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Township of Upper Merion, PA
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2024-01-11
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Part II: General Legislation
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Chapter 149 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 3
Appeals
Ch 4
Collection Fees
Ch 7
Business Improvement Districts
Ch 9
(Reserved)
Ch 11
(Reserved)
Ch 12
Community Center Complex Advisory Board
Ch 13
Cooperative and Intermunicipal Agreements
Ch 19
(Reserved)
Ch 21
Historical Commission
Ch 25
Library
Ch 29
Manager
Ch 33
Map, Official Street
Ch 34
Media Communications Advisory Board
Ch 36
Parks and Recreation Board
Ch 37
Pensions
Ch 41
Planning Commission
Ch 42
Police Department
Ch 44
Records, Retention and Disposition of
Ch 47
Salaries and Compensation
Ch 51
(Reserved)
Ch 55
Shade Tree and Beautification Commission
Part II: General Legislation
Ch 63
Alarm Devices
Ch 67
(Reserved)
Ch 69
Construction Codes, Uniform
Ch 70
Contractor Licensing
Ch 71
Curfew
Ch 73
Dogs and Other Animals
Ch 77
Emergency Services
Ch 79
(Reserved)
Ch 83
Fences
Ch 86
Fire Loss Claims
Ch 87
(Reserved)
Ch 91
Garbage, Rubbish and Refuse
Ch 100
Human Relations
Ch 101
(Reserved)
Ch 105
Marijuana
Ch 107
Nuisances
Ch 111
(Reserved)
Ch 115
Parks
Ch 119
Peddling, Soliciting and Hawking
Ch 123
(Reserved)
Ch 127
Property Maintenance
Ch 128
Neighborhood Blight Reclamation and Revitalization
Ch 130
Real Estate Registry
Ch 132
Residential Rental Housing Licensing and Inspection
Ch 133
Sewers
Ch 135
Single-Use Product Regulations
Ch 137
Snow and Ice, Removal of
Ch 138
Solid Waste Disposal
Ch 139
Special Events
Ch 140
Stormwater, Grading and Erosion Control
Ch 140A
(Reserved)
Ch 140B
(Reserved)
Ch 141
Streets and Sidewalks
Ch 145
Subdivision of Land
Ch 149
Taxation
Ch 149 Art I
Amusement Tax
§ 149-1
Title; statutory authority.
§ 149-2
Definitions and word usage.
§ 149-3
Permit required; tax to be paid.
§ 149-4
Tax imposed.
§ 149-5
Collection by producers.
§ 149-6
Duties of producers.
§ 149-7
Method of recovery.
§ 149-8
Powers of Business Tax Receiver.
§ 149-9
Receipts to be paid into treasury.
§ 149-10
Exemptions.
§ 149-11
Violations and penalties.
Ch 149 Art II
Realty Transfer Tax
§ 149-12
Title.
§ 149-13
Statutory authority.
§ 149-14
Definitions.
§ 149-15
Tax imposed.
§ 149-16
Exempt parties.
§ 149-17
Certain transactions excluded.
§ 149-18
Documents relating to associations or corporations.
§ 149-19
Acquired companies.
§ 149-19.1
Credits against tax.
§ 149-19.2
Renewal of extension of lease.
§ 149-19.3
Proceeds of judicial sale.
§ 149-19.4
Duties of Recorder of Deeds.
§ 149-19.5
Statement of value.
§ 149-19.6
Civil penalties.
§ 149-19.7
Tax to constitute lien until paid.
§ 149-19.8
Enforcement.
§ 149-19.9
Additional regulations for enforcement and collection.
§ 149-19.10
Repealer.
Ch 149 Art III
Local Services Tax
§ 149-20
Short title.
§ 149-20.1
Definitions.
§ 149-21
Levy of tax.
§ 149-22
Exemption and refunds.
§ 149-23
Duty of employers to collect.
§ 149-24
Returns.
§ 149-25
Dates for determining tax liability and payment.
§ 149-26
Self-employed individuals.
§ 149-27
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 149-28
Nonresidents subject to tax.
§ 149-29
Administration of tax.
§ 149-30
Suits for collection.
§ 149-31
Violations and penalties.
§ 149-32
Interpretation.
§ 149-33
through § 149-34. (Reserved)
Ch 149 Art IV
Business Privilege Tax
§ 149-35
Title.
