home
Home
code
Code
Code
Index
law
Laws (1)
New Laws (1)
note
Notes (1)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Township of Lower Moreland, PA
chevron_right
2024-02-13
info
chevron_right
Part II: General Legislation
chevron_right
Chapter 188 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 8
Audits
Ch 15
Ethics, Code of
Ch 18
Firemen's Relief Association
Ch 22
Health, Board of
Ch 24
Historic District
Ch 28
Library
Ch 32
Manager
Ch 35
Meetings
Ch 38
Municipal Authority
Ch 40
Nondiscrimination
Ch 45
Pensions
Ch 50
Planning Commission
Ch 58
Salaries and Compensation
Ch 60
Seal and Arms
Ch 62
Social Security and Retirement
Ch 64
Workers' Compensation Trust
Part II: General Legislation
Ch 68
Alarm Systems
Ch 72
Animals
Ch 82
Building Construction
Ch 86
Buildings, Numbering of
Ch 100
Firearms
Ch 105
Fire Prevention
Ch 106
Fireworks
Ch 108
Floodplain Conservation and Damage Prevention
Ch 112
Food-Handling Establishments
Ch 116
(Reserved)
Ch 118
Insurance
Ch 128
(Reserved)
Ch 132
Parks and Playgrounds
Ch 134
Pawnbrokers and Secondhand Dealers
Ch 136
Peace and Good Order
Ch 140
Peddling and Soliciting
Ch 144
Plumbing
Ch 150
Property Maintenance
Ch 160
Sewers
Ch 168
Solid Waste Management
Ch 172
Stormwater Management
Ch 176
Streets and Sidewalks
Ch 180
Subdivision and Land Development
Ch 184
Swimming and Bathing Pools; Artificial Bodies of Water
Ch 188
Taxation
Ch 188 Art I
Delinquent Real Estate Taxes
§ 188-1
Appointment of alternate collector; filing of liens.
§ 188-2
Interest.
§ 188-3
Charges, expenses and fees.
§ 188-4
Authorization for additional action.
§ 188-5
Severability; right to amend provisions.
§ 188-6
through § 188-7. (Reserved)
Ch 188 Art II
Business Privilege Tax
§ 188-8
Title.
§ 188-9
Definitions.
§ 188-10
Applicability.
§ 188-11
Determination of taxable place of business.
§ 188-12
Gross receipts.
§ 188-13
Tax returns on cash or accrual basis.
§ 188-14
Deductions from gross receipts.
§ 188-15
Exclusions.
§ 188-16
Receipts from interstate and foreign commerce.
§ 188-17
Gross receipts from both sales and services.
§ 188-18
Certificate of registration; term; fees; late charges.
§ 188-19
Registration forms; where to file.
§ 188-20
Annual tax.
§ 188-21
Return to be filed.
§ 188-22
Time of filing.
§ 188-23
Determination of gross receipts.
§ 188-24
Payment of tax; credit.
§ 188-25
Duties of Collector.
§ 188-26
Request of records; examination.
§ 188-27
Suits for recovery of unpaid tax.
§ 188-28
Interest on unpaid taxes.
§ 188-29
Specific transactions.
§ 188-30
Violations and penalties.
Ch 188 Art III
Mercantile License Tax
§ 188-31
Title.
§ 188-32
Definitions.
§ 188-33
Applicability.
§ 188-34
Determination of taxable place of business.
§ 188-35
Gross receipts.
§ 188-36
Tax returns on cash or accrual basis.
§ 188-37
Deductions from gross receipts.
§ 188-38
Exclusions.
§ 188-39
Receipt from interstate and foreign commerce.
§ 188-40
Gross receipts from both sales and services.
§ 188-41
Separate license for each business; term; fees; late charges.
§ 188-42
Application forms; where to file.
§ 188-43
Annual tax.
§ 188-44
Return to be filed.
§ 188-45
Time for filing.
§ 188-46
Determination of gross receipts.
§ 188-47
Payment of tax; credit.
§ 188-48
Duties of Collector.
§ 188-49
Request of records; examination.
§ 188-50
Suits for recovery of unpaid tax.
§ 188-51
Interest on unpaid taxes.
§ 188-52
Violations and penalties.
Ch 188 Art IV
Realty Transfer Tax
§ 188-53
Short title.
