home
Home
code
Code
Code
Index
map
Zoning
Zoning
Zoning Map
law
Laws (1)
New Laws (1)
note
Notes (19)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Township of Lower Allen, PA
chevron_right
2023-12-11
info
chevron_right
Part II: General Legislation
chevron_right
Chapter 197 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 4
Auditor
Ch 6
Authorities
Ch 11
Commissioners, Board of
Ch 15
Emergency Management Services
Ch 17
Emergency Medical Services
Ch 21
Fire Rescue Services
Ch 23
Intergovernmental Cooperation
Ch 25
Investment Program
Ch 32
Manager
Ch 36
Official Map
Ch 38
Pension Committee
Ch 40
Planning Commission
Ch 42
Police Department
Ch 43
Police Mutual Aid
Ch 44
(Reserved)
Ch 45
Records
Ch 47
Recreation and Parks Board
Ch 51
Tax Collector and Treasurer
Part II: General Legislation
Ch 58
(Reserved)
Ch 59
Sexually Oriented Businesses
Ch 61
Alarms
Ch 63
Amusement Devices
Ch 65
Animals
Ch 70
Building Construction and Safety Standards
Ch 73
Buildings, Numbering of
Ch 76
(Reserved)
Ch 80
Contractors
Ch 83
Curfew
Ch 87
Disorderly Conduct
Ch 90
Drug Paraphernalia
Ch 98
Filling and Excavating
Ch 100
Fire Insurance Claims
Ch 103
Fire Prevention
Ch 106
(Reserved)
Ch 110
Floodplain Management
Ch 117
Heaters
Ch 121
Junkyards
Ch 126
Key Lock Boxes
Ch 133
Lighting Service Assessments
Ch 140
(Reserved)
Ch 146
Municipal Claims, Delinquent
Ch 147
Noise Control
Ch 149
Nuisances
Ch 151
Parks and Playgrounds
Ch 155
Peddling and Soliciting
Ch 156
(Reserved)
Ch 162
Property Maintenance
Ch 167
(Reserved)
Ch 169
(Reserved)
Ch 175
Sewers
Ch 180
Solid Waste
Ch 184
Stormwater Management
Ch 187
Streets and Sidewalks
Ch 192
Subdivision and Land Development
Ch 197
Taxation
Ch 197 Art I
Earned Income Tax
§ 197-1
Definitions.
§ 197-2
Imposition of tax.
§ 197-3
Exemption from tax.
§ 197-4
Declaration and payment of tax by individuals.
§ 197-5
Employer withholding, remittance and tax returns.
§ 197-6
Tax Collector.
§ 197-7
Interest, penalties, costs and fines.
§ 197-8
through § 197-13. (Reserved)
Ch 197 Art II
(Reserved)
§ 197-14
through § 197-27. (Reserved)
Ch 197 Art III
Local Services Tax
§ 197-28
Title.
§ 197-29
Authority.
§ 197-30
Purpose.
§ 197-31
Definitions.
§ 197-32
Levy.
§ 197-33
Restricted use.
§ 197-34
Duty of employer.
§ 197-35
Returns.
§ 197-36
Dates for determining tax liability and payment.
§ 197-37
Individuals engaged in more than one occupation.
§ 197-38
Exemptions to local services tax.
§ 197-39
Self-employed individuals.
§ 197-40
Employees and self-employed individuals residing beyond limits of Lower Allen Township.
§ 197-41
Administration of tax.
§ 197-41.1
Suit for collection.
§ 197-41.2
Violations and penalties.
§ 197-41.3
Severability.
§ 197-41.4
Effective date and repealer.
Ch 197 Art IV
Realty Transfer Tax
§ 197-42
Imposition of tax.
§ 197-43
Administration.
§ 197-44
Interest.
§ 197-45
through § 197-63. (Reserved)
Ch 197 Art V
Tax Discounts and Penalties
§ 197-64
Tax discounts; penalties.
§ 197-65
Effective date.
Ch 197 Art VI
(Reserved)
§ 197-66
through § 197-77. (Reserved)
Ch 197 Art VII
Video Programming Tax
§ 197-78
Title.
§ 197-79
Definitions.
§ 197-80
Imposition of tax on gross receipts of video programming providers.
§ 197-81
Exemption from certain taxes.
§ 197-82
Tax credits.
§ 197-83
Procedures and regulations.
§ 197-84
When effective.
Ch 197 Art VIII
Amusement Tax
§ 197-85
Title.
§ 197-86
Definitions.
§ 197-87
Imposition of tax.
§ 197-88
Rate of tax.
§ 197-89
Exemptions.
§ 197-90
Permit requirements.