§ 149-36
Definitions; word usage.
§ 149-37
Registration required.
§ 149-38
Estimated tax; exemptions.
§ 149-39
Returns to be made.
§ 149-40
Due date; penalty for late payment.
§ 149-41
Final tax return.
§ 149-42
Duties of Business Tax Receiver.
§ 149-43
Duties of taxpayer.
§ 149-44
Methods of collection; penalties.
§ 149-45
Violation and penalties.
§ 149-46
Construction of provisions.
§ 149-47
Severability.
§ 149-48
Repealer.
§ 149-48.1
Statutory authority; when effective.
Ch 149 Art V
Itinerant Merchant Business Privilege Tax and Licensing
§ 149-49
Title.
§ 149-50
Definitions; word usage.
§ 149-51
License required.
§ 149-52
Application for license.
§ 149-53
Tax imposed.
§ 149-54
Collection and payment of tax.
§ 149-55
Responsibility of owners and leasees.
§ 149-56
Exemptions.
§ 149-57
Violations and penalties.
Ch 149 Art VI
Solid Waste Tonnage Tax
§ 149-58
Tax imposed.
§ 149-59
Filing of returns.
§ 149-60
Recordkeeping; access to records.
§ 149-61
Inspection.
§ 149-62
Use of taxes collected.
§ 149-63
Payment of tax; penalties for late payments.
§ 149-64
Violations and penalties.
§ 149-65
Duties of Tax Administrator.
§ 149-66
Confidential nature of returns.
§ 149-67
Methods of collection and penalties.
§ 149-68
Statutory authority; legislative intent.
§ 149-69
Construal of provisions.
Ch 149 Art VII
Video Programming Tax
§ 149-70
Purpose; adoption of standard.
Ch 149 Art VIII
Local Taxpayer Bill of Rights
§ 149-71
Title.
§ 149-72
Rights of taxpayer and obligations of township; audit; underpayment.
§ 149-73
Procedure for filing and processing refund claims and taxpayer complaints.
§ 149-74
Administrative and judicial procedures.
§ 149-75
Enforcement procedures.
Ch 149 Art IX
Homestead Exclusion Program
§ 149-76
Definitions and construction.
§ 149-77
Creation of homestead exclusion.
§ 149-78
Administration of Township homestead exclusion.
Ch 149 Art X
Collection of Delinquent Real Estate Taxes
§ 149-79
Collection; interest, charges and fees.
Ch 153
Trees and Shrubbery
Ch 157
Vehicles and Traffic
Ch 161
Weapons
Ch 165
Zoning
Appendix
Ch A170
Business Privilege Tax Regulations
Ch A171
Cable Television
Ch A173
Fees
Ch A175
Municipal Authorities
Disposition List
Ch DL
Disposition List
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Chapter 149
Taxation
[HISTORY: Adopted by the Board of Supervisors of Upper Merion Township as indicted in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Fees — See Ch.
A173
.
Article I
Amusement Tax
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§ 149-1
Title; statutory authority.
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§ 149-2
Definitions and word usage.
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§ 149-3
Permit required; tax to be paid.
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§ 149-4
Tax imposed.
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§ 149-5
Collection by producers.
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§ 149-6
Duties of producers.
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§ 149-7
Method of recovery.
chevron_right
§ 149-8
Powers of Business Tax Receiver.
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§ 149-9
Receipts to be paid into treasury.
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§ 149-10
Exemptions.
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§ 149-11
Violations and penalties.
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Article II
Realty Transfer Tax
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§ 149-12
Title.
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§ 149-13
Statutory authority.
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§ 149-14
Definitions.
chevron_right
§ 149-15
Tax imposed.
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§ 149-16
Exempt parties.
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§ 149-17
Certain transactions excluded.
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§ 149-18
Documents relating to associations or corporations.
chevron_right
§ 149-19
Acquired companies.
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§ 149-19.1
Credits against tax.
chevron_right
§ 149-19.2
Renewal of extension of lease.
chevron_right
§ 149-19.3
Proceeds of judicial sale.
chevron_right
§ 149-19.4
Duties of Recorder of Deeds.
chevron_right
§ 149-19.5
Statement of value.
chevron_right
§ 149-19.6
Civil penalties.
chevron_right
§ 149-19.7
Tax to constitute lien until paid.
chevron_right
§ 149-19.8
Enforcement.