§ 188-54
Definitions; word usage.
§ 188-55
Imposition of tax.
§ 188-56
Evidence of payment.
§ 188-57
Exempt parties.
§ 188-58
Excluded transactions.
§ 188-59
Fully taxable documents.
§ 188-60
Acquired company.
§ 188-61
Credits against tax.
§ 188-62
Extension of lease.
§ 188-63
Proceeds of judicial sale.
§ 188-64
Enforcement.
§ 188-65
Statement of value.
§ 188-66
Civil penalties.
§ 188-67
Violations and penalties.
§ 188-68
Determination and notice of tax.
§ 188-69
Lien.
§ 188-70
Refund.
§ 188-70.1
Real estate tax certification fee.
Ch 188 Art V
Earned Income Tax
§ 188-71
Definitions.
§ 188-72
Imposition of tax; rate.
§ 188-73
Exemption.
§ 188-74
Individual tax returns and payments.
§ 188-75
Employer withholding; remittance; tax returns.
§ 188-76
Collection of tax.
§ 188-77
Interest; penalties; costs; fines.
§ 188-78
Severability.
§ 188-79
Purpose; effect on prior provisions.
§ 188-80
through § 188-81. (Reserved)
Ch 188 Art VI
Local Services Tax
§ 188-82
Definitions.
§ 188-83
Levy of tax.
§ 188-84
Exemption and refunds.
§ 188-85
Duty of employers to collect.
§ 188-86
Returns.
§ 188-87
Dates for determining tax liability and payment.
§ 188-88
Self-employed individuals.
§ 188-89
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 188-90
Nonresidents subject to tax.
§ 188-91
Administration of tax.
§ 188-92
Suits for collection.
§ 188-93
Violations and penalties.
§ 188-94
Interpretation of provisions.
Ch 188 Art VII
Local Economic Revitalization Tax Assistance
§ 188-95
Definitions.
§ 188-96
Designated area.
§ 188-97
Exemption amount.
§ 188-98
Procedure for obtaining exemption.
§ 188-99
Disqualification.
§ 188-100
Expiration.
§ 188-101
Appeals.
Ch 194
Vehicles, Abandoned
Ch 198
Vehicles and Traffic
Ch 208
Zoning
Appendix
Ch A213
Cable Television Franchise
Ch A214
Fees
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
Chapter 188
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Lower Moreland as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Social security tax — See Ch.
62
.
Fees — See Ch.
A214
.
ATTACHMENTS
Attachment 1 - Exhibit A, LERTA Designated Areas
Article I
Delinquent Real Estate Taxes
chevron_right
§ 188-1
Appointment of alternate collector; filing of liens.
chevron_right
§ 188-2
Interest.
chevron_right
§ 188-3
Charges, expenses and fees.
chevron_right
§ 188-4
Authorization for additional action.
chevron_right
§ 188-5
Severability; right to amend provisions.
chevron_right
§ 188-6
through § 188-7. (Reserved)
chevron_right
Article II
Business Privilege Tax
chevron_right
§ 188-8
Title.
chevron_right
§ 188-9
Definitions.
chevron_right
§ 188-10
Applicability.
chevron_right
§ 188-11
Determination of taxable place of business.
chevron_right
§ 188-12
Gross receipts.
chevron_right
§ 188-13
Tax returns on cash or accrual basis.
chevron_right
§ 188-14
Deductions from gross receipts.
chevron_right
§ 188-15
Exclusions.
chevron_right
§ 188-16
Receipts from interstate and foreign commerce.
chevron_right
§ 188-17
Gross receipts from both sales and services.
chevron_right
§ 188-18
Certificate of registration; term; fees; late charges.
chevron_right
§ 188-19
Registration forms; where to file.
chevron_right
§ 188-20
Annual tax.
chevron_right
§ 188-21
Return to be filed.
chevron_right
§ 188-22
Time of filing.
chevron_right
§ 188-23
Determination of gross receipts.
chevron_right
§ 188-24
Payment of tax; credit.
chevron_right
§ 188-25
Duties of Collector.
chevron_right
§ 188-26
Request of records; examination.
chevron_right
§ 188-27
Suits for recovery of unpaid tax.
chevron_right
§ 188-28
Interest on unpaid taxes.
chevron_right
§ 188-29
Specific transactions.
chevron_right
§ 188-30
Violations and penalties.
