Part Eight - Business Regulation and Taxation Code

Title Two - Business Regulation

Chap. 802. Businesses in General.

Chap. 806. Adult Entertainment uses.

Chap. 808. Amusement Devices.

Chap. 810. Amusements.

Chap. 816. Casual Sales.

Chap. 824. Food Establishments.

Chap. 834. Junk Yards.

Chap. 850. Peddlers and Vendors.

Chap. 858. Secondhand Stores.

Chap. 864. Transient Retail Businesses.

Title Four - Taxation

Chap. 880. Earned Income Tax.

Chap. 882. Realty Transfer Tax.

Chap. 884. Tax Exemption in Deteriorated Areas.

Chap. 886. Local Services Tax.

CHAPTER 802 - Businesses in General

802.01 Hours of business.

802.02 Businesses where vehicles extend onto sidewalk or highway.

802.99 Penalty.

   CROSS REFERENCES

   Authority to prohibit and remove noxious or offensive businesses - see 1st Class § 1502-XXVI

   Deceptive business practices - see Crimes Code § 4107

   Sunday business - see Crimes Code §§ 7361 et seq.

   Transient retail businesses - see B.R. & T. Ch. 864

802.01 HOURS OF BUSINESS.

No business establishment, where unattended by a representative of the owner, shall remain open to the public between the hours of 11:00 p.m. and 6:00 a.m. of the following day, or standard time or daylight saving time, whichever shall then be in effect.

(Ord. 426. Passed 8-17-70.)

802.02 BUSINESSES WHERE VEHICLES EXTEND ONTO SIDEWALK OR HIGHWAY.

Any business so conducted as to cause or allow vehicles to extend onto a public sidewalk or highway shall be considered a danger, hazard and nuisance as to pedestrians and vehicular traffic and shall be prohibited.

(Ord. 79-7. Passed 8-20-79.)

802.99 PENALTY.

(EDITOR'S NOTE: See Section 202.99 of the Administration Code for general Code penalty if no specific penalty is provided.)

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CHAPTER 806 - Adult Entertainment Uses

806.01 Legislative findings; purpose.

806.02 Definitions.

806.03 Prohibited conduct.

806.99 Penalty.

    CROSS REFERENCES

    Sex offenses - see Crimes Code §§ 3101 et seq.

    Indecent exposure - see Crimes Code § 3127

    Lewdness and obscenity generally - see Crimes Code §§ 5901 et seq.

    Possession of child pornography - see Crimes Code § 6312

806.01 LEGISLATIVE FINDINGS; PURPOSE.

It is hereby found that the commercial exploitation of explicit sexual conduct through the sale, rental and showing of obscene films, videotapes, videodiscs, records, magazines, books, pamphlets, photographs, drawings and devices, and the use of massage parlors and model studios for the purpose of lewdness, assignation or prostitution, constitute debasement and distortion of a sensitive and key relationship of human existence, central to family life, community welfare and the development of human personality, are indecent and offensive to the senses and to public morals and interfere with the comfortable enjoyment of life and property, in that they interfere with the interest of the public in the quality of life and community environment, the tone of commerce in the Township, property values and public safety. It is further found that the continued operation of such facilities in a commercial manner is detrimental to the health, safety, convenience, good morals and general welfare of the Township of Lower Chichester and of the residents, citizens, inhabitants and businesses thereof. Accordingly, it is hereby declared that such activities shall be illegal as hereinafter set forth and, further, that such activities are hereby declared to be and constitute a public nuisance.

(Ord. 88-6. Passed 12-19-88.)

806.02 DEFINITIONS.

As used in this chapter, the following definitions shall apply:

(a) COMMUNITY STANDARDS - The standards of the community from which the jury is drawn or would be drawn if it were the trier of the fact.

(b) KNOWINGLY - Having knowledge of the character and content of the material involved or failure on notice to exercise reasonable inspection which would disclose the content and character of the same.

(c) MASSAGE - Any method of treating the superficial soft parts of the human body for remedial, hygienic or other purposes, consisting of rubbing, stroking, kneading or any similar treatment accomplished by hand or by use of any instrument.

