Skip to content
home
Home
code
Code
Code
law
Laws (10)
New Laws (10)
Law Ledger (0)
help_center
Help
Help
About Us
ecode
search
Login
Township of Springfield, PA
chevron_right
chevron_right
The Code
chevron_right
Chapter 100 Taxation
Chapter 100
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Springfield as indicated in article histories. Amendments noted where applicable.]
Article I
Mercantile License Tax
§ 100-1
Title.
§ 100-2
Definitions.
§ 100-3
License required; fee; applications; display; replacement.
§ 100-4
Tax rate.
§ 100-5
Computation of estimated gross volume.
§ 100-6
Returns.
§ 100-7
First return.
§ 100-8
Final return.
§ 100-9
Payment of tax.
§ 100-10
Duties of Collector.
§ 100-11
Method of recovery.
§ 100-12
Interest and penalty on delinquent payments.
§ 100-13
Disposition of receipts.
§ 100-14
Limitations.
§ 100-15
Violations and penalties.
Article II
Real Estate Transfer Tax
§ 100-16
Title.
§ 100-17
Tax authorization.
§ 100-18
Definitions.
§ 100-19
Imposition of tax; interest.
§ 100-20
Exempt parties.
§ 100-21
Exclusions.
§ 100-22
Documents to be fully taxable.
§ 100-23
Acquired company.
§ 100-24
Tax credits.
§ 100-25
Renewal or extension of lease.
§ 100-26
Proceeds of judicial sale.
§ 100-27
Duties of Recorder of Deeds.
§ 100-28
Statement of value.
§ 100-28.1
Civil penalties.
§ 100-28.2
Lien.
§ 100-28.3
(Reserved)
§ 100-28.4
(Reserved)
§ 100-28.5
Certification fee.
Article III
Collection of Delinquent Real Estate Taxes
§ 100-29
Appointment of alternative tax collector; authorization to file liens.
§ 100-30
Interest rate established.
§ 100-31
Charges, expenses and fees.
§ 100-31.1
Authorization to implement provisions of this article.
Article IV
Business Privilege Tax
§ 100-32
Title.
§ 100-33
Definitions.
§ 100-34
Registration required; application; fee; certificate.
§ 100-35
Imposition of tax.
§ 100-36
Exemptions; deductions; exclusions.
§ 100-37
Computation of tax.
§ 100-38
Returns.
§ 100-39
Payment of tax.
§ 100-40
Duties of Collector; information to be confidential.
§ 100-41
Method of recovery.
§ 100-42
Limitation.
§ 100-43
Violations and penalties.
§ 100-44
Statutory authority; authority to establish regulations.
§ 100-45
Effective date.
§ 100-46
Interest and penalty on delinquent payments.
§ 100-47
through § 100-49. (Reserved)
Article V
Local Taxpayer Bill of Rights
§ 100-50
Title.
§ 100-51
Rights of taxpayer and obligations of Township during an audit or administrative review of taxpayer's books and records.
§ 100-52
Procedure for filing and processing refund claims and taxpayer complaints.
§ 100-53
Administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the Township.
§ 100-54
Enforcement procedures.
Article VI
Earned Income Tax
§ 100-55
Short title.
§ 100-56
Definitions.
§ 100-57
Imposition and rate of tax.
§ 100-58
Declaration and payment of tax.
§ 100-59
Collection at source.
§ 100-60
Powers and duties of officer.
§ 100-61
Suit for collection of tax.
§ 100-62
Applicability.
§ 100-63
Reporting requirements for owners of rental properties.
§ 100-64
Interest and penalty for nonpayment.
§ 100-64.1
Recovery of taxes.
§ 100-65
Fines; violations and penalties.
§ 100-66
through § 100-69. (Reserved)
Article VII
Tax Collector
§ 100-70
Annual compensation.
Article VIII
Local Services Tax
§ 100-71
Definitions.
§ 100-72
Levy and use of tax.
§ 100-73
Exemption and refunds.
§ 100-74
Duty of employers to collect.
§ 100-75
Returns.
§ 100-76
Dates for determining tax liability and payment.
§ 100-77
Self-employed individuals.
§ 100-78
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 100-79
Nonresidents subject to tax.
§ 100-80
Administration of tax.
§ 100-81
Suits for collection; interest on unpaid tax.
§ 100-82
Violations and penalties.
§ 100-83
Interpretation.