Township of West Deer, PA
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2022-11-16
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The Code
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Part II: General Legislation
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Chapter 189 Taxation
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administration of Government
- Ch 14 Contracts
- Ch 21 Emergency Medical Services
- Ch 23 Fire Protection
- Ch 30 Local Government Investment Trust
- Ch 34 NEWCOM
- Ch 36 North Hills Municipal Appeals Board
- Ch 38 Park and Recreation Board
- Ch 41 Pensions
- Ch 42 Personnel Policies
- Ch 44 Planning Commission
- Ch 49 Records, Public Access to
- Ch 55 Volunteer Agencies
- Part II: General Legislation
- Ch 65 Adult Entertainment
- Ch 72 Alarms, False
- Ch 75 Amusement Devices
- Ch 77 Animals
- Ch 90 Buildings, Dangerous
- Ch 92 Buildings, Numbering of
- Ch 98 Cable Television
- Ch 99 Canvassing and Soliciting
- Ch 100 Construction Codes, Uniform
- Ch 105 Driveways
- Ch 113 Entertainment, Public
- Ch 117 Fees
- Ch 120 Firearms
- Ch 122 Fire Insurance
- Ch 123 Firesafety
- Ch 125 Floodplain Management
- Ch 132 Grading, Excavations and Fill
- Ch 140 Junk- and Salvage Yards
- Ch 153 Municipal Claims and Liens
- Ch 155 Noise Control
- Ch 157 Parks and Recreation Areas
- Ch 166 Property Maintenance
- Ch 171 Rights-Of-Way
- Ch 175 Sewers and Sewage Disposal
- Ch 177 Signs
- Ch 181 Solid Waste
- Ch 182 Stormwater Management
- Ch 183 Streets and Sidewalks
- Ch 185 Subdivision and Land Development
- Ch 189 Taxation
- Ch 189 Art I Trailer Tax
- § 189-1 Title.
- § 189-2 Definitions.
- § 189-3 Imposition.
- § 189-4 Exemption.
- § 189-5 Notification.
- § 189-6 Responsibility for payment.
- § 189-7 Right of inspection.
- § 189-8 Evidence of identification.
- § 189-9 Failure to report, collect or pay.
- § 189-10 Interest on unpaid taxes.
- § 189-11 Recovery of unpaid taxes.
- § 189-12 Violations and penalties.
- Ch 189 Art II Per Capita Tax
- § 189-13 Imposition.
- § 189-14 Manner of collection.
- § 189-15 Bonding of Tax Collector.
- § 189-16 Entry and issuance of tax duplicate to constitute warrant for collection.
- § 189-17 Payment of collection expenses and compensation.
- § 189-18 Notice.
- § 189-19 Names missing from tax duplicate.
- § 189-20 Collection by distress.
- § 189-21 Statutory authority.
- § 189-22 Records.
- § 189-23 Discount; penalty.
- § 189-24 Powers and duties of Tax Collector.
- Ch 189 Art III Admissions and Amusement Tax
- § 189-25 Imposition of admissions tax.
- § 189-26 Payment.
- § 189-27 License for activities that charge admission.
- § 189-28 Imposition of amusement tax.
- § 189-29 Amusement license.
- § 189-30 Late penalty.
- § 189-31 Collection.
- § 189-32 Violations and penalties.
- Ch 189 Art IV Earned Income and Net Profits Tax
- § 189-33 Definitions.
- § 189-34 Imposition of tax.
- § 189-35 No exemption from tax.
- § 189-36 Individual tax returns and payments.
- § 189-37 Employer withholding, remittance, and tax returns.
- § 189-38 Tax Officer.
- § 189-39 Interest, penalties, costs and fines.
- § 189-40 Purpose; repealer.
- § 189-41 Construal of provisions.
- Ch 189 Art IVA Volunteer Service Credit Program
- § 189-42 Definitions.
- § 189-43 Volunteer Service Credit Program.
- § 189-44 Earned income tax credit.
- § 189-45 Appeals.
- § 189-45.1 Violations and penalties.
