Township of Lower Providence, PA Taxation

Township of Lower Providence, PA

Montgomery County

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Table of Contents

Table of Contents

Part I, Administrative Legislation
Ch 1 General Provisions
Ch 6 Cable Television
Ch 8 Development Committee, Township
Ch 9 Drug and Alcohol Advisory Council
Ch 10 Drug Task Force
Ch 11 Emergencies
Ch 21 Manager, Township
Ch 27 Officers and Employees: Police Powers
Ch 31 Park and Recreation Board
Ch 34 Pensions
Ch 37 Planning Commission
Ch 40 Police Department
Ch 43 Salaries and Compensation
Ch 45 Sewer Authority
Ch 48 Tax Collection
Part II, General Legislation
Ch 52 Alarm Systems
Ch 55 Apartment Registration
Ch 60 Blasting
Ch 64 Brush, Grass and Weeds
Ch 67 Building Construction
Ch 68 Buildings, Numbering of
Ch 69 Carnivals, Fairs and Circuses
Ch 70 Certificates of Compliance
Ch 71 Curfew
Ch 75 Dogs
Ch 77 Drug Paraphernalia
Ch 79 Emergency Services
Ch 81 Fences and Walls
Ch 83 Fire Prevention
Ch 86 Floodplain Conservation and Damage Prevention
Ch 90 Garage Sales
Ch 93 Garbage, Rubbish and Refuse
Ch 95 Business License Fees
Ch 96 Impact Fees
Ch 98 Junkyards and Dealers
Ch 100 Kerosene Heating Units
Ch 101 Landfills, Closed
Ch 102A Mechanical Standards
Ch 103 Noise
Ch 104 Nuisances
Ch 105 Outdoor Lighting
Ch 106 Parks
Ch 107 Street/Corner Temporary Vendors
Ch 108 Peddling and Soliciting
Ch 112 (Reserved)
Ch 114 Property Maintenance
Ch 117 Sewers
Ch 120 Streets and Sidewalks
Ch 123 Subdivision and Development of Land
Ch 126 Swimming Pools
Ch 129 Stormwater Management
Ch 130 Taxation
Ch 130 Art I Earned Income Tax
§ 130-1 Definitions.
§ 130-2 Imposition of tax.
§ 130-3 Declaration and payment of tax.
§ 130-4 Collection at source.
§ 130-5 Earned Income Tax Collector: powers, duties and regulations.
§ 130-6 Suit for collection of tax.
§ 130-7 Interest and penalties.
§ 130-8 Violations and penalties.
§ 130-9 Exemptions.
§ 130-10 Effective date; continuance.
Ch 130 Art II Realty Transfer Tax
§ 130-11 Title.
§ 130-12 Authority.
§ 130-13 Definitions.
§ 130-14 Imposition of tax; interest.
§ 130-15 Exempt parties.
§ 130-16 Excluded transactions.
§ 130-17 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 130-18 Acquired company.
§ 130-19 Credits against tax.
§ 130-20 Extension of lease.
§ 130-21 Proceeds from judicial sale.
§ 130-22 Duties of Recorder of Deeds.
§ 130-23 Statement of value.
§ 130-23.1 Civil penalties.
§ 130-23.2 Lien.
§ 130-23.3 Enforcement.
§ 130-23.4 Regulations.
§ 130-23.5 Severability.
§ 130-23.6 Effective date.
§ 130-23.7 Repealer.
Ch 130 Art III Amusement Tax
§ 130-24 Definitions.
§ 130-25 Rate of tax and exemptions.
§ 130-26 Permits required; application procedure; issuance; revocation.
