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Township of Lower Makefield, PA
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2024-01-17
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Part II: General Legislation
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Chapter 182 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 4
Authorities, Municipal
Ch 9
Claims
Ch 23
Manager
Ch 27
Official Map
Ch 31
Park and Recreation Board
Ch 34
Pensions
Ch 37
Planning Commission
Ch 42
Salaries and Compensation
Ch 45
Social Security
Ch 48
Trusts
Part II: General Legislation
Ch 70
Alarms
Ch 73
Alcoholic Beverages
Ch 79
Animals
Ch 84
Brush, Grass and Weeds
Ch 84A
Bamboo
Ch 87
(Reserved)
Ch 88
Building Construction, Green
Ch 90
Buildings, Numbering of
Ch 93
Burning, Outdoor
Ch 97
Construction Code, Uniform
Ch 99
Contractors, Responsible
Ch 101
(Reserved)
Ch 104
(Reserved)
Ch 109
Firearms
Ch 110
Fire Insurance Escrow
Ch 112
Fire Prevention
Ch 113
Fireworks
Ch 116
Grading and Excavating
Ch 118
Graffiti
Ch 121
Impact Fees
Ch 124
Industrial Standards
Ch 130
Lodging Facilities
Ch 132
(Reserved)
Ch 135
Moving Permits
Ch 141
Parks and Recreation Areas
Ch 144
Peace and Good Order
Ch 147
Peddling and Soliciting
Ch 150
Plumbing
Ch 152
Blighted and Vacant Properties
Ch 153
Property Maintenance
Ch 158
Real Estate Registry
Ch 161
Real Property, Sale of
Ch 163
Rights-Of-Way Management
Ch 164
Sanitary Sewer Systems
Ch 166
Sewers
Ch 167
Sex Offender Residency Restrictions
Ch 168
Small Wireless Facilities
Ch 169
Smoking
Ch 172
Solid Waste
Ch 173
Stormwater Management — Delaware River South Watershed
Ch 174
Stormwater Management — Neshaminy Creek Watershed
Ch 175
Streets and Sidewalks
Ch 178
Subdivision and Land Development
Ch 182
Taxation
Ch 182 Art I
Per Capita Tax
§ 182-1
Imposition of tax.
§ 182-2
Collection of tax.
§ 182-3
Bond required.
§ 182-4
Entry in tax duplicate; issuance.
§ 182-5
Expense of collection compensation.
§ 182-6
Notice of tax due.
§ 182-7
Addition of name to tax duplicate.
§ 182-8
Powers and duties of Tax Collector.
Ch 182 Art II
Construction Tax
§ 182-9
Title.
§ 182-10
Definitions.
§ 182-11
Imposition of tax; payment.
§ 182-12
Duties of collecting agent.
§ 182-13
Interest and penalty on unpaid taxes.
§ 182-14
Recovery of unpaid taxes.
§ 182-15
Lien.
§ 182-16
Prohibited acts.
Ch 182 Art III
Realty Transfer Tax
§ 182-17
Title.
§ 182-18
Statutory authority.
§ 182-19
Definitions.
§ 182-20
Imposition of tax; interest.
§ 182-21
Exempt parties.
§ 182-22
Excluded transactions.
§ 182-23
Documents relating to associations or corporations.
§ 182-24
Acquired company.
§ 182-25
Credits against tax.
§ 182-26
Determinations by Department of Revenue.
§ 182-27
Extension of lease.
§ 182-28
Proceeds of judicial sale.
§ 182-29
Duties of Recorder of Deeds.
§ 182-30
Statement of value.
§ 182-31
Interest and penalty for nonpayment.
§ 182-32
Lien.
§ 182-33
Recovery of taxes.
§ 182-34
Enforcement; incorporation of statutory regulations.
§ 182-35
Violations and penalties.
Ch 182 Art IV
Local Services Tax
§ 182-36
Title.
§ 182-37
Definitions.
§ 182-38
Levy of tax.
§ 182-39
Exemption and refunds.
§ 182-40
Duty of employers to collect.
§ 182-41
Returns.
§ 182-42
Dates for determining tax liability and payment.
§ 182-43
Self-employed individuals.
§ 182-44
Employment in multiple political subdivisions.
§ 182-45
Nonresidents subject to tax.
§ 182-46
Administration of tax.
§ 182-47
Suits for collection.
§ 182-48
Violations and penalties.
§ 182-49
Construal of provisions.
§ 182-50
Expiration.
Ch 182 Art IVA
Continuation of Local Services Tax
§ 182-51
Title.
§ 182-52
Definitions.
§ 182-53
Levy of tax.
§ 182-54
Exemption and refunds.
§ 182-55
Duty of employers to collect.
§ 182-56
Returns.
§ 182-57
Dates for determining tax liability and payment.
§ 182-58
Self-employed individuals.
§ 182-59
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 182-60
Nonresidents subject to tax.
§ 182-61
Duty of Collector; administration and enforcement of tax.
§ 182-62
Recovery of unpaid tax; interest; penalty for nonpayment.
§ 182-63
Violations and penalties.
§ 182-64
Interpretation; validity.