- § 189-45.2 Severability.
- § 189-45.3 Effective date.
- § 189-45.4 Retroactive effect.
- Ch 189 Art V Local Services Tax
- § 189-46 Definitions.
- § 189-47 Levy of tax.
- § 189-48 Exemption and refunds.
- § 189-49 Duty of employers to collect.
- § 189-50 Returns.
- § 189-51 Dates for determining tax liability and payment.
- § 189-52 Self-employed individuals.
- § 189-53 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- § 189-54 Nonresidents subject to tax.
- § 189-55 Administration of tax.
- § 189-56 Suits for collection.
- § 189-56.1 Violations and penalties.
- § 189-56.2 Interpretation.
- § 189-56.3 Effective date.
- Ch 189 Art VI Reporting Requirements
- § 189-57 Title.
- § 189-58 Construal of provisions; purpose.
- § 189-59 Definitions.
- § 189-60 Responsibilities of employers.
- § 189-61 Responsibilities of landlords.
- § 189-62 Violations and penalties.
- Ch 189 Art VII Late Payment Penalty
- § 189-63 Failure to make payment.
- Ch 189 Art VIII Realty Transfer Tax
- § 189-64 Title.
- § 189-65 Imposition; statutory authority.
- § 189-66 Definitions.
- § 189-67 Imposition; interest.
- § 189-68 Exempt parties.
- § 189-69 Excluded transactions.
- § 189-70 Transfer or demise of title between associations or corporations and members, partners, shareholders and stockholders.
- § 189-71 Acquired company.
- § 189-72 Credits against tax.
- § 189-73 Extension of lease.
- § 189-74 Proceeds of judicial sale.
- § 189-75 Powers and duties of Recorder of Deeds.
- § 189-75.1 Collection of tax as result of redetermination.
- § 189-76 Statement of value.
- § 189-77 Civil penalties.
- § 189-78 Lien.
- § 189-79 Enforcement.
- § 189-80 Regulations.
- Ch 189 Art IX Certifications
- § 189-81 Authorization; fee.
- Ch 189 Art X Senior Citizens Property Tax Relief
- § 189-82 Eligibility.
- § 189-83 Refund.
- § 189-84 Eligible recipients list.
- § 189-85 (Reserved)
- Ch 189 Art XI Exemption on Improvements to Deteriorated Industrial, Commercial and Business Property
- § 189-86 Definitions.
- § 189-87 Designation of exemption area; eligibility.
- § 189-88 Exemption amount.
- § 189-89 Exemption period.
- § 189-90 Procedure for obtaining exemption.
- § 189-91 Termination of exemption.
- § 189-92 Oversight Committee.
- Ch 189 Art XII Interim Real Estate Assessments
- § 189-93 Notification of issuance of building permits.
- § 189-94 Addition of property to tax duplicate.
- § 189-95 Time period for taxable status.
- § 189-96 Provision of list of additions and revisions.
- § 189-97 Notification of property owner.
- Ch 189 Art XIII Fire Tax
- § 189-98 Title.
- § 189-99 Imposition of tax.
- § 189-100 Payment of tax.
- § 189-101 Interest and penalties.
- § 189-102 Collection of delinquent tax.
- Ch 189 Art XIV Real Estate Tax Deferral Program
- § 189-103 Definitions.
- § 189-104 Deferral of real estate tax increases.
- § 189-105 Tax deferral.
- § 189-106 Application procedure.
- § 189-107 Attachment and satisfaction of liens.
- § 189-108 Applicability of provisions.
- Ch 189 Art XV Waiver Requests
- § 189-109 Definitions.
- § 189-110 Waiver of additional charges for real estate taxes.
- § 189-111 Granted waiver.
- Ch 196 Trees
- Ch 198 Vehicles, Abandoned
- Ch 200 Vehicles and Traffic
- Ch 202 Vehicles, Motor-Driven
- Ch 210 Zoning
- Ch 212 Zoning, Airport
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of Supervisors
of the Township of West Deer as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Administrative procedures for earned income and net profits tax — - See Ch. 190.