(d) MASSAGE PARLOR - Any building or structure or portion thereof located within the Township which is open to the general public, with or without the payment of a fee, at which massage services are offered.

(e) MODEL STUDIO - Any premises on which there is conducted the business of furnishing figure models who pose in the nude for the purpose of being observed or viewed by any person, or of being sketched, painted, drawn, sculpted, photographed or otherwise similarly depicted for persons who pay a fee or other consideration or compensation or a gratuity for the right or opportunity so to depict the figure model or for admission to, for permission to remain upon or as a condition for remaining upon the premises; or any premises where there is conducted the business of furnishing, providing or procuring for a fee or other consideration, compensation or gratuity figure models who pose in the nude to be observed or viewed by any person, or to be sketched, painted, drawn, sculpted, photographed or otherwise similarly depicted.

The words "model studio" do not include:

  (1) Any studio which is operated by any college or junior college, public school or governmental agency wherein the person, firm, association, partnership or corporation operating it has met the requirements of the Commonwealth of Pennsylvania for the issuance or conferring of, and is in fact authorized thereunder to issue and confer, a diploma or honorary diploma.

  (2) Any premises where there is conducted the business of furnishing, providing or procuring figure models solely for any studio described in paragraph (e)(1) hereof.

  (3) Any studio operated by a tax exempt, non-profit corporation devoted to the development of art and its appreciation.

(f) OBSCENE - That which is determined to be obscene, applying the following guidelines:

  (1) Whether the average person applying contemporary community standards would find that the subject matter taken as a whole appeals to the prurient interest.

  (2) Whether the subject matter depicts or describes in a patently offensive way sexual conduct of a type hereinafter described.

  (3) Whether the subject matter taken as a whole lacks serious literary, artistic, political or scientific value.

(g) PATENTLY OFFENSIVE - So offensive on its face as to affront current standards of decency, and shall be deemed to include any of the following described forms of sexual conduct, if they are depicted so as to affront current standards of decency:

  (1) An act of sexual intercourse, normal or perverted, actual or simulated, real or animated, including genital-genital, anal-genital or oral-genital intercourse, between human beings or between a human being and an animal.

  (2) Sadomasochistic abuse meaning flagellation or torture or sexual gratification by or upon a person who is nude or clad in undergarments or in a revealing costume, or the condition of being fettered, bound or otherwise physically restrained on the part of the one so clothed.

  (3) Masturbation, excretory functions and lewd exhibition of the genitals, including any explicit close-up representation of a human genital organ or spread-eagle exposure of female genital organs.

  (4) Physical contact or simulated physical contact with the clothed or naked pubic area or buttocks of a human male or female, or the breasts of the female, whether alone or between members of the same or opposite sex or between humans and animals in an act of apparent sexual stimulation or gratification.

  (5) A device designed and marketed as useful primarily for stimulation of the human genital organs.

  (6) Male or female genitals in a discernibly turgid state.

  (7) Fellatio, cunnilingus, anal sodomy, seminal ejaculation or any excretory function.

(h) PERSON - A natural person, partnership or corporation. Whenever used in a clause describing or imposing a fine or term of imprisonment, or both, the term "person" as applied to a partnership shall mean the partners or members thereof, and as applied to a corporation shall mean the officers thereof.

(Ord. 88-6. Passed 12-19-88.)

806.03 PROHIBITED CONDUCT.

(a) In General.

  (1) No person shall knowingly sell, rent, distribute, exhibit, transmit, show or offer to sell, rent, distribute, exhibit, show or transmit or have in his or her possession or under his or her control, with the intent to sell, rent, distribute, exhibit, transmit or show, to another person in a commercial setting any obscene film, videotape, videodisc, phonograph record, magazine, book, pamphlet, photograph, drawing or device.

  (2) No person shall knowingly participate in, support or in any way aid or assist in the selling, renting, distributing or showing of any obscene motion-picture film, videotape, videodisc, phonograph record, magazine, book, pamphlet, photograph, drawing or device.

