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Township of Spring Garden, PA
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2024-06-12
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Part II: General Legislation
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Chapter 284 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Auditor
Ch 15
Firemen's Relief Association
Ch 30
Manager
Ch 35
Official Map
Ch 42
Planning Commission
Ch 46
Police Department
Ch 50
Public Records
Ch 52
Public Works Department
Ch 62
(Reserved)
Ch 66
Retirement
Ch 75
Township Commissioners
Ch 82
Tax Collection
Part II: General Legislation
Ch 100
Alarms
Ch 104
Alcoholic Beverages
Ch 107
(Reserved)
Ch 110
Animals
Ch 120
Building Construction
Ch 128
Curfew
Ch 135
Fees
Ch 140
Firearms
Ch 145
Fire Prevention
Ch 147
Fireworks
Ch 151
Floodplain Management
Ch 158
Garage and Yard Sales
Ch 165
Housing and Property Maintenance
Ch 172
Insurance
Ch 178
Junkyards
Ch 186
Littering; Tampering With Public Property
Ch 195
Mobile Homes
Ch 202
Noise
Ch 207
Numbering of Buildings; Mailbox Requirements
Ch 212
Obscene Materials
Ch 220
Parks and Recreation Areas
Ch 226
Peddling, Soliciting and Transient Retail Sales
Ch 232
Portable Storage Units; Roll-Off Dumpsters
Ch 238
Public Entertainment
Ch 250
Sewers and Sewage Disposal
Ch 255
Skateboards
Ch 260
Solid Waste
Ch 262
Special Events
Ch 265
Stormwater Management
Ch 270
Streets and Sidewalks
Ch 275
Subdivision and Land Development
Ch 279
Swimming Pools
Ch 284
Taxation
Ch 284 Art I
Earned Income and Net Profits Tax
§ 284-1
Short title.
§ 284-2
Intent; applicable rules for collection.
§ 284-3
Definitions.
§ 284-4
Imposition of tax.
§ 284-5
Declaration and payment.
§ 284-6
Employer registration; employee certificate of residency.
§ 284-7
Filing and payment of tax by employer; withholding.
§ 284-8
Powers and duties of tax officer.
§ 284-9
Recovery of delinquent taxes; suits for collection.
§ 284-10
Interest and penalties.
§ 284-11
Violations and penalties.
§ 284-11.1
Applicability.
§ 284-11.2
Purpose; effect on prior ordinances.
§ 284-11.3
Effective date; initial current year.
Ch 284 Art II
Mercantile License
§ 284-12
Short title.
§ 284-13
Definitions.
§ 284-14
Levy and collection of tax.
§ 284-15
Licenses.
§ 284-16
Imposition and rate of tax.
§ 284-17
Computation of volume of business.
§ 284-18
Notification and tax calculation for discontinuance of business.
§ 284-19
Returns.
§ 284-20
Payment.
§ 284-21
Powers and duties of Tax Collector.
§ 284-22
Confidential nature of returns.
§ 284-23
Suit on collection; penalty.
§ 284-24
Violations and penalties.
§ 284-25
Fees and costs associated with collection of delinquent taxes.
Ch 284 Art III
Per Capita Tax
§ 284-26
Levy.
§ 284-27
Definition.
§ 284-28
Manner of payment and collection.
§ 284-29
Use.
§ 284-30
Exonerations.
Ch 284 Art IV
Business Privilege Tax
§ 284-31
Short title.
§ 284-32
Definitions.
§ 284-33
Authority to levy and collect tax.
§ 284-34
Imposition and rate of tax.
§ 284-35
Determination of gross receipts.
§ 284-36
Registration.
§ 284-37
Notification and tax calculation for discontinuation of business.
§ 284-38
Returns.
§ 284-39
Payment.
§ 284-40
Powers and duties of Tax Collector.
§ 284-41
Confidential nature of returns.
§ 284-42
Suit on collection; penalty.
§ 284-43
Violations and penalties.
§ 284-44
Fees and costs associated with collection of delinquent taxes.
Ch 284 Art V
Discounts and Penalties
§ 284-45
Discount.
§ 284-46
Penalty.
Ch 284 Art VI
Taxpayers Bill of Rights
§ 284-47
Purpose.
§ 284-48
Eligible taxes.
§ 284-49
Disclosure statement.
§ 284-50
Requirements for requests.
§ 284-51
Request for prior year returns.
§ 284-52
Administrative appeals.
