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Township of Upper Darby, PA
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2023-10-24 *
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Part II: General Legislation
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Chapter 489 Taxation
The Charter
Ch C
Charter
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 7
Administrative Code
Ch 15
Authorities, Municipal
Ch 21
Boards, Committees and Commissions
Ch 28
Civil Service
Ch 33
Contracts
Ch 37
Council of Governments
Ch 106
Meetings
Ch 129
Pensions
Part II: General Legislation
Ch 216
Alcohol Beverages
Ch 222
Animals
Ch 225
Assemblies and Events, Public
Ch 231
Bicycles
Ch 235
Blight Reclamation and Revitalization
Ch 239
(Reserved)
Ch 243
Buildings, Unfit
Ch 247
Business and Commercial Activities, Unattended
Ch 262
Construction Codes, Uniform
Ch 265
Contractors
Ch 269
Curfew
Ch 276
Dumpsters and Other Containers
Ch 287
Farmers' Markets
Ch 290
Fees
Ch 301
Firearms, Weapons and Explosives
Ch 302
Fire Code
Ch 303
Fireworks
Ch 305
Floodplain Management
Ch 321
Graffiti
Ch 328
Health and Sanitation
Ch 339
Insurance
Ch 346
Junk Collectors
Ch 358
Littering
Ch 362
Marijuana
Ch 367
Municipal Claims and Liens
Ch 373
Noise
Ch 376
Nuisances
Ch 385
(Reserved)
Ch 393
Parking Lots
Ch 396
Parks and Recreation Areas
Ch 402
Peace and Good Order
Ch 405
Peddling and Soliciting
Ch 417
Property Maintenance
Ch 419
Property, Vacant
Ch 435
(Reserved)
Ch 447
Sales
Ch 454
Sewers and Sewage Disposal
Ch 461
Solid Waste
Ch 465
Stormwater Management
Ch 472
Streets and Sidewalks
Ch 475
Subdivision and Land Development
Ch 489
Taxation
Ch 489 Art I
Mechanical Amusement Devices Tax
§ 489-1
Authority to levy tax.
§ 489-2
Definitions.
§ 489-3
Permits required.
§ 489-4
Tax levied.
§ 489-5
Due dates.
§ 489-6
Permits and stamps.
§ 489-7
Payment to Township treasury.
§ 489-8
Violations and penalties.
§ 489-9
Effective date.
Ch 489 Art II
Mercantile License Tax
§ 489-10
Short title.
§ 489-11
Definitions.
§ 489-12
License.
§ 489-13
Tax.
§ 489-14
Computation of tax; estimated computation.
§ 489-15
Taxpayer returns.
§ 489-16
Payment of tax.
§ 489-17
Duties of Collector.
§ 489-18
Method of recovery.
§ 489-19
Interest and penalty.
§ 489-20
Receipts to be paid into treasury.
§ 489-21
Limitations.
§ 489-22
Violations and penalties.
Ch 489 Art III
Business Privilege Tax
§ 489-23
Definitions.
§ 489-24
Required notices.
§ 489-25
Notice of basis of underpayment.
§ 489-26
Inspection and examination.
§ 489-27
Procedures for the conduct of an audit or administrative review.
§ 489-28
Tax years in question.
§ 489-29
Apportionment for business which has offices inside and outside Township.
§ 489-30
Method of allocation.
§ 489-31
Use of federal tax information.
§ 489-32
Books and records to be examined.
§ 489-33
Installment agreements.
§ 489-34
Procedure for filing and processing of refund claims.
§ 489-35
Time for filing request for refund or appeal.
§ 489-36
Administrative review process.
§ 489-37
Taxpayer complaints.
§ 489-38
Enforcement procedures.
§ 489-39
(Reserved)
Ch 489 Art IV
Exemption for Improvements to Deteriorated Business Properties
§ 489-40
Definitions.
§ 489-41
Exemptions.
§ 489-42
Exemption schedule.
§ 489-43
Procedure for obtaining exemption.
Ch 489 Art V
Local Services Tax
§ 489-44
Short title.
§ 489-45
Definitions.
§ 489-46
Levy.
§ 489-47
Collection through employers.
§ 489-48
Direct payment by taxpayers.
§ 489-49
Nonresident taxpayers.
§ 489-50
Exemptions; procedure to claim exemption; refunds.
§ 489-51
Duties of Collector.
§ 489-52
Recovery of tax.
§ 489-53
Violations and penalties.
§ 489-54
Applicability and severability.
Ch 489 Art VI
Real Estate Transfer Tax
§ 489-55
Legislative authority.
§ 489-56
Definitions.
§ 489-57
Tax imposed; payment; interest.
§ 489-58
Exempt parties.
§ 489-59
Excluded transactions.
§ 489-60
Documents relating to associations or corporations.
§ 489-61
Acquired companies.
§ 489-62
Credits against tax.
§ 489-63
Extension of lease.
