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Township of Abington, PA
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2023-06-08
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Part II: General Legislation
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Chapter 152 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 6
Bond of Treasurer
Ch 7
Code Appeals, Board of
Ch 8
Economic Development Committee
Ch 10
Environmental Advisory Council
Ch 12
Fire Department
Ch 14
Fire Police Force
Ch 19
Meetings
Ch 24
Officers and Employees
Ch 28
(Reserved)
Ch 31
Planning Commission
Ch 34
Police Department
Ch 36
Records
Ch 38
Salaries and Compensation
Ch 41
School Crossing Guards; Parking Enforcement Officers
Ch 42
Shade Tree Commission
Ch 44
Social Security
Ch 49
Vacant Property Review Board
Ch 50
Wards
Part II: General Legislation
Ch 56
Alarm Systems
Ch 57
Alcoholic Beverages
Ch 58
Animals
Ch 62
Building Construction
Ch 63
Contractor Registration
Ch 64
Contractor Anti-Discrimination
Ch 65
Burning
Ch 67
Construction Codes, Uniform
Ch 70
Drainage
Ch 72
Drug Paraphernalia
Ch 73
Dumpsters and Portable Storage Units
Ch 74
Emergencies, Public
Ch 75
Industrial Accidents
Ch 79
Fees
Ch 80
(Reserved)
Ch 83
Firearms and Other Weapons
Ch 85
Fire Prevention
Ch 88
Food Handling Establishments
Ch 92
Garbage, Rubbish and Refuse
Ch 95
Graffiti
Ch 98
Housing Standards
Ch 99
Human Relations
Ch 103
Condominiums
Ch 104
Loitering
Ch 105
Massage Establishments
Ch 105A
Newspapers and Newsracks
Ch 106
Noise
Ch 108
Nuisances
Ch 111
Numbering of Buildings
Ch 115
Parks, Playgrounds and School District Grounds
Ch 118
Peddling, Soliciting and Canvassing
Ch 121
Plumbing
Ch 122
Water Conservation
Ch 123
Property Sales, Construction or Alteration
Ch 124
Property, Township
Ch 125
Real Estate Registry
Ch 126
Real Estate Registry: Vacant Properties
Ch 127
Recycling
Ch 128
Refrigerators, Abandoned
Ch 132
Sewers and Sewage
Ch 133
(Reserved)
Ch 135
Smoking in Public Places
Ch 137
Snow and Ice Removal
Ch 140
Sound Equipment
Ch 142
Stormwater Management
Ch 143
Streets and Sidewalks
Ch 146
Subdivision and Land Development
Ch 149
Swimming Pools
Ch 152
Taxation
Ch 152 Art I
Mercantile License Tax
§ 152-1
Definitions.
§ 152-2
License.
§ 152-3
Tax.
§ 152-4
Computation of estimated tax.
§ 152-5
Returns.
§ 152-6
First return.
§ 152-7
Final return.
§ 152-8
Payment of tax.
§ 152-9
Duties of Tax Collector; violations and penalties.
§ 152-10
Method of recovery.
§ 152-11
Interest and penalty.
§ 152-12
Disposition of receipts.
§ 152-13
Limitations.
§ 152-14
Severability.
§ 152-15
Violations and penalties.
§ 152-16
Statutory authority.
Ch 152 Art II
Business Privilege Tax
§ 152-17
Definitions.
§ 152-18
Registration.
§ 152-19
Exemptions.
§ 152-20
Imposition of tax; interest.
§ 152-21
Estimated tax.
§ 152-22
Returns.
§ 152-23
Payment of tax.
§ 152-24
Powers and duties of Tax Collector; assessment proceedings; violations and penalties.
§ 152-25
Collection by civil action.
§ 152-26
Responsibilities of taxpayer.
§ 152-27
Construal of provisions; promulgation of rules and regulations.
§ 152-28
Refunds.
§ 152-29
Statutory authorization.
§ 152-30
Severability; effect on prior actions.
§ 152-31
Effective date.
Ch 152 Art III
Collection of Delinquent Real Estate Taxes
§ 152-32
Alternative collector appointed.
§ 152-33
Interest.
§ 152-34
Expenses and fees.
§ 152-35
Additional action.