  (3) No person shall knowingly design, copy, draw, photograph, print, utter, publish, manufacture or prepare any obscene motion-picture film, videotape, videodisc, phonograph record, magazine, book, pamphlet, photograph, drawing or device.

  (4) No person shall knowingly produce, present or direct any obscene performance or participate in the portion thereof which is obscene.

  (5) No person, being the owner of any premises or having control thereof, shall knowingly permit within or upon said premises the exhibition or showing of any motion-picture film, videotape, videodisc, show, presentation or performance of an obscene nature, or permit anyone to sell, rent, distribute, exhibit or show any obscene motion-picture film, videotape, videodisc, phonograph record, magazine, book, pamphlet, photograph, drawing or device.

  (6) No person shall knowingly write, print, publish or utter or cause to be uttered, printed or published any advertisement or notice of any kind giving information, directly or indirectly, stating or purporting to state where, how or by whom or by what means any obscene motion-picture film, videotape, videodisc, phonograph record, magazine, book, pamphlet, photograph, drawing or device or thing of an obscene nature can be seen, purchased, rented, obtained or had.

(b) Minors.

  (1) No person within the Township of Lower Chichester shall display at newstands or any other business establishment frequented by minors under the age of eighteen years or where said minors are or may be invited as part of the general public or where they may view the same, any material depicting the acts specified in Section 806.02(g) or male or female buttocks or genitals or the female breast below a point immediately above at the top of areola.

  (2) No person in the Township of Lower Chichester shall have in his or her possession or under his or her control, with intent to sell, rent, distribute, exhibit, show or transmit to another, any obscene motion-picture film, videotape, videodisc, phonograph record, magazine, book, pamphlet, photograph, drawing or device depicting children under the age of seventeen years participating in, performing or observing any of the acts defined in Section 806.02(g).

  (3) Any obscene literature, films, tapes, discs, photographs, magazines, books, pamphlets or drawings depicting prepubescent children showing underdeveloped genitalia or breasts shall be a per se violation of the provisions of paragraph (b)(2) hereof without proof of age being necessary.

(c) Massage Parlors and Model Studios. No person shall own, operate or maintain any massage parlor or model studio which, as a regular course of business, is used for the purpose of lewdness, assignation or prostitution, and every such massage parlor or model studio in or upon which acts of lewdness, assignation or prostitution are held or occur is hereby declared to be a public nuisance.

(Ord. 88-6. Passed 12-19-88.)

806.99 PENALTY.

Any person violating any provision of this chapter shall be guilty of a summary offense and, upon conviction thereof, shall be sentenced to pay a fine not exceeding six hundred dollars ($600.00) or be imprisoned for a period not exceeding ninety days, or both.

(Ord. 88-6. Passed 12-19-88.)

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CHAPTER 808 - Amusement Devices

808.01 Definitions.

808.02 Exceptions from application of chapter.

808.03 License required.

808.04 License application; required information.

808.05 Duty of police to investigate applications.

808.06 License fee.

808.07 License expiration.

808.08 Posting of license required.

808.09 License restrictions.

808.10 Hours of business.

808.11 Requirements for places for which licenses are issued.

808.12 License suspension or revocation.

808.99 Penalty.

   CROSS REFERENCES

   Authority to regulate amusement places - see 1st Class § 1502-XXXI

   Gambling devices, gambling, etc. - see Crimes Code §§ 5512, 5513

   Amusements - see B.R. & T. Ch. 810

808.01 DEFINITIONS.

As used in this chapter:

(a) "Amusement device" means any coin operated or electronically operated mechanical machine or similar noncoin operated equipment which is used by a patron for his or her amusement.

(b) "Operator" means the keeper, proprietor, superintendent, lessee or owner of the premises which are open to the general public for the playing of amusement devices.

(c) "Public business place" includes any building or room or place or space therein, which is open to the general public for the playing of amusement devices.

(Ord. 82-5. Passed 3-15-82.)

