Township of Lower Frederick, PA Taxation

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Township of Lower Frederick, PA chevron_right 2023-10-03 info chevron_right Part II: General Legislation chevron_right Chapter 149 Taxation

Part I: Administrative Legislation
Ch 1 General Provisions
Ch 4 Drug Task Force
Ch 6 Environmental Advisory Council
Ch 8 Manager
Ch 11 Park and Recreation Board
Ch 12 Planning Commission, Regional
Ch 13 Planning Commission
Ch 16 Police Department
Ch 17 Police Pension
Ch 21 Risk Management
Ch 24 Salaries and Compensation
Part II: General Legislation
Ch 34 Alarms
Ch 39 Arrests, Warrantless
Ch 43 Blasting
Ch 46 Buildings, Numbering of
Ch 50 Burning, Open
Ch 56 Cable Television
Ch 58 Certificates of Occupancy
Ch 61 Construction Codes, Uniform
Ch 65 Curfew
Ch 69 Disorderly Conduct
Ch 71 Driveways
Ch 77 Grading and Excavations
Ch 81 Impact Fees
Ch 82 Insurance
Ch 86 Junkyards and Junk Dealers
Ch 92 Municipal Claims and Liens
Ch 95 Noise
Ch 99 Nuisances
Ch 101 Openings and Excavations in Roads and Rights-Of-Way
Ch 103 Parks and Recreation
Ch 107 Peddling and Soliciting
Ch 111 Property Maintenance
Ch 113 Public Gatherings
Ch 118 Rental Occupancy Reports
Ch 120 Residential Disclosures
Ch 123 Sewers
Ch 125 Shooting Sports Facilities
Ch 127 Skateboards
Ch 134 Stormwater Management
Ch 138 Streets and Sidewalks
Ch 145 Subdivision and Land Development
Ch 149 Taxation
Ch 149 Art I Earned Income and Net Profits Tax
§ 149-1 Statutory authority.
§ 149-2 Title.
§ 149-3 Definitions.
§ 149-4 Imposition of tax.
§ 149-5 Declaration and payment of tax.
§ 149-6 Collection at source.
§ 149-7 Powers and duties of Earned Income and Net Profits Tax Officer.
§ 149-8 Compensation of Officer.
§ 149-9 Suit for collection of tax.
§ 149-10 Interest and penalties.
§ 149-11 Violations and penalties.
§ 149-12 Applicability.
Ch 149 Art II Per Capita Tax
§ 149-13 Definitions and word usage.
§ 149-14 Imposition of tax.
§ 149-15 Collection by Tax Collector.
§ 149-16 Tax Collector's bond.
§ 149-17 Tax duplicate.
§ 149-18 Expenses of collection.
§ 149-19 Notice of tax.
§ 149-20 Omissions from tax duplicate.
§ 149-21 Powers of Tax Collector.
§ 149-22 Accounting.
§ 149-23 Discount and penalty.
§ 149-24 Duration of tax.
Ch 149 Art III Realty Transfer Tax
§ 149-25 Short title.
§ 149-26 Authority.
§ 149-27 Definitions.
§ 149-28 Imposition of tax; interest.
§ 149-29 Exempt parties.
§ 149-30 Excluded transactions.
§ 149-31 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 149-32 Acquired company.
§ 149-33 Credits against tax.
§ 149-34 Extension of lease.
§ 149-35 Proceeds of judicial sale.
§ 149-36 Duties of Recorder of Deeds.
§ 149-37 Statement of value.
§ 149-38 Civil penalties.
§ 149-39 Tax to become lien.
§ 149-40 Enforcement.
§ 149-41 Regulations.
Ch 149 Art IV Tax Certifications
§ 149-42 Fees for tax certifications.
Ch 149 Art V Duplicate Tax Bills
§ 149-43 Fees for duplicate tax bills.
Ch 149 Art VI Delinquent Accounts
§ 149-44 Duties of Delinquent Tax Collector.
§ 149-45 Certification of unpaid taxes.
§ 149-46 Authority, bond and compensation of Delinquent Tax Collector.
Ch 149 Art VII Rescission of Local Services Tax
§ 149-47 through § 149-58. (Reserved)
§ 149-59 Rescission of tax.
Ch 149 Art VIII Collection of Delinquent Real Estate Taxes
§ 149-60 Statutory authority; appointment of alternative collector.
§ 149-61 Interest rate.
§ 149-62 Charges, expenses and fees.
§ 149-63 Implementation.
Ch 149 Art IX Tax Credits for Township Fire Department
§ 149-64 Definitions.
§ 149-65 Volunteer service credit program.
§ 149-66 Earned income tax credit.
§ 149-67 Real property tax credit.
§ 149-68 Appeals.
§ 149-69 Severability.
§ 149-70 Effective date.
Ch 149 Art X Earned Income and Net Profits Tax for Open Space Purposes
§ 149-71 Incorporation of statutes.
§ 149-72 Imposition of tax.
§ 149-73 Declarations, returns and payment of tax.
§ 149-74 Collection at source.
§ 149-75 Tax Officer.
§ 149-76 Interest and penalties for late payment; suit for collection.
§ 149-77 Violations and penalties.
§ 149-78 Repealer; interpretation.
§ 149-79 Severability.
§ 149-80 Effective date.
Ch 154 Vehicles, Abandoned or Junked
Ch 158 Vehicles and Traffic
Ch 163 Water
Ch 170 Zoning
Disposition List
Ch DL Disposition List

