Township of Upper Merion, PA Article I Introduction

§ A170-1 Explanation of meaning and scope; intent.

These regulations are issued as an aid to the taxpayer to explain the meaning and scope of certain parts of Ordinance No. 81-419, as amended under Ordinance No. 93-608., and as hereafter amended (Business Privilege Tax Ordinance).[1] These regulations are not intended to encompass every provision of the ordinances or to be construed to take the place of the ordinances. In the event of any conflict between these regulations and any provision of any ordinance, the provisions of the ordinance govern.

[1] Editor's Note: See Ch. 149, Art. IV, Business Privilege Tax.

§ A170-2 Administration and enforcement.

The business tax receiver is charged with the administration and enforcement of the Ordinance. All questions about the ordinance should be directed to the business tax receiver.