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Township of Radnor, PA
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The Code
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Part II: General Legislation
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Chapter 260 Taxation
Chapter 260
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Radnor as indicated in article histories. Amendments noted where applicable.]
CHARTER REFERENCES
Finance Director — See §
6.09
.
Finances generally — See Art. VII.
GENERAL REFERENCES
Treasurer — See Ch.
5
, §
5-18
.
Finance Department — See Ch.
5
, §
5-25
.
Fiscal affairs generally — See Ch.
5
, Art.
VII
.
Assessments — See Ch.
9
.
Cable television franchise fees — See Ch.
140
.
Sewer service charges — See Ch.
235
, Art.
III
.
Article I
(Reserved)
§ 260-1
through § 260-17. (Reserved)
Article II
Mercantile Tax
§ 260-18
Intent; statutory authority.
§ 260-19
Title.
§ 260-20
Definitions.
§ 260-21
Applicability.
§ 260-22
Mercantile license required; fee.
§ 260-23
License application; assignability and posting; replacement.
§ 260-24
Imposition of tax; applicability.
§ 260-25
Computation of tax.
§ 260-26
Taxpayer returns.
§ 260-27
Payment of tax.
§ 260-28
Collection of tax; record.
§ 260-29
Examination of taxpayer records; other duties of Collector.
§ 260-30
Estimation of tax by Collector.
§ 260-31
Responsibility for claiming exemption.
§ 260-32
Refunds.
§ 260-33
Confidential nature of returns.
§ 260-34
Additional regulations.
§ 260-35
Recovery of unpaid taxes; interest and penalty.
§ 260-36
Payment of receipts into general fund.
§ 260-37
Limitations.
§ 260-38
Violations and penalties.
§ 260-38.1
Short tax year and reporting period to effectuate conversion from fiscal to calendar year.
Article III
Business Privilege Tax
§ 260-39
Title.
§ 260-40
Definitions and word usage.
§ 260-41
Registration.
§ 260-42
Imposition of tax; rate.
§ 260-43
Exemption; joint return.
§ 260-44
Computation of tax.
§ 260-45
Taxpayer returns.
§ 260-46
Payment of tax.
§ 260-47
Collection of tax; record.
§ 260-48
Determination of tax; examination of return.
§ 260-49
Estimation of tax.
§ 260-50
Responsibility for claiming exemption.
§ 260-51
Refunds.
§ 260-52
Confidential nature of returns.
§ 260-53
Additional rules and regulations.
§ 260-54
Method of recovery.
§ 260-55
Interest and penalty.
§ 260-56
Payment of receipts into treasury.
§ 260-57
Limitations.
§ 260-58
Intent.
§ 260-59
Violations and penalties.
§ 260-60
Construal of provisions.
§ 260-61
Apportionment.
§ 260-62
Statutory authority.
Article IV
Amusement Devices Tax
§ 260-63
Definitions and word usage.
§ 260-64
Statutory authority; imposition of tax.
§ 260-65
Payment of tax.
§ 260-66
Certificates of payment.
§ 260-67
Penalty for nonpayment.
§ 260-68
Violations and penalties.
Article V
Realty Transfer Tax
§ 260-69
Title.
§ 260-70
Statutory authority.
§ 260-71
Definitions.
§ 260-72
Imposition of tax; interest.
§ 260-73
Exempt parties.
§ 260-74
Excluded transactions.
§ 260-75
Documents relating to associations or corporations and members, partners and stockholders.
§ 260-76
Acquired company.
§ 260-77
Credits against tax.
§ 260-78
Extension of lease.
§ 260-79
Proceeds of judicial sale.
§ 260-80
Duties of Recorder of Deeds.
§ 260-81
Statement of value.
§ 260-82
Civil penalties.
§ 260-83
Lien.
§ 260-84
Recovery of taxes, interest and penalties.
§ 260-85
Enforcement; additional regulations.
Article VI
Local Services Tax
§ 260-86
Definitions.
§ 260-87
Levy of tax; effective date; use; maximum per person.
§ 260-88
Exemption and refunds.
§ 260-89
Duty of employers to collect.
§ 260-90
Returns.
§ 260-91
Dates for determining tax liability and payment.
§ 260-92
Self-employed individuals.
§ 260-93
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 260-94
Nonresidents subject to tax.
§ 260-95
Administration of tax.
§ 260-96
Collections costs; attorneys' fees.
§ 260-97
Violations and penalties.
§ 260-98
Construal of provisions.