§ 130-27 Collection of tax by producers.
§ 130-28 Reports and payments by producers; daily records to be kept.
§ 130-29 Additional penalty.
§ 130-30 Examination of records.
§ 130-31 Confidentiality of information.
§ 130-32 Taxes recoverable as debts.
§ 130-33 Estimate in absence of report.
§ 130-34 Taxes payable into treasury.
§ 130-35 Adoption of rules.
§ 130-36 Violations and penalties.
Ch 130 Art IV Penalties on Delinquent Taxes
§ 130-37 Assessment of penalty.
§ 130-38 Addition of penalty to tax.
§ 130-39 When new penalty rate effective.
Ch 130 Art V Mechanical Amusement Device and Vending Machine Tax
§ 130-40 Definitions and word usage.
§ 130-41 Imposition of tax; rate.
§ 130-42 Date of payment; refund.
§ 130-43 Application; seal; removal of device.
§ 130-44 Late penalty.
§ 130-45 Authorization to examine records; information to be confidential.
§ 130-46 Recovery of penalties, interests and costs.
§ 130-47 Moneys to be general revenue.
§ 130-48 Administration expenses.
§ 130-49 Applicability.
§ 130-50 Violations and penalties.
§ 130-51 Effective date.
Ch 130 Art VI Local Services Tax
§ 130-52 Definitions.
§ 130-53 Levy of tax.
§ 130-54 Exemption and refunds.
§ 130-55 Duty of employers to collect.
§ 130-56 Returns.
§ 130-57 Dates for determining tax liability and payment.
§ 130-58 Self-employed individuals.
§ 130-59 Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 130-60 Nonresidents subject to tax.
§ 130-61 Duty of Collector; administration and enforcement of tax.
§ 130-62 Recovery of unpaid tax; interest; penalty for nonpayment.
§ 130-63 Violations and penalties.
§ 130-64 Interpretation; validity.
§ 130-65 (Reserved)
§ 130-66 (Reserved)
Ch 130 Art VII Per Capita Tax
§ 130-67 Levy of tax.
§ 130-68 Duties of per capita tax collector.
§ 130-69 Discounts and penalties.
§ 130-70 When effective; continuance without annual reenactment.
Ch 130 Art VIII Delinquent Tax Collector
§ 130-71 Appointment.
§ 130-72 Powers and duties.
Ch 130 Art IX Fees for Tax Certifications, Duplicate Tax Bills and Returned Checks
§ 130-73 Certifications.
§ 130-74 Duplicate bills.
§ 130-75 Checks returned for insufficient funds.
Ch 130 Art X Collection of Delinquent Real Estate Taxes
§ 130-76 Appointment of alternative collector; authority.
§ 130-77 Interest rate on unpaid taxes.
§ 130-78 Rates for charges, expenses and attorneys’ fees.
§ 130-79 Implementation of provisions.
Ch 130 Art XI Local Economic Revitalization Tax Assistance
§ 130-80 Definitions.
§ 130-81 Eligible property.
§ 130-82 Exemption amount.
§ 130-83 Procedure for obtaining exemption.
§ 130-84 Disqualification.
§ 130-85 Expiration.
§ 130-86 Appeals.
Ch 135 Vehicles, Abandoned
Ch 138 Vehicles and Traffic
Ch 140 Water
Ch 143 Zoning
Disposition List
Ch DL Disposition List

