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Township of Springfield, PA
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2023-11-08
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The Code
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Chapter 100 Taxation
The Code
Ch 1
General Provisions
Ch 2
Administrative Procedures
Ch 3
Alarm Devices
Ch 4
Amusement Devices
Ch 5
Animals
Ch 7
Auditor
Ch 8
Authority, Municipal
Ch 11
Brush, Grass and Weeds
Ch 13
Construction Code, Uniform
Ch 16
Burning, Outdoor
Ch 18
Cable Television Franchise
Ch 21
Curfew
Ch 24
Disorderly Conduct
Ch 26
Emergency Services Board
Ch 27
Environmental Advisory Commission
Ch 28
Erosion and Sedimentation Control
Ch 29
Excavations
Ch 31
False Alarms
Ch 34
Fire Department
Ch 36
(Reserved)
Ch 38
Food and Drink
Ch 40
Garbage, Rubbish and Refuse
Ch 42
(Reserved)
Ch 45
Health and Sanitation
Ch 46
Historic Resources
Ch 47
Human Relations; Discrimination
Ch 48
(Reserved)
Ch 49
Insurance
Ch 52
Library
Ch 53
Littering
Ch 55
Manager, Township
Ch 57
Meetings of Board of Commissioners
Ch 59
Parks and Recreation
Ch 60
(Reserved)
Ch 62
Peddling and Soliciting
Ch 63
Pensions
Ch 65
Planning Commission
Ch 67
(Reserved)
Ch 69
Police Department
Ch 70
Precious Metals, Dealers in
Ch 70A
Property Maintenance
Ch 71
Real Estate Registry
Ch 72
Recycling
Ch 73
Refrigerators, Abandoned
Ch 75
Reimbursement of Accidents
Ch 77
Salaries and Compensation
Ch 78
Sale of Real Property
Ch 79
Seal
Ch 81
Sewers
Ch 84
Shade Tree Commission
Ch 85
Single-Use Plastic Carry-Out Bags
Ch 86
Social Security
Ch 88
Stormwater Management
Ch 89
Street and Highway Widths
Ch 90
Street Numbers
Ch 92
Streets and Sidewalks
Ch 95
Subdivision of Land
Ch 98
Swimming Pools
Ch 100
Taxation
Ch 100 Art 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.
Ch 100 Art 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.
Ch 100 Art 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.
Ch 100 Art 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)
Ch 100 Art 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.
Ch 100 Art 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)
Ch 100 Art VII
Tax Collector
§ 100-70
Annual compensation.
Ch 100 Art 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.
Ch 103
Transportation Development District
Ch 105
Vehicles, Abandoned and Repairable; Junkyards
Ch 107
Vehicles and Traffic
Ch 111
Watercourses and Drainage Facilities
Ch 114
Zoning
Disposition List
Ch DL
Disposition List
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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
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§ 100-1
Title.
chevron_right
§ 100-2
Definitions.
chevron_right
§ 100-3
License required; fee; applications; display; replacement.
chevron_right
§ 100-4
Tax rate.
chevron_right
§ 100-5
Computation of estimated gross volume.
chevron_right
§ 100-6
Returns.
chevron_right
§ 100-7
First return.
chevron_right
§ 100-8
Final return.
chevron_right
§ 100-9
Payment of tax.
chevron_right
§ 100-10
Duties of Collector.
chevron_right
§ 100-11
Method of recovery.
chevron_right
§ 100-12
Interest and penalty on delinquent payments.
chevron_right
§ 100-13
Disposition of receipts.
chevron_right
§ 100-14
Limitations.
chevron_right
§ 100-15
Violations and penalties.
chevron_right
Article II
Real Estate Transfer Tax
chevron_right
§ 100-16
Title.
chevron_right
§ 100-17
Tax authorization.
chevron_right
§ 100-18
Definitions.
chevron_right
§ 100-19
Imposition of tax; interest.
chevron_right
§ 100-20
Exempt parties.
chevron_right
§ 100-21
Exclusions.
chevron_right
§ 100-22
Documents to be fully taxable.
chevron_right
§ 100-23
Acquired company.
