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Township of Spring Garden, PA
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Part II: General Legislation
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Chapter 284 Taxation
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
§ 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.
Article 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.
Article III
Per Capita Tax
§ 284-26
Levy.
§ 284-27
Definition.
§ 284-28
Manner of payment and collection.
§ 284-29
Use.
§ 284-30
Exonerations.
Article 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.
Article V
Discounts and Penalties
§ 284-45
Discount.
§ 284-46
Penalty.
Article 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.
Article 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.
Article 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.
Article 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.
Article 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.