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Township of Whitemarsh, PA
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2023-12-14
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The Code
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Part II: General Legislation
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Chapter 107 Taxation
The Charter
Ch C
Charter
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 3
Administration of Government
Ch 7
(Reserved)
Ch 8
Fire Companies and Ambulance Company
Ch 10
Historic District
Ch 15
(Reserved)
Ch 18
(Reserved)
Ch 24
Pension Funds
Ch 27
(Reserved)
Ch 30
(Reserved)
Part II: General Legislation
Ch 37
Alarms
Ch 39
Animals
Ch 42
Building Construction
Ch 45
Curfew
Ch 47
Drugs and Drug Paraphernalia
Ch 48
Dumping
Ch 50
(Reserved)
Ch 51
Enforcement of Ordinances
Ch 51A
Fire Prevention
Ch 51B
Environmental Protection
Ch 52
Fireworks
Ch 53
Firearms
Ch 54
Fire Hydrant and Water Supply Fees
Ch 55
Tree Protection Standards
Ch 56
Hazardous Accident Cost Recovery
Ch 58
Grading, Erosion Control, Stormwater Management and Best Management Practices
Ch 62
Holding Tanks
Ch 66
Junkyards and Junk Dealers
Ch 67
Lighting
Ch 68
Loitering
Ch 69
Littering
Ch 71
Map, Official
Ch 73
(Reserved)
Ch 76
Numbering of Buildings and Houses
Ch 80
Parks and Recreation Areas
Ch 83
Peace and Good Order
Ch 84
Special Events
Ch 85
Canvassing, Peddling and/or Soliciting
Ch 88
Plumbing
Ch 90
Property Maintenance
Ch 93
Quarries
Ch 94
Residential Rental Licenses
Ch 95
Sewers
Ch 100
Shade Trees
Ch 101
Floodplain Management
Ch 103
Streets and Sidewalks
Ch 105
Subdivision and Land Development
Ch 107
Taxation
Ch 107 Art I
Amusement Tax
§ 107-1
Definitions.
§ 107-2
Rate of tax and exemptions.
§ 107-3
Permits.
§ 107-4
Collection by producers.
§ 107-5
Reports and payment by producers.
§ 107-6
Landlord's liability to report.
§ 107-7
Method of recovery; penalties; interest.
§ 107-8
Examination of records.
§ 107-9
Confidential information.
§ 107-10
Taxes recoverable as debts.
§ 107-11
Estimates.
§ 107-12
Taxes payable into treasury.
§ 107-13
Adoption of rules.
§ 107-13.1
Violations and penalties.
Ch 107 Art II
Local Taxpayers Bill of Rights
§ 107-14
Purpose.
§ 107-15
Applicability.
§ 107-16
(Reserved)
§ 107-17
(Reserved)
§ 107-18
(Reserved)
§ 107-19
(Reserved)
Ch 107 Art III
Local Services Tax
§ 107-20
Definitions.
§ 107-21
Levy and collection of tax.
§ 107-22
Amount of tax.
§ 107-23
Exemption.
§ 107-24
Upfront exemption.
§ 107-25
Restoration of withholding.
§ 107-26
Duty of employers to collect.
§ 107-27
Returns.
§ 107-28
Dates for determining tax liability and payment.
§ 107-29
Individuals engaged in more than one occupation.
§ 107-30
Individuals concurrently employed in more than one political subdivision.
§ 107-31
Self-employed individuals.
§ 107-31.1
Employers and self-employed individuals residing beyond corporate limits of Township.
§ 107-31.2
Administration and enforcement of tax.
§ 107-31.3
Suits for collection; interest and penalty for nonpayment.
§ 107-31.4
Violations and penalties.
Ch 107 Art IV
Realty Transfer Tax
§ 107-32
Definitions and word usage.
§ 107-33
Imposition of tax; payment; collection; penalties; interest.
§ 107-33.1
Exempt parties.
§ 107-33.2
Excluded transactions.
§ 107-33.3
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 107-33.4
Acquired companies.
§ 107-34
Credits against tax.
§ 107-34.1
Extension of lease.
§ 107-35
Proceeds of judicial sales.
§ 107-36
Enforcement.
§ 107-37
Statement of value.
§ 107-38
Civil penalties.
§ 107-39
Violations and penalties.
§ 107-40
Determination and notice of tax.
§ 107-41
Liens.
§ 107-42
(Reserved)
Ch 107 Art V
Business Privilege Tax
§ 107-43
Definitions.
§ 107-44
Application for registration.
§ 107-45
Tax rate.
