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Township of Reserve, PA
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2023-01-16
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Part II General Legislation
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Chapter 390 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 8
Auditor
Ch 14
Authorities, Municipal
Ch 21
Commissioners
Ch 28
Council of Governments
Ch 37
Fire Department
Ch 45
Health Department
Ch 54
Manager
Ch 61
Meetings
Ch 69
Officers and Employees
Ch 83
Pensions
Ch 94
Police Department
Ch 101
Residency Requirements
Ch 107
Salaries and Compensation
Ch 114
Zoning Commission
General Legislation
Ch 135
Advertising Materials
Ch 142
Aircraft
Ch 145
Alarm Systems
Ch 157
Animals
Ch 164
Brush, Grass and Weeds
Ch 171
Building Permits
Ch 177
Buildings, Numbering of
Ch 184
Burning, Open
Ch 191
Construction Codes, Uniform
Ch 198
Disorderly Conduct
Ch 205
Fees
Ch 212
(Reserved)
Ch 219
Firearms
Ch 225
Fire Prevention
Ch 232
Floodplain Management
Ch 240
Grading and Excavation
Ch 247
Hazardous Wastes
Ch 254
Insurance
Ch 261
Junk Dealers
Ch 272
Mechanical Amusement Devices
Ch 278
Motorcycles and Motorized Bicycles
Ch 284
Municipal Claims and Liens
Ch 288
Municipal Services
Ch 294
Noise
Ch 300
Parks and Recreation Areas
Ch 306
Payments
Ch 313
Peddling and Soliciting
Ch 327
Property Maintenance
Ch 335
Real Estate Sale or Transfer
Ch 341
Rental Property
Ch 348
Sewers and Sewage Disposal
Ch 357
Solid Waste
Ch 363
Stormwater Management
Ch 368
Streets and Sidewalks
Ch 375
Subdivision and Land Development
Ch 382
Swimming Pools
Ch 390
Taxation
Ch 390 Art I
Amusement Tax
§ 390-1
Title.
§ 390-2
Definitions
§ 390-3
Permits required; applications; revocation; compliance required.
§ 390-4
Amount of tax.
§ 390-5
Collection of tax; entities required to pay tax.
§ 390-6
Ascertaining tax amount.
§ 390-7
Recovery of tax.
§ 390-8
Monies collected to be paid into Township Treasury.
§ 390-9
Administration and enforcement; appeals.
§ 390-10
Severability.
§ 390-11
Authority; appointment of agent for assessment and collection of tax.
§ 390-12
Violations and penalties.
§ 390-13
Tax exemptions.
§ 390-14
Conflicting provisions.
Ch 390 Art II
Penalties and Discounts
§ 390-15
Discounts for certain payments.
§ 390-16
Penalty for delinquent payment.
§ 390-17
When effective.
§ 390-18
Conflicting provisions.
Ch 390 Art III
Sanitary Landfill Operations Tax
§ 390-19
Definitions.
§ 390-20
Imposition of tax.
§ 390-21
Returns and payments.
§ 390-22
Calculation of gross receipts.
§ 390-23
Allocation of receipts.
§ 390-24
Records.
§ 390-25
Confidentiality.
§ 390-26
Payment under protest.
§ 390-27
Collection of delinquent taxes.
§ 390-28
Violations and penalties.
§ 390-29
Applicability and severability.
§ 390-30
When effective.
Ch 390 Art IV
Realty Transfer Tax
§ 390-31
Imposition of tax.
§ 390-32
Administration.
§ 390-33
Interest.
Ch 390 Art V
Tax Assessment Limitation Program
§ 390-34
Definitions.
§ 390-35
Limitation of assessment for eligible taxpayers.
§ 390-36
Participation in limitation of tax assessment program.
§ 390-37
Rules and regulations.
§ 390-38
Effective date.
§ 390-39
Repealer.
Ch 390 Art VI
Earned Income and Net Profits Tax
§ 390-40
Definitions.
§ 390-41
Imposition of tax.
§ 390-42
No exemption from tax.
§ 390-43
Individual tax returns and payments.
§ 390-44
Employer withholding, remittance, and tax returns.
§ 390-45
Tax officer.
§ 390-46
Interest, penalties, costs and fines.
§ 390-47
Severability.
§ 390-48
Purpose/repeal.
§ 390-49
Construction.
§ 390-50
Effective date.
Ch 390 Art VII
Local Services Tax
§ 390-51
Definitions.
§ 390-52
Imposition of tax.
§ 390-53
No exemption from tax.
§ 390-54
Individual tax returns and payments.
§ 390-55
Employer withholding, remittance, and tax returns.
§ 390-56
Tax officer.
§ 390-57
Interest, penalties, costs and fines.
§ 390-58
Severability.
§ 390-59
Purpose/repeal.
§ 390-60
Construction.
§ 390-61
Effective date.
Ch 390 Art VIII
Delinquent Tax Collection
§ 390-62
Short title.
§ 390-63
Reasonable costs approved.
