Township of Lower Frederick, PA
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2023-10-03
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Part II: General Legislation
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Chapter 149 Taxation
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Article VII Rescission of Local Services Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Drug Task Force
- Ch 6 Environmental Advisory Council
- Ch 8 Manager
- Ch 11 Park and Recreation Board
- Ch 12 Planning Commission, Regional
- Ch 13 Planning Commission
- Ch 16 Police Department
- Ch 17 Police Pension
- Ch 21 Risk Management
- Ch 24 Salaries and Compensation
- Part II: General Legislation
- Ch 34 Alarms
- Ch 39 Arrests, Warrantless
- Ch 43 Blasting
- Ch 46 Buildings, Numbering of
- Ch 50 Burning, Open
- Ch 56 Cable Television
- Ch 58 Certificates of Occupancy
- Ch 61 Construction Codes, Uniform
- Ch 65 Curfew
- Ch 69 Disorderly Conduct
- Ch 71 Driveways
- Ch 77 Grading and Excavations
- Ch 81 Impact Fees
- Ch 82 Insurance
- Ch 86 Junkyards and Junk Dealers
- Ch 92 Municipal Claims and Liens
- Ch 95 Noise
- Ch 99 Nuisances
- Ch 101 Openings and Excavations in Roads and Rights-Of-Way
- Ch 103 Parks and Recreation
- Ch 107 Peddling and Soliciting
- Ch 111 Property Maintenance
- Ch 113 Public Gatherings
- Ch 118 Rental Occupancy Reports
- Ch 120 Residential Disclosures
- Ch 123 Sewers
- Ch 125 Shooting Sports Facilities
- Ch 127 Skateboards
- Ch 134 Stormwater Management
- Ch 138 Streets and Sidewalks
- Ch 145 Subdivision and Land Development
- Ch 149 Taxation
- Ch 149 Art VII Rescission of Local Services Tax
- § 149-47 through § 149-58. (Reserved)
- § 149-59 Rescission of tax.
- Ch 154 Vehicles, Abandoned or Junked
- Ch 158 Vehicles and Traffic
- Ch 163 Water
- Ch 170 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 11-5-2014 by Ord. No. 14-02[1]]
[1]
Editor’s Note: This ordinance also repealed former Art.
VII, Local Services Tax, adopted 10-2-2012 by Ord. No. 12-05.
A.
On the second of October, 2012, Lower Frederick Township imposed
a local services tax which imposed a tax on all nonresidents and residents
who carry on an occupation in Lower Frederick Township. The tax was
imposed at a rate of $52 per year on these individuals. The tax was
effective on the first of January, 2013, and has now been in existence
for a period of two years.
B.
The Supervisors of Lower Frederick Township have reviewed the record
of this tax's usefulness and the hardships of the imposition of it
and the difficulties of collection and have decided that the imposition
of this tax upon persons engaged in an occupation within Lower Frederick
Township does not benefit the Township.
C.
The local services tax is hereby rescinded. This article rescinds
the tax effective January 1, 2015, and all calendar years thereafter.