§ 152-36
through § 152-47. (Reserved)
Ch 152 Art IV
Realty Transfer Tax
§ 152-48
Adoption of Local Realty Transfer Tax Act by reference to state transfer tax.
§ 152-49
Definitions.
§ 152-50
Imposition of tax; interest.
§ 152-51
Modifications in Realty Transfer Tax Act.
§ 152-52
Title.
§ 152-53
When effective.
§ 152-54
Severability.
§ 152-54.1
Interest, redeterminations and refunds.
§ 152-54.2
Real estate tax certification fee.
Ch 152 Art V
Local Services Tax
§ 152-55
Definitions.
§ 152-56
Levy of tax.
§ 152-57
Exemption and refunds.
§ 152-58
Duty of employers to collect.
§ 152-59
Returns.
§ 152-60
Dates for determining tax liability and payment.
§ 152-61
Self-employed individuals.
§ 152-62
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 152-63
Nonresidents subject to tax.
§ 152-64
Administration of tax.
§ 152-65
Suits for collection.
§ 152-65.1
Violations and penalties.
§ 152-65.2
Interpretation.
Ch 152 Art VI
Exemption for Certain Deteriorating Property
§ 152-66
Definitions.
§ 152-67
Eligible areas.
§ 152-68
Exemption amounts and criteria.
§ 152-69
Exemption schedule.
§ 152-70
Conditions for exemption.
§ 152-71
Notice to taxpayers; application for exemption.
§ 152-72
Procedure for obtaining exemption.
§ 152-73
Termination; continuance.
Ch 152 Art VII
Earned Income and Net Profits Tax
§ 152-74
Definitions.
§ 152-75
Imposition of tax; rate.
§ 152-76
Exemption.
§ 152-77
Individual tax returns and payments.
§ 152-78
Employer withholding, remittance, and tax returns.
§ 152-79
Collection of tax.
§ 152-80
Interest, penalties, costs, and fines.
§ 152-81
Purpose; effect on prior provisions.
Ch 152 Art VIII
Volunteer Service Earned Income Tax Credit and Real Property Tax Credit
§ 152-82
Scope and purpose.
§ 152-83
Definitions.
§ 152-84
Volunteer Service Tax Credit Program.
§ 152-85
Qualifying volunteer.
§ 152-86
Certification of qualifying volunteers.
§ 152-87
Earned income tax credit.
§ 152-88
Real property tax credit.
§ 152-89
Appeals.
§ 152-90
Exemption certificate.
§ 152-91
False reporting penalty.
Ch 154
Telecommunications
Ch 155
Traffic Control
Ch 156
Vehicles and Traffic
Ch 157
Vehicles, Parking of
Ch 158
Vehicles, Recreational
Ch 158A
Vehicles, Storage of
Ch 159
Water
Ch 160
Towing
Ch 162
Zoning
Appendix
Ch A167
Cable Television Franchise
Ch A168
Electric Franchise
Ch A169
(Reserved)
Ch A170
Telephone Franchise
Disposition List
Ch DL
Disposition List
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Chapter 152
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Abington as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Real estate registry — See Ch.
125
.
Article I
Mercantile License Tax
chevron_right
§ 152-1
Definitions.
chevron_right
§ 152-2
License.
chevron_right
§ 152-3
Tax.
chevron_right
§ 152-4
Computation of estimated tax.
chevron_right
§ 152-5
Returns.
chevron_right
§ 152-6
First return.
chevron_right
§ 152-7
Final return.
chevron_right
§ 152-8
Payment of tax.
chevron_right
§ 152-9
Duties of Tax Collector; violations and penalties.
chevron_right
§ 152-10
Method of recovery.
chevron_right
§ 152-11
Interest and penalty.
chevron_right
§ 152-12
Disposition of receipts.
chevron_right
§ 152-13
Limitations.
chevron_right
§ 152-14
Severability.
chevron_right
§ 152-15
Violations and penalties.
chevron_right
§ 152-16
Statutory authority.
chevron_right
Article II
Business Privilege Tax
chevron_right
§ 152-17
Definitions.
chevron_right
§ 152-18
Registration.
chevron_right
§ 152-19
Exemptions.
chevron_right
§ 152-20
Imposition of tax; interest.
