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Township of Penn, PA
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2023-12-20
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Part II: General Legislation
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Chapter 172 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 3
Administrative Assistant
Ch 5
Auditor
Ch 9
Authorities, Municipal
Ch 13
Boards and Commissions
Ch 17
Drug Task Force
Ch 20
Fire Department
Ch 24
Library
Ch 28
Manager
Ch 32
Officers and Employees
Ch 35
Pensions
Ch 42
Police Department
Ch 44
Policies
Ch 45
Records
Ch 46
Residency Requirements
Ch 48
Salaries and Compensation
Ch 49
Wards
Part II: General Legislation
Ch 50
Adult Entertainment
Ch 53
Alarms, False
Ch 54
Animals
Ch 59
(Reserved)
Ch 63
Building Construction
Ch 67
Buildings, Dangerous
Ch 75
Burning, Outdoor
Ch 78
Claims, Municipal
Ch 81
Curfew
Ch 83
Driveways and Access Roads
Ch 84
Fireworks
Ch 86
Floodplain Management
Ch 88
Hazardous Materials or Substances
Ch 90
Impact Fees
Ch 92
Insurance
Ch 104
Junk Dealers and Junkyards
Ch 105
(Reserved)
Ch 106
Key Boxes
Ch 110
Massage Establishments
Ch 115
Parks and Recreation
Ch 121
Peddling and Soliciting
Ch 125
Property Maintenance
Ch 129
Real Estate Registry
Ch 133
Sewers
Ch 135
Sexually Oriented Businesses
Ch 138
Solid Waste
Ch 144
Stormwater Management and Land Disturbance Activity
Ch 150
Streets and Sidewalks
Ch 156
Subdivision and Land Development
Ch 172
Taxation
Ch 172 Art I
Earned Income Tax
ยงย 172-1
Definitions.
ยงย 172-2
Imposition of tax.
ยงย 172-3
Special Tax Collector.
ยงย 172-4
Declaration and payment of tax.
ยงย 172-5
Deductions by employer.
ยงย 172-6
Investigation of records.
ยงย 172-7
Interest and penalties.
ยงย 172-8
Suit for collection of tax.
ยงย 172-9
Violations and penalties.
ยงย 172-10
Applicability.
ยงย 172-11
Collection expenses.
ยงย 172-12
Powers and duties of Special Tax Collector.
Ch 172 Art II
Local Services Tax
ยงย 172-13
Title.
ยงย 172-14
Legislative Authority.
ยงย 172-15
Purpose.
ยงย 172-16
Definitions.
ยงย 172-17
Levy of tax.
ยงย 172-18
Exemption and refunds.
ยงย 172-19
Duty of employers to collect.
ยงย 172-20
Returns.
ยงย 172-21
Dates for determining tax liability and payment.
ยงย 172-22
Self-employed individuals.
ยงย 172-23
Individuals engaged in more than one occupation or employed in more than one political subdivision.
ยงย 172-24
Nonresidents subject to tax.
ยงย 172-25
Duty of Collector; administration and enforcement of tax.
ยงย 172-25.1
Recovery of unpaid tax; interest; penalty for nonpayment.
ยงย 172-25.2
Violations and penalties.
ยงย 172-25.3
Interpretation; validity.
Ch 172 Art III
Occupational Residence Tax
ยงย 172-26
Definitions.
ยงย 172-27
Imposition of tax.
ยงย 172-28
Authority to collect tax.
ยงย 172-29
Payment of tax.
ยงย 172-30
Collection at source.
ยงย 172-31
Duties of Collector.
ยงย 172-32
Enforcement; rules and regulations.
ยงย 172-33
Failure to pay tax.
ยงย 172-34
Right of collection.
ยงย 172-35
Collection of unpaid taxes.
ยงย 172-36
Violations and penalties.
ยงย 172-37
Applicability.
Ch 172 Art IV
(Reserved)
ยงย 172-38
through ยงย 172-48. (Reserved)
Ch 172 Art V
Realty Transfer Tax
ยงย 172-49
Short title.
ยงย 172-50
Authority.
ยงย 172-51
Definitions.
ยงย 172-52
Imposition of tax; interest.
ยงย 172-53
Exempt parties.
ยงย 172-54
Excluded transactions.
ยงย 172-55
Document of transfer or devise of title.
ยงย 172-56
Acquired company.
ยงย 172-57
Credits against tax.