chevron_right
Article III
Mercantile License Tax
chevron_right
§ 188-31
Title.
chevron_right
§ 188-32
Definitions.
chevron_right
§ 188-33
Applicability.
chevron_right
§ 188-34
Determination of taxable place of business.
chevron_right
§ 188-35
Gross receipts.
chevron_right
§ 188-36
Tax returns on cash or accrual basis.
chevron_right
§ 188-37
Deductions from gross receipts.
chevron_right
§ 188-38
Exclusions.
chevron_right
§ 188-39
Receipt from interstate and foreign commerce.
chevron_right
§ 188-40
Gross receipts from both sales and services.
chevron_right
§ 188-41
Separate license for each business; term; fees; late charges.
chevron_right
§ 188-42
Application forms; where to file.
chevron_right
§ 188-43
Annual tax.
chevron_right
§ 188-44
Return to be filed.
chevron_right
§ 188-45
Time for filing.
chevron_right
§ 188-46
Determination of gross receipts.
chevron_right
§ 188-47
Payment of tax; credit.
chevron_right
§ 188-48
Duties of Collector.
chevron_right
§ 188-49
Request of records; examination.
chevron_right
§ 188-50
Suits for recovery of unpaid tax.
chevron_right
§ 188-51
Interest on unpaid taxes.
chevron_right
§ 188-52
Violations and penalties.
chevron_right
Article IV
Realty Transfer Tax
chevron_right
§ 188-53
Short title.
chevron_right
§ 188-54
Definitions; word usage.
chevron_right
§ 188-55
Imposition of tax.
chevron_right
§ 188-56
Evidence of payment.
chevron_right
§ 188-57
Exempt parties.
chevron_right
§ 188-58
Excluded transactions.
chevron_right
§ 188-59
Fully taxable documents.
chevron_right
§ 188-60
Acquired company.
chevron_right
§ 188-61
Credits against tax.
chevron_right
§ 188-62
Extension of lease.
chevron_right
§ 188-63
Proceeds of judicial sale.
chevron_right
§ 188-64
Enforcement.
chevron_right
§ 188-65
Statement of value.
chevron_right
§ 188-66
Civil penalties.
chevron_right
§ 188-67
Violations and penalties.
chevron_right
§ 188-68
Determination and notice of tax.
chevron_right
§ 188-69
Lien.
chevron_right
§ 188-70
Refund.
chevron_right
§ 188-70.1
Real estate tax certification fee.
chevron_right
Article V
Earned Income Tax
chevron_right
§ 188-71
Definitions.
chevron_right
§ 188-72
Imposition of tax; rate.
chevron_right
§ 188-73
Exemption.
chevron_right
§ 188-74
Individual tax returns and payments.
chevron_right
§ 188-75
Employer withholding; remittance; tax returns.
chevron_right
§ 188-76
Collection of tax.
chevron_right
§ 188-77
Interest; penalties; costs; fines.
chevron_right
§ 188-78
Severability.
chevron_right
§ 188-79
Purpose; effect on prior provisions.
chevron_right
§ 188-80
through § 188-81. (Reserved)
chevron_right
Article VI
Local Services Tax
chevron_right
§ 188-82
Definitions.
chevron_right
§ 188-83
Levy of tax.
chevron_right
§ 188-84
Exemption and refunds.
chevron_right
§ 188-85
Duty of employers to collect.
chevron_right
§ 188-86
Returns.
chevron_right
§ 188-87
Dates for determining tax liability and payment.
chevron_right
§ 188-88
Self-employed individuals.
chevron_right
§ 188-89
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 188-90
Nonresidents subject to tax.
chevron_right
§ 188-91
Administration of tax.
chevron_right
§ 188-92
Suits for collection.
chevron_right
§ 188-93
Violations and penalties.
chevron_right
§ 188-94
Interpretation of provisions.
chevron_right
Article VII
Local Economic Revitalization Tax Assistance
chevron_right
§ 188-95
Definitions.
chevron_right
§ 188-96
Designated area.
chevron_right
§ 188-97
Exemption amount.
chevron_right
§ 188-98
Procedure for obtaining exemption.
chevron_right
§ 188-99
Disqualification.
chevron_right
§ 188-100
Expiration.
chevron_right
§ 188-101
Appeals.
chevron_right