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Township of Lower Heidelberg, PA
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2023-03-24 *
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Code
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Chapter 28 Taxation, Special
Code
Ch 1
Administration and Government
Ch 2
Alarms and Alarm Systems
Ch 3
Animals
Ch 4
Bicycles
Ch 5
Buildings
Ch 6
Code Enforcement
Ch 7
Conduct
Ch 8
Firefighting, Fire Prevention and Fire Protection
Ch 9
Floodplain Management
Ch 10
Franchises
Ch 11
Garbage, Refuse and Recycling
Ch 12
Grading and Excavating
Ch 13
Health and Safety
Ch 14
Housing
Ch 15
Libraries
Ch 16
Licenses, Permits and General Business Regulations
Ch 17
Mobile Homes and Mobile Home Parks
Ch 18
Motor Vehicles and Traffic
Ch 19
Parks and Recreation
Ch 20
Planned Residential Development
Ch 21
Plumbing
Ch 22
Sewers and Sewage Disposal
Ch 23
Signs and Billboards
Ch 24
Stormwater Management
Ch 25
Streets, Sidewalks, Driveways and Curbs
Ch 26
Subdivision and Land Development
Ch 27
Swimming Pools
Ch 28
Taxation, Special
Ch 28 Pt 1
EARNED INCOME AND NET PROFITS TAX
§ 28-101
Definitions.
§ 28-102
Imposition of Tax; Rate
§ 28-103
Exemption.
§ 28-104
Individual Tax Returns and Payments.
§ 28-105
Employer Withholding, Remittance, and Tax Returns.
§ 28-106
Collection of Tax.
§ 28-107
Interest, Penalties, Costs and Fines.
§ 28-108
Severability.
§ 28-109
Purpose; Amendment and Restatement; Repeal.
Ch 28 Pt 2
PER CAPITA TAX
§ 28-201
Levy of Tax.
§ 28-202
Listing of Residents; Additions to Listing.
§ 28-203
Collection of Tax.
§ 28-204
Compensation of Tax Collector.
§ 28-205
Discounts and Penalties.
§ 28-206
Powers of Tax Collector.
§ 28-207
Severability.
Ch 28 Pt 3
REAL ESTATE TAX TO PURCHASE, HOUSE, OPERATE AND MAINTAIN FIRE APPARATUS
§ 28-301
Levy of Tax.
§ 28-302
Power to Change Amount.
§ 28-303
Severability.
Ch 28 Pt 4
REALTY TRANSFER
§ 28-401
Definitions.
§ 28-401.1
Authority to Impose Tax.
§ 28-402
Imposition of Tax.
§ 28-403
Exempt Parties.
§ 28-404
Excluded Transactions.
§ 28-405
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 28-406
Acquired Company.
§ 28-407
Credits Against Tax.
§ 28-407.1
Interest Rate Collected on Delinquent Tax.
§ 28-408
Severability.
Ch 28 Pt 5
AMUSEMENT TAX
§ 28-501
Title.
§ 28-502
Definitions.
§ 28-503
Permits.
§ 28-504
Imposition of Tax.
§ 28-505
Collection of Tax; Payment to Township.
§ 28-506
Reports.
§ 28-507
Penalties.
§ 28-508
Powers of Tax Collector.
§ 28-509
Neglect or Refusal to Make Reports or Payments; Incorrect Reports.
§ 28-510
Payment of Taxes, Interest and Penalties.
§ 28-511
Records by Tax Collector; Deposits for Temporary Permits Permitted.
§ 28-512
Authority.
§ 28-513
Severability.
Ch 28 Pt 6
MERCANTILE TAX
§ 28-601
Title.
§ 28-602
Definitions.
§ 28-603
Levy and Collection of Tax.
§ 28-604
Imposition and Rates of Tax.
§ 28-605
Computation of Whole Volume of Business.
§ 28-606
Returns.
§ 28-607
Payment of Tax.
§ 28-608
Powers and Duties of Mercantile Tax Collector.
§ 28-609
Suits for Tax; Interest; Penalties.
§ 28-610
Confidentiality of Returns.
§ 28-611
Fines and Penalties.
§ 28-612
Disposition of Tax.
§ 28-613
Effective Date; Continuation of Tax.
§ 28-614
Prohibited Levies.
§ 28-615
Severability.
Ch 28 Pt 7
BUSINESS PRIVILEGE TAX
§ 28-701
Title.
§ 28-702
Definitions.
§ 28-703
Levy and Collection of Tax.
§ 28-704
Rate and Basis of Tax.
