Township of Plymouth, PA
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2024-04-15
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General Laws
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Part II: Code of Ordinances
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Chapter 22 Taxation
- General Laws
- Part I: Charter
- Ch CH Charter
- Ch CHCT Charter Comparative Table
- Part II: Code of Ordinances
- Ch 1 General Provisions
- Ch 2 Administration
- Ch 3 Amusements
- Ch 4 Animals and Fowl
- Ch 5 Buildings and Building Regulation
- Ch 6 Fire Prevention and Protection
- Ch 7 Historic District
- Ch 8 Garbage, Trash and Refuse
- Ch 9 Grading, Excavation and Fills
- Ch 10 Health and Sanitation
- Ch 11 Junk and Junkyards
- Ch 12 Licenses and Miscellaneous Business Regulations
- Ch 13 Motor Vehicles and Traffic
- Ch 14 Offenses and Miscellaneous Provisions
- Ch 15 Parks and Recreation
- Ch 16 Peddlers, Hawkers, Solicitors and Itinerant Merchants
- Ch 17 (Reserved)
- Ch 18 Plumbing
- Ch 19 Police
- Ch 19.5 Special Assessments
- Ch 20 Streets, Sidewalks and Public Places
- Ch 21 Swimming Pools
- Ch 22 Taxation
- Ch 22 Art I In General
- § 22-1 Rates of discounts, penalties on taxes payable to Township.
- § 22-2 Books and records.
- § 22-3 Inspection and examination.
- § 22-4 Audits.
- § 22-5 through Sec. 22-15. (Reserved)
- Ch 22 Art II Amusement Tax
- § 22-16 Short title.
- § 22-17 Definitions.
- § 22-18 Levied; exemptions.
- § 22-19 Collection.
- § 22-20 Reports and payment.
- § 22-21 Late payment penalty.
- § 22-22 Examination of records.
- § 22-23 Confidentiality of information.
- § 22-24 Taxes recoverable as debts.
- § 22-25 Estimate in absence of report.
- § 22-26 Taxes payable into treasury.
- § 22-27 Adoption of rules.
- § 22-28 Penalties.
- § 22-29 through Sec. 22-39. (Reserved)
- Ch 22 Art III Mercantile Tax
- § 22-40 Short title.
- § 22-41 Definitions.
- § 22-42 Levied.
- § 22-43 Computation—Estimated.
- § 22-44 Same—Final.
- § 22-45 Required returns—Generally.
- § 22-46 Same—First return.
- § 22-47 Same—Transient, temporary businesses.
- § 22-48 Same—Final return.
- § 22-49 Payment.
- § 22-50 Powers and duties of collector.
- § 22-51 Taxpayer to prove exemption.
- § 22-52 Refunds.
- § 22-53 Method of recovery.
- § 22-54 Interest and penalty.
- § 22-55 Receipts to be paid into general fund.
- § 22-56 Limitations.
- § 22-57 Sales having attributes of interstate commerce.
- § 22-58 through Sec. 22-67. (Reserved)
- Ch 22 Art IV Local Services Tax
- § 22-68 Definitions.
- § 22-69 Levied and imposed in addition to other taxes; exemption.
- § 22-70 Amount; by whom paid.
- § 22-71 Collection and remittance by employers.
- § 22-72 Employer's return.
- § 22-73 Dates for determining tax liability and payment.
- § 22-74 Individuals engaged in more than one occupation.
- § 22-75 Self-employed individuals.
- § 22-76 Nonresident employers and self-employed individuals.
- § 22-77 Receiver—General powers and duties; appeal from decisions.
- § 22-78 Same—To accept and receive payments and keep records thereof.
- § 22-79 Same—Examination of employers' books and records.
- § 22-80 Same-Suits for collection.
- § 22-81 Interest and penalty for nonpayment.
- § 22-82 Violations, penalty.
- § 22-83 Inconsistent laws.
- § 22-84 through Sec. 22-93. (Reserved)
- Ch 22 Art V Real Estate Transfer Tax
- § 22-94 Imposition of tax.
- § 22-95 Administration.
- § 22-96 Interest.
- § 22-97 Repeal.
- § 22-98 Effective date.
- § 22-99 through Sec. 22-114. (Reserved)
- Ch 22 Art VI Real Estate Tax
- § 22-115 Budgets to constitute levy.