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§ 100-24
Tax credits.
chevron_right
§ 100-25
Renewal or extension of lease.
chevron_right
§ 100-26
Proceeds of judicial sale.
chevron_right
§ 100-27
Duties of Recorder of Deeds.
chevron_right
§ 100-28
Statement of value.
chevron_right
§ 100-28.1
Civil penalties.
chevron_right
§ 100-28.2
Lien.
chevron_right
§ 100-28.3
(Reserved)
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§ 100-28.4
(Reserved)
chevron_right
§ 100-28.5
Certification fee.
chevron_right
Article III
Collection of Delinquent Real Estate Taxes
chevron_right
§ 100-29
Appointment of alternative tax collector; authorization to file liens.
chevron_right
§ 100-30
Interest rate established.
chevron_right
§ 100-31
Charges, expenses and fees.
chevron_right
§ 100-31.1
Authorization to implement provisions of this article.
chevron_right
Article IV
Business Privilege Tax
chevron_right
§ 100-32
Title.
chevron_right
§ 100-33
Definitions.
chevron_right
§ 100-34
Registration required; application; fee; certificate.
chevron_right
§ 100-35
Imposition of tax.
chevron_right
§ 100-36
Exemptions; deductions; exclusions.
chevron_right
§ 100-37
Computation of tax.
chevron_right
§ 100-38
Returns.
chevron_right
§ 100-39
Payment of tax.
chevron_right
§ 100-40
Duties of Collector; information to be confidential.
chevron_right
§ 100-41
Method of recovery.
chevron_right
§ 100-42
Limitation.
chevron_right
§ 100-43
Violations and penalties.
chevron_right
§ 100-44
Statutory authority; authority to establish regulations.
chevron_right
§ 100-45
Effective date.
chevron_right
§ 100-46
Interest and penalty on delinquent payments.
chevron_right
§ 100-47
through § 100-49. (Reserved)
chevron_right
Article V
Local Taxpayer Bill of Rights
chevron_right
§ 100-50
Title.
chevron_right
§ 100-51
Rights of taxpayer and obligations of Township during an audit or administrative review of taxpayer's books and records.
chevron_right
§ 100-52
Procedure for filing and processing refund claims and taxpayer complaints.
chevron_right
§ 100-53
Administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the Township.
chevron_right
§ 100-54
Enforcement procedures.
chevron_right
Article VI
Earned Income Tax
chevron_right
§ 100-55
Short title.
chevron_right
§ 100-56
Definitions.
chevron_right
§ 100-57
Imposition and rate of tax.
chevron_right
§ 100-58
Declaration and payment of tax.
chevron_right
§ 100-59
Collection at source.
chevron_right
§ 100-60
Powers and duties of officer.
chevron_right
§ 100-61
Suit for collection of tax.
chevron_right
§ 100-62
Applicability.
chevron_right
§ 100-63
Reporting requirements for owners of rental properties.
chevron_right
§ 100-64
Interest and penalty for nonpayment.
chevron_right
§ 100-64.1
Recovery of taxes.
chevron_right
§ 100-65
Fines; violations and penalties.
chevron_right
§ 100-66
through § 100-69. (Reserved)
chevron_right
Article VII
Tax Collector
chevron_right
§ 100-70
Annual compensation.
chevron_right
Article VIII
Local Services Tax
chevron_right
§ 100-71
Definitions.
chevron_right
§ 100-72
Levy and use of tax.
chevron_right
§ 100-73
Exemption and refunds.
chevron_right
§ 100-74
Duty of employers to collect.
chevron_right
§ 100-75
Returns.
chevron_right
§ 100-76
Dates for determining tax liability and payment.
chevron_right
§ 100-77
Self-employed individuals.
chevron_right
§ 100-78
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 100-79
Nonresidents subject to tax.
chevron_right
§ 100-80
Administration of tax.
chevron_right
§ 100-81
Suits for collection; interest on unpaid tax.
chevron_right
§ 100-82
Violations and penalties.
chevron_right
§ 100-83
Interpretation.
chevron_right