Township of Cheltenham, PA
Montgomery County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Cheltenham as indicated in article histories. Subsequent amendments noted where applicable.]
Article I Real Estate Transfer Tax

§ 270-1 Title.

§ 270-2 Definitions.

§ 270-3 Imposition of tax; interest.

§ 270-4 Exempt parties.

§ 270-5 Excluded transactions.

§ 270-6 Documents relating to associations or corporations.

§ 270-7 Acquired company.

§ 270-8 Credits against tax.

§ 270-9 Extension of lease.

§ 270-10 Proceeds of judicial sale.

§ 270-11 Duties of Recorder of Deeds.

§ 270-12 Statement of value.

§ 270-13 Violations and penalties.

§ 270-14 Lien.

§ 270-15 Enforcement.

§ 270-16 Regulations.

Article II Mercantile License Tax

§ 270-17 Title.

§ 270-18 Definitions.

§ 270-19 Mercantile license required; application; display.

§ 270-20 Imposition of tax; tax rate.

§ 270-21 Computation of tax.

§ 270-22 Returns.

§ 270-23 First return.

§ 270-24 Final return.

§ 270-25 Payment of tax.

§ 270-26 Duties of Tax Collector.

§ 270-27 Recovery of unpaid taxes.

§ 270-28 Interest; penalty.

§ 270-29 Receipts to be paid into treasury.

§ 270-30 Limitations.

§ 270-31 Severability.

§ 270-32 Violations and penalties.

§ 270-33 Other provisions to remain in effect.

Article III Business Privilege Tax

§ 270-34 Title.

§ 270-35 Definitions.

§ 270-36 Registration of business.

§ 270-37 Exemptions.

§ 270-38 Imposition of tax; penalty for unpaid taxes.

§ 270-39 Estimated tax.

§ 270-40 Returns.

§ 270-41 Payment of tax.

§ 270-42 Duties of Collector.

§ 270-43 Duties of taxpayer.

§ 270-44 Collection of taxes.

§ 270-45 Construal of provisions.

§ 270-46 Rules and regulations.

§ 270-47 Severability.

§ 270-48 Violations and penalties.

§ 270-49 Statutory authority.

Article IV Earned Income and Net Profits Tax

§ 270-50 Title.

§ 270-51 Definitions.

§ 270-52 Rate of tax.

§ 270-53 Net profits; estimated tax; returns.

§ 270-54 Earned income.

§ 270-55 Due date of return or payment.

§ 270-56 Registration.

§ 270-57 Withholding.

§ 270-58 Registration of employer.

§ 270-59 Quarterly returns.

§ 270-60 Monthly reporting.

§ 270-61 Annual return.

§ 270-62 Termination of business.

§ 270-63 Liability of employer or his responsible officer.

§ 270-64 Liability of employee.

§ 270-65 Designation; powers and duties of Tax Officer.

§ 270-66 Suit for collection.

§ 270-67 Interest; fines; violations and penalties.

§ 270-68 Credit for payment of like tax.

§ 270-69 Construal of provisions; headings.

§ 270-70 Severability.

§ 270-71 Statutory authority.

Article V Local Taxpayer Bill of Rights

§ 270-72 Title.

§ 270-73 Rights of taxpayer and obligations of Township during an audit or administrative review.

§ 270-74 Procedure for filing and processing refund claims and taxpayer complaints.

§ 270-75 Administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the Township.

§ 270-76 Enforcement procedures.

Article VI Property Tax Abatements

§ 270-77 Definitions.

§ 270-78 Designated areas.

§ 270-79 Abatement amount.

§ 270-80 Abatement schedule.

§ 270-81 Conditions of abatement.

§ 270-82 Notice to taxpayers.

§ 270-83 Procedure for Obtaining Abatement.

§ 270-84 Termination/continuance.

Article VII Local Services Tax

§ 270-85 Title.

§ 270-86 Authority.

§ 270-87 Purpose.

§ 270-88 Definitions.

§ 270-89 Levy of tax.

§ 270-90 Exemption and refunds.

§ 270-91 Duty of employers to collect.

§ 270-92 Returns.

§ 270-93 Dates for determining tax liability and payment.

§ 270-94 Self-employed individuals.

§ 270-95 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 270-96 Nonresidents subject to tax.

§ 270-97 Administration of tax.

§ 270-98 Suits for collection.

§ 270-99 Violations and penalties.

§ 270-100 Interpretation; validity.