Chapter 24
Taxation; Special
Part 1
Earned Income and Net Profits Tax
§ 24-101.   Short Title
§ 24-102.   Intent and Applicable Rules
§ 24-103.   Definitions
§ 24-104.   Imposition of Tax
§ 24-105.   Declaration and Payment of Tax
§ 24-106.   Registration
§ 24-107.   Filing and Payment of Tax by Employer; Withholding
§ 24-108.   Powers and Duties of Tax Officer
§ 24-109.   Suit for Collection of Tax
§ 24-110.   Interest and Penalties
§ 24-111.   Violations and Penalties
§ 24-112.   Applicability
§ 24-113.   Purpose/Amendment and Restatement/Repeal
§ 24-114.   Effective Date; Initial Current Year
Part 2
Realty Transfer Tax
§ 24-201.   Authority
§ 24-202.   Definitions
§ 24-203.   Imposition of Tax; Interest
§ 24-204.   Exempt Parties
§ 24-205.   Excluded Transactions
§ 24-206.   Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof
§ 24-207.   Acquired Company
§ 24-208.   Credits Against Tax
§ 24-209.   Extension of Lease
§ 24-210.   Proceeds of Judicial Sale
§ 24-211.   Duties of Recorder of Deeds
§ 24-212.   Statement of Value
§ 24-213.   Civil Penalties
§ 24-214.   Lien
§ 24-215.   Enforcement
§ 24-216.   Regulations
Part 3
Taxes on Amusement Devices
§ 24-301.   Definitions
§ 24-302.   License Required
§ 24-303.   Application for License
§ 24-304.   Requirements for Applicants
§ 24-305.   Waiting Period to Issuance of License; License not Transferable
§ 24-306.   No Gambling Devices Authorized
§ 24-307.   Tax for Licenses
§ 24-308.   Issuance of Operator's License; Display to Machine
§ 24-309.   Loss, Defacement or Destruction of License
§ 24-310.   Penalty for Violation
Part 4
Mercantile License Tax
§ 24-401.   Definitions
§ 24-402.   Levy and Collection of Tax
§ 24-403.   Licenses
§ 24-404.   Imposition and Rate of Tax
§ 24-405.   Computation of Volume of Business
§ 24-406.   Returns
§ 24-407.   Payment
§ 24-408.   Powers and Duties of Tax Collector
§ 24-409.   Confidential Nature of Returns
§ 24-410.   Suit on Collection: Penalty
§ 24-411.   Fine and Penalties
§ 24-412.   Savings and Severability Clauses
Part 5
Business Privilege Tax
§ 24-501.   Definitions
§ 24-502.   Authority to Levy and Collect Tax
§ 24-503.   Imposition and Rate of Tax
§ 24-504.   Determination of Gross Receipts
§ 24-505.   Registration
§ 24-506.   Returns
§ 24-507.   Payment
§ 24-508.   Powers and Duties of Tax Collector
§ 24-509.   Confidential Nature of Returns
§ 24-510.   Suit on Collection/Penalty
§ 24-511.   Fines and Penalties
§ 24-512.   Savings and Severability
Part 6
Tax Certification
§ 24-601.   Purpose
§ 24-602.   Tax Collector Authorized
§ 24-603.   Fee
Part 7
Local Taxpayers Bill of Rights
§ 24-701.   Purpose
§ 24-702.   Eligible Taxes
§ 24-703.   Disclosure Statement
Part 8
Local Services Tax
§ 24-801.   Short Title
§ 24-802.   Definitions
§ 24-803.   Levy of Tax
§ 24-804.   Exemptions
§ 24-805.   Duty of Employer
§ 24-806.   Returns
§ 24-807.   Persons Engaged in More than One Occupation
§ 24-808.   Self-Employed Persons
§ 24-809.   Employees and Self-Employed Persons Residing Beyond the Limits of the Township
§ 24-810.   Administration of Tax
§ 24-811.   Suit for Collection
§ 24-812.   Fine and Penalty
§ 24-813.   Refunds