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Chapter 149 Taxation

[HISTORY: Adopted by the Board of Supervisors of Lower Frederick Township as indicated in article histories. Amendments noted where applicable.]

Article I Earned Income and Net Profits Tax

§ 149-1 Statutory authority.

§ 149-2 Title.

§ 149-3 Definitions.

§ 149-4 Imposition of tax.

§ 149-5 Declaration and payment of tax.

§ 149-6 Collection at source.

§ 149-7 Powers and duties of Earned Income and Net Profits Tax Officer.

§ 149-8 Compensation of Officer.

§ 149-9 Suit for collection of tax.

§ 149-10 Interest and penalties.

§ 149-11 Violations and penalties.

§ 149-12 Applicability.

Article II Per Capita Tax

§ 149-13 Definitions and word usage.

§ 149-14 Imposition of tax.

§ 149-15 Collection by Tax Collector.

§ 149-16 Tax Collector's bond.

§ 149-17 Tax duplicate.

§ 149-18 Expenses of collection.

§ 149-19 Notice of tax.

§ 149-20 Omissions from tax duplicate.

§ 149-21 Powers of Tax Collector.

§ 149-22 Accounting.

§ 149-23 Discount and penalty.

§ 149-24 Duration of tax.

Article III Realty Transfer Tax

§ 149-25 Short title.

§ 149-26 Authority.

§ 149-27 Definitions.

§ 149-28 Imposition of tax; interest.

§ 149-29 Exempt parties.

§ 149-30 Excluded transactions.

§ 149-31 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 149-32 Acquired company.

§ 149-33 Credits against tax.

§ 149-34 Extension of lease.

§ 149-35 Proceeds of judicial sale.

§ 149-36 Duties of Recorder of Deeds.

§ 149-37 Statement of value.

§ 149-38 Civil penalties.

§ 149-39 Tax to become lien.

§ 149-40 Enforcement.

§ 149-41 Regulations.

Article IV Tax Certifications

§ 149-42 Fees for tax certifications.

Article V Duplicate Tax Bills

§ 149-43 Fees for duplicate tax bills.

Article VI Delinquent Accounts

§ 149-44 Duties of Delinquent Tax Collector.

§ 149-45 Certification of unpaid taxes.

§ 149-46 Authority, bond and compensation of Delinquent Tax Collector.

Article VII Rescission of Local Services Tax

§ 149-47 through § 149-58. (Reserved)

§ 149-59 Rescission of tax.

Article VIII Collection of Delinquent Real Estate Taxes

§ 149-60 Statutory authority; appointment of alternative collector.

§ 149-61 Interest rate.

§ 149-62 Charges, expenses and fees.

§ 149-63 Implementation.

Article IX Tax Credits for Township Fire Department

§ 149-64 Definitions.

§ 149-65 Volunteer service credit program.

§ 149-66 Earned income tax credit.

§ 149-67 Real property tax credit.

§ 149-68 Appeals.

§ 149-69 Severability.

§ 149-70 Effective date.

Article X Earned Income and Net Profits Tax for Open Space Purposes

§ 149-71 Incorporation of statutes.

§ 149-72 Imposition of tax.

§ 149-73 Declarations, returns and payment of tax.

§ 149-74 Collection at source.

§ 149-75 Tax Officer.

§ 149-76 Interest and penalties for late payment; suit for collection.

§ 149-77 Violations and penalties.

§ 149-78 Repealer; interpretation.

§ 149-79 Severability.

§ 149-80 Effective date.

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