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