Middletown Township Taxation

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Middletown Township

Delaware County

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Table of Contents

Table of Contents

The Charter
Ch C Charter
The Code
Part I: Administrative Legislation
Ch 1 General Provisions
Ch 4 Administration of Government
Ch 8 Authorities, Municipal
Part II: General Legislation
Ch 60 Alarms and Alarm Devices
Ch 63 Animals
Ch 65 Bamboo
Ch 67 Bathing Places, Public
Ch 81 Cable Television
Ch 89 Construction Codes
Ch 108 Emergency Services Reimbursement
Ch 112 Firearms
Ch 127 Food Establishments
Ch 133 Hotels, Motels and Inns
Ch 139 Junkyards
Ch 148 Littering
Ch 155 Noise
Ch 161 Parks and Recreation Areas
Ch 167 Peddling and Soliciting
Ch 180 Sewers
Ch 186 Grading and Excavating
Ch 192 Solid Waste
Ch 198 Stormwater Management
Ch 204 Streets and Sidewalks
Ch 210 Subdivision and Land Development
Ch 215 Taxation
Ch 215 Art I Mercantile Tax
§ 215-1 Title.
§ 215-2 Definitions.
§ 215-3 License.
§ 215-4 Imposition of tax.
§ 215-5 Computation of tax estimated.
§ 215-6 Taxpayer returns.
§ 215-7 Payment of tax.
§ 215-8 Duties of Collector.
§ 215-9 Confidential nature of returns.
§ 215-10 Recovering unpaid taxes.
§ 215-11 Interest and penalty.
§ 215-12 Receipts to be paid into treasury.
§ 215-13 Construction.
§ 215-14 Violations and penalties.
§ 215-15 Effect on other provisions.
§ 215-16 When effective.
Ch 215 Art II Business Privilege Tax
§ 215-17 Title.
§ 215-18 Definitions.
§ 215-19 Method of levy.
§ 215-20 Returns.
§ 215-21 License.
§ 215-22 Posting.
§ 215-23 Violations and penalties.
§ 215-24 Continuing offense.
§ 215-25 Duties of Tax Administrator and Treasurer.
§ 215-26 Confidential nature of returns.
§ 215-27 Suit on collection and penalty.
§ 215-28 Savings; severability.
§ 215-29 When effective.
Ch 215 Art III Enforcement and Collection Procedures
§ 215-30 Definitions.
§ 215-31 Allocation of business done and gross volume of business.
§ 215-32 What constitutes doing business in the taxing district.
§ 215-33 Interstate commerce.
§ 215-34 Contractors performing building or construction work outside the taxing district.
§ 215-35 Brokers and agents with out-of-taxing district offices.
§ 215-36 Persons, business and receipts exempted.
§ 215-37 State tax or license.
§ 215-38 Utilities.
§ 215-39 Terminology.
§ 215-40 Real estate brokers.
§ 215-41 Traveling expenses.
§ 215-42 Trade discounts.
§ 215-43 Other discounts.
§ 215-44 Freight, delivery, or other transportation charges.
§ 215-45 Principal and agent.
§ 215-46 Conditional and installment sales.
§ 215-47 Exchanges between dealers in similar lines.
§ 215-48 Leased departments.
§ 215-49 Persons erecting buildings or otherwise altering, repairing or improving real property.
§ 215-50 Contractors who repair, alter and improve tangible personal property.
§ 215-51 Buildings, hotels, motels, apartment houses, boarding houses, nursing homes, etc.
§ 215-52 Insurance agents, brokers, and underwriters.
§ 215-53 Particular business or transactions.
§ 215-54 Persons engaged in professions, or vocations, or in rendering personal services.
§ 215-55 Theaters and motion picture houses.
§ 215-56 Social and recreational clubs.
§ 215-57 Public officials.
§ 215-58 Public utilities.
§ 215-59 Government contracts.
§ 215-60 Undertakers, morticians, and funeral directors.
§ 215-61 Sale of capital assets.
§ 215-62 Deposit on container.
§ 215-63 Vending machines.
§ 215-64 Intercompany transactions.
§ 215-65 Interdepartmental transactions.
§ 215-66 Property traded in.
§ 215-67 Refunds or credits.
§ 215-68 Commissions paid by brokers.
§ 215-69 Bad debts.
§ 215-70 Taxes collected as agent for United States of America, Commonwealth of Pennsylvania, or taxing district.
§ 215-71 Partial exemption.
§ 215-72 When same tax is imposed by two taxing bodies.
§ 215-73 Records.
§ 215-74 Partnerships.
§ 215-75 Signature.
§ 215-76 Multiple places of business.
§ 215-77 Refund.
§ 215-78 Posting registration form and mercantile license.
§ 215-79 Construal of provisions.
§ 215-79.1 Waiver of additional charges for real estate taxes.
Ch 215 Art IV Realty Transfer Tax
§ 215-80 Short title.
§ 215-81 Authority.
§ 215-82 Definitions.
§ 215-83 Imposition of tax; interest.
§ 215-84 Exempt parties.
§ 215-85 Excluded transactions.
§ 215-86 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 215-87 Acquired company.
§ 215-88 Credits against tax.
§ 215-89 Extension of lease.
§ 215-90 Proceeds of judicial sale.
§ 215-91 Duties of recorder of deeds.
§ 215-92 Statement of value.
§ 215-93 Civil penalties.
§ 215-94 Lien.
§ 215-95 Enforcement.
§ 215-96 Administration.
Ch 215 Art V Local Services Tax
§ 215-97 Title.
§ 215-98 Definitions.
§ 215-99 Levy of tax.
§ 215-100 Exemption and refunds.
§ 215-101 Duty of employers to collect.
§ 215-102 Returns.
§ 215-103 Dates for determining tax liability and payment.
§ 215-104 Self-employed individuals.
§ 215-105 Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 215-106 Nonresidents subject to tax.
§ 215-107 Administration of tax.
§ 215-108 Suits for collection.
§ 215-109 Violations and penalties.
§ 215-110 Interpretation.
Ch 220 Tree Maintenance
Ch 227 Vehicles, All-Terrain
Ch 235 Vehicles and Traffic
Ch 242 Water
Ch 266 Weeds and Vegetation
Ch 275 Zoning
Appendix
Ch A281 Cable Television Franchise
Derivation Table
Ch DT Derivation Table
Disposition List
Ch DL Disposition List

