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Township of Upper Moreland, PA
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2024-06-03
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Part II: General Legislation
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Chapter 310 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 15
Environmental Advisory Council
Ch 16
Human Relations
Ch 18
Fire Department
Ch 23
Historical Commission
Ch 37
Manager, Township
Ch 40
Mutual Aid
Ch 43
Officers and Employees
Ch 45
Pensions and Retirement
Ch 50
Planning Advisory Agency
Part II: General Legislation
Ch 57
Adult Uses
Ch 60
Alarm Systems
Ch 63
Alcoholic Beverages
Ch 65
Amusement Devices
Ch 70
Animals
Ch 75
Auctions and Public Sales
Ch 80
Bicycles, Skateboards and Scooters
Ch 88
Brush, Grass and Weeds
Ch 95
Buildings, Numbering of
Ch 103
Circuses, Carnivals and Fairs
Ch 108
Code Enforcement
Ch 115
Construction Standards
Ch 119
Contractors
Ch 125
Dust Control
Ch 127
Emergency Services
Ch 133
Erosion and Sediment Control
Ch 140
Fees, Rates and Permits
Ch 148
Firearms
Ch 149
Fireworks
Ch 153
Fire Prevention
Ch 156
Floodplain Management
Ch 160
Food and Drink Establishments
Ch 165
Fumigation
Ch 170
Gas Stations
Ch 175
Grading
Ch 177
Graffiti
Ch 179
Hazardous Materials
Ch 180
Health and Safety
Ch 184
Insurance
Ch 190
Junkyards
Ch 203
Littering
Ch 210
Massage Establishments
Ch 211
Pawnbrokers and Dealers in Precious Metals, Antiques and Secondhand Goods
Ch 217
Newspapers, Advertising Circulars and Other Publications
Ch 223
Nuisances
Ch 231
Parks and Recreation
Ch 234
Peace and Good Order
Ch 236
Peddling, Soliciting and Canvassing
Ch 240
Portable Storage Units, Construction and Demolition Dumpsters, and Construction Trailers
Ch 243
Property Maintenance
Ch 256
Sewers and Sewerage
Ch 258
Shade Trees
Ch 263
Signs
Ch 268
Site Plans
Ch 274
Smoking
Ch 279
Solid Waste
Ch 285
Storm Sewers
Ch 287
Stormwater Management
Ch 290
Streets and Sidewalks, Use and Maintenance of
Ch 295
Street, Sidewalk and Driveway Specifications
Ch 300
Subdivision and Land Development
Ch 304
Swimming Pools
Ch 310
Taxation
Ch 310 Art I
Business Privilege Tax
§ 310-1
Short title.
§ 310-2
Definitions.
§ 310-3
Applicability.
§ 310-4
Tax levy and rate.
§ 310-5
Registration.
§ 310-6
Registration period.
§ 310-7
Registration fees.
§ 310-8
Late charges.
§ 310-9
Forms and where to file.
§ 310-10
Time of filing.
§ 310-11
Cash or accrual basis.
§ 310-12
Estimated gross receipts.
§ 310-13
Payment of tax; credits.
§ 310-14
Duties of the collector.
§ 310-15
Books and records.
§ 310-16
Inspection and examination.
§ 310-17
Suits for recovery of unpaid taxes.
§ 310-18
Refunds and credits.
§ 310-19
Penalty and interest for nonpayment.
§ 310-20
Violations and penalties.
§ 310-21
Agreements.
§ 310-22
Notice to taxpayer.
§ 310-23
Appeal of determination.
§ 310-24
Installment agreements.
Ch 310 Art II
Mercantile License Tax
§ 310-25
Short title.
§ 310-26
Definitions.
§ 310-27
Applicability.
§ 310-28
Tax levy and rate.
§ 310-29
Registration.
§ 310-30
Registration period.
§ 310-31
Registration fees.
§ 310-32
Late charges.
§ 310-33
Forms and where to file.
§ 310-34
Time of filing.
§ 310-35
Cash or accrual basis.
§ 310-36
Estimated gross receipts.
§ 310-37
Payment of tax; credits.
§ 310-38
Duties of the collector.
§ 310-39
Books and records.
§ 310-40
Inspection and examination.
§ 310-41
Suits for recovery of unpaid taxes.
§ 310-42
Refunds and credits.
§ 310-43
Penalty and interest for nonpayment.
§ 310-44
Violations and penalties.
§ 310-45
Agreements.
§ 310-46
Notice to taxpayer.
§ 310-47
Appeal of determination.
§ 310-48
Installment agreements.
Ch 310 Art III
Local Services Tax
§ 310-49
Definitions.
§ 310-50
Levy of tax; use of tax restricted.
§ 310-51
Exemptions and refunds.
§ 310-52
Duty of employers to collect.
§ 310-53
Returns.
§ 310-54
Dates for determining tax liability and payment.
§ 310-55
Self-employed individuals.
§ 310-56
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 310-57
Nonresidents subject to tax.
§ 310-58
Administration and enforcement of tax.
§ 310-59
Recovery of unpaid tax; interest; penalty.
