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Township of Lower Southampton, PA
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2024-07-10
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The Code
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Chapter 24 Taxation, Special
The Code
Ch AO
Adopting Ordinance
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
(Reserved)
Ch 4
(Reserved)
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Fire Prevention and Fire Protection
Ch 8
(Reserved)
Ch 9
(Reserved)
Ch 10
Health and Safety
Ch 11
Housing
Ch 12
(Reserved)
Ch 13
Licenses, Permits and General Business Regulations
Ch 14
(Reserved)
Ch 15
Motor Vehicles and Traffic
Ch 16
Parks and Recreation
Ch 17
Stormwater Management
Ch 18
Sewers and Sewage Disposal
Ch 19
Signs and Billboards
Ch 20
Solid Waste
Ch 21
Streets and Sidewalks
Ch 22
Subdivision and Land Development
Ch 23
Swimming Pools
Ch 24
Taxation, Special
Ch 24 Pt 1
Amusement Tax
§ 24-101
Short title.
§ 24-102
Definitions.
§ 24-103
Levy of tax.
§ 24-104
Permanent and temporary amusement permits.
§ 24-105
Collection of tax.
§ 24-106
Additional penalty.
§ 24-107
Ticket prices.
§ 24-108
Bond for temporary amusement permits.
§ 24-109
Failure to file statement.
§ 24-110
Rules and regulations of Collector.
§ 24-111
Violations and penalties.
Ch 24 Pt 2
Business Privilege Tax and Mercantile Tax
§ 24-201
Short title.
§ 24-202
Definitions.
§ 24-203
Who must file return.
§ 24-204
Subject and imposition of tax.
§ 24-205
Base and rate of tax.
§ 24-206
Exemptions and exclusions.
§ 24-207
Determination of gross receipts; attribution, allocation and apportionment of gross receipts.
§ 24-208
Interstate commerce.
§ 24-209
Returns.
§ 24-210
Interest.
§ 24-211
License required.
§ 24-212
Business privilege license posting.
§ 24-213
Duties of Tax Collector.
§ 24-214
Suit on collection and penalty.
§ 24-215
Disposition of taxes collected.
§ 24-216
Limitation of taxing authority.
§ 24-217
Method of recovery.
§ 24-218
Violations and penalties.
Ch 24 Pt 3
Local Services Tax
§ 24-301
Definitions.
§ 24-302
Levy of tax.
§ 24-303
Exemption and refunds.
§ 24-304
Duty of employers to collect.
§ 24-305
Returns.
§ 24-306
Dates for determining tax liability and payment.
§ 24-307
Self-employed individuals.
§ 24-308
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 24-309
Nonresidents subject to tax.
§ 24-310
Administration of tax.
§ 24-311
Suits for collection.
§ 24-312
Violations and penalties.
§ 24-313
Interpretation.
Ch 24 Pt 4
Per Capita Tax
§ 24-401
Authority for enactment.
§ 24-402
Definition.
§ 24-403
Imposition of tax.
§ 24-404
Collection.
Ch 24 Pt 5
Real Estate Transfer Tax
§ 24-501
Short title.
§ 24-502
Authority.
§ 24-503
Definitions.
§ 24-504
Imposition of tax; interest.
§ 24-505
Exempt parties.
§ 24-506
Excluded transactions.
§ 24-507
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 24-508
Acquired company.
§ 24-509
Credits against tax.
§ 24-510
Extension of lease.
§ 24-511
Proceeds of judicial sale.
§ 24-512
Duties of Recorder of Deeds.
§ 24-513
Statement of value.
§ 24-514
Civil penalties.
§ 24-515
Lien.
§ 24-516
Enforcement.
§ 24-517
Regulations.
§ 24-518
Determinations by Department of Revenue.
Ch 24 Pt 6
(Reserved)
§ 24-601
(Reserved)
Ch 24 Pt 7
Local Taxpayers Bill of Rights
§ 24-701
Definitions.
§ 24-702
Local Taxpayers Bill of Rights.
Ch 24 Pt 8
Earned Income Tax
§ 24-801
Title.
§ 24-802
Definitions.
§ 24-803
Imposition of tax.
§ 24-804
Declaration and payment of tax.
§ 24-805
Collection at source.
§ 24-806
Powers and duties of Officer.
§ 24-807
Suit for collection of tax.
§ 24-808
Interest and penalties.
§ 24-809
Violations and penalties.
Ch 24 Pt 9
Waiver of Additional Charges for Real Estate Taxes
§ 24-901
Conditions for Waiver of Charges.
§ 24-902
Form for Waiver.
§ 24-903
Additional Actions and Existing Claims.
§ 24-904
Nonliability of Tax Collector.
§ 24-905
Definitions.
§ 24-906
Repealer.