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Chapter 215 Taxation

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[HISTORY: Article I adopted by the Board of Supervisors (now Township Council[1]) of the Township of Middletown as indicated in article histories. Subsequent articles adopted by the Township Council of the Township of Middletown as indicated in article histories. Amendments noted where applicable.]

GENERAL REFERENCES

Peddling and soliciting — See Ch. 167.

Editor's Note: The name of the Township's governing body became the Township Council as of 1-1-1978, the effective date of the Home Rule Charter.

Article I Mercantile Tax

§ 215-1 Title.

§ 215-2 Definitions.

§ 215-3 License.

§ 215-4 Imposition of tax.

§ 215-5 Computation of tax estimated.

§ 215-6 Taxpayer returns.

§ 215-7 Payment of tax.

§ 215-8 Duties of Collector.

§ 215-9 Confidential nature of returns.

§ 215-10 Recovering unpaid taxes.

§ 215-11 Interest and penalty.

§ 215-12 Receipts to be paid into treasury.

§ 215-13 Construction.

§ 215-14 Violations and penalties.

§ 215-15 Effect on other provisions.

§ 215-16 When effective.

Article II Business Privilege Tax

§ 215-17 Title.

§ 215-18 Definitions.

§ 215-19 Method of levy.

§ 215-20 Returns.

§ 215-21 License.

§ 215-22 Posting.

§ 215-23 Violations and penalties.

§ 215-24 Continuing offense.