ยงย 172-58
Extension of lease.
ยงย 172-59
Proceeds of judicial sale.
ยงย 172-60
Duties of Recorder of Deeds.
ยงย 172-61
Statement of value.
ยงย 172-62
Civil penalties.
ยงย 172-63
Lien.
ยงย 172-64
Enforcement.
ยงย 172-65
Authority of Tax Collector; rules and regulations.
ยงย 172-66
Violations and penalties.
Ch 172 Art VI
Per Capita Tax
ยงย 172-67
Purpose; rate; age and income criteria.
ยงย 172-68
Payment of tax; authority.
ยงย 172-69
Collection of tax.
ยงย 172-70
Penalty for delinquent payments.
ยงย 172-71
(Reserved)
ยงย 172-72
(Reserved)
ยงย 172-73
(Reserved)
ยงย 172-74
(Reserved)
ยงย 172-75
(Reserved)
ยงย 172-76
(Reserved)
ยงย 172-77
(Reserved)
ยงย 172-78
(Reserved)
ยงย 172-79
(Reserved)
Ch 172 Art VII
Tax Certification
ยงย 172-80
Authority of Tax Collector.
ยงย 172-81
Fees.
ยงย 172-82
Compensation of Tax Collector.
ยงย 172-83
(Reserved)
ยงย 172-84
(Reserved)
ยงย 172-85
(Reserved)
ยงย 172-86
(Reserved)
ยงย 172-87
(Reserved)
ยงย 172-88
(Reserved)
ยงย 172-89
(Reserved)
Ch 172 Art VIII
Delinquent Taxes
ยงย 172-90
Penalty imposed.
ยงย 172-91
Schedule of attorney's fees.
Ch 172 Art IX
Local Economic Revitalization Tax Assistance
ยงย 172-92
Definitions.
ยงย 172-93
Designated area.
ยงย 172-94
Exemptions.
ยงย 172-95
When effective.
ยงย 172-96
Severability.
ยงย 172-97
Declaration of purpose.
ยงย 172-98
Repealer.
Ch 172 Art X
Volunteer Service Credit Program
ยงย 172-99
Recitals.
ยงย 172-100
Definitions.
ยงย 172-101
Volunteer Service Credit Program.
ยงย 172-102
Earned income tax credit.
ยงย 172-103
Real property tax credit.
ยงย 172-104
Appeals.
ยงย 172-105
Penalties for false reporting.
ยงย 172-106
Severability.
ยงย 172-107
Effective date.
Ch 180
Vehicles and Traffic
Ch 188
Water
Ch 190
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 172
Taxation
[HISTORY: Adopted by the Board of Commissioners as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
Attachment 1 - Exhibit A
Article I
Earned Income Tax
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ยงย 172-1
Definitions.
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ยงย 172-2
Imposition of tax.
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ยงย 172-3
Special Tax Collector.
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ยงย 172-4
Declaration and payment of tax.
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ยงย 172-5
Deductions by employer.
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ยงย 172-6
Investigation of records.
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ยงย 172-7
Interest and penalties.
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ยงย 172-8
Suit for collection of tax.
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ยงย 172-9
Violations and penalties.
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ยงย 172-10
Applicability.
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ยงย 172-11
Collection expenses.
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ยงย 172-12
Powers and duties of Special Tax Collector.
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Article II
Local Services Tax
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ยงย 172-13
Title.
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ยงย 172-14
Legislative Authority.
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ยงย 172-15
Purpose.
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ยงย 172-16
Definitions.
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ยงย 172-17
Levy of tax.
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ยงย 172-18
Exemption and refunds.
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ยงย 172-19
Duty of employers to collect.
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ยงย 172-20
Returns.
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ยงย 172-21
Dates for determining tax liability and payment.
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ยงย 172-22
Self-employed individuals.
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ยงย 172-23
Individuals engaged in more than one occupation or employed in more than one political subdivision.
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ยงย 172-24
Nonresidents subject to tax.
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ยงย 172-25
Duty of Collector; administration and enforcement of tax.
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ยงย 172-25.1
Recovery of unpaid tax; interest; penalty for nonpayment.
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ยงย 172-25.2
Violations and penalties.
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ยงย 172-25.3
Interpretation; validity.
chevron_right
Article III
Occupational Residence Tax
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ยงย 172-26
Definitions.
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ยงย 172-27
Imposition of tax.
chevron_right
ยงย 172-28
Authority to collect tax.
chevron_right
ยงย 172-29
Payment of tax.
chevron_right
ยงย 172-30
Collection at source.
chevron_right
ยงย 172-31
Duties of Collector.
chevron_right
ยงย 172-32
Enforcement; rules and regulations.
chevron_right
ยงย 172-33
Failure to pay tax.
chevron_right
ยงย 172-34
Right of collection.
chevron_right
ยงย 172-35
Collection of unpaid taxes.
chevron_right
ยงย 172-36
Violations and penalties.
chevron_right
ยงย 172-37
Applicability.
chevron_right
Article IV
(Reserved)
chevron_right
ยงย 172-38
through ยงย 172-48. (Reserved)
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Article V
Realty Transfer Tax
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ยงย 172-49
Short title.
chevron_right
ยงย 172-50
Authority.
chevron_right
ยงย 172-51
Definitions.
chevron_right
ยงย 172-52
Imposition of tax; interest.
chevron_right
ยงย 172-53
Exempt parties.
chevron_right
ยงย 172-54
Excluded transactions.
chevron_right
ยงย 172-55
Document of transfer or devise of title.
chevron_right
ยงย 172-56
Acquired company.
chevron_right
ยงย 172-57
Credits against tax.
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ยงย 172-58
Extension of lease.
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ยงย 172-59
Proceeds of judicial sale.
chevron_right
ยงย 172-60
Duties of Recorder of Deeds.
chevron_right
ยงย 172-61
Statement of value.
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ยงย 172-62
Civil penalties.
chevron_right
ยงย 172-63
Lien.
chevron_right
ยงย 172-64
Enforcement.
chevron_right
ยงย 172-65
Authority of Tax Collector; rules and regulations.
chevron_right
ยงย 172-66
Violations and penalties.
chevron_right
Article VI
Per Capita Tax
chevron_right
ยงย 172-67
Purpose; rate; age and income criteria.
chevron_right
ยงย 172-68
Payment of tax; authority.
chevron_right
ยงย 172-69
Collection of tax.
chevron_right
ยงย 172-70
Penalty for delinquent payments.
chevron_right
ยงย 172-71
(Reserved)
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ยงย 172-72
(Reserved)
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ยงย 172-73
(Reserved)
chevron_right
ยงย 172-74
(Reserved)
chevron_right
ยงย 172-75
(Reserved)
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ยงย 172-76
(Reserved)
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ยงย 172-77
(Reserved)
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ยงย 172-78
(Reserved)
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ยงย 172-79
(Reserved)
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Article VII
Tax Certification
chevron_right
ยงย 172-80
Authority of Tax Collector.
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ยงย 172-81
Fees.
chevron_right
ยงย 172-82
Compensation of Tax Collector.
chevron_right
ยงย 172-83
(Reserved)
chevron_right
ยงย 172-84
(Reserved)
chevron_right
ยงย 172-85
(Reserved)
chevron_right
ยงย 172-86
(Reserved)
chevron_right
ยงย 172-87
(Reserved)
chevron_right
ยงย 172-88
(Reserved)
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ยงย 172-89
(Reserved)
chevron_right
Article VIII
Delinquent Taxes
chevron_right
ยงย 172-90
Penalty imposed.
chevron_right
ยงย 172-91
Schedule of attorney's fees.
chevron_right
Article IX
Local Economic Revitalization Tax Assistance
chevron_right
ยงย 172-92
Definitions.
chevron_right
ยงย 172-93
Designated area.
chevron_right
ยงย 172-94
Exemptions.
chevron_right
ยงย 172-95
When effective.
chevron_right
ยงย 172-96
Severability.
chevron_right
ยงย 172-97
Declaration of purpose.
chevron_right
ยงย 172-98
Repealer.
chevron_right
Article X
Volunteer Service Credit Program
chevron_right
ยงย 172-99
Recitals.
chevron_right
ยงย 172-100
Definitions.
chevron_right
ยงย 172-101
Volunteer Service Credit Program.
chevron_right
ยงย 172-102
Earned income tax credit.
chevron_right
ยงย 172-103
Real property tax credit.
chevron_right
ยงย 172-104
Appeals.
chevron_right
ยงย 172-105
Penalties for false reporting.
chevron_right
ยงย 172-106
Severability.
chevron_right
ยงย 172-107
Effective date.
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