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Township of Smithfield, PA
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2024-04-24
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Code of Ordinances
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Chapter 24 Taxation
Ch AO
Adopting Ordinance
Ch FS
Fee Schedule
Code of Ordinances
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
Bicycles
Ch 4
Buildings
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Fire Prevention and Fire Protection
Ch 8
Floodplains
Ch 9
Grading and Excavating
Ch 10
Health and Safety
Ch 11
Housing
Ch 12
Libraries
Ch 13
Licenses, Permits and General Business Regulations
Ch 14
Mobile Home/Recreational Vehicle Parks and Mobile Home Parks
Ch 15
Motor Vehicles
Ch 16
Parks and Recreation
Ch 17
Planned Residential Development
Ch 18
Sewers and Sewage Disposal
Ch 19
Signs and Billboards
Ch 20
Solid Waste Disposal
Ch 21
Streets and Sidewalks
Ch 22
Subdivision and Land Development
Ch 23
Swimming Pools
Ch 24
Taxation
Ch 24 Pt 1
LOCAL SERVICES TAX
§ 24-101
Definitions.
§ 24-102
Imposition and Rate.
§ 24-103
Exemption.
§ 24-104
Duty of Employers.
§ 24-105
Returns.
§ 24-106
Dates for Determining Tax Liability and Payment.
§ 24-107
Priority of Claim to Collect Tax.
§ 24-108
Refunds.
§ 24-109
Self-employed Individuals.
§ 24-110
Employers and Self-employed Individuals Residing Beyond the Corporate Limits of the Township.
§ 24-111
Powers of Tax Collector.
§ 24-112
Additional Regulations Authorized.
§ 24-113
Interest and Penalty for Late Payment.
§ 24-114
Suits for Collection.
§ 24-115
Fine, Penalty and Other Remedies.
§ 24-116
Effective Date.
§ 24-117
Other Taxes.
§ 24-118
PA Department of Community and Economic Development (PA DCED).
§ 24-119
Validity.
§ 24-120
Repealer.
§ 24-121
Savings Clause.
Ch 24 Pt 2
REALTY TRANSFER TAX
§ 24-201
Short Title.
§ 24-202
Authority.
§ 24-203
Definitions.
§ 24-204
Imposition of Tax; Interest.
§ 24-205
Exempt Parties.
§ 24-206
Excluded Transactions.
§ 24-207
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 24-208
Acquired Company.
§ 24-209
Credits Against Tax.
§ 24-210
Extension of Lease.
§ 24-211
Proceeds of Judicial Sale.
§ 24-212
Duties of Recorder of Deeds.
§ 24-213
Statement of Value.
§ 24-214
Civil Penalties.
§ 24-215
Lien.
§ 24-216
Enforcement.
§ 24-217
Regulations.
Ch 24 Pt 3
EARNED INCOME TAX
§ 24-301
Definitions.
§ 24-302
Imposition and Rate of Tax.
§ 24-303
Declarations, Payment of Tax, and Returns.
§ 24-304
Collection at Source.
§ 24-305
Powers and Duties of Officer.
§ 24-306
Suit for Collection of Tax.
§ 24-307
Interest and Penalties.
§ 24-308
Fines and Penalties.
§ 24-309
Distress and Sale of Goods and Chattels of Taxpayer.
§ 24-310
Collection of Delinquent Earned Income Taxes from Employers, Etc.
§ 24-311
Payment of Tax to Other Political Subdivisions or States, as Credit or Deduction; Withholding Tax.
Ch 25
Trees
Ch 26
Water
Ch 27
Zoning
Ch 28
Environmental Advisory Council
Ch 29
911 Street Name Designation, Street Signs and Building Number Signs
Ch 30
Official Map
Ch 31
Volunteer Service Tax Credit Program
Appendix
Apx A
Annexation of Territory
Apx B
Bond Issues and Loans
Apx C
Franchises and Services
Apx D
Governmental and Intergovernmental Affairs
Apx E
Plan Approval
Apx F
Public Property
Apx G
Sewers
Apx H
Streets and Sidewalks
Apx I
Water
Apx J
Zoning; Prior Ordinances
Key to Disposition of All Ordinances and Resolutions
Ch KO
Key to Disposition of All Ordinances and Resolutions
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Chapter 24
Taxation
PART 1
LOCAL SERVICES TAX
chevron_right
§ 24-101
Definitions.
chevron_right
§ 24-102
Imposition and Rate.
chevron_right
§ 24-103
Exemption.
chevron_right
§ 24-104
Duty of Employers.
chevron_right
§ 24-105
Returns.
chevron_right
§ 24-106
Dates for Determining Tax Liability and Payment.
chevron_right
§ 24-107
Priority of Claim to Collect Tax.
chevron_right
§ 24-108
Refunds.
chevron_right
§ 24-109
Self-employed Individuals.
chevron_right
§ 24-110
Employers and Self-employed Individuals Residing Beyond the Corporate Limits of the Township.
chevron_right
§ 24-111
Powers of Tax Collector.
chevron_right
§ 24-112
Additional Regulations Authorized.
chevron_right
§ 24-113
Interest and Penalty for Late Payment.
chevron_right
§ 24-114
Suits for Collection.
chevron_right
§ 24-115
Fine, Penalty and Other Remedies.
chevron_right
§ 24-116
Effective Date.
chevron_right
§ 24-117
Other Taxes.
chevron_right
§ 24-118
PA Department of Community and Economic Development (PA DCED).
chevron_right
§ 24-119
Validity.
chevron_right
§ 24-120
Repealer.
chevron_right
§ 24-121
Savings Clause.
chevron_right
PART 2
REALTY TRANSFER TAX
chevron_right
§ 24-201
Short Title.
chevron_right
§ 24-202
Authority.
chevron_right
§ 24-203
Definitions.
chevron_right
§ 24-204
Imposition of Tax; Interest.
chevron_right
§ 24-205
Exempt Parties.
chevron_right
§ 24-206
Excluded Transactions.
chevron_right
§ 24-207
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 24-208
Acquired Company.
chevron_right
§ 24-209
Credits Against Tax.
chevron_right
§ 24-210
Extension of Lease.
chevron_right
§ 24-211
Proceeds of Judicial Sale.
chevron_right
§ 24-212
Duties of Recorder of Deeds.
chevron_right
§ 24-213
Statement of Value.
chevron_right
§ 24-214
Civil Penalties.
chevron_right
§ 24-215
Lien.
chevron_right
§ 24-216
Enforcement.
chevron_right
§ 24-217
Regulations.
chevron_right
PART 3
EARNED INCOME TAX
chevron_right
§ 24-301
Definitions.
chevron_right
§ 24-302
Imposition and Rate of Tax.
chevron_right
§ 24-303
Declarations, Payment of Tax, and Returns.
chevron_right
§ 24-304
Collection at Source.
chevron_right
§ 24-305
Powers and Duties of Officer.
chevron_right
§ 24-306
Suit for Collection of Tax.
chevron_right
§ 24-307
Interest and Penalties.
chevron_right
§ 24-308
Fines and Penalties.
chevron_right
§ 24-309
Distress and Sale of Goods and Chattels of Taxpayer.
chevron_right
§ 24-310
Collection of Delinquent Earned Income Taxes from Employers, Etc.
chevron_right
§ 24-311
Payment of Tax to Other Political Subdivisions or States, as Credit or Deduction; Withholding Tax.
chevron_right