§ 197-91
Permit expiration.
§ 197-92
Payment of tax due; report to be submitted by permit holders.
§ 197-93
Election and duties of Tax Collector.
§ 197-94
Unauthorized disclosure.
§ 197-95
Violations and penalties; interest.
§ 197-96
Applicability.
§ 197-97
Effective date.
Ch 197 Art IX
Volunteer Service Tax Credit
§ 197-98
Definitions.
§ 197-99
Volunteer Service Credit Program.
§ 197-100
Earned income tax credit.
§ 197-101
Real property tax credit.
§ 197-102
Appeals.
Ch 202
Trees
Ch 206
Vector Control
Ch 209
Vehicles and Traffic
Ch 212
Vehicles, Storage of
Ch 216
(Reserved)
Ch 220
Zoning
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
Chapter 197
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Lower Allen as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income Tax
chevron_right
§ 197-1
Definitions.
chevron_right
§ 197-2
Imposition of tax.
chevron_right
§ 197-3
Exemption from tax.
chevron_right
§ 197-4
Declaration and payment of tax by individuals.
chevron_right
§ 197-5
Employer withholding, remittance and tax returns.
chevron_right
§ 197-6
Tax Collector.
chevron_right
§ 197-7
Interest, penalties, costs and fines.
chevron_right
§ 197-8
through § 197-13. (Reserved)
chevron_right
Article II
(Reserved)
chevron_right
§ 197-14
through § 197-27. (Reserved)
chevron_right
Article III
Local Services Tax
chevron_right
§ 197-28
Title.
chevron_right
§ 197-29
Authority.
chevron_right
§ 197-30
Purpose.
chevron_right
§ 197-31
Definitions.
chevron_right
§ 197-32
Levy.
chevron_right
§ 197-33
Restricted use.
chevron_right
§ 197-34
Duty of employer.
chevron_right
§ 197-35
Returns.
chevron_right
§ 197-36
Dates for determining tax liability and payment.
chevron_right
§ 197-37
Individuals engaged in more than one occupation.
chevron_right
§ 197-38
Exemptions to local services tax.
chevron_right
§ 197-39
Self-employed individuals.
chevron_right
§ 197-40
Employees and self-employed individuals residing beyond limits of Lower Allen Township.
chevron_right
§ 197-41
Administration of tax.
chevron_right
§ 197-41.1
Suit for collection.
chevron_right
§ 197-41.2
Violations and penalties.
chevron_right
§ 197-41.3
Severability.
chevron_right
§ 197-41.4
Effective date and repealer.
chevron_right
Article IV
Realty Transfer Tax
chevron_right
§ 197-42
Imposition of tax.
chevron_right
§ 197-43
Administration.
chevron_right
§ 197-44
Interest.
chevron_right
§ 197-45
through § 197-63. (Reserved)
chevron_right
Article V
Tax Discounts and Penalties
chevron_right
§ 197-64
Tax discounts; penalties.
chevron_right
§ 197-65
Effective date.
chevron_right
Article VI
(Reserved)
chevron_right
§ 197-66
through § 197-77. (Reserved)
chevron_right
Article VII
Video Programming Tax
chevron_right
§ 197-78
Title.
chevron_right
§ 197-79
Definitions.
chevron_right
§ 197-80
Imposition of tax on gross receipts of video programming providers.
chevron_right
§ 197-81
Exemption from certain taxes.
chevron_right
§ 197-82
Tax credits.
chevron_right
§ 197-83
Procedures and regulations.
chevron_right
§ 197-84
When effective.
chevron_right
Article VIII
Amusement Tax
chevron_right
§ 197-85
Title.
chevron_right
§ 197-86
Definitions.
chevron_right
§ 197-87
Imposition of tax.
chevron_right
§ 197-88
Rate of tax.
chevron_right
§ 197-89
Exemptions.
chevron_right
§ 197-90
Permit requirements.
chevron_right
§ 197-91
Permit expiration.
chevron_right
§ 197-92
Payment of tax due; report to be submitted by permit holders.
chevron_right
§ 197-93
Election and duties of Tax Collector.
chevron_right
§ 197-94
Unauthorized disclosure.
chevron_right
§ 197-95
Violations and penalties; interest.
chevron_right
§ 197-96
Applicability.
chevron_right
§ 197-97
Effective date.
chevron_right
Article IX
Volunteer Service Tax Credit
chevron_right
§ 197-98
Definitions.
chevron_right
§ 197-99
Volunteer Service Credit Program.
chevron_right
§ 197-100
Earned income tax credit.
chevron_right
§ 197-101
Real property tax credit.
chevron_right
§ 197-102
Appeals.
chevron_right