808.02 EXCEPTIONS FROM APPLICATION OF CHAPTER.

Jukeboxes and amusement devices other than pool or billiard tables, located in an establishment regulated by the Liquor Control Board of the Commonwealth of Pennsylvania, and vending machines used for the dispensing of goods, are exempt from this chapter.

(Ord. 82-5. Passed 3-15-82.)


808.03 LICENSE REQUIRED.

(a) No person shall be the operator of any public business place without first obtaining a license therefor from the Secretary of the Township as set forth hereinafter.

(b) Any operator who is issued a license shall not keep or maintain more than two amusement devices and no more than two pool or billiard tables.

(Ord. 82-5. Passed 3-15-82.)

808.04 LICENSE APPLICATION; REQUIRED INFORMATION.

(a) The application for the license required by Section 808.03 shall be made on a form provided by the Secretary of the Township and shall contain the following information:

  (1) Name of the owner and operator

  (2) Address of the establishment

  (3) Home address of the operator

  (4) Dimensions of the building

  (5) Gross income from other businesses located in the establishment.

  (6) Scale floor plan indicating the area to be occupied by amusement devices.

  (7) Anticipated gross income from amusement devices.

  (8) A statement indicating whether pool tables are in the establishment or will be brought in later.

  (9) Proof that the applicant has filed necessary documents relating to all Township fees and taxes.

  (10) A statement indicating how the area where the business is located is zoned.

(b) Application for such license shall be made by the operator of the public business place to the Secretary of the Township, who is hereby authorized to issue the same.

(Ord. 82-5. Passed 3-15-82.)

808.05 DUTY OF POLICE TO INVESTIGATE APPLICATIONS.

It shall be the duty of the police to cause an investigation of all applications for licenses pursuant to the terms of this chapter to determine whether or not the building or room or place or space therein, sought to be licensed, complies with the rules, regulations, ordinances and laws applicable thereto. In making such investigation, the police shall, when desired, have the assistance of any Township department.

(Ord. 82-5. Passed 3-15-82.)

808.06 LICENSE FEE.

(a) The annual fee payable for each license granted shall be one hundred dollars ($100.00), which shall be paid at the time of the application for the license.

(b) The fee payable for each license granted shall be for the whole or any portion of the calendar year, and all moneys received as license fees shall be paid into the General Fund.

(Ord. 82-5. Passed 3-15-82.)

808.07 LICENSE EXPIRATION.

Each license granted shall be an annual license and shall expire June 1 of each year.

(Ord. 82-5. Passed 3-15-82.)

808.08 POSTING OF LICENSE REQUIRED.

Every operator of a public business place shall post its license in a conspicuous place within the building, room, or space therein, where the amusement devices are operated, maintained and used.

(Ord. 82-5. Passed 3-15-82.)

808.09 LICENSE RESTRICTIONS.

(a) No license shall be issued where the gross income of the business or businesses already located in the establishment does not exceed the anticipated gross income from the amusement devices, and if any year the gross income from the amusement devices exceeds the gross income of the other business or businesses conducted, the license will be revoked.

(b) No license shall be issued where the area occupied by the amusement devices exceeds twenty-five percent of the entire floor space of the building. The area occupied by the amusement devices must be in some manner closed off and separated from the remaining business conducted in the establishment.

(c) The area where the amusement devices are located must be under adult supervision at all times.

(d) Any party denied a license must receive written notice of the denial with the reason for such denial stated therein.

(e) Any party aggrieved by the decision of the Secretary of the Township may request a hearing before the Board of Commissioners within thirty days after notice of the Secretary's decision.

(Ord. 82-5. Passed 3-15-82.)

808.10 HOURS OF BUSINESS.

No operator of any public business place maintaining amusement devices shall allow or permit such machines to be used between the hours of 12:00 midnight and 9:00 a.m on any secular day, nor anytime on Sunday.

(Ord. 82-5. Passed 3-15-82.)