§ 310-60
Violations and penalties.
§ 310-61
Interpretation.
§ 310-62
through § 350-64. (Reserved)
Ch 310 Art IV
Realty Transfer Tax
§ 310-65
Definitions.
§ 310-66
Imposition of the tax.
§ 310-67
Applicable to prior agreements.
§ 310-68
Applicable to subsequent agreements.
§ 310-69
Applicable where no agreement.
§ 310-70
Interest.
§ 310-71
Penalty.
§ 310-72
Collection.
§ 310-73
Lien.
§ 310-74
Exempt parties and excluded transactions.
§ 310-75
Credits against tax.
§ 310-76
Proceeds of judicial sale.
§ 310-77
Collection by Recorder of Deeds.
§ 310-78
Violations and penalties.
Ch 310 Art V
Discounts and Penalties
§ 310-79
Application.
§ 310-80
Discounts.
§ 310-81
Violations and penalties.
Ch 310 Art VI
Earned Income Tax
§ 310-82
Definitions.
§ 310-83
Imposition of tax.
§ 310-84
Declaration and payment of tax.
§ 310-85
Collection at source.
§ 310-86
Powers and duties of officer.
§ 310-87
Suit for collection of tax.
§ 310-88
Interest and penalties.
§ 310-89
Violations and penalties.
§ 310-90
Payment of tax; credits.
§ 310-91
Notice to taxpayers.
§ 310-92
Refunds and credits.
§ 310-93
Appeal of determination.
§ 310-94
Installment agreements.
Ch 310 Art VII
Administrative Review Process
§ 310-95
Local tax hearing officer.
§ 310-96
Authority.
§ 310-97
Hearings.
§ 310-98
Petition for review.
§ 310-99
Notice of hearing.
§ 310-100
Conduct of hearing.
§ 310-101
Time for decision.
§ 310-102
Decisions.
Ch 310 Art VIII
Earned Income Tax Review Board
§ 310-103
Creation.
§ 310-104
Operation of Earned Income Tax Review Board.
Ch 310 Art IX
Delinquent Real Estate Taxes
§ 310-105
Alternative collector appointed.
§ 310-106
Interest rate on returned taxes.
§ 310-107
Charges, expenses and fees incurred in collection.
§ 310-108
Implementation.
Ch 310 Art X
Volunteer Service Credit Program
§ 310-109
Scope and purpose.
§ 310-110
Definitions.
§ 310-111
Volunteer service tax credits established.
§ 310-112
Qualifying volunteer criteria; eligibility conditions.
§ 310-113
Certification of qualifying volunteers.
§ 310-114
Earned income tax credit.
§ 310-115
Real property tax credit.
§ 310-116
Appeals.
§ 310-117
Tax credit certificate.
§ 310-118
False reporting penalty.
Ch 316
Traffic Control Signals
Ch 325
Vehicles, Abandoned
Ch 330
Vehicles and Traffic
Ch 338
Wells
Ch 350
Zoning
Appendix
Ch A360
Cable Television Franchise
Ch A370
Notice of Violation
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 310
Taxation
[HISTORY: Adopted by the Board of Commissioners of Upper Moreland Township as indicated in article histories. Amendments noted where applicable.]
Article I
Business Privilege Tax
chevron_right
§ 310-1
Short title.
chevron_right
§ 310-2
Definitions.
chevron_right
§ 310-3
Applicability.
chevron_right
§ 310-4
Tax levy and rate.
chevron_right
§ 310-5
Registration.
chevron_right
§ 310-6
Registration period.
chevron_right
§ 310-7
Registration fees.
chevron_right
§ 310-8
Late charges.
chevron_right
§ 310-9
Forms and where to file.
chevron_right
§ 310-10
Time of filing.
chevron_right
§ 310-11
Cash or accrual basis.
chevron_right
§ 310-12
Estimated gross receipts.
chevron_right
§ 310-13
Payment of tax; credits.
chevron_right
§ 310-14
Duties of the collector.
chevron_right
§ 310-15
Books and records.
chevron_right
§ 310-16
Inspection and examination.
chevron_right
§ 310-17
Suits for recovery of unpaid taxes.
chevron_right
§ 310-18
Refunds and credits.
chevron_right
§ 310-19
Penalty and interest for nonpayment.
chevron_right
§ 310-20
Violations and penalties.
chevron_right
§ 310-21
Agreements.
chevron_right
§ 310-22
Notice to taxpayer.
chevron_right
§ 310-23
Appeal of determination.
chevron_right
§ 310-24
Installment agreements.
chevron_right
Article II
Mercantile License Tax
chevron_right
§ 310-25
Short title.
chevron_right
§ 310-26
Definitions.
chevron_right
§ 310-27
Applicability.
chevron_right
§ 310-28
Tax levy and rate.
chevron_right
§ 310-29
Registration.
chevron_right
§ 310-30
Registration period.
chevron_right
§ 310-31
Registration fees.
chevron_right
§ 310-32
Late charges.
chevron_right
§ 310-33
Forms and where to file.
chevron_right
§ 310-34
Time of filing.
chevron_right
§ 310-35
Cash or accrual basis.