§ 390-64
Authorization to recover reasonable costs from taxpayers due to failure to pay tax.
§ 390-65
Delinquent tax collection.
§ 390-66
Schedule.
§ 390-67
Delinquent tax collector's authority to proceed with appropriate legal proceedings.
§ 390-68
When effective.
§ 390-69
Severability.
§ 390-70
Conflicting provisions.
Ch 406
Vehicles and Traffic
Ch 417
Water
Ch 430
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 390
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Reserve as indicated in article histories. Amendments noted where applicable.]
Article I
Amusement Tax
chevron_right
§ 390-1
Title.
chevron_right
§ 390-2
Definitions
chevron_right
§ 390-3
Permits required; applications; revocation; compliance required.
chevron_right
§ 390-4
Amount of tax.
chevron_right
§ 390-5
Collection of tax; entities required to pay tax.
chevron_right
§ 390-6
Ascertaining tax amount.
chevron_right
§ 390-7
Recovery of tax.
chevron_right
§ 390-8
Monies collected to be paid into Township Treasury.
chevron_right
§ 390-9
Administration and enforcement; appeals.
chevron_right
§ 390-10
Severability.
chevron_right
§ 390-11
Authority; appointment of agent for assessment and collection of tax.
chevron_right
§ 390-12
Violations and penalties.
chevron_right
§ 390-13
Tax exemptions.
chevron_right
§ 390-14
Conflicting provisions.
chevron_right
Article II
Penalties and Discounts
chevron_right
§ 390-15
Discounts for certain payments.
chevron_right
§ 390-16
Penalty for delinquent payment.
chevron_right
§ 390-17
When effective.
chevron_right
§ 390-18
Conflicting provisions.
chevron_right
Article III
Sanitary Landfill Operations Tax
chevron_right
§ 390-19
Definitions.
chevron_right
§ 390-20
Imposition of tax.
chevron_right
§ 390-21
Returns and payments.
chevron_right
§ 390-22
Calculation of gross receipts.
chevron_right
§ 390-23
Allocation of receipts.
chevron_right
§ 390-24
Records.
chevron_right
§ 390-25
Confidentiality.
chevron_right
§ 390-26
Payment under protest.
chevron_right
§ 390-27
Collection of delinquent taxes.
chevron_right
§ 390-28
Violations and penalties.
chevron_right
§ 390-29
Applicability and severability.
chevron_right
§ 390-30
When effective.
chevron_right
Article IV
Realty Transfer Tax
chevron_right
§ 390-31
Imposition of tax.
chevron_right
§ 390-32
Administration.
chevron_right
§ 390-33
Interest.
chevron_right
Article V
Tax Assessment Limitation Program
chevron_right
§ 390-34
Definitions.
chevron_right
§ 390-35
Limitation of assessment for eligible taxpayers.
chevron_right
§ 390-36
Participation in limitation of tax assessment program.
chevron_right
§ 390-37
Rules and regulations.
chevron_right
§ 390-38
Effective date.
chevron_right
§ 390-39
Repealer.
chevron_right
Article VI
Earned Income and Net Profits Tax
chevron_right
§ 390-40
Definitions.
chevron_right
§ 390-41
Imposition of tax.
chevron_right
§ 390-42
No exemption from tax.
chevron_right
§ 390-43
Individual tax returns and payments.
chevron_right
§ 390-44
Employer withholding, remittance, and tax returns.
chevron_right
§ 390-45
Tax officer.
chevron_right
§ 390-46
Interest, penalties, costs and fines.
chevron_right
§ 390-47
Severability.
chevron_right
§ 390-48
Purpose/repeal.
chevron_right
§ 390-49
Construction.
chevron_right
§ 390-50
Effective date.
chevron_right
Article VII
Local Services Tax
chevron_right
§ 390-51
Definitions.
chevron_right
§ 390-52
Imposition of tax.
chevron_right
§ 390-53
No exemption from tax.
chevron_right
§ 390-54
Individual tax returns and payments.
chevron_right
§ 390-55
Employer withholding, remittance, and tax returns.
chevron_right
§ 390-56
Tax officer.
chevron_right
§ 390-57
Interest, penalties, costs and fines.
chevron_right
§ 390-58
Severability.
chevron_right
§ 390-59
Purpose/repeal.
chevron_right
§ 390-60
Construction.
chevron_right
§ 390-61
Effective date.
chevron_right
Article VIII
Delinquent Tax Collection
chevron_right
§ 390-62
Short title.
chevron_right
§ 390-63
Reasonable costs approved.
chevron_right
§ 390-64
Authorization to recover reasonable costs from taxpayers due to failure to pay tax.
chevron_right
§ 390-65
Delinquent tax collection.
chevron_right
§ 390-66
Schedule.
chevron_right
§ 390-67
Delinquent tax collector's authority to proceed with appropriate legal proceedings.
chevron_right
§ 390-68
When effective.
chevron_right
§ 390-69
Severability.
chevron_right
§ 390-70
Conflicting provisions.
chevron_right