penalty.
chevron_right
§ 130-45
Authorization to examine records; information to be confidential.
chevron_right
§ 130-46
Recovery of penalties, interests and costs.
chevron_right
§ 130-47
Moneys to be general revenue.
chevron_right
§ 130-48
Administration expenses.
chevron_right
§ 130-49
Applicability.
chevron_right
§ 130-50
Violations and penalties.
chevron_right
§ 130-51
Effective date.
chevron_right
Article VI
Local Services Tax
chevron_right
§ 130-52
Definitions.
chevron_right
§ 130-53
Levy of tax.
chevron_right
§ 130-54
Exemption and refunds.
chevron_right
§ 130-55
Duty of employers to collect.
chevron_right
§ 130-56
Returns.
chevron_right
§ 130-57
Dates for determining tax liability and payment.
chevron_right
§ 130-58
Self-employed individuals.
chevron_right
§ 130-59
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 130-60
Nonresidents subject to tax.
chevron_right
§ 130-61
Duty of Collector; administration and enforcement of tax.
chevron_right
§ 130-62
Recovery of unpaid tax; interest; penalty for nonpayment.
chevron_right
§ 130-63
Violations and penalties.
chevron_right
§ 130-64
Interpretation; validity.
chevron_right
§ 130-65
(Reserved)
chevron_right
§ 130-66
(Reserved)
chevron_right
Article VII
Delinquent Tax Collector
chevron_right
§ 130-67
Appointment.
chevron_right
§ 130-68
Powers and duties.
chevron_right
Article VIII
Fees for Tax Certifications, Duplicate Tax Bills and Returned Checks
chevron_right
§ 130-69
Certifications.
chevron_right
§ 130-70
Duplicate bills.
chevron_right
§ 130-71
Checks returned for insufficient funds.
chevron_right
Article IX
Collection of Delinquent Real Estate Taxes
chevron_right
§ 130-72
Appointment of alternative collector; authority.
chevron_right
§ 130-73
Interest rate on unpaid taxes.
chevron_right
§ 130-74
Rates for charges, expenses and attorneys’ fees.
chevron_right
§ 130-75
Implementation of provisions.
chevron_right
Article X
Local Economic Revitalization Tax Assistance
chevron_right
§ 130-76
Definitions.
chevron_right
§ 130-77
Eligible property.
chevron_right
§ 130-78
Exemption amount.
chevron_right
§ 130-79
Procedure for obtaining exemption.
chevron_right
§ 130-80
Disqualification.
chevron_right
§ 130-81
Expiration.
chevron_right
§ 130-82
Appeals.
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