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Township of Lower Merion, PA
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Part II General Legislation
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Chapter 138 Taxation
Chapter 138
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Lower Merion as indicated in article histories. Amendments noted where applicable.]
Article I
Realty Transfer Tax
§ 138-1
Definitions.
§ 138-2
Imposition of tax; interest.
§ 138-3
Statement of value.
§ 138-4
Payment of tax; filing of record of transfer.
§ 138-5
Administration.
§ 138-6
Contents of document submitted for recording or registration.
§ 138-7
Ground for refusal to register documents.
§ 138-8
Exempt parties.
§ 138-9
Excluded transactions.
§ 138-10
Taxable documents.
§ 138-11
Acquired companies.
§ 138-12
Credits against tax.
§ 138-12.1
Extension of lease.
§ 138-12.2
Proceeds of judicial sale.
§ 138-12.3
Civil penalties.
§ 138-12.4
Tax to become lien.
§ 138-12.5
Powers and duties of Recorder of Deeds.
§ 138-12.6
Determination and notice of tax; lien.
§ 138-12.7
Refunds.
§ 138-13
Prohibited acts.
§ 138-14
Violations and penalties.
Article II
Local Services Tax
§ 138-15
Definitions.
§ 138-16
Levy of tax.
§ 138-16.1
Exemption and refunds.
§ 138-17
Duty of employers to collect.
§ 138-18
Returns.
§ 138-19
Dates for determining tax liability and payment.
§ 138-20
Self-employed individuals.
§ 138-21
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 138-22
Nonresidents subject to tax.
§ 138-23
Administration and enforcement of tax.
§ 138-24
Suits for collection; interest and penalties on unpaid tax.
§ 138-24.1
Violations and penalties.
§ 138-24.2
Interpretation; validity.
Article III
Mercantile License Tax
§ 138-25
Definitions.
§ 138-26
Mercantile license required.
§ 138-27
Imposition of tax.
§ 138-28
Computation of gross volume of business.
§ 138-29
Returns.
§ 138-30
Payment of tax; deduction.
§ 138-31
Books, papers and records to be available for examination.
§ 138-32
Duties of Collector.
§ 138-33
Method of recovery.
§ 138-34
Interest on delinquent payments.
§ 138-35
Disposition of receipts.
§ 138-36
Construal of provisions; limitations.
§ 138-37
Violations and penalties.
§ 138-38
Apportionment of tax for initial tax year.
§ 138-39
Statutory authority.
Article IV
Business Privilege Tax
§ 138-40
Definitions.
§ 138-41
Registration of business or trade required.
§ 138-42
Imposition of tax.
§ 138-43
Exemption; joint return.
§ 138-44
Computation of gross receipts.
§ 138-45
Returns.
§ 138-46
Payment of tax; deductions.
§ 138-46.1
Books, papers and records to be available for examination.
§ 138-47
Duties of Collector.
§ 138-48
Method of recovery.
§ 138-49
Interest on delinquent payments.
§ 138-50
Disposition of receipts.
§ 138-51
Construal of provisions; limitation and intent.
§ 138-52
Violations and penalties.
§ 138-53
Apportionment of tax for initial tax year.
§ 138-54
Statutory authority.
Article V
Real Estate Tax Discount and Penalty
§ 138-55
Statutory authority.
§ 138-56
Discount for timely payments; penalty for delinquent payments; rounding to the nearest dollar.
§ 138-57
Applicability of provisions.
Article VA
Real Estate Tax Deferment
§ 138-57.1
Deferral of real estate tax increases.
§ 138-57.2
Amount of tax deferral.
§ 138-57.3
Application procedure.
§ 138-57.4
Applicability of provisions.
Article VB
Affordable Housing Tax Exemption
§ 138-57.5
Definitions; word usage.
§ 138-57.6
Requirements and procedures.
§ 138-57.7
Eligibility and conditions.
§ 138-57.8
Authorization of exemptions.
§ 138-57.9
Standard exemption schedule.
§ 138-57.10
Designation of deteriorated areas.
§ 138-57.11
Exemption schedule for deteriorated areas.
§ 138-57.12
Notification and application procedures.
§ 138-57.13
Rules and regulations.
§ 138-57.14
Default, repayment, and appeal process.
§ 138-57.15
Prohibitions.
Article VI
Institution and Service Privilege Tax
§ 138-58
Definitions; word usage.
§ 138-59
Registration required; fee.
§ 138-60
Imposition of tax.
§ 138-61
Computation of gross receipts.
§ 138-62
Returns.
§ 138-63
Payment of tax.
§ 138-64
Books, papers and records to be available for examination.
§ 138-65
Duties of Collector.
§ 138-66
Method of recovery.
§ 138-67
Interest on delinquent payments.
§ 138-68
Disposition of receipts.
§ 138-69
Applicability.
§ 138-70
Violations and penalties.
§ 138-71
Apportionment of tax for initial tax year.
§ 138-72
Statutory authority.
Article VII
Administrative Appeals
§ 138-73
Taxpayer petitions.
§ 138-74
Hearing on petition.
§ 138-75
Decision on petition.
§ 138-76
Hearing Officer.
Article VIII
Collection of Delinquent Real Estate Taxes
§ 138-77
Appointment of alternative Collector; authorization to file liens.
§ 138-78
Interest rate.
§ 138-79
Charges, expenses and fees.
§ 138-80
Implementation of provisions.