home
Home
code
Code
Code
Index
law
Laws (17)
New Laws (17)
pubdocs
Public Documents
Public Documents
Agendas (70)
Budgets (44)
Comprehensive Plans (1)
Minutes (70)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Township of Muhlenberg, PA
chevron_right
2021-12-20
info
chevron_right
Part II: General Legislation
chevron_right
Chapter 318 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 8
Auditor
Ch 13
Authorities, Municipal
Ch 20
Board of Commissioners
Ch 25
Boards, Committees and Commissions
Ch 31
Finance
Ch 34
Fire Companies
Ch 49
Manager
Ch 56
Officers and Employees
Ch 63
Pensions
Ch 66
Police Department
Ch 75
Records
Part II: General Legislation
Ch 110
Alarm Systems
Ch 123
Animals
Ch 130
Bicycles
Ch 141
Burning, Open
Ch 150
Construction Codes, Uniform
Ch 157
Curfew
Ch 175
Fire Prevention
Ch 183
Flood Damage Prevention
Ch 189
Food-Handling Establishments
Ch 196
Graffiti
Ch 204
Insurance
Ch 222
Noise
Ch 228
Nuisances
Ch 235
Parks and Recreation
Ch 241
Pawnshops and Secondhand Shops
Ch 248
Peace and Good Order
Ch 253
Peddling, Soliciting and Canvassing
Ch 257
Plumbers' Standards
Ch 260
Political Campaign Matter
Ch 265
Property Maintenance
Ch 269
Public Gatherings
Ch 272
Quality of Life Program
Ch 276
Real Estate
Ch 280
Rental Property
Ch 288
Sewers and Sewage Disposal
Ch 294
Solid Waste
Ch 297
Stormwater Management
Ch 303
Streets and Sidewalks
Ch 310
Subdivision and Land Development
Ch 318
Taxation
Ch 318 Art I
Mercantile/Business Privilege Tax
§ 318-1
Title.
§ 318-2
Definitions.
§ 318-3
Tax levy established.
§ 318-4
Tax rate.
§ 318-5
Computation of tax.
§ 318-6
Determination of gross or whole volume business.
§ 318-7
Exemptions.
§ 318-8
Partial exemptions.
§ 318-9
Receipts from sales in interstate and foreign commerce.
§ 318-10
Records.
§ 318-11
Returns.
§ 318-12
Payment of tax.
§ 318-13
Business privilege license.
§ 318-14
Posting of license.
§ 318-15
Violations and penalties.
§ 318-16
Duties of Tax Administrator.
§ 318-17
Confidential nature of returns.
§ 318-18
Suit for collection and penalty.
§ 318-19
Construal and applicability.
§ 318-20
Authorization; effectiveness.
Ch 318 Art II
Amusements; Mechanical Devices Tax
§ 318-21
Title.
§ 318-22
Definitions.
§ 318-23
Permit required; application; fee; issuance; renewal; suspension or revocation.
§ 318-24
Imposition of tax.
§ 318-25
Collection; payment on temporary amusements.
§ 318-26
Reports by producers; interest.
§ 318-27
Penalty.
§ 318-28
Verification of accuracy of reports or payments.
§ 318-29
Failure of producers to report or pay tax; incorrect reports.
§ 318-30
Disposition of proceeds.
§ 318-31
Powers and duties of Tax Administrator.
§ 318-32
Violations and penalties.
§ 318-33
Statutory authority; continuation.
§ 318-34
Separate offenses.
Ch 318 Art III
Local Taxpayers Bill of Rights
§ 318-35
Definitions.
§ 318-36
Notice and distribution of disclosure statement.
§ 318-37
Requirements for requests.
§ 318-38
Minimum time periods for taxpayer response to requests from local taxing authority.
§ 318-39
Administrative appeals.
§ 318-40
Petitions.
§ 318-41
Decisions on petitions.
§ 318-42
Appeals.
§ 318-43
Enforcement; violations and penalties.
Ch 318 Art IV
Realty Transfer Tax
§ 318-44
Imposition of tax; collection.
§ 318-45
Statutory authority; enforcement.
§ 318-46
Tax to continue on calendar-year basis.
Ch 318 Art V
Real Property Tax
§ 318-47
Tax levied.
§ 318-48
Rates; penalty.
§ 318-49
Statutory authority.
Ch 318 Art VI
Local Services Tax
§ 318-50
Statutory authority.
§ 318-51
Definitions.
§ 318-52
Imposition of tax.
§ 318-53
Nonresident taxpayer.
§ 318-54
Exemptions.
§ 318-55
Exemption application.
§ 318-56
Collection through employers.
§ 318-57
Direct payment by taxpayers.
§ 318-58
Administration and enforcement.
§ 318-59
Collection.
§ 318-60
Refunds.
§ 318-61
Violations and penalties.
Ch 318 Art VII
Tax Certification Fee
§ 318-62
Tax information fees.
Ch 318 Art VIII
Earned Income Tax
§ 318-63
Definitions.
§ 318-64
Imposition of tax; rate.
§ 318-65
Exemption.
§ 318-66
Individual tax returns and payments.
§ 318-67
Employer withholding, remittance, and tax returns.
§ 318-68
Collection of tax.
§ 318-69
Interest, penalties, costs, and fines.
Ch 318 Art IX
Local Economic Revitalization Tax Assistance
§ 318-70
Definitions.
§ 318-71
Exemption area.
§ 318-72
Exemption.