§ 28-705
Computation of Whole Volume of Business.
§ 28-706
Persons, Business and Receipts Exempted.
§ 28-707
Determination of Gross Volume of Business.
§ 28-708
Partial Exemptions.
§ 28-709
Rate When Same Tax is Imposed by Two Taking Bodies.
§ 28-710
Records.
§ 28-711
Returns.
§ 28-712
Payment of Tax and Penalties for Late Payment.
§ 28-713
Fines and Violations.
§ 28-714
Continuing Offense.
§ 28-715
Duties of the Tax Administrator.
§ 28-716
Confidential Nature of Returns.
§ 28-717
Suit on Collection and Penalty.
§ 28-718
Prohibited Levies.
§ 28-719
Saving Clause.
§ 28-720
Severability.
§ 28-721
Authority; Annual Reenactment.
Ch 28 Pt 8
LOCAL SERVICES TAX
§ 28-801
Definitions.
§ 28-802
Levy and Collection of Tax.
§ 28-803
Amount of Tax.
§ 28-804
Assessment, Delinquency and Penalties.
§ 28-805
Duty of Employers.
§ 28-806
Individuals Engaged in More Than One Occupation.
§ 28-807
(Reserved)
§ 28-808
Self-Employed Individuals and Employers Beyond the Corporate Limits of the Township.
§ 28-809
(Reserved)
§ 28-810
Tax to be in Addition to Other Township Taxes.
§ 28-811
Powers and Duties of the Agent Appointed by the Township for the Collection of Said Tax.
§ 28-812
Suit on Collections.
§ 28-813
Fines and Penalties.
§ 28-814
Validity; Severance.
§ 28-815
Saving Clause.
§ 28-816
Applicability.
§ 28-817
Legal Authority and Purposes.
§ 28-818
Use of Revenue from Tax.
§ 28-819
Claims for Refunds.
§ 28-820
Exemption From Tax, Upfront Exemption From Tax, and Military Exemption.
Ch 28 Pt 9
COLLECTION AGENCY FEES
§ 28-901
Definitions.
§ 28-902
Authorization.
§ 28-903
Notice.
§ 28-904
Severability.
§ 28-905
Adoption.
Ch 29
Trees
Ch 30
Water
Ch 31
Zoning
Appendix
Ch A
Administration and Government
Ch B
Bond Issues and Loans
Ch C
Franchises
Ch D
Sewers
Ch E
Streets, Roads and Bridges
Ch F
Taxes
Ch G
Sidewalks, Driveways and Curbs
Disposition of Ordinances
Ch KO
Key to the Disposition of All Ordinances
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Chapter 28
Taxation, Special
Part 1
EARNED INCOME AND NET PROFITS TAX
chevron_right
§ 101
Definitions.
chevron_right
§ 102
Imposition of Tax; Rate
chevron_right
§ 103
Exemption.
chevron_right
§ 104
Individual Tax Returns and Payments.
chevron_right
§ 105
Employer Withholding, Remittance, and Tax Returns.
chevron_right
§ 106
Collection of Tax.
chevron_right
§ 107
Interest, Penalties, Costs and Fines.
chevron_right
§ 108
Severability.
chevron_right
§ 109
Purpose; Amendment and Restatement; Repeal.
chevron_right
Part 2
PER CAPITA TAX
chevron_right
§ 201
Levy of Tax.
chevron_right
§ 202
Listing of Residents; Additions to Listing.
chevron_right
§ 203
Collection of Tax.
chevron_right
§ 204
Compensation of Tax Collector.
chevron_right
§ 205
Discounts and Penalties.
chevron_right
§ 206
Powers of Tax Collector.
chevron_right
§ 207
Severability.
chevron_right
Part 3
REAL ESTATE TAX TO PURCHASE, HOUSE, OPERATE AND MAINTAIN FIRE APPARATUS
chevron_right
§ 301
Levy of Tax.
chevron_right
§ 302
Power to Change Amount.
chevron_right
§ 303
Severability.
chevron_right
Part 4
REALTY TRANSFER
chevron_right
§ 401
Definitions.
chevron_right
§ 401.1
Authority to Impose Tax.
chevron_right
§ 402
Imposition of Tax.
chevron_right
§ 403
Exempt Parties.
chevron_right
§ 404
Excluded Transactions.
chevron_right
§ 405
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 406
Acquired Company.
chevron_right
§ 407
Credits Against Tax.
chevron_right
§ 407.1
Interest Rate Collected on Delinquent Tax.
chevron_right
§ 408
Severability.