§ 107-46
Exemptions.
§ 107-47
Computation of tax.
§ 107-48
Returns.
§ 107-49
Payment of tax.
§ 107-50
Duties of Collector.
§ 107-51
Method of recovery; penalties; interest.
§ 107-52
Limitations.
§ 107-53
Violations and penalties.
§ 107-54
Statutory authority.
Ch 107 Art VI
Mercantile Tax
§ 107-55
Definitions.
§ 107-56
License.
§ 107-57
Tax rate.
§ 107-58
Computation and payment of estimated tax.
§ 107-59
Returns.
§ 107-60
Termination of business.
§ 107-61
Payment of final tax.
§ 107-62
Duties of Collector.
§ 107-63
Verification of records.
§ 107-64
Taxes estimated by Collector.
§ 107-65
Exemptions.
§ 107-66
(Reserved)
§ 107-67
Confidential nature of returns.
§ 107-68
Penalties and interest.
§ 107-69
Receipts to general fund.
§ 107-70
Limitations.
§ 107-71
Violations and penalties.
§ 107-72
Ratification of existing fees and taxes.
§ 107-73
Word usage.
§ 107-74
Statutory authority.
Ch 107 Art VII
Earned Income Tax
§ 107-75
Definitions.
§ 107-76
Imposition; rate.
§ 107-77
Declaration and payment of tax.
§ 107-78
Collection at source/withholding.
§ 107-79
Powers and duties of Earned Income Tax Collector.
§ 107-80
Suits for collection of tax.
§ 107-81
Interest and penalties on unpaid taxes.
§ 107-82
Violations and penalties.
§ 107-83
Applicability.
§ 107-84
Severability.
Ch 107 Art VIII
Real Estate Tax Additional Charge Waiver
§ 107-85
Additional charges waived.
§ 107-86
Waiver availability.
§ 107-87
Taxpayer granted waiver not subject to additional charges.
§ 107-88
Tax Collector not liable.
§ 107-89
Definitions.
§ 107-90
Severability.
Ch 107 Art IX
Volunteer Service Tax Credit Program
§ 107-91
Definitions.
§ 107-92
Volunteer service credit program.
§ 107-93
Real property tax credit.
§ 107-94
Appeals.
§ 107-95
Repealer.
§ 107-96
Severability.
§ 107-97
When effective.
Ch 109
Trash and Garbage Collection
Ch 111
Vehicles and Traffic
Ch 114
Weeds
Ch 116
Zoning
Appendix
Ch A121
Fees
Disposition List
Ch DL
Disposition List
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Chapter 107
Taxation
[HISTORY: Adopted by the Board of Supervisors of the Township of Whitemarsh as indicated in article histories. Amendments noted where applicable.]
Article I
Amusement Tax
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§ 107-1
Definitions.
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§ 107-2
Rate of tax and exemptions.
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§ 107-3
Permits.
chevron_right
§ 107-4
Collection by producers.
chevron_right
§ 107-5
Reports and payment by producers.
chevron_right
§ 107-6
Landlord's liability to report.
chevron_right
§ 107-7
Method of recovery; penalties; interest.
chevron_right
§ 107-8
Examination of records.
chevron_right
§ 107-9
Confidential information.
chevron_right
§ 107-10
Taxes recoverable as debts.
chevron_right
§ 107-11
Estimates.
chevron_right
§ 107-12
Taxes payable into treasury.
chevron_right
§ 107-13
Adoption of rules.
chevron_right
§ 107-13.1
Violations and penalties.
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Article II
Local Taxpayers Bill of Rights
chevron_right
§ 107-14
Purpose.
chevron_right
§ 107-15
Applicability.
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§ 107-16
(Reserved)
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§ 107-17
(Reserved)
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§ 107-18
(Reserved)
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§ 107-19
(Reserved)
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Article III
Local Services Tax
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§ 107-20
Definitions.
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§ 107-21
Levy and collection of tax.
chevron_right
§ 107-22
Amount of tax.