§ 318-73
Maximum exemption.
§ 318-74
Exemption schedule.
§ 318-75
Procedure for obtaining exemption.
§ 318-76
When effective.
§ 318-77
Amendments.
§ 318-78
Termination date.
Ch 326
Vehicles and Traffic
Ch 340
Water
Ch 355
Zoning
Appendix
Ch A360
Intergovernmental Agreements
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
Chapter 318
Taxation
Article I
Mercantile/Business Privilege Tax
chevron_right
§ 318-1
Title.
chevron_right
§ 318-2
Definitions.
chevron_right
§ 318-3
Tax levy established.
chevron_right
§ 318-4
Tax rate.
chevron_right
§ 318-5
Computation of tax.
chevron_right
§ 318-6
Determination of gross or whole volume business.
chevron_right
§ 318-7
Exemptions.
chevron_right
§ 318-8
Partial exemptions.
chevron_right
§ 318-9
Receipts from sales in interstate and foreign commerce.
chevron_right
§ 318-10
Records.
chevron_right
§ 318-11
Returns.
chevron_right
§ 318-12
Payment of tax.
chevron_right
§ 318-13
Business privilege license.
chevron_right
§ 318-14
Posting of license.
chevron_right
§ 318-15
Violations and penalties.
chevron_right
§ 318-16
Duties of Tax Administrator.
chevron_right
§ 318-17
Confidential nature of returns.
chevron_right
§ 318-18
Suit for collection and penalty.
chevron_right
§ 318-19
Construal and applicability.
chevron_right
§ 318-20
Authorization; effectiveness.
chevron_right
Article II
Amusements; Mechanical Devices Tax
chevron_right
§ 318-21
Title.
chevron_right
§ 318-22
Definitions.
chevron_right
§ 318-23
Permit required; application; fee; issuance; renewal; suspension or revocation.
chevron_right
§ 318-24
Imposition of tax.
chevron_right
§ 318-25
Collection; payment on temporary amusements.
chevron_right
§ 318-26
Reports by producers; interest.
chevron_right
§ 318-27
Penalty.
chevron_right
§ 318-28
Verification of accuracy of reports or payments.
chevron_right
§ 318-29
Failure of producers to report or pay tax; incorrect reports.
chevron_right
§ 318-30
Disposition of proceeds.
chevron_right
§ 318-31
Powers and duties of Tax Administrator.
chevron_right
§ 318-32
Violations and penalties.
chevron_right
§ 318-33
Statutory authority; continuation.
chevron_right
§ 318-34
Separate offenses.
chevron_right
Article III
Local Taxpayers Bill of Rights
chevron_right
§ 318-35
Definitions.
chevron_right
§ 318-36
Notice and distribution of disclosure statement.
chevron_right
§ 318-37
Requirements for requests.
chevron_right
§ 318-38
Minimum time periods for taxpayer response to requests from local taxing authority.
chevron_right
§ 318-39
Administrative appeals.
chevron_right
§ 318-40
Petitions.
chevron_right
§ 318-41
Decisions on petitions.
chevron_right
§ 318-42
Appeals.
chevron_right
§ 318-43
Enforcement; violations and penalties.
chevron_right
Article IV
Realty Transfer Tax
chevron_right
§ 318-44
Imposition of tax; collection.
chevron_right
§ 318-45
Statutory authority; enforcement.
chevron_right
§ 318-46
Tax to continue on calendar-year basis.
chevron_right
Article V
Real Property Tax
chevron_right
§ 318-47
Tax levied.
chevron_right
§ 318-48
Rates; penalty.
chevron_right
§ 318-49
Statutory authority.
chevron_right
Article VI
Local Services Tax
chevron_right
§ 318-50
Statutory authority.
chevron_right
§ 318-51
Definitions.
chevron_right
§ 318-52
Imposition of tax.
chevron_right
§ 318-53
Nonresident taxpayer.
chevron_right
§ 318-54
Exemptions.
chevron_right
§ 318-55
Exemption application.
chevron_right
§ 318-56
Collection through employers.
chevron_right
§ 318-57
Direct payment by taxpayers.
chevron_right
§ 318-58
Administration and enforcement.
chevron_right
§ 318-59
Collection.
chevron_right
§ 318-60
Refunds.
chevron_right
§ 318-61
Violations and penalties.
chevron_right
Article VII
Tax Certification Fee
chevron_right
§ 318-62
Tax information fees.
chevron_right
Article VIII
Earned Income Tax
chevron_right
§ 318-63
Definitions.
chevron_right
§ 318-64
Imposition of tax; rate.
chevron_right
§ 318-65
Exemption.
chevron_right
§ 318-66
Individual tax returns and payments.
chevron_right
§ 318-67
Employer withholding, remittance, and tax returns.
chevron_right
§ 318-68
Collection of tax.
chevron_right
§ 318-69
Interest, penalties, costs, and fines.
chevron_right
Article IX
Local Economic Revitalization Tax Assistance
chevron_right
§ 318-70
Definitions.
chevron_right
§ 318-71
Exemption area.
chevron_right
§ 318-72
Exemption.
chevron_right
§ 318-73
Maximum exemption.
chevron_right
§ 318-74
Exemption schedule.
chevron_right
§ 318-75
Procedure for obtaining exemption.
chevron_right
§ 318-76
When effective.
chevron_right
§ 318-77
Amendments.
chevron_right
§ 318-78
Termination date.
chevron_right