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§ 149-19.9
Additional regulations for enforcement and collection.
chevron_right
§ 149-19.10
Repealer.
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Article III
Local Services Tax
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§ 149-20
Short title.
chevron_right
§ 149-20.1
Definitions.
chevron_right
§ 149-21
Levy of tax.
chevron_right
§ 149-22
Exemption and refunds.
chevron_right
§ 149-23
Duty of employers to collect.
chevron_right
§ 149-24
Returns.
chevron_right
§ 149-25
Dates for determining tax liability and payment.
chevron_right
§ 149-26
Self-employed individuals.
chevron_right
§ 149-27
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 149-28
Nonresidents subject to tax.
chevron_right
§ 149-29
Administration of tax.
chevron_right
§ 149-30
Suits for collection.
chevron_right
§ 149-31
Violations and penalties.
chevron_right
§ 149-32
Interpretation.
chevron_right
§ 149-33
through § 149-34. (Reserved)
chevron_right
Article IV
Business Privilege Tax
chevron_right
§ 149-35
Title.
chevron_right
§ 149-36
Definitions; word usage.
chevron_right
§ 149-37
Registration required.
chevron_right
§ 149-38
Estimated tax; exemptions.
chevron_right
§ 149-39
Returns to be made.
chevron_right
§ 149-40
Due date; penalty for late payment.
chevron_right
§ 149-41
Final tax return.
chevron_right
§ 149-42
Duties of Business Tax Receiver.
chevron_right
§ 149-43
Duties of taxpayer.
chevron_right
§ 149-44
Methods of collection; penalties.
chevron_right
§ 149-45
Violation and penalties.
chevron_right
§ 149-46
Construction of provisions.
chevron_right
§ 149-47
Severability.
chevron_right
§ 149-48
Repealer.
chevron_right
§ 149-48.1
Statutory authority; when effective.
chevron_right
Article V
Itinerant Merchant Business Privilege Tax and Licensing
chevron_right
§ 149-49
Title.
chevron_right
§ 149-50
Definitions; word usage.
chevron_right
§ 149-51
License required.
chevron_right
§ 149-52
Application for license.
chevron_right
§ 149-53
Tax imposed.
chevron_right
§ 149-54
Collection and payment of tax.
chevron_right
§ 149-55
Responsibility of owners and leasees.
chevron_right
§ 149-56
Exemptions.
chevron_right
§ 149-57
Violations and penalties.
chevron_right
Article VI
Solid Waste Tonnage Tax
chevron_right
§ 149-58
Tax imposed.
chevron_right
§ 149-59
Filing of returns.
chevron_right
§ 149-60
Recordkeeping; access to records.
chevron_right
§ 149-61
Inspection.
chevron_right
§ 149-62
Use of taxes collected.
chevron_right
§ 149-63
Payment of tax; penalties for late payments.
chevron_right
§ 149-64
Violations and penalties.
chevron_right
§ 149-65
Duties of Tax Administrator.
chevron_right
§ 149-66
Confidential nature of returns.
chevron_right
§ 149-67
Methods of collection and penalties.
chevron_right
§ 149-68
Statutory authority; legislative intent.
chevron_right
§ 149-69
Construal of provisions.
chevron_right
Article VII
Video Programming Tax
chevron_right
§ 149-70
Purpose; adoption of standard.
chevron_right
Article VIII
Local Taxpayer Bill of Rights
chevron_right
§ 149-71
Title.
chevron_right
§ 149-72
Rights of taxpayer and obligations of township; audit; underpayment.
chevron_right
§ 149-73
Procedure for filing and processing refund claims and taxpayer complaints.
chevron_right
§ 149-74
Administrative and judicial procedures.
chevron_right
§ 149-75
Enforcement procedures.
chevron_right
Article IX
Homestead Exclusion Program
chevron_right
§ 149-76
Definitions and construction.
chevron_right
§ 149-77
Creation of homestead exclusion.
chevron_right
§ 149-78
Administration of Township homestead exclusion.
chevron_right
Article X
Collection of Delinquent Real Estate Taxes
chevron_right
§ 149-79
Collection; interest, charges and fees.
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