§ 489-64
Proceeds of judicial sales.
§ 489-65
Duties of Recorder of Deeds.
§ 489-66
Statement of value.
§ 489-67
Civil penalties.
§ 489-68
Unpaid tax to become lien.
§ 489-69
Interest.
§ 489-70
Penalty.
Ch 497
Trailers
Ch 506
Trees and Plants
Ch 520
Vehicles and Traffic
Ch 527
Vehicles, Immobilization of
Ch 532
(Reserved)
Ch 550
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 489
Taxation
[HISTORY: Adopted by the Township Council of the Township of Upper Darby as indicated in article histories. Amendments noted where applicable.]
Article I
Mechanical Amusement Devices Tax
chevron_right
§ 489-1
Authority to levy tax.
chevron_right
§ 489-2
Definitions.
chevron_right
§ 489-3
Permits required.
chevron_right
§ 489-4
Tax levied.
chevron_right
§ 489-5
Due dates.
chevron_right
§ 489-6
Permits and stamps.
chevron_right
§ 489-7
Payment to Township treasury.
chevron_right
§ 489-8
Violations and penalties.
chevron_right
§ 489-9
Effective date.
chevron_right
Article II
Mercantile License Tax
chevron_right
§ 489-10
Short title.
chevron_right
§ 489-11
Definitions.
chevron_right
§ 489-12
License.
chevron_right
§ 489-13
Tax.
chevron_right
§ 489-14
Computation of tax; estimated computation.
chevron_right
§ 489-15
Taxpayer returns.
chevron_right
§ 489-16
Payment of tax.
chevron_right
§ 489-17
Duties of Collector.
chevron_right
§ 489-18
Method of recovery.
chevron_right
§ 489-19
Interest and penalty.
chevron_right
§ 489-20
Receipts to be paid into treasury.
chevron_right
§ 489-21
Limitations.
chevron_right
§ 489-22
Violations and penalties.
chevron_right
Article III
Business Privilege Tax
chevron_right
§ 489-23
Definitions.
chevron_right
§ 489-24
Required notices.
chevron_right
§ 489-25
Notice of basis of underpayment.
chevron_right
§ 489-26
Inspection and examination.
chevron_right
§ 489-27
Procedures for the conduct of an audit or administrative review.
chevron_right
§ 489-28
Tax years in question.
chevron_right
§ 489-29
Apportionment for business which has offices inside and outside Township.
chevron_right
§ 489-30
Method of allocation.
chevron_right
§ 489-31
Use of federal tax information.
chevron_right
§ 489-32
Books and records to be examined.
chevron_right
§ 489-33
Installment agreements.
chevron_right
§ 489-34
Procedure for filing and processing of refund claims.
chevron_right
§ 489-35
Time for filing request for refund or appeal.
chevron_right
§ 489-36
Administrative review process.
chevron_right
§ 489-37
Taxpayer complaints.
chevron_right
§ 489-38
Enforcement procedures.
chevron_right
§ 489-39
(Reserved)
chevron_right
Article IV
Exemption for Improvements to Deteriorated Business Properties
chevron_right
§ 489-40
Definitions.
chevron_right
§ 489-41
Exemptions.
chevron_right
§ 489-42
Exemption schedule.
chevron_right
§ 489-43
Procedure for obtaining exemption.
chevron_right
Article V
Local Services Tax
chevron_right
§ 489-44
Short title.
chevron_right
§ 489-45
Definitions.
chevron_right
§ 489-46
Levy.
chevron_right
§ 489-47
Collection through employers.
chevron_right
§ 489-48
Direct payment by taxpayers.
chevron_right
§ 489-49
Nonresident taxpayers.
chevron_right
§ 489-50
Exemptions; procedure to claim exemption; refunds.
chevron_right
§ 489-51
Duties of Collector.
chevron_right
§ 489-52
Recovery of tax.
chevron_right
§ 489-53
Violations and penalties.
chevron_right
§ 489-54
Applicability and severability.
chevron_right
Article VI
Real Estate Transfer Tax
chevron_right
§ 489-55
Legislative authority.
chevron_right
§ 489-56
Definitions.
chevron_right
§ 489-57
Tax imposed; payment; interest.
chevron_right
§ 489-58
Exempt parties.
chevron_right
§ 489-59
Excluded transactions.
chevron_right
§ 489-60
Documents relating to associations or corporations.
chevron_right
§ 489-61
Acquired companies.
chevron_right
§ 489-62
Credits against tax.
chevron_right
§ 489-63
Extension of lease.
chevron_right
§ 489-64
Proceeds of judicial sales.
chevron_right
§ 489-65
Duties of Recorder of Deeds.
chevron_right
§ 489-66
Statement of value.
chevron_right
§ 489-67
Civil penalties.
chevron_right
§ 489-68
Unpaid tax to become lien.
chevron_right
§ 489-69
Interest.
chevron_right
§ 489-70
Penalty.
chevron_right