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Township of Abington, PA
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Part II General Legislation
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Chapter 152 Taxation
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
§ 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.
Article 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.
Article 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)
Article 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.
Article 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.
Article 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.
Article 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.
Article VIII
Volunteer Service Earned Income Tax Credit and Real Property Tax Credit
§ 152-82
Purpose.
§ 152-83
Definitions.
§ 152-84
Establishment of tax credit program.
§ 152-85
Real property tax credit.
§ 152-86
Earned income tax credit.
§ 152-87
Appeals.
§ 152-88
Penalties for false reporting.