- § 22-116 Collection.
- § 22-117 Limitations.
- § 22-118 Collection of delinquent taxes.
- § 22-119 Separate assessment for Fire Services.
- § 22-120 through Sec. 22-129. (Reserved)
- Ch 22 Art VII Business Privilege Tax
- § 22-130 Short title.
- § 22-131 Definitions.
- § 22-132 Registration.
- § 22-133 Tax levied.
- § 22-134 Computation of estimated tax.
- § 22-135 Returns of the taxpayer.
- § 22-136 Initial returns.
- § 22-137 Payment of estimated tax.
- § 22-138 Final tax return.
- § 22-139 Termination of business.
- § 22-140 Payment of final tax.
- § 22-141 Duties of collector.
- § 22-142 Verification of records.
- § 22-143 Taxes estimated by collector.
- § 22-144 Exemptions.
- § 22-145 Refunds.
- § 22-146 Confidential nature of returns.
- § 22-147 Method of recovery.
- § 22-148 Interest and civil penalty for nonpayment.
- § 22-149 Penalty for violation.
- § 22-150 Receipts to be paid into general fund.
- § 22-151 Limitations.
- § 22-152 Construction.
- § 22-153 Receipts in interstate commerce.
- § 22-154 through Sec. 22-162. (Reserved)
- Ch 22 Art VIII Solid Waste Processing and Disposal Tax
- § 22-163 Title.
- § 22-164 Statement of legislative intent.
- § 22-165 Definitions.
- § 22-166 Imposition and payment of tax.
- § 22-167 Registration certificate.
- § 22-168 Records.
- § 22-169 Returns and payments.
- § 22-170 Confidentiality.
- § 22-171 Payment under protest.
- § 22-172 Collection, penalty and interest.
- § 22-173 Prosecution.
- § 22-174 Operations exempt from tax.
- § 22-175 Exemption from mercantile and business privilege taxes.
- Ch 22 Art IX Earned Income Tax
- § 22-186 Short title.
- § 22-187 Definitions.
- § 22-188 Imposition of tax.
- § 22-189 Declaration and payment of tax.
- § 22-190 Collection at source.
- § 22-191 Powers and duties of officer.
- § 22-192 List of occupants.
- § 22-193 Suit for collection of tax.
- § 22-194 Interest and penalties.
- § 22-195 Fines and penalties for violation of article.
- Ch 22 Art X Local Taxpayers Bill of Rights
- § 22-196 Title.
- § 22-197 Definitions.
- § 22-198 Rights of a taxpayer and the obligation of the Township during an audit or an administrative review of the taxpayer's books or records.
- § 22-199 Administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the Township.
- § 22-200 Procedure for filing and processing refund claims and taxpayer complaints.
- § 22-201 Enforcement procedures.
- § 22-202 Limited repeal.
- Ch 22 Art XI Volunteer Service Real Property Tax Rebate
- § 22-203 Scope and purpose.
- § 22-204 Definitions.
- § 22-205 Active Volunteer Service Tax Rebate Program.
- § 22-206 Tax rebate.
- § 22-207 Procedures.
- § 22-208 Appeals.
- § 22-209 Penalties for false reporting.
- Ch 23 Water, Sewers and Sewage Disposal
- Ch 24 Liquor Licenses
- Appendices
- Apx A Street Openings
- Apx B Zoning
- Apx C Subdivision and Land Development
- Apx D CATV Franchise
- Apx E Plymouth Township Stormwater Management Ordinance
- Apx F Plymouth Township Sewer Use Ordinance — East Norriton/Plymouth/Whitpain Joint Sewer Authority
- Apx G Plymouth Township Sewer Use Ordinance — Borough of Conshohocken Authority
- STATUTORY REFERENCE TABLE
- Ch SRT Statutory Reference Table
- CODE COMPARATIVE TABLE
- Ch CCT Code Comparative Table
GENERAL REFERENCES
Rules of construction and definitions generally — See § 1-3.
Amusements — See Ch. 3.
Food and food establishments — See Ch. 7.
Garbage, trash and refuse generally — See Ch. 8.
Solid waste management — See§ 8-93 et seq.
Health and sanitation — See Ch. 10.
Licenses and miscellaneous business regulations — See
Ch. 12.3.
