Township of West Norriton, PA
Montgomery County
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Table of Contents
Table of Contents
PART 1 REAL ESTATE TRANSFER TAX

§ 101 Short Title.

§ 102 Authority.

§ 103 Definitions.

§ 104 Imposition of Tax; Interest.

§ 105 Exempt Parties.

§ 106 Excluded Transactions.

§ 107 Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.

§ 108 Acquired Company.

§ 109 Credits Against Tax.

§ 110 Extension of Lease.

§ 111 Proceeds of Judicial Sale.

§ 112 Administration and Collection.

§ 113 Statement of Value.

§ 114 Civil penalties.

§ 115 Lien.

§ 116 Enforcement.

§ 117 Violation.

§ 118 Duties of Secretary.

§ 119 Delegation of Duties.

§ 120 Effective Date.

PART 2 EARNED INCOME AND NET PROFITS TAX

§ 201 Definitions.

§ 202 Imposition of Tax.

§ 203 Declaration and Payment of Tax.

§ 204 Collection at Source.

§ 205 Earned Income Tax Collector-Powers, Duties and Regulations.

§ 206 Compensation of Income Tax Officer.

§ 207 Suit for Collection of Tax.

§ 208 Interest and Penalties.

§ 209 Fines and Penalties for Violation of this Part 2.

§ 210 Applicability.

§ 211 Effective Date.

PART 3 PER CAPITA TAX

§ 301 Authority for Enactment.

§ 302 "Resident" Defined.

§ 303 Imposition of Tax.

§ 304 Collection.

§ 305 Effective Date.

PART 4 LOCAL SERVICES TAX

§ 401 Definitions.

§ 402 Levy of Tax.

§ 403 Exemption and Refunds.

§ 404 Duty of Employers to Collect.

§ 405 Returns.

§ 406 Dates for Determining Tax Liability and Payment.

§ 407 Self-Employed Individuals.

§ 408 Individuals Engaged in More Than One Occupation or Employed in More Than One Township.

§ 409 Nonresidents Subject to Tax.

§ 410 Administration of Tax.

§ 411 Suits for Collection.

§ 412 Violations and Penalties.

§ 413 Interpretation.

PART 5 DELINQUENT REAL ESTATE TAXES

§ 501 Appointment of Alternative Collector; Filing of Liens.

§ 502 Interest.

§ 503 Charges, Expenses and Fees.

§ 504 Additional Action.

Part 6 FIRE PROTECTION TAX

§ 601 Imposition of Tax.

§ 602 When Effective; Continuation Period.

§ 603 Applicability.

§ 604 Collection.

§ 605 Due Dates, Discount Periods, Flat Rate and Penalty Periods.

Part 7 RECREATION TAX

§ 701 Imposition of Tax.

§ 702 When Effective; Continuation Period.

§ 703 Applicability.

§ 704 Collection.

§ 705 Due Dates, Discount Periods, Flat Rate and Penalty Periods.