Township of Lower Merion, PA
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2024-05-15
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Part II: General Legislation
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Chapter 138 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 (Reserved)
- Ch 5 Administrative Code
- Ch 6 (Reserved)
- Ch 7 Board of Commissioners Procedural Code
- Ch 10 Cooperative and Intermunicipal Agreements
- Ch 12 Electoral Districts
- Ch 13 Environmental Advisory Council
- Ch 16 Health Advisory Council
- Ch 20 Library Services
- Ch 21 Lost Property, Disposition of
- Ch 23 (Reserved)
- Ch 25 (Reserved)
- Ch 26 Municipal Authorities
- Ch 32 Pensions and Employee Benefits
- Ch 34 Planning Agencies
- Ch 36 Police Department
- Ch 38 Township Records
- Part II: General Legislation
- Ch 49 Air Pollution
- Ch 51 Alarm Systems
- Ch 59 Brush, Grass and Weeds
- Ch 62 Building Construction
- Ch 64 Buildings, Numbering of
- Ch 67 Circuses and Carnivals
- Ch 68 (Reserved)
- Ch 69 Contractor Licensing
- Ch 72 Electrical Standards
- Ch 75 Fair Housing
- Ch 78 Fire Prevention
- Ch 82 Garbage and Refuse
- Ch 88 Historic Districts
- Ch 90 Health and Sanitation
- Ch 92 Housing-Property Maintenance
- Ch 93 Human Relations Commission; Discrimination
- Ch 95 Junk Dealers
- Ch 99 Littering; Handbill Distribution
- Ch 101 Natural Features Conservation
- Ch 102 (Reserved)
- Ch 103 Newspaper Separation and Collection
- Ch 105 Noise and Exterior Lighting
- Ch 107 Official Map
- Ch 109 Parks and Playgrounds
- Ch 111 Peace and Good Order
- Ch 113 Peddling and Soliciting
- Ch 115 Plumbing
- Ch 119 Real Estate Registry
- Ch 121 Stormwater Management and Erosion Control
- Ch 123 Security of Buildings
- Ch 126 Sewers
- Ch 128 Shade Trees
- Ch 130 Shopping Carts
- Ch 133 Streets and Sidewalks
- Ch 135 Subdivision and Land Development
- Ch 138 Taxation
- Ch 138 Art 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.
- Ch 138 Art 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.
- Ch 138 Art 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.
- Ch 138 Art 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.
- Ch 138 Art 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.
- Ch 138 Art 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.
- Ch 138 Art 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.
- Ch 138 Art VII Administrative Appeals
- § 138-73 Taxpayer petitions.
- § 138-74 Hearing on petition.
- § 138-75 Decision on petition.
- § 138-76 Hearing Officer.
- Ch 138 Art 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.
- Ch 140 Telecommunications Facilities
- Ch 141 Transient Retail Businesses
- Ch 143 Uniform Construction Code
- Ch 145 Vehicles and Traffic
- Ch 149 Watercourses
- Ch 151 Weapons
- Ch 155 Zoning
- Appendix
- Ch A161 Agreements and Contracts
- Ch A162 (Reserved)
- Ch A163 Building Line Ordinances
- Ch A164 Civil Service Commission: Rules and Regulations
- Ch A165 Curb Ordinances
- Ch A166 Electrical Examining Board: Rules and Regulations
- Ch A167 Fees
- Ch A168 Park Rules and Regulations
- Ch A169 Police Department: Code of Discipline
- Ch A170 Sidewalk Ordinances
- Ch A171 Street Ordinances
- Ch A172 Zoning Hearing Board: Rules
- Ch A173 Security Regulations
- Ch A174 Fire Lanes
- Ch A175 Code of Ethics
- Ch A176 (Reserved)
- Ch A177 Planting Materials and Specifications
- Ch A178 Wastewater Control Regulations
- Ch A179 Administrative Appeals
- Ch A180 Historic Resource Inventory
- Ch A181 Human Relations Commission: Rules and Regulations
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of Commissioners
of the Township of Lower Merion as indicated in article histories.
Amendments noted where applicable.]
