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Township of Upper Darby, PA
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Part II General Legislation
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Chapter 489 Taxation
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
§ 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.
Article II
Mercantile License Tax
§ 489-10
Short title.
§ 489-11
Definitions.
§ 489-12
(Reserved)
§ 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.
Article 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)
Article IV
Exemption for Improvements to Deteriorated Business Properties
§ 489-40
Definitions.
§ 489-41
Exemptions.
§ 489-42
Exemption schedule.
§ 489-43
Procedure for obtaining exemption.
Article 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.
Article 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.
Article VII
Business and Mercantile License.
§ 489-71
Business and mercantile license.
Article VIII
Earned Income Tax
§ 489-72
Authority.
§ 489-73
Definitions.
§ 489-74
Imposition of tax.
§ 489-75
Exemptions.
§ 489-76
Individual tax returns and payments.
§ 489-77
Employer withholding, remittance, and tax returns.
§ 489-78
Tax Collector.
§ 489-79
Interest, penalties, costs, and fines.