808.11 REQUIREMENTS FOR PLACES FOR WHICH LICENSES ARE ISSUED.

No license for any amusement device shall be issued until it is ascertained that the place for which it is issued complies with all laws, ordinances and health requirements applicable thereto and is a safe and proper place for the purpose for which it is to be used.

(Ord. 82-5. Passed 3-15-82.)

808.12 LICENSE SUSPENSION OR REVOCATION.

The license of any public business place may be suspended or revoked by the Board of Township Commissioners for disorderly or immoral conduct on the premises, upon proof that the public business place is frequented by disorderly or immoral persons or for the violation of any of the rules, regulations, ordinances and laws governing and applying to public business places operating, maintaining and using amusement devices. If at any time the license of a public business place is suspended or revoked, at least three months shall elapse before another license shall be granted for a public business place on the same premises.

(Ord. 82-5. Passed 3-15-82.)

808.99 PENALTY.

(EDITOR'S NOTE: See Section 202.99 of the Administration Code for general Code penalty if no specific penalty is provided.)

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CHAPTER 810 - Amusements

810.01 Amusement equipment on streets.

810.02 Theaters and shows prohibited; exceptions.

810.99 Penalty.

    CROSS REFERENCES

    Authority to regulate amusement places - see 1st Class § 1502-XXXI

    Gambling devices, gambling, etc. - see Crimes Code §§ 5512, 5513

    Amusement devices - see B.R. & T. Ch. 808

810.01 AMUSEMENT EQUIPMENT ON STREETS.

No person shall operate any amusement equipment, including, but not limited to, merry-go-rounds, upon the streets of the Township, from which sounds, music or noises are emitted, except during the hours of 1:00 p.m. to 3:00 p.m. and 6:00 p.m. to 8:00 p.m. standard time or daylight saving time, whichever hours are in effect.

(Ord. 342. Passed 12-19-60.)

810.02 THEATERS AND SHOWS PROHIBITED; EXCEPTIONS.

No person shall hold, conduct or take part in the holding or conducting of any outdoor theatrical exhibition, menagerie, circus performance, carnival, medicine show or like performances or entertainments, or exhibitions of boxing, sparring, wrestling, juggling, marksmanship, dancing, sleight of hand, or other kind, including those conducted in tents or temporary buildings, or exhibitions or performances in connection with or travelling with any menagerie or circus, whether a price of admission is charged or not, within the limits of the Township. However, this section shall not prohibit any organization or company of citizens of the Township from holding or conducting lawn parties, strawberry festivals, block parties, concerts, lectures, exhibitions and performances where the net proceeds of such entertainment, concert or exhibition shall be devoted to religious, educational, civic or charitable purposes within the Township and where a permit therefor has first been obtained from the Secretary of the Board of Township Commissioners upon satisfactory evidence that the net proceeds of such entertainment, concert or exhibition will be appropriated to a religious, educational, civic or charitable purpose in the Township. Further, this section shall not prohibit the holding of concerts, exhibitions or entertainments in churches or school houses for religious, educational, civic or charitable purposes.

(Ord. 172. Passed 5-16-32.)

810.99 PENALTY.

(EDITOR'S NOTE: See Section 202.99 of the Administration Code for general Code penalty if no specific penalty is provided.)

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CHAPTER 816 - Casual Sales

816.01 Yard, basement and garage sales; permit required.

816.02 Permit fee.

816.03 Maximum number of sales permitted.

816.99 Penalty.

    CROSS REFERENCES

    Sales of weapons - see GEN. OFF. 690.02

    Peddlers and vendors - see B.R. & T. Ch. 850

    Secondhand stores - see B.R. & T. 858.01

816.01 YARD, BASEMENT AND GARAGE SALES; PERMIT REQUIRED.

No yard sales, cellar sales, garage sales or sales of any other description shall be held in residential areas of the Township unless a special permit therefor is first obtained from the Township Secretary.

(Res. 79-19. Passed 5-21-79.)

816.02 PERMIT FEE.

Permits, when issued, shall be without charge to local residents.

(Res. 79-19. Passed 5-21-79.)