§ 215-25 Duties of Tax Administrator and Treasurer.

§ 215-26 Confidential nature of returns.

§ 215-27 Suit on collection and penalty.

§ 215-28 Savings; severability.

§ 215-29 When effective.

Article III Enforcement and Collection Procedures

§ 215-30 Definitions.

§ 215-31 Allocation of business done and gross volume of business.

§ 215-32 What constitutes doing business in the taxing district.

§ 215-33 Interstate commerce.

§ 215-34 Contractors performing building or construction work outside the taxing district.

§ 215-35 Brokers and agents with out-of-taxing district offices.

§ 215-36 Persons, business and receipts exempted.

§ 215-37 State tax or license.

§ 215-38 Utilities.

§ 215-39 Terminology.

§ 215-40 Real estate brokers.

§ 215-41 Traveling expenses.

§ 215-42 Trade discounts.

§ 215-43 Other discounts.

§ 215-44 Freight, delivery, or other transportation charges.

§ 215-45 Principal and agent.

§ 215-46 Conditional and installment sales.

§ 215-47 Exchanges between dealers in similar lines.

§ 215-48 Leased departments.

§ 215-49 Persons erecting buildings or otherwise altering, repairing or improving real property.

§ 215-50 Contractors who repair, alter and improve tangible personal property.

§ 215-51 Buildings, hotels, motels, apartment houses, boarding houses, nursing homes, etc.

§ 215-52 Insurance agents, brokers, and underwriters.

§ 215-53 Particular business or transactions.

§ 215-54 Persons engaged in professions, or vocations, or in rendering personal services.

§ 215-55 Theaters and motion picture houses.

§ 215-56 Social and recreational clubs.

§ 215-57 Public officials.

§ 215-58 Public utilities.

§ 215-59 Government contracts.

§ 215-60 Undertakers, morticians, and funeral directors.

§ 215-61 Sale of capital assets.

§ 215-62 Deposit on container.

§ 215-63 Vending machines.

§ 215-64 Intercompany transactions.

§ 215-65 Interdepartmental transactions.

§ 215-66 Property traded in.

§ 215-67 Refunds or credits.

§ 215-68 Commissions paid by brokers.

§ 215-69 Bad debts.

§ 215-70 Taxes collected as agent for United States of America, Commonwealth of Pennsylvania, or taxing district.

§ 215-71 Partial exemption.

§ 215-72 When same tax is imposed by two taxing bodies.

§ 215-73 Records.

§ 215-74 Partnerships.

§ 215-75 Signature.

§ 215-76 Multiple places of business.

§ 215-77 Refund.

§ 215-78 Posting registration form and mercantile license.

§ 215-79 Construal of provisions.

§ 215-79.1 Waiver of additional charges for real estate taxes.

Article IV Realty Transfer Tax

§ 215-80 Short title.

§ 215-81 Authority.

§ 215-82 Definitions.

§ 215-83 Imposition of tax; interest.

§ 215-84 Exempt parties.

§ 215-85 Excluded transactions.

§ 215-86 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 215-87 Acquired company.

§ 215-88 Credits against tax.

§ 215-89 Extension of lease.

§ 215-90 Proceeds of judicial sale.

§ 215-91 Duties of recorder of deeds.

§ 215-92 Statement of value.

§ 215-93 Civil penalties.

§ 215-94 Lien.

§ 215-95 Enforcement.

§ 215-96 Administration.

Article V Local Services Tax

§ 215-97 Title.

§ 215-98 Definitions.

§ 215-99 Levy of tax.

§ 215-100 Exemption and refunds.

§ 215-101 Duty of employers to collect.

§ 215-102 Returns.

§ 215-103 Dates for determining tax liability and payment.

§ 215-104 Self-employed individuals.

§ 215-105 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 215-106 Nonresidents subject to tax.

§ 215-107 Administration of tax.

§ 215-108 Suits for collection.

§ 215-109 Violations and penalties.

§ 215-110 Interpretation.