chevron_right
§ 310-36
Estimated gross receipts.
chevron_right
§ 310-37
Payment of tax; credits.
chevron_right
§ 310-38
Duties of the collector.
chevron_right
§ 310-39
Books and records.
chevron_right
§ 310-40
Inspection and examination.
chevron_right
§ 310-41
Suits for recovery of unpaid taxes.
chevron_right
§ 310-42
Refunds and credits.
chevron_right
§ 310-43
Penalty and interest for nonpayment.
chevron_right
§ 310-44
Violations and penalties.
chevron_right
§ 310-45
Agreements.
chevron_right
§ 310-46
Notice to taxpayer.
chevron_right
§ 310-47
Appeal of determination.
chevron_right
§ 310-48
Installment agreements.
chevron_right
Article III
Local Services Tax
chevron_right
§ 310-49
Definitions.
chevron_right
§ 310-50
Levy of tax; use of tax restricted.
chevron_right
§ 310-51
Exemptions and refunds.
chevron_right
§ 310-52
Duty of employers to collect.
chevron_right
§ 310-53
Returns.
chevron_right
§ 310-54
Dates for determining tax liability and payment.
chevron_right
§ 310-55
Self-employed individuals.
chevron_right
§ 310-56
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 310-57
Nonresidents subject to tax.
chevron_right
§ 310-58
Administration and enforcement of tax.
chevron_right
§ 310-59
Recovery of unpaid tax; interest; penalty.
chevron_right
§ 310-60
Violations and penalties.
chevron_right
§ 310-61
Interpretation.
chevron_right
§ 310-62
through § 350-64. (Reserved)
chevron_right
Article IV
Realty Transfer Tax
chevron_right
§ 310-65
Definitions.
chevron_right
§ 310-66
Imposition of the tax.
chevron_right
§ 310-67
Applicable to prior agreements.
chevron_right
§ 310-68
Applicable to subsequent agreements.
chevron_right
§ 310-69
Applicable where no agreement.
chevron_right
§ 310-70
Interest.
chevron_right
§ 310-71
Penalty.
chevron_right
§ 310-72
Collection.
chevron_right
§ 310-73
Lien.
chevron_right
§ 310-74
Exempt parties and excluded transactions.
chevron_right
§ 310-75
Credits against tax.
chevron_right
§ 310-76
Proceeds of judicial sale.
chevron_right
§ 310-77
Collection by Recorder of Deeds.
chevron_right
§ 310-78
Violations and penalties.
chevron_right
Article V
Discounts and Penalties
chevron_right
§ 310-79
Application.
chevron_right
§ 310-80
Discounts.
chevron_right
§ 310-81
Violations and penalties.
chevron_right
Article VI
Earned Income Tax
chevron_right
§ 310-82
Definitions.
chevron_right
§ 310-83
Imposition of tax.
chevron_right
§ 310-84
Declaration and payment of tax.
chevron_right
§ 310-85
Collection at source.
chevron_right
§ 310-86
Powers and duties of officer.
chevron_right
§ 310-87
Suit for collection of tax.
chevron_right
§ 310-88
Interest and penalties.
chevron_right
§ 310-89
Violations and penalties.
chevron_right
§ 310-90
Payment of tax; credits.
chevron_right
§ 310-91
Notice to taxpayers.
chevron_right
§ 310-92
Refunds and credits.
chevron_right
§ 310-93
Appeal of determination.
chevron_right
§ 310-94
Installment agreements.
chevron_right
Article VII
Administrative Review Process
chevron_right
§ 310-95
Local tax hearing officer.
chevron_right
§ 310-96
Authority.
chevron_right
§ 310-97
Hearings.
chevron_right
§ 310-98
Petition for review.
chevron_right
§ 310-99
Notice of hearing.
chevron_right
§ 310-100
Conduct of hearing.
chevron_right
§ 310-101
Time for decision.
chevron_right
§ 310-102
Decisions.
chevron_right
Article VIII
Earned Income Tax Review Board
chevron_right
§ 310-103
Creation.
chevron_right
§ 310-104
Operation of Earned Income Tax Review Board.
chevron_right
Article IX
Delinquent Real Estate Taxes
chevron_right
§ 310-105
Alternative collector appointed.
chevron_right
§ 310-106
Interest rate on returned taxes.
chevron_right
§ 310-107
Charges, expenses and fees incurred in collection.
chevron_right
§ 310-108
Implementation.
chevron_right
Article X
Volunteer Service Credit Program
chevron_right
§ 310-109
Scope and purpose.
chevron_right
§ 310-110
Definitions.
chevron_right
§ 310-111
Volunteer service tax credits established.
chevron_right
§ 310-112
Qualifying volunteer criteria; eligibility conditions.
chevron_right
§ 310-113
Certification of qualifying volunteers.
chevron_right
§ 310-114
Earned income tax credit.
chevron_right
§ 310-115
Real property tax credit.
chevron_right
§ 310-116
Appeals.
chevron_right
§ 310-117
Tax credit certificate.
chevron_right
§ 310-118
False reporting penalty.
chevron_right