Ch 182 Art V
Property Tax Penalty Waiver
§ 182-65
Authorization.
§ 182-66
Waiver.
§ 182-67
Waiver request form.
§ 182-68
Taxpayer granted waiver not subject to additional charges.
§ 182-69
Tax collector not liable.
§ 182-70
Definitions.
§ 182-71
Prior actions authorized.
§ 182-72
Repealer.
§ 182-73
Severability.
§ 182-74
When effective.
Ch 185
Trees
Ch 190
Vehicles and Traffic
Ch 194
Warrantless Arrests
Ch 196
Wreckers
Ch 200
Zoning
Appendix
Ch A205
Fees
Ch A206
Cable Television Franchise
Disposition List
Ch DL
Disposition List
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Chapter 182
Taxation
[HISTORY: Adopted by the Board of Supervisors of the Township of Lower Makefield as indicated in article histories. Amendments noted where applicable.]
Article I
Per Capita Tax
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§ 182-1
Imposition of tax.
chevron_right
§ 182-2
Collection of tax.
chevron_right
§ 182-3
Bond required.
chevron_right
§ 182-4
Entry in tax duplicate; issuance.
chevron_right
§ 182-5
Expense of collection compensation.
chevron_right
§ 182-6
Notice of tax due.
chevron_right
§ 182-7
Addition of name to tax duplicate.
chevron_right
§ 182-8
Powers and duties of Tax Collector.
chevron_right
Article II
Construction Tax
chevron_right
§ 182-9
Title.
chevron_right
§ 182-10
Definitions.
chevron_right
§ 182-11
Imposition of tax; payment.
chevron_right
§ 182-12
Duties of collecting agent.
chevron_right
§ 182-13
Interest and penalty on unpaid taxes.
chevron_right
§ 182-14
Recovery of unpaid taxes.
chevron_right
§ 182-15
Lien.
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§ 182-16
Prohibited acts.
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Article III
Realty Transfer Tax
chevron_right
§ 182-17
Title.
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§ 182-18
Statutory authority.
chevron_right
§ 182-19
Definitions.
chevron_right
§ 182-20
Imposition of tax; interest.
chevron_right
§ 182-21
Exempt parties.
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§ 182-22
Excluded transactions.
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§ 182-23
Documents relating to associations or corporations.
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§ 182-24
Acquired company.
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§ 182-25
Credits against tax.
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§ 182-26
Determinations by Department of Revenue.
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§ 182-27
Extension of lease.
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§ 182-28
Proceeds of judicial sale.
chevron_right
§ 182-29
Duties of Recorder of Deeds.
chevron_right
§ 182-30
Statement of value.
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§ 182-31
Interest and penalty for nonpayment.
chevron_right
§ 182-32
Lien.
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§ 182-33
Recovery of taxes.
chevron_right
§ 182-34
Enforcement; incorporation of statutory regulations.
chevron_right
§ 182-35
Violations and penalties.
chevron_right
Article IV
Local Services Tax
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§ 182-36
Title.
chevron_right
§ 182-37
Definitions.
chevron_right
§ 182-38
Levy of tax.
chevron_right
§ 182-39
Exemption and refunds.
chevron_right
§ 182-40
Duty of employers to collect.
chevron_right
§ 182-41
Returns.
chevron_right
§ 182-42
Dates for determining tax liability and payment.
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§ 182-43
Self-employed individuals.
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§ 182-44
Employment in multiple political subdivisions.
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§ 182-45
Nonresidents subject to tax.
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§ 182-46
Administration of tax.
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§ 182-47
Suits for collection.
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§ 182-48
Violations and penalties.
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§ 182-49
Construal of provisions.
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§ 182-50
Expiration.
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Article IVA
Continuation of Local Services Tax
chevron_right
§ 182-51
Title.
chevron_right
§ 182-52
Definitions.
chevron_right
§ 182-53
Levy of tax.
chevron_right
§ 182-54
Exemption and refunds.
chevron_right
§ 182-55
Duty of employers to collect.
chevron_right
§ 182-56
Returns.
chevron_right
§ 182-57
Dates for determining tax liability and payment.
chevron_right
§ 182-58
Self-employed individuals.
chevron_right
§ 182-59
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 182-60
Nonresidents subject to tax.
chevron_right
§ 182-61
Duty of Collector; administration and enforcement of tax.
chevron_right
§ 182-62
Recovery of unpaid tax; interest; penalty for nonpayment.
chevron_right
§ 182-63
Violations and penalties.
chevron_right
§ 182-64
Interpretation; validity.
chevron_right
Article V
Property Tax Penalty Waiver
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§ 182-65
Authorization.
chevron_right
§ 182-66
Waiver.
chevron_right
§ 182-67
Waiver request form.
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§ 182-68
Taxpayer granted waiver not subject to additional charges.
chevron_right
§ 182-69
Tax collector not liable.
chevron_right
§ 182-70
Definitions.
chevron_right
§ 182-71
Prior actions authorized.
chevron_right
§ 182-72
Repealer.
chevron_right
§ 182-73
Severability.
chevron_right
§ 182-74
When effective.
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