§ 284-53
Installment agreements.
Ch 284 Art VII
Realty Transfer Tax
§ 284-54
Title.
§ 284-55
Legislative authority.
§ 284-56
Definitions and word usage.
§ 284-57
Tax imposed; payment.
§ 284-58
Evidence of payment.
§ 284-59
Exempt parties.
§ 284-60
Excluded transactions.
§ 284-61
Documents relating to associations or corporations.
§ 284-62
Acquired companies.
§ 284-63
Credits against tax.
§ 284-64
Statement of value.
§ 284-65
Unlawful acts; violations and penalties.
§ 284-66
Civil penalties.
§ 284-67
Unpaid tax to become lien.
§ 284-68
Proceeds of judicial sales.
§ 284-69
Enforcement.
§ 284-70
Collection.
§ 284-71
Promulgation of additional rules and regulations.
§ 284-72
Construal of provisions.
Ch 284 Art VIII
Local Services Tax
§ 284-73
Title.
§ 284-74
Authority.
§ 284-75
Purpose.
§ 284-76
Definitions.
§ 284-77
Levy; use of funds restricted.
§ 284-78
Duty of employers.
§ 284-79
Returns.
§ 284-80
Dates for determining tax liability and payment.
§ 284-81
Individuals engaged in more than one occupation.
§ 284-82
Exemptions.
§ 284-83
Self-employed individuals.
§ 284-84
Employers and self-employed individuals residing beyond the limits of Township.
§ 284-85
Administration of tax.
§ 284-86
Suits for collection.
§ 284-87
Violations and penalties.
§ 284-88
Refunds.
Ch 284 Art IX
Waiver of Real Estate Tax Penalties
§ 284-89
Direction to waive additional charges.
§ 284-90
Form of waiver request.
§ 284-91
Time frames for submission of request.
§ 284-92
Additional material to be submitted.
§ 284-93
Payment required with request.
Ch 284 Art X
Volunteer Service Tax Credit
§ 284-94
Definitions.
§ 284-95
Volunteer service credit program.
§ 284-96
Earned income tax credit.
§ 284-97
Earned income tax credit appeals.
§ 284-98
Severability.
Ch 290
Trees
Ch 300
Vehicles and Traffic
Ch 310
Zoning
Appendix
Ch A311
Cable Franchise
Ch A312
Streets and Sidewalks Ordained Activities
Ch A313
Fees Schedule
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 284
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Spring Garden as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Fees for Treasurer's services — See §§
82-3
and
82-4
.
Article I
Earned Income and Net Profits Tax
chevron_right
§ 284-1
Short title.
chevron_right
§ 284-2
Intent; applicable rules for collection.
chevron_right
§ 284-3
Definitions.
chevron_right
§ 284-4
Imposition of tax.
chevron_right
§ 284-5
Declaration and payment.
chevron_right
§ 284-6
Employer registration; employee certificate of residency.
chevron_right
§ 284-7
Filing and payment of tax by employer; withholding.
chevron_right
§ 284-8
Powers and duties of tax officer.
chevron_right
§ 284-9
Recovery of delinquent taxes; suits for collection.
chevron_right
§ 284-10
Interest and penalties.
chevron_right
§ 284-11
Violations and penalties.
chevron_right
§ 284-11.1
Applicability.
chevron_right
§ 284-11.2
Purpose; effect on prior ordinances.
chevron_right
§ 284-11.3
Effective date; initial current year.
chevron_right
Article II
Mercantile License
chevron_right
§ 284-12
Short title.
chevron_right
§ 284-13
Definitions.
chevron_right
§ 284-14
Levy and collection of tax.
chevron_right
§ 284-15
Licenses.
chevron_right
§ 284-16
Imposition and rate of tax.
chevron_right
§ 284-17
Computation of volume of business.
chevron_right
§ 284-18
Notification and tax calculation for discontinuance of business.
chevron_right
§ 284-19
Returns.
chevron_right
§ 284-20
Payment.
chevron_right
§ 284-21
Powers and duties of Tax Collector.
chevron_right
§ 284-22
Confidential nature of returns.
chevron_right
§ 284-23
Suit on collection; penalty.
chevron_right
§ 284-24
Violations and penalties.
chevron_right
§ 284-25
Fees and costs associated with collection of delinquent taxes.
chevron_right
Article III
Per Capita Tax
chevron_right
§ 284-26
Levy.
chevron_right
§ 284-27
Definition.