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§ 107-23
Exemption.
chevron_right
§ 107-24
Upfront exemption.
chevron_right
§ 107-25
Restoration of withholding.
chevron_right
§ 107-26
Duty of employers to collect.
chevron_right
§ 107-27
Returns.
chevron_right
§ 107-28
Dates for determining tax liability and payment.
chevron_right
§ 107-29
Individuals engaged in more than one occupation.
chevron_right
§ 107-30
Individuals concurrently employed in more than one political subdivision.
chevron_right
§ 107-31
Self-employed individuals.
chevron_right
§ 107-31.1
Employers and self-employed individuals residing beyond corporate limits of Township.
chevron_right
§ 107-31.2
Administration and enforcement of tax.
chevron_right
§ 107-31.3
Suits for collection; interest and penalty for nonpayment.
chevron_right
§ 107-31.4
Violations and penalties.
chevron_right
Article IV
Realty Transfer Tax
chevron_right
§ 107-32
Definitions and word usage.
chevron_right
§ 107-33
Imposition of tax; payment; collection; penalties; interest.
chevron_right
§ 107-33.1
Exempt parties.
chevron_right
§ 107-33.2
Excluded transactions.
chevron_right
§ 107-33.3
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
chevron_right
§ 107-33.4
Acquired companies.
chevron_right
§ 107-34
Credits against tax.
chevron_right
§ 107-34.1
Extension of lease.
chevron_right
§ 107-35
Proceeds of judicial sales.
chevron_right
§ 107-36
Enforcement.
chevron_right
§ 107-37
Statement of value.
chevron_right
§ 107-38
Civil penalties.
chevron_right
§ 107-39
Violations and penalties.
chevron_right
§ 107-40
Determination and notice of tax.
chevron_right
§ 107-41
Liens.
chevron_right
§ 107-42
(Reserved)
chevron_right
Article V
Business Privilege Tax
chevron_right
§ 107-43
Definitions.
chevron_right
§ 107-44
Application for registration.
chevron_right
§ 107-45
Tax rate.
chevron_right
§ 107-46
Exemptions.
chevron_right
§ 107-47
Computation of tax.
chevron_right
§ 107-48
Returns.
chevron_right
§ 107-49
Payment of tax.
chevron_right
§ 107-50
Duties of Collector.
chevron_right
§ 107-51
Method of recovery; penalties; interest.
chevron_right
§ 107-52
Limitations.
chevron_right
§ 107-53
Violations and penalties.
chevron_right
§ 107-54
Statutory authority.
chevron_right
Article VI
Mercantile Tax
chevron_right
§ 107-55
Definitions.
chevron_right
§ 107-56
License.
chevron_right
§ 107-57
Tax rate.
chevron_right
§ 107-58
Computation and payment of estimated tax.
chevron_right
§ 107-59
Returns.
chevron_right
§ 107-60
Termination of business.
chevron_right
§ 107-61
Payment of final tax.
chevron_right
§ 107-62
Duties of Collector.
chevron_right
§ 107-63
Verification of records.
chevron_right
§ 107-64
Taxes estimated by Collector.
chevron_right
§ 107-65
Exemptions.
chevron_right
§ 107-66
(Reserved)
chevron_right
§ 107-67
Confidential nature of returns.
chevron_right
§ 107-68
Penalties and interest.
chevron_right
§ 107-69
Receipts to general fund.
chevron_right
§ 107-70
Limitations.
chevron_right
§ 107-71
Violations and penalties.
chevron_right
§ 107-72
Ratification of existing fees and taxes.
chevron_right
§ 107-73
Word usage.
chevron_right
§ 107-74
Statutory authority.
chevron_right
Article VII
Earned Income Tax
chevron_right
§ 107-75
Definitions.
chevron_right
§ 107-76
Imposition; rate.
chevron_right
§ 107-77
Declaration and payment of tax.
chevron_right
§ 107-78
Collection at source/withholding.
chevron_right
§ 107-79
Powers and duties of Earned Income Tax Collector.
chevron_right
§ 107-80
Suits for collection of tax.
chevron_right
§ 107-81
Interest and penalties on unpaid taxes.
chevron_right
§ 107-82
Violations and penalties.
chevron_right
§ 107-83
Applicability.
chevron_right
§ 107-84
Severability.
chevron_right
Article VIII
Real Estate Tax Additional Charge Waiver
chevron_right
§ 107-85
Additional charges waived.
chevron_right
§ 107-86
Waiver availability.
chevron_right
§ 107-87
Taxpayer granted waiver not subject to additional charges.
chevron_right
§ 107-88
Tax Collector not liable.
chevron_right
§ 107-89
Definitions.
chevron_right
§ 107-90
Severability.
chevron_right
Article IX
Volunteer Service Tax Credit Program
chevron_right
§ 107-91
Definitions.
chevron_right
§ 107-92
Volunteer service credit program.
chevron_right
§ 107-93
Real property tax credit.
chevron_right
§ 107-94
Appeals.
chevron_right
§ 107-95
Repealer.
chevron_right
§ 107-96
Severability.
chevron_right
§ 107-97
When effective.
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