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The Board of Supervisors finds that the efficient and orderly transfer of real estate within Dover Township requires that the purchasers of real estate or their representa tives be able to determine the status of real estate tax payments on property within the Township.
(Ord. 92-1, 1/13/1992, § 1)
The duly elected or appointed Tax Collector of Dover Township from time to time serving is designated as the Township official authorized to issue in the form of a certification the status of real estate tax payments on all real estate within Dover Township.
(Ord. 92-1, 1/13/1992, § 2)
The Board of Supervisors shall, by resolution, establish the fee or charge to be paid to the Township for a certification for each tax parcel of real estate. Such fee or charge shall be collected and retained by the Tax Collector as compensation for providing the service authorized by this Part.
(Ord. 92-1, 1/13/1992, § 3)
Part 7
Local Taxpayers Bill of Rights
Local Taxpayers Bill of Rights
This Part shall apply to the following eligible taxes levied by Dover Township: (a) per capita tax; (b) earned incom and net profits tax; (c) amusement device tax; (d) mercantile license tax; (e) business privilege tax; (f) any other eligible taxes permitted under the Act now or hereafter levied by the Township.
(Ord. 99-1, 1/11/1999, § 2; as amended by Ord. 2005-08, 10/24/2005)
The Township shall adopt by resolution a disclosure statement setting forth the rights of a taxpayer and the obligation of the local taxing authority during an audit or an administrative review of the taxpayer’s books or records, the administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the local taxing authority, the procedure for filing and processing claims and taxpayer complaints, and the enforcement procedures. The Township shall notify in the manner provided by law any taxpayer contacted regarding availability of the disclosure statement, and the Township shall make copies of the disclosure statement available to taxpayers upon request at no charge to the taxpayer.
(Ord. 99-1, 1/11/1999, § 3)
Part 8
Local Services Tax
Local Services Tax
The following words and phrases when used in this Part shall have the meanings ascribed to them in this Section except where the context clearly indicates or requires a different meaning:
Collector–the person or firm, from time to time, designated by resolution of the Board of Supervisors to collect and administer the provision of this Part and collect the tax levied by this Part.
Earned income–“compensation” as determined under § 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the “Tax Reform Code of 1971,” and regulations in 61 Pa.Code, Pt. I, Subpt. B, Art. V (relating to personal income tax) not including, however, wages or compensation paid to persons on active military service. Employee business expenses are allowable deductions as determined under Article III of the “Tax Reform Code of 1971.” Any housing allowance provided to a member of the clergy shall not be taxable as earned income.
Employer–a person, partnership, association, corporation, governmental body, agency or other entity employing one or more persons on a salary, wage, commis sion, fee or other compensation basis, including a self-employed person.
He, his or him–shall include singular and plural number and male, female and neuter gender.
Net profits–the net income from the operation of a business, profession, or other activity, (except from corporations), determined under § 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the “Tax Reform Code of 1971,” and regulations in 61 Pa.Code, Pt. 1, Subpt. B, Art. V (relating to personal income tax). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming the term shall not include:
(1) Any interest generated from monetary accounts or investment instruments of the farming business.
(2) Any gain on the sale of farming machinery.
(3) Any gain on the sale of livestock held 12 months or more for draft, breeding or dairy purposes.
(4) Any gain on the sale of other capital assets of the farm.
Occupation–any trade, profession, business or undertaking of any type, kind or character including services, domestic or other, carried on or performed within the jurisdictional limits of Dover Township for which compensation is charged and/or received, whether by salary, wages, commissions, fees or net profits for services rendered.
Person–any individual engaged in any occupation, trade or profession within the jurisdictional limits of the Township.
Tax–the local services tax levied in this Part.
Township–Dover Township.
Year–a calendar year.
(Ord. 2009-08, 11/23/2009, § 1)
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