chevron_right
§ 284-28
Manner of payment and collection.
chevron_right
§ 284-29
Use.
chevron_right
§ 284-30
Exonerations.
chevron_right
Article IV
Business Privilege Tax
chevron_right
§ 284-31
Short title.
chevron_right
§ 284-32
Definitions.
chevron_right
§ 284-33
Authority to levy and collect tax.
chevron_right
§ 284-34
Imposition and rate of tax.
chevron_right
§ 284-35
Determination of gross receipts.
chevron_right
§ 284-36
Registration.
chevron_right
§ 284-37
Notification and tax calculation for discontinuation of business.
chevron_right
§ 284-38
Returns.
chevron_right
§ 284-39
Payment.
chevron_right
§ 284-40
Powers and duties of Tax Collector.
chevron_right
§ 284-41
Confidential nature of returns.
chevron_right
§ 284-42
Suit on collection; penalty.
chevron_right
§ 284-43
Violations and penalties.
chevron_right
§ 284-44
Fees and costs associated with collection of delinquent taxes.
chevron_right
Article V
Discounts and Penalties
chevron_right
§ 284-45
Discount.
chevron_right
§ 284-46
Penalty.
chevron_right
Article VI
Taxpayers Bill of Rights
chevron_right
§ 284-47
Purpose.
chevron_right
§ 284-48
Eligible taxes.
chevron_right
§ 284-49
Disclosure statement.
chevron_right
§ 284-50
Requirements for requests.
chevron_right
§ 284-51
Request for prior year returns.
chevron_right
§ 284-52
Administrative appeals.
chevron_right
§ 284-53
Installment agreements.
chevron_right
Article VII
Realty Transfer Tax
chevron_right
§ 284-54
Title.
chevron_right
§ 284-55
Legislative authority.
chevron_right
§ 284-56
Definitions and word usage.
chevron_right
§ 284-57
Tax imposed; payment.
chevron_right
§ 284-58
Evidence of payment.
chevron_right
§ 284-59
Exempt parties.
chevron_right
§ 284-60
Excluded transactions.
chevron_right
§ 284-61
Documents relating to associations or corporations.
chevron_right
§ 284-62
Acquired companies.
chevron_right
§ 284-63
Credits against tax.
chevron_right
§ 284-64
Statement of value.
chevron_right
§ 284-65
Unlawful acts; violations and penalties.
chevron_right
§ 284-66
Civil penalties.
chevron_right
§ 284-67
Unpaid tax to become lien.
chevron_right
§ 284-68
Proceeds of judicial sales.
chevron_right
§ 284-69
Enforcement.
chevron_right
§ 284-70
Collection.
chevron_right
§ 284-71
Promulgation of additional rules and regulations.
chevron_right
§ 284-72
Construal of provisions.
chevron_right
Article VIII
Local Services Tax
chevron_right
§ 284-73
Title.
chevron_right
§ 284-74
Authority.
chevron_right
§ 284-75
Purpose.
chevron_right
§ 284-76
Definitions.
chevron_right
§ 284-77
Levy; use of funds restricted.
chevron_right
§ 284-78
Duty of employers.
chevron_right
§ 284-79
Returns.
chevron_right
§ 284-80
Dates for determining tax liability and payment.
chevron_right
§ 284-81
Individuals engaged in more than one occupation.
chevron_right
§ 284-82
Exemptions.
chevron_right
§ 284-83
Self-employed individuals.
chevron_right
§ 284-84
Employers and self-employed individuals residing beyond the limits of Township.
chevron_right
§ 284-85
Administration of tax.
chevron_right
§ 284-86
Suits for collection.
chevron_right
§ 284-87
Violations and penalties.
chevron_right
§ 284-88
Refunds.
chevron_right
Article IX
Waiver of Real Estate Tax Penalties
chevron_right
§ 284-89
Direction to waive additional charges.
chevron_right
§ 284-90
Form of waiver request.
chevron_right
§ 284-91
Time frames for submission of request.
chevron_right
§ 284-92
Additional material to be submitted.
chevron_right
§ 284-93
Payment required with request.
chevron_right
Article X
Volunteer Service Tax Credit
chevron_right
§ 284-94
Definitions.
chevron_right
§ 284-95
Volunteer service credit program.
chevron_right
§ 284-96
Earned income tax credit.
chevron_right
§ 284-97
Earned income tax credit appeals.
chevron_right
§ 284-98
Severability.
chevron_right