chevron_right
Part 5
AMUSEMENT TAX
chevron_right
§ 501
Title.
chevron_right
§ 502
Definitions.
chevron_right
§ 503
Permits.
chevron_right
§ 504
Imposition of Tax.
chevron_right
§ 505
Collection of Tax; Payment to Township.
chevron_right
§ 506
Reports.
chevron_right
§ 507
Penalties.
chevron_right
§ 508
Powers of Tax Collector.
chevron_right
§ 509
Neglect or Refusal to Make Reports or Payments; Incorrect Reports.
chevron_right
§ 510
Payment of Taxes, Interest and Penalties.
chevron_right
§ 511
Records by Tax Collector; Deposits for Temporary Permits Permitted.
chevron_right
§ 512
Authority.
chevron_right
§ 513
Severability.
chevron_right
Part 6
MERCANTILE TAX
chevron_right
§ 601
Title.
chevron_right
§ 602
Definitions.
chevron_right
§ 603
Levy and Collection of Tax.
chevron_right
§ 604
Imposition and Rates of Tax.
chevron_right
§ 605
Computation of Whole Volume of Business.
chevron_right
§ 606
Returns.
chevron_right
§ 607
Payment of Tax.
chevron_right
§ 608
Powers and Duties of Mercantile Tax Collector.
chevron_right
§ 609
Suits for Tax; Interest; Penalties.
chevron_right
§ 610
Confidentiality of Returns.
chevron_right
§ 611
Fines and Penalties.
chevron_right
§ 612
Disposition of Tax.
chevron_right
§ 613
Effective Date; Continuation of Tax.
chevron_right
§ 614
Prohibited Levies.
chevron_right
§ 615
Severability.
chevron_right
Part 7
BUSINESS PRIVILEGE TAX
chevron_right
§ 701
Title.
chevron_right
§ 702
Definitions.
chevron_right
§ 703
Levy and Collection of Tax.
chevron_right
§ 704
Rate and Basis of Tax.
chevron_right
§ 705
Computation of Whole Volume of Business.
chevron_right
§ 706
Persons, Business and Receipts Exempted.
chevron_right
§ 707
Determination of Gross Volume of Business.
chevron_right
§ 708
Partial Exemptions.
chevron_right
§ 709
Rate When Same Tax is Imposed by Two Taking Bodies.
chevron_right
§ 710
Records.
chevron_right
§ 711
Returns.
chevron_right
§ 712
Payment of Tax and Penalties for Late Payment.
chevron_right
§ 713
Fines and Violations.
chevron_right
§ 714
Continuing Offense.
chevron_right
§ 715
Duties of the Tax Administrator.
chevron_right
§ 716
Confidential Nature of Returns.
chevron_right
§ 717
Suit on Collection and Penalty.
chevron_right
§ 718
Prohibited Levies.
chevron_right
§ 719
Saving Clause.
chevron_right
§ 720
Severability.
chevron_right
§ 721
Authority; Annual Reenactment.
chevron_right
Part 8
LOCAL SERVICES TAX
chevron_right
§ 801
Definitions.
chevron_right
§ 802
Levy and Collection of Tax.
chevron_right
§ 803
Amount of Tax.
chevron_right
§ 804
Assessment, Delinquency and Penalties.
chevron_right
§ 805
Duty of Employers.
chevron_right
§ 806
Individuals Engaged in More Than One Occupation.
chevron_right
§ 807
(Reserved)
chevron_right
§ 808
Self-Employed Individuals and Employers Beyond the Corporate Limits of the Township.
chevron_right
§ 809
(Reserved)
chevron_right
§ 810
Tax to be in Addition to Other Township Taxes.
chevron_right
§ 811
Powers and Duties of the Agent Appointed by the Township for the Collection of Said Tax.
chevron_right
§ 812
Suit on Collections.
chevron_right
§ 813
Fines and Penalties.
chevron_right
§ 814
Validity; Severance.
chevron_right
§ 815
Saving Clause.
chevron_right
§ 816
Applicability.
chevron_right
§ 817
Legal Authority and Purposes.
chevron_right
§ 818
Use of Revenue from Tax.
chevron_right
§ 819
Claims for Refunds.
chevron_right
§ 820
Exemption From Tax, Upfront Exemption From Tax, and Military Exemption.
chevron_right
Part 9
COLLECTION AGENCY FEES
chevron_right
§ 901
Definitions.
chevron_right
§ 902
Authorization.
chevron_right
§ 903
Notice.
chevron_right
§ 904
Severability.
chevron_right
§ 905
Adoption.
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