Part 1
Earned Income Tax
Earned Income Tax
§ 101. Definitions
§ 102. Imposition of Tax
§ 103. Declaration and Payment of Tax
§ 104. Withholding and Remittance
§ 105. Powers and Duties of Tax Officer
§ 106. Compensation of Income Tax Officer
§ 107. Applicability
§ 108. Severability
§ 109. Effective Date, Repealer Conflict
Part 2
Local Services Tax
Local Services Tax
§ 201. Definitions
§ 202. Levy of Tax
§ 203. Exemption and Refunds
§ 204. Duty of Employers to Collect
§ 205. Returns
§ 206. Dates for Determining Tax Liability and Payment
§ 207. Self-Employed Individuals
§ 208. Individuals Engaged in More than One (1) Occupation or Employed in More than One (1) Township
§ 209. Nonresidents Subject to Tax
§ 210. Administration of Tax
§ 211. Suits for Collection
§ 212. Violations and Penalties
§ 213. Interpretation
Part 3
Realty Transfer Tax
Realty Transfer Tax
§ 301. Short Title
§ 302. Authority
§ 303. Definitions
§ 304. Imposition of Tax; Interest
§ 305. Exempt Parties
§ 306. Excluded Transactions
§ 307. Documents Relating to Associations or Corporations & Members, Parties, Stockholders or Shareholders Thereof
§ 308. Acquired Company
§ 309. Credits Against Tax
§ 310. Extension of Lease
§ 311. Proceeds of Judicial Sale
§ 312. Duties of Recorder of Deeds; Department of Revenue
§ 313. Statement of Value
§ 314. Civil Penalties
§ 315. Lien
§ 316. Enforcement
§ 317. Regulations
Part 4
Business Privilege Tax
Business Privilege Tax
§ 401. Title
§ 402. Definitions
§ 403. Imposition and Rate of Tax
§ 404. Computation of Volume of Business
§ 405. Persons, Business & Receipts Exempted
§ 406. Determination of Gross or Whole Volume of Business
§ 407. Records of the Whole or Gross Volume of Business
§ 408. Returns
§ 409. Payment of Tax & Penalties for Late Payment
§ 410. License
§ 411. Posting
§ 412. Continuing Offense
§ 413. Duties and Powers of the Tax Administrator
§ 414. Confidential Nature of Returns, Etc.
§ 415. Suit on Collection and Penalty
§ 416. Savings and Severability Clauses
§ 417. Penalty
Part 5
Real Property Tax
Real Property Tax
§ 501. Penalty for Delinquent Payment
§ 502. Property Tax Penalty Waiver Provisions
Part 6
Tax on Patrons of Nonresidential Parking Places
Tax on Patrons of Nonresidential Parking Places
§ 601. Short Title
§ 602. Definitions
§ 603. Imposition of Tax; Rate of Tax
§ 604. Payment and Collection of Tax
§ 605. Reporting of Tax
§ 606. Payment to the Treasury Department
§ 607. Interest and Penalties
§ 608. Verification of Reports
§ 609. Township Management
§ 610. Immediate Payment
§ 611. Taxes for Benefit of Township
§ 612. Suit for Collection
§ 613. Implementation
§ 614. Effective Date; Duration
§ 615. Authorization