Township of Upper Pottsgrove, PA
Montgomery County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Upper Pottsgrove as indicated in article histories. Amendments noted where applicable.]
318a Exhibit A 318b Exhibit B 318c Exhibit C 318d Exhibit D
Article I (Reserved)

§ 318-1 through § 318-6. (Reserved)

Article II Local Services Tax

§ 318-7 Short title.

§ 318-8 Definitions.

§ 318-9 Imposition of tax.

§ 318-10 Amount of tax.

§ 318-11 Payment of tax.

§ 318-12 Duty of employers.

§ 318-13 Individuals engaged in more than one occupation.

§ 318-14 Employer's date of determination of liability for tax.

§ 318-15 Self-employed individuals and employers beyond Township limits.

§ 318-16 Domestic employees.

§ 318-17 Up-front exemption from tax.

§ 318-18 Powers and duties of Collector.

§ 318-19 Employment in more than one political subdivision.

§ 318-20 Suits for collection.

§ 318-21 Violations and penalties.

§ 318-22 Effective date; continuation of provisions.

§ 318-23 Authority for enactment.

Article III Late Payment Penalty

§ 318-24 Penalty to be charged.

Article IV Earned Income Tax

§ 318-25 Short title.

§ 318-26 Definitions.

§ 318-27 Imposition of tax.

§ 318-28 Declaration and payment of tax.

§ 318-29 Collection at source.

§ 318-30 Powers and duties of Officer.

§ 318-31 Suit for collection of tax.

§ 318-32 Interest and penalties.

§ 318-33 Fines and penalties for violation.

§ 318-34 Applicability.

§ 318-35 Incorporation of Local Tax Enabling Act.

Article V Realty Transfer Tax

§ 318-36 Short title.

§ 318-37 Authority.

§ 318-38 Definitions.

§ 318-39 Imposition of tax; interest.

§ 318-40 Exempt parties.

§ 318-41 Excluded transactions.

§ 318-42 Documents relating to associations or corporations.

§ 318-43 Acquired company.

§ 318-44 Credits against tax.

§ 318-45 Extension of lease.

§ 318-46 Proceeds of judicial sale.

§ 318-47 Duties of Recorder of Deeds.

§ 318-48 Statement of value.

§ 318-49 Civil penalties.

§ 318-50 Lien.

§ 318-51 Enforcement.

§ 318-52 Regulations.

§ 318-53 Amendments.

Article VI Taxpayers' Bill of Rights

§ 318-54 Adoption and administration.