816.03 MAXIMUM NUMBER OF SALES PERMITTED.

Such sales shall be limited to one sale each six months at any one location.

(Res. 79-19. Passed 5-21-79.)

816.99 PENALTY.

(EDITOR'S NOTE: See Section 202.99 of the Administration Code for general Code penalty if no specific penalty is provided.)

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CHAPTER 824 - Food Establishments

824.01 Permit required; fee; application.

824.02 Display of permit; transfers.

824.03 Permit revocation.

824.04 Protection of food.

824.05 Communicable diseases.

824.06 Safety and sanitation of establishments.

824.07 Garbage and rubbish containers.

824.99 Penalty.

    CROSS REFERENCES

    Appropriations for handling, distribution and storage of surplus food - see 1st Class § 1502-LIX

    Misrepresenting food as kosher - see Crimes Code § 4107.1

    Fraudulent traffic in food orders - see Crimes Code § 7314

824.01 PERMIT REQUIRED; FEE; APPLICATION.

Every owner, operator, manager or person in charge of a food establishment, which shall be construed to mean any place in which articles of food or food products are sold or distributed, including restaurants, shall annually, before July 1, secure from the Secretary of the Township a permit to carry on such business. The fee for such permit shall be twenty-five dollars ($25.00). Such permit shall be issued upon a written application, which shall set forth the name of the applicant and the kind of business thereof.

824.02 DISPLAY OF PERMIT; TRANSFERS.

The permit required by Section 824.01 shall be displayed in or on the food establishment for which the permit is issued. A permit shall not be transferable.

(Ord. 350. Passed 3-20-61.)

824.03 PERMIT REVOCATION.

Any permit may be revoked by the Board of Commissioners if the permittee violates any of the provisions of this chapter and continues such violation after notice from the Secretary of the Township that such violation must cease. If any such permit is revoked, the permittee shall not be allowed to continue or operate any food establishment business in the Township until the permit is restored or a new permit is granted.

(Ord. 350. Passed 3-20-61.)

824.04 PROTECTION OF FOOD.

In all food establishments, food that is stored for sale or that is on sale shall be securely protected from flies, dust and dirt.

(Ord. 350. Passed 3-20-61.)

824.05 COMMUNICABLE DISEASES.

(a) No person shall work or be employed in or about any food establishment during the time that a case of communicable disease exists in the establishment.

(b) No employer shall permit any person to work in a food establishment, or to handle any food stuffs, who is afflicted with any communicable disease or with any communicable skin disease.

(Ord. 350. Passed 3-20-61.)

824.06 SAFETY AND SANITATION OF ESTABLISHMENTS.

Every building, room, basement or cellar used as a food establishment shall be properly lighted, drained and ventilated, and the floors, walls, ceiling, furniture and implements of every kind shall, at all times, be kept in a clean and sanitary condition.

(Ord. 350. Passed 3-20-61.)

824.07 GARBAGE AND RUBBISH CONTAINERS.

All food establishments shall be equipped with covered rigid containers for retaining and keeping garbage and waste in a sanitary manner and so as to preclude a nuisance.

(Ord. 350. Passed 3-20-61.)

824.99 PENALTY.

(EDITOR'S NOTE: See Section 202.99 of the Administration Code for general Code penalty if no specific penalty is provided.)

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CHAPTER 834 - Junk Yards

834.01 Junk yard defined.

834.02 Junk yards prohibited.

834.03 Declaration as public nuisance; abatement.

834.99 Penalty.

    CROSS REFERENCES

    Licensing and regulation of junk dealers and yards - see 1st Class § 1502-XLIII

    Valueless except for junk defined - see Vehicle Code § 102

    Removing abandoned vehicles from roadway - see Vehicle Code § 3352, 7310

    Stripping motor vehicles - see Vehicle Code § 3712

    Junk vehicles - see Vehicle Code §§ 7301 et seq.; GEN. OFF. 674.01

834.01 JUNK YARD DEFINED.

The term "junk yard," as used in this chapter, shall be deemed to mean and include any place or places, either on public or private property, where worn out, discarded, secondhand rubbish, or scrap material (such as iron, steel or other metal, rags, paper, automobiles or parts of automobiles) is stored or allowed to accumulate, collect or stand.

