Township of Upper Chichester, PA
Delaware County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Upper Chichester as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Independent Auditor — See Ch. 7.
Treasurer and Tax Collector — See Ch. 105, Art. II.
Amusement devices — See Ch. 159.
Entertainment and temporary uses — See Ch. 282.
Article I Amusement Tax

§ 523-1 Legislative authority.

§ 523-2 Definitions.

§ 523-3 Imposition of tax.

§ 523-4 Rate of tax.

§ 523-5 Permit required.

§ 523-6 Permit expiration.

§ 523-7 Permit application.

§ 523-8 Payment of tax; report submitted by permit holders.

§ 523-9 Duties of Tax Collector.

§ 523-10 Confidential nature of returns

§ 523-11 Violations and penalties.

Article II Per Capita Tax

§ 523-12 Legislative authority.

§ 523-13 Definitions.

§ 523-14 Imposition of tax.

§ 523-15 Collection.

Article III Real Estate Transfer Tax

§ 523-16 Imposition of tax.

§ 523-17 Administration.

§ 523-18 Interest.

Article IV Tax Abatement for Deteriorated Property

§ 523-19 Area designated as deteriorated.

§ 523-20 Exemption.

§ 523-21 Definitions.

§ 523-22 Exemption schedule.

§ 523-23 Procedure for obtaining exemption.

§ 523-24 Effective date.

§ 523-25 Amendments.

Article V Local Services Tax

§ 523-26 Legislative authority.

§ 523-27 Definitions.

§ 523-28 Levy of tax.

§ 523-29 Exemption and refunds.

§ 523-30 Duty of employers to collect.

§ 523-31 Returns.

§ 523-32 Dates for determining tax liability and payment.

§ 523-33 Self-employed individuals.

§ 523-34 Employment in more than one occupation or political subdivision.

§ 523-35 Nonresidents subject to tax.

§ 523-36 Administration of tax.

§ 523-37 Suits for collection.

§ 523-38 Violations and penalties.

§ 523-39 Construal of provisions.

§ 523-40 Repealer.

§ 523-41 Effective date.

Article VI Earned Income and Net Profits Tax

§ 523-42 Imposition of tax.

§ 523-43 Definitions.

§ 523-44 Declarations and payment of tax.

§ 523-45 Collection at source.

§ 523-46 Powers and duties of officer.

§ 523-47 Compensation of Income Tax Officer.

§ 523-48 Suit for collection of tax.

§ 523-49 Interest and penalties for late payment.

§ 523-50 Violations and penalties.

§ 523-51 Effective date.