Ch 25
Trees
Ch 26
Water
Ch 27
Zoning
Appendix
Ch LE
Appendixes of Legislative Enactments
Disposition List
Ch DL
Disposition List
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Chapter 24
Taxation, Special
ATTACHMENTS
024a Ex24A Taxpayer Bill fo Rights Disc
024b Ex24B Taxpayer Bill fo Rights Notice
024c Ex24C Info Req Proced Notice
024d Ex24D Rules and Regs Taxpayer B of R
Part 1
Amusement Tax
chevron_right
§ 24-101
Short title.
chevron_right
§ 24-102
Definitions.
chevron_right
§ 24-103
Levy of tax.
chevron_right
§ 24-104
Permanent and temporary amusement permits.
chevron_right
§ 24-105
Collection of tax.
chevron_right
§ 24-106
Additional penalty.
chevron_right
§ 24-107
Ticket prices.
chevron_right
§ 24-108
Bond for temporary amusement permits.
chevron_right
§ 24-109
Failure to file statement.
chevron_right
§ 24-110
Rules and regulations of Collector.
chevron_right
§ 24-111
Violations and penalties.
chevron_right
Part 2
Business Privilege Tax and Mercantile Tax
chevron_right
§ 24-201
Short title.
chevron_right
§ 24-202
Definitions.
chevron_right
§ 24-203
Who must file return.
chevron_right
§ 24-204
Subject and imposition of tax.
chevron_right
§ 24-205
Base and rate of tax.
chevron_right
§ 24-206
Exemptions and exclusions.
chevron_right
§ 24-207
Determination of gross receipts; attribution, allocation and apportionment of gross receipts.
chevron_right
§ 24-208
Interstate commerce.
chevron_right
§ 24-209
Returns.
chevron_right
§ 24-210
Interest.
chevron_right
§ 24-211
License required.
chevron_right
§ 24-212
Business privilege license posting.
chevron_right
§ 24-213
Duties of Tax Collector.
chevron_right
§ 24-214
Suit on collection and penalty.
chevron_right
§ 24-215
Disposition of taxes collected.
chevron_right
§ 24-216
Limitation of taxing authority.
chevron_right
§ 24-217
Method of recovery.
chevron_right
§ 24-218
Violations and penalties.
chevron_right
Part 3
Local Services Tax
chevron_right
§ 24-301
Definitions.
chevron_right
§ 24-302
Levy of tax.
chevron_right
§ 24-303
Exemption and refunds.
chevron_right
§ 24-304
Duty of employers to collect.
chevron_right
§ 24-305
Returns.
chevron_right
§ 24-306
Dates for determining tax liability and payment.
chevron_right
§ 24-307
Self-employed individuals.
chevron_right
§ 24-308
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 24-309
Nonresidents subject to tax.
chevron_right
§ 24-310
Administration of tax.
chevron_right
§ 24-311
Suits for collection.
chevron_right
§ 24-312
Violations and penalties.
chevron_right
§ 24-313
Interpretation.
chevron_right
Part 4
Per Capita Tax
chevron_right
§ 24-401
Authority for enactment.
chevron_right
§ 24-402
Definition.
chevron_right
§ 24-403
Imposition of tax.
chevron_right
§ 24-404
Collection.
chevron_right
Part 5
Real Estate Transfer Tax
chevron_right
§ 24-501
Short title.
chevron_right
§ 24-502
Authority.
chevron_right
§ 24-503
Definitions.
chevron_right
§ 24-504
Imposition of tax; interest.
chevron_right
§ 24-505
Exempt parties.
chevron_right
§ 24-506
Excluded transactions.
chevron_right
§ 24-507
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
chevron_right
§ 24-508
Acquired company.
chevron_right
§ 24-509
Credits against tax.
chevron_right
§ 24-510
Extension of lease.
chevron_right
§ 24-511
Proceeds of judicial sale.
chevron_right
§ 24-512
Duties of Recorder of Deeds.
chevron_right
§ 24-513
Statement of value.
chevron_right
§ 24-514
Civil penalties.
chevron_right
§ 24-515
Lien.
chevron_right
§ 24-516
Enforcement.
chevron_right
§ 24-517
Regulations.
chevron_right
§ 24-518
Determinations by Department of Revenue.
chevron_right
Part 6
(Reserved)
chevron_right
§ 24-601
(Reserved)
chevron_right
Part 7
Local Taxpayers Bill of Rights
chevron_right
§ 24-701
Definitions.
chevron_right
§ 24-702
Local Taxpayers Bill of Rights.
chevron_right
Part 8
Earned Income Tax
chevron_right
§ 24-801
Title.
chevron_right
§ 24-802
Definitions.
chevron_right
§ 24-803
Imposition of tax.
chevron_right
§ 24-804
Declaration and payment of tax.
chevron_right
§ 24-805
Collection at source.
chevron_right
§ 24-806
Powers and duties of Officer.
chevron_right
§ 24-807
Suit for collection of tax.
chevron_right
§ 24-808
Interest and penalties.
chevron_right
§ 24-809
Violations and penalties.
chevron_right
Part 9
Waiver of Additional Charges for Real Estate Taxes
chevron_right
§ 24-901
Conditions for Waiver of Charges.
chevron_right
§ 24-902
Form for Waiver.
chevron_right
§ 24-903
Additional Actions and Existing Claims.
chevron_right
§ 24-904
Nonliability of Tax Collector.
chevron_right
§ 24-905
Definitions.
chevron_right
§ 24-906
Repealer.
chevron_right