chevron_right
§ 152-21
Estimated tax.
chevron_right
§ 152-22
Returns.
chevron_right
§ 152-23
Payment of tax.
chevron_right
§ 152-24
Powers and duties of Tax Collector; assessment proceedings; violations and penalties.
chevron_right
§ 152-25
Collection by civil action.
chevron_right
§ 152-26
Responsibilities of taxpayer.
chevron_right
§ 152-27
Construal of provisions; promulgation of rules and regulations.
chevron_right
§ 152-28
Refunds.
chevron_right
§ 152-29
Statutory authorization.
chevron_right
§ 152-30
Severability; effect on prior actions.
chevron_right
§ 152-31
Effective date.
chevron_right
Article III
Collection of Delinquent Real Estate Taxes
chevron_right
§ 152-32
Alternative collector appointed.
chevron_right
§ 152-33
Interest.
chevron_right
§ 152-34
Expenses and fees.
chevron_right
§ 152-35
Additional action.
chevron_right
§ 152-36
through § 152-47. (Reserved)
chevron_right
Article IV
Realty Transfer Tax
chevron_right
§ 152-48
Adoption of Local Realty Transfer Tax Act by reference to state transfer tax.
chevron_right
§ 152-49
Definitions.
chevron_right
§ 152-50
Imposition of tax; interest.
chevron_right
§ 152-51
Modifications in Realty Transfer Tax Act.
chevron_right
§ 152-52
Title.
chevron_right
§ 152-53
When effective.
chevron_right
§ 152-54
Severability.
chevron_right
§ 152-54.1
Interest, redeterminations and refunds.
chevron_right
§ 152-54.2
Real estate tax certification fee.
chevron_right
Article V
Local Services Tax
chevron_right
§ 152-55
Definitions.
chevron_right
§ 152-56
Levy of tax.
chevron_right
§ 152-57
Exemption and refunds.
chevron_right
§ 152-58
Duty of employers to collect.
chevron_right
§ 152-59
Returns.
chevron_right
§ 152-60
Dates for determining tax liability and payment.
chevron_right
§ 152-61
Self-employed individuals.
chevron_right
§ 152-62
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 152-63
Nonresidents subject to tax.
chevron_right
§ 152-64
Administration of tax.
chevron_right
§ 152-65
Suits for collection.
chevron_right
§ 152-65.1
Violations and penalties.
chevron_right
§ 152-65.2
Interpretation.
chevron_right
Article VI
Exemption for Certain Deteriorating Property
chevron_right
§ 152-66
Definitions.
chevron_right
§ 152-67
Eligible areas.
chevron_right
§ 152-68
Exemption amounts and criteria.
chevron_right
§ 152-69
Exemption schedule.
chevron_right
§ 152-70
Conditions for exemption.
chevron_right
§ 152-71
Notice to taxpayers; application for exemption.
chevron_right
§ 152-72
Procedure for obtaining exemption.
chevron_right
§ 152-73
Termination; continuance.
chevron_right
Article VII
Earned Income and Net Profits Tax
chevron_right
§ 152-74
Definitions.
chevron_right
§ 152-75
Imposition of tax; rate.
chevron_right
§ 152-76
Exemption.
chevron_right
§ 152-77
Individual tax returns and payments.
chevron_right
§ 152-78
Employer withholding, remittance, and tax returns.
chevron_right
§ 152-79
Collection of tax.
chevron_right
§ 152-80
Interest, penalties, costs, and fines.
chevron_right
§ 152-81
Purpose; effect on prior provisions.
chevron_right
Article VIII
Volunteer Service Earned Income Tax Credit and Real Property Tax Credit
chevron_right
§ 152-82
Scope and purpose.
chevron_right
§ 152-83
Definitions.
chevron_right
§ 152-84
Volunteer Service Tax Credit Program.
chevron_right
§ 152-85
Qualifying volunteer.
chevron_right
§ 152-86
Certification of qualifying volunteers.
chevron_right
§ 152-87
Earned income tax credit.
chevron_right
§ 152-88
Real property tax credit.
chevron_right
§ 152-89
Appeals.
chevron_right
§ 152-90
Exemption certificate.
chevron_right
§ 152-91
False reporting penalty.
chevron_right