(Ord. 246. Passed 9-20-48.)

834.02 JUNK YARDS PROHIBITED.

No person shall establish, maintain, conduct or allow any junk yard, either on public or private property, within the limits of the Township.

(Ord. 246. Passed 9-20-48.)

834.03 DECLARATION AS PUBLIC NUISANCE; ABATEMENT.

(a) The establishment, maintenance or conduct of any junk yard within the limits of the Township is hereby declared to be a public nuisance and subject to abatement as provided by law.

(b) Any junk yard heretofore established and now existing and maintained upon any property, either private or public, within the limits of the Township, is hereby declared to be a nuisance and shall be removed by the owner, lessee or proprietor of such premises on or before November 1, 1948.

(Ord. 246. Passed 9-20-48.)

834.99 PENALTY.

(EDITOR'S NOTE: See Section 202.99 of the Administration Code for general Code penalty if no specific penalty is provided.)

Each separate week's violation of any of the provisions or terms of this chapter shall constitute a separate and distinct offense.

(Ord. 246. Passed 9-20-48.)

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CHAPTER 850 - Peddlers and Vendors

850.01 License required; fee; expiration.

850.02 Contents of license; identification of vehicles; display of license.

850.03 License application.

850.04 License transfer.

850.05 Separate licenses required.

850.06 Disposition of license fees.

850.07 Use of sound-producing devices.

850.08 Exceptions from application to chapter.

850.99 Penalty.

    CROSS REFERENCES

    Authority to regulate peddling - see 1st Class § 1502-XXIV

    Authority to regulate and license peddlers - see 1st Class § 1502-XLIII

    Licensing and regulation of transient retail merchants - see 1st Class § 2901

    Sale of weapons - see GEN. OFF. 690.02

    Casual sales - see B.R. & T. Ch. 816

    Secondhand stores - see B.R. & T. 858.01

    Transient retail businesses - see B.R. & T. Ch. 864

850.01 LICENSE REQUIRED; FEE; EXPIRATION.

No person not having a huckster's, peddler's or vendor's license, as the case may be, shall conduct his or her business without first obtaining such a license from the Township Secretary and paying therefor the sum of thirty dollars ($30.00). Licenses shall be issued for one year.

(Ord. 341. Passed 12-19-60.)

850.02 CONTENTS OF LICENSE; IDENTIFICATION OF VEHICLES; DISPLAY OF LICENSE.

Each license shall particularly specify the time for which it is granted and the business the applicant intends to carry on. The license shall be numbered, and the person holding a license shall place a uniform number, corresponding with the number on his or her license, on the right-hand side of any vehicle used in the conduct of any business so licensed, in as conspicuous a place as possible. Each person licensed as aforesaid shall immediately exhibit his or her license, upon demand, to any police officer of the Township.

(Ord. 173. Passed 10-17-32.)

850.03 LICENSE APPLICATION.

Application for a license shall be made in person to the Township Secretary and shall state the name and address of the applicant, the citizenship of the applicant, and any other information which the Township Secretary may deem necessary.

(Ord. 173. Passed 10-17-32.)

850.04 LICENSE TRANSFER.

No person shall transfer any license obtained under this chapter. Any license granted under this chapter shall be revoked for any unauthorized transfer thereof.

(Ord. 173. Passed 10-17-32.)

850.05 SEPARATE LICENSES REQUIRED.

No license shall be issued to carry on more than one business required to be licensed by this chapter. For each business required to be licensed by this chapter, the person carrying on said business shall obtain a separate license.

(Ord. 173. Passed 10-17-32.)

850.06 DISPOSITION OF LICENSE FEES.

All license fees under this chapter shall be paid to the Township Secretary, who shall pay such money immediately to the Township Treasurer.

(Ord. 173. Passed 10-17-32.)

850.07 