Public Documents

Chapter 130 Taxation

[HISTORY: Adopted by the Board of Supervisors of the Township of Lower Providence as indicated in article histories. Amendments noted where applicable.]

Chapter 130 Taxation

Article I Earned Income Tax

§ 130-1 Definitions.

§ 130-2 Imposition of tax.

§ 130-3 Declaration and payment of tax.

§ 130-4 Collection at source.

§ 130-5 Earned Income Tax Collector: powers, duties and regulations.

§ 130-6 Suit for collection of tax.

§ 130-7 Interest and penalties.

§ 130-8 Violations and penalties.

§ 130-9 Exemptions.

§ 130-10 Effective date; continuance.

Article II Realty Transfer Tax

§ 130-11 Title.

§ 130-12 Authority.

§ 130-13 Definitions.

§ 130-14 Imposition of tax; interest.

§ 130-15 Exempt parties.

§ 130-16 Excluded transactions.

§ 130-17 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 130-18 Acquired company.

§ 130-19 Credits against tax.

§ 130-20 Extension of lease.

§ 130-21 Proceeds from judicial sale.

§ 130-22 Duties of Recorder of Deeds.

§ 130-23 Statement of value.

§ 130-23.1 Civil penalties.

§ 130-23.2 Lien.

§ 130-23.3 Enforcement.

§ 130-23.4 Regulations.

§ 130-23.5 Severability.

§ 130-23.6 Effective date.

§ 130-23.7 Repealer.

Article III Amusement Tax

§ 130-24 Definitions.

§ 130-25 Rate of tax and exemptions.

§ 130-26 Permits required; application procedure; issuance; revocation.

§ 130-27 Collection of tax by producers.

§ 130-28 Reports and payments by producers; daily records to be kept.

§ 130-29 Additional penalty.

§ 130-30 Examination of records.

§ 130-31 Confidentiality of information.

§ 130-32 Taxes recoverable as debts.

§ 130-33 Estimate in absence of report.

§ 130-34 Taxes payable into treasury.

§ 130-35 Adoption of rules.

§ 130-36 Violations and penalties.

Article IV Penalties on Delinquent Taxes

§ 130-37 Assessment of penalty.

§ 130-38 Addition of penalty to tax.

§ 130-39 When new penalty rate effective.

Article V Mechanical Amusement Device and Vending Machine Tax

§ 130-40 Definitions and word usage.

§ 130-41 Imposition of tax; rate.

§ 130-42 Date of payment; refund.

§ 130-43 Application; seal; removal of device.

§ 130-44 Late penalty.

§ 130-45 Authorization to examine records; information to be confidential.

§ 130-46 Recovery of penalties, interests and costs.

§ 130-47 Moneys to be general revenue.

§ 130-48 Administration expenses.

§ 130-49 Applicability.

§ 130-50 Violations and penalties.

§ 130-51 Effective date.

Article VI Local Services Tax

§ 130-52 Definitions.

§ 130-53 Levy of tax.

§ 130-54 Exemption and refunds.

§ 130-55 Duty of employers to collect.

§ 130-56 Returns.

§ 130-57 Dates for determining tax liability and payment.

§ 130-58 Self-employed individuals.

§ 130-59 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 130-60 Nonresidents subject to tax.

§ 130-61 Duty of Collector; administration and enforcement of tax.

§ 130-62 Recovery of unpaid tax; interest; penalty for nonpayment.

§ 130-63 Violations and penalties.

§ 130-64 Interpretation; validity.

§ 130-65 (Reserved)

§ 130-66 (Reserved)

Article VII Per Capita Tax

§ 130-67 Levy of tax.

§ 130-68 Duties of per capita tax collector.

§ 130-69 Discounts and penalties.

§ 130-70 When effective; continuance without annual reenactment.

Article VIII Delinquent Tax Collector

§ 130-71 Appointment.

§ 130-72 Powers and duties.

Article IX Fees for Tax Certifications, Duplicate Tax Bills and Returned Checks

§ 130-73 Certifications.

§ 130-74 Duplicate bills.

§ 130-75 Checks returned for insufficient funds.

Article X Collection of Delinquent Real Estate Taxes

§ 130-76 Appointment of alternative collector; authority.

§ 130-77 Interest rate on unpaid taxes.

§ 130-78 Rates for charges, expenses and attorneys’ fees.

§ 130-79 Implementation of provisions.

Article XI Local Economic Revitalization Tax Assistance

§ 130-80 Definitions.

§ 130-81 Eligible property.

§ 130-82 Exemption amount.

§ 130-83 Procedure for obtaining exemption.

§ 130-84 Disqualification.

§ 130-85 Expiration.

§ 130-86 Appeals.