Township of East Manchester, PA
York County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Supervisors of the Township of East Manchester as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax Collector — See Ch. 47.
Special assessment districts — See Ch. 192.
Trailers — See Ch. 219.
Earned Income Tax Bureau — See Ch. A261.
Article I Per Capita Tax

§ 212-1 Definitions.

§ 212-2 Imposition, rate and computation of tax.

§ 212-3 Notice of tax due.

§ 212-4 Powers and duties of Tax Collector; rebates and penalties.

Article II Earned Income Tax

§ 212-5 Title.

§ 212-6 Intent and applicable rules.

§ 212-7 Definitions.

§ 212-8 Imposition of tax.

§ 212-9 Declaration and payment of tax.

§ 212-10 Registration.

§ 212-11 Filing and payment of tax by employer; withholding.

§ 212-12 Powers and duties of Tax Officer.

§ 212-13 Suit for collection of tax.

§ 212-14 Interest and penalties.

§ 212-15 Violations and penalties.

§ 212-16 Applicability.

§ 212-16.1 Authority.

Article III Removal of Mobile Homes or Trailers

§ 212-17 Permit required prior to removal.

§ 212-18 Application for permit; fee; issuance.

§ 212-19 Violations and penalties.

Article IV Local Services Tax

§ 212-20 Title.

§ 212-21 Definitions.

§ 212-22 Levy of tax; amount of tax.

§ 212-23 Calendar year.

§ 212-24 Priority of claims.

§ 212-25 Overpayments; refunds.

§ 212-26 Exemptions.

§ 212-27 Duties of employers; withholding of tax.

§ 212-28 Collection agent.

§ 212-29 Amendments by resolution.

§ 212-30 Remission of tax; liability.

§ 212-31 Permitted uses of tax.

§ 212-32 Penalties; enforcement; collection actions.

§ 212-33 Costs and fees.

Article V Realty Transfer Tax

§ 212-34 Title.

§ 212-35 Definitions.

§ 212-36 Imposition of tax.

§ 212-37 Exemptions.

§ 212-38 Exception to exemption.

§ 212-39 Collection of tax; compensation of collecting agents.

§ 212-40 Records.

§ 212-41 Administration.

§ 212-42 Certification of value.

§ 212-43 Interest on unpaid tax.

§ 212-44 Penalty on unpaid tax.

§ 212-45 Recovery of tax, interest and penalty.

§ 212-46 Liens.

§ 212-47 Violations and penalties.

§ 212-48 Effective date.

§ 212-49 Intent.

Article VI Tax Certifications

§ 212-50 Authorization to collect.

Article VII Duplicate Real Estate Bills and Receipts

§ 212-51 Authorization to provide; fee

Article VIII Collection of Delinquent Taxes and Municipal Claims

§ 212-52 Statement of policies.

§ 212-53 Schedule of fees.

§ 212-54 Schedule of fees for collection of delinquent taxes.

§ 212-55 Related action.

§ 212-56 Service charges for bad checks.

Article IX Taxpayer Bill of Rights

§ 212-57 Rules and regulations.

§ 212-58 Disclosure statement.

§ 212-59 Petition for appeal and refund.

§ 212-60 Hearing Officer.

§ 212-61 Appointment of Hearing Officer.

§ 212-62 Administrative appeal procedures.

Article X Local Economic Revitalization Tax Assistance Program

§ 212-63 Definitions.

§ 212-64 Eligible areas; modification.

§ 212-65 Exemption.

§ 212-66 Exemption schedule.

§ 212-67 Program enrollment procedure.

§ 212-68 Termination date.

§ 212-69 Conflict with other provisions.