Township of Lower Moreland, PA
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2023-03-14
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Part II: General Legislation
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Chapter 188 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 8 Audits
- Ch 15 Ethics, Code of
- Ch 18 Firemen's Relief Association
- Ch 22 Health, Board of
- Ch 24 Historic District
- Ch 28 Library
- Ch 32 Manager
- Ch 35 Meetings
- Ch 38 Municipal Authority
- Ch 40 Nondiscrimination
- Ch 45 Pensions
- Ch 50 Planning Commission
- Ch 58 Salaries and Compensation
- Ch 60 Seal and Arms
- Ch 62 Social Security and Retirement
- Ch 64 Workers' Compensation Trust
- Part II: General Legislation
- Ch 68 Alarm Systems
- Ch 72 Animals
- Ch 82 Building Construction
- Ch 86 Buildings, Numbering of
- Ch 100 Firearms
- Ch 105 Fire Prevention
- Ch 106 Fireworks
- Ch 108 Floodplain Conservation and Damage Prevention
- Ch 112 Food-Handling Establishments
- Ch 116 (Reserved)
- Ch 118 Insurance
- Ch 128 (Reserved)
- Ch 132 Parks and Playgrounds
- Ch 134 Pawnbrokers and Secondhand Dealers
- Ch 136 Peace and Good Order
- Ch 140 Peddling and Soliciting
- Ch 144 Plumbing
- Ch 150 Property Maintenance
- Ch 160 Sewers
- Ch 168 Solid Waste Management
- Ch 172 Stormwater Management
- Ch 176 Streets and Sidewalks
- Ch 180 Subdivision and Land Development
- Ch 184 Swimming and Bathing Pools; Artificial Bodies of Water
- Ch 188 Taxation
- Ch 188 Art I Delinquent Real Estate Taxes
- § 188-1 Appointment of alternate collector; filing of liens.
- § 188-2 Interest.
- § 188-3 Charges, expenses and fees.
- § 188-4 Authorization for additional action.
- § 188-5 Severability; right to amend provisions.
- § 188-6 through § 188-7. (Reserved)
- Ch 188 Art II Business Privilege Tax
- § 188-8 Title.
- § 188-9 Definitions.
- § 188-10 Applicability.
- § 188-11 Determination of taxable place of business.
- § 188-12 Gross receipts.
- § 188-13 Tax returns on cash or accrual basis.
- § 188-14 Deductions from gross receipts.
- § 188-15 Exclusions.
- § 188-16 Receipts from interstate and foreign commerce.
- § 188-17 Gross receipts from both sales and services.
- § 188-18 Certificate of registration; term; fees; late charges.
- § 188-19 Registration forms; where to file.
- § 188-20 Annual tax.
- § 188-21 Return to be filed.
- § 188-22 Time of filing.
- § 188-23 Determination of gross receipts.
- § 188-24 Payment of tax; credit.
- § 188-25 Duties of Collector.
- § 188-26 Request of records; examination.
- § 188-27 Suits for recovery of unpaid tax.
- § 188-28 Interest on unpaid taxes.
- § 188-29 Specific transactions.
- § 188-30 Violations and penalties.
- Ch 188 Art III Mercantile License Tax
- § 188-31 Title.
- § 188-32 Definitions.
- § 188-33 Applicability.
- § 188-34 Determination of taxable place of business.
- § 188-35 Gross receipts.
- § 188-36 Tax returns on cash or accrual basis.
- § 188-37 Deductions from gross receipts.
- § 188-38 Exclusions.
- § 188-39 Receipt from interstate and foreign commerce.
- § 188-40 Gross receipts from both sales and services.
- § 188-41 Separate license for each business; term; fees; late charges.
- § 188-42 Application forms; where to file.
- § 188-43 Annual tax.
- § 188-44 Return to be filed.
- § 188-45 Time for filing.
- § 188-46 Determination of gross receipts.
- § 188-47 Payment of tax; credit.
- § 188-48 Duties of Collector.
- § 188-49 Request of records; examination.
- § 188-50 Suits for recovery of unpaid tax.
- § 188-51 Interest on unpaid taxes.
- § 188-52 Violations and penalties.
- Ch 188 Art IV Realty Transfer Tax
- § 188-53 Short title.
- § 188-54 Definitions; word usage.
- § 188-55 Imposition of tax.
- § 188-56 Evidence of payment.
- § 188-57 Exempt parties.
- § 188-58 Excluded transactions.
- § 188-59 Fully taxable documents.
- § 188-60 Acquired company.
- § 188-61 Credits against tax.
- § 188-62 Extension of lease.
- § 188-63 Proceeds of judicial sale.
- § 188-64 Enforcement.
- § 188-65 Statement of value.
- § 188-66 Civil penalties.
- § 188-67 Violations and penalties.
- § 188-68 Determination and notice of tax.
- § 188-69 Lien.
- § 188-70 Refund.
- § 188-70.1 Real estate tax certification fee.
- Ch 188 Art V Earned Income Tax
- § 188-71 Definitions.
- § 188-72 Imposition of tax; rate.
- § 188-73 Exemption.
- § 188-74 Individual tax returns and payments.
- § 188-75 Employer withholding; remittance; tax returns.
- § 188-76 Collection of tax.
- § 188-77 Interest; penalties; costs; fines.
- § 188-78 Severability.
- § 188-79 Purpose; effect on prior provisions.
- § 188-80 through § 188-81. (Reserved)
- Ch 188 Art VI Local Services Tax
- § 188-82 Definitions.
- § 188-83 Levy of tax.
- § 188-84 Exemption and refunds.
- § 188-85 Duty of employers to collect.
- § 188-86 Returns.
- § 188-87 Dates for determining tax liability and payment.
- § 188-88 Self-employed individuals.
- § 188-89 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- § 188-90 Nonresidents subject to tax.
- § 188-91 Administration of tax.
- § 188-92 Suits for collection.
- § 188-93 Violations and penalties.
- § 188-94 Interpretation of provisions.
- Ch 188 Art VII Local Economic Revitalization Tax Assistance
- § 188-95 Definitions.
- § 188-96 Designated area.
- § 188-97 Exemption amount.
- § 188-98 Procedure for obtaining exemption.
- § 188-99 Disqualification.
- § 188-100 Expiration.
- § 188-101 Appeals.
- Ch 194 Vehicles, Abandoned
- Ch 198 Vehicles and Traffic
- Ch 208 Zoning
- Appendix
- Ch A213 Cable Television Franchise
- Ch A214 Fees
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of Commissioners of the Township
of Lower Moreland as indicated in article histories. Amendments noted
where applicable.]
