Township of Lower Southampton, PA
Bucks County
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Table of Contents
Table of Contents
Part 1 Amusement Tax

§ 24-101 Short title.

§ 24-102 Definitions.

§ 24-103 Levy of tax.

§ 24-104 Permanent and temporary amusement permits.

§ 24-105 Collection of tax.

§ 24-106 Additional penalty.

§ 24-107 Ticket prices.

§ 24-108 Bond for temporary amusement permits.

§ 24-109 Failure to file statement.

§ 24-110 Rules and regulations of Collector.

§ 24-111 Violations and penalties.

Part 2 Business Privilege Tax and Mercantile Tax

§ 24-201 Short title.

§ 24-202 Definitions.

§ 24-203 Who must file return.

§ 24-204 Subject and imposition of tax.

§ 24-205 Base and rate of tax.

§ 24-206 Exemptions and exclusions.

§ 24-207 Determination of gross receipts; attribution, allocation and apportionment of gross receipts.

§ 24-208 Interstate commerce.

§ 24-209 Returns.

§ 24-210 Interest.

§ 24-211 License required.

§ 24-212 Business privilege license posting.

§ 24-213 Duties of Tax Collector.

§ 24-214 Suit on collection and penalty.

§ 24-215 Disposition of taxes collected.

§ 24-216 Limitation of taxing authority.

§ 24-217 Method of recovery.

§ 24-218 Violations and penalties.

Part 3 Emergency and Municipal Services Tax

§ 24-301 Definitions.

§ 24-302 Levy and refund.

§ 24-303 Collection and payment.

§ 24-304 Returns.

§ 24-305 Individuals engaged in more than one occupation.

§ 24-306 Direct payment by taxpayers.

§ 24-307 Administration of tax.

§ 24-308 Suits for collection.

§ 24-309 Violations and penalties.

Part 4 Per Capita Tax

§ 24-401 Authority for enactment.

§ 24-402 Definition.

§ 24-403 Imposition of tax.

§ 24-404 Collection.

Part 5 Real Estate Transfer Tax

§ 24-501 Short title.

§ 24-502 Authority.

§ 24-503 Definitions.

§ 24-504 Imposition of tax; interest.

§ 24-505 Exempt parties.

§ 24-506 Excluded transactions.

§ 24-507 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 24-508 Acquired company.

§ 24-509 Credits against tax.

§ 24-510 Extension of lease.

§ 24-511 Proceeds of judicial sale.

§ 24-512 Duties of Recorder of Deeds.

§ 24-513 Statement of value.

§ 24-514 Civil penalties.

§ 24-515 Lien.

§ 24-516 Enforcement.

§ 24-517 Regulations.

§ 24-518 Determinations by Department of Revenue.

Part 6 (Reserved)

§ 24-601 (Reserved)

Part 7 Local Taxpayers Bill of Rights

§ 24-701 Definitions.

§ 24-702 Local Taxpayers Bill of Rights.

Part 8 Earned Income Tax

§ 24-801 Title.

§ 24-802 Definitions.

§ 24-803 Imposition of tax.

§ 24-804 Declaration and payment of tax.

§ 24-805 Collection at source.

§ 24-806 Powers and duties of Officer.

§ 24-807 Suit for collection of tax.

§ 24-808 Interest and penalties.

§ 24-809 Violations and penalties.