Township of Muhlenberg, PA
Berks County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Muhlenberg as indicated in article histories. Amendments noted where applicable.]
Article I Earned Income Tax

§ 134-1 Definitions.

§ 134-2 Imposition of tax; rate.

§ 134-3 Exemption.

§ 134-4 Individual tax returns and payments.

§ 134-5 Employer withholding, remittance, and tax returns.

§ 134-6 Collection of tax.

§ 134-7 Interest, penalties, costs, and fines.

§ 134-8 (Reserved)

§ 134-8.1 (Reserved)

Article II Local Services Tax

§ 134-9 Statutory authority.

§ 134-10 Definitions.

§ 134-11 Imposition of tax.

§ 134-12 Nonresident taxpayer.

§ 134-13 Exemptions.

§ 134-14 Exemption application.

§ 134-15 Collection through employers.

§ 134-16 Direct payment by taxpayers.

§ 134-17 Administration and enforcement.

§ 134-18 Collection.

§ 134-19 Refunds.

§ 134-20 Violations and penalties.

§ 134-21 (Reserved)

§ 134-22 (Reserved)

§ 134-23 (Reserved)

§ 134-24 (Reserved)

§ 134-25 (Reserved)

§ 134-26 (Reserved)

Article III Mercantile Tax

§ 134-27 Definitions.

§ 134-28 Levy and collection of tax.

§ 134-29 Imposition and rates of tax.

§ 134-30 Computation of volume of business.

§ 134-31 Returns.

§ 134-32 Payment.

§ 134-33 Powers and duties of Tax Administrator and Treasurer.

§ 134-34 Suit for tax; interest and penalties.

§ 134-35 Confidentiality of returns.

§ 134-36 Violations and penalties.

§ 134-37 Disposition of tax.

§ 134-38 Annual reenactment.

§ 134-39 Prohibited levies; exemptions.

Article IV Mercantile Tax License

§ 134-40 License required; fee.

§ 134-41 Posting of license.

§ 134-42 Violations and penalties.

§ 134-43 Continuation of offense.

§ 134-44 Interpretation.

§ 134-45 Statutory authority; continuation.

Article V Amusement Tax

§ 134-45.1 Title.

§ 134-46 Definitions.

§ 134-47 Permit required; application; fee; issuance; renewal; suspension or revocation.

§ 134-48 Imposition of tax.

§ 134-49 Collection; payment on temporary amusements.

§ 134-50 Reports by producers; interest.

§ 134-51 Penalty.

§ 134-52 Verification of accuracy of reports or payments.

§ 134-53 Failure of producers to report or pay tax; incorrect reports.

§ 134-54 Disposition of proceeds.

§ 134-55 Powers and duties of Tax Administrator.

§ 134-56 Violations and penalties.

§ 134-56.1 Statutory authority; continuation.

§ 134-57 Separate offenses.

Article VI Business Privilege Tax

§ 134-57.1 Title.

§ 134-58 Definitions.

§ 134-59 Tax levy established.

§ 134-60 Tax rate.

§ 134-61 Computation of tax.

§ 134-62 Determination of gross or whole volume business.

§ 134-63 Exemptions.

§ 134-64 Partial exemptions.

§ 134-64.1 Receipts from sales in interstate and foreign commerce.

§ 134-65 Records.

§ 134-66 Returns.

§ 134-67 Payment of tax.

§ 134-68 Business privilege license.

§ 134-69 Posting of license.

§ 134-70 Violations and penalties.

§ 134-71 Duties of Tax Administrator.

§ 134-72 Confidential nature of returns.

§ 134-73 Suit for collection and penalty.

§ 134-74 Construal and applicability.

§ 134-74.1 Authorization; effectiveness.

Article VII (Reserved)

§ 134-75 through 134-77. (Reserved)

Article VIII Per Capita Tax

§ 134-78 Definitions; word usage.

§ 134-79 Imposition of tax.

§ 134-80 Payment.

§ 134-81 Exemptions.

§ 134-82 Enforcement.

Article IX Realty Transfer Tax

§ 134-83 Imposition of tax; collection.

§ 134-84 Statutory authority; enforcement.

§ 134-85 Tax to continue on calendar year basis.

§ 134-86 (Reserved)

§ 134-87 (Reserved)

§ 134-88 (Reserved)

§ 134-89 (Reserved)

Article X Real Property Tax

§ 134-90 Tax levied.

§ 134-91 Rates; penalty.

§ 134-92 Statutory authority.

Article XI Local Taxpayer Bill of Rights

§ 134-93 Definitions.

§ 134-94 Notice and distribution of disclosure statement.

§ 134-95 Requirements for requests.

§ 134-96 Minimum time periods for taxpayer response to requests from local taxing authority.

§ 134-97 Administrative appeals.

§ 134-98 Petitions.

§ 134-99 Decisions on petitions.

§ 134-100 Appeals.

§ 134-101 Enforcement; violations and penalties.

Article XII Tax Information Certification

§ 134-102 Tax information certification fee.

Article XIII Local Economic Revitalization Tax Assistance

§ 134-103 Definitions.

§ 134-104 Exemption area.

§ 134-105 Exemption.

§ 134-106 Maximum exemption.

§ 134-107 Exemption schedule.

§ 134-108 Procedure for obtaining exemption.

§ 134-109 When effective.

§ 134-110 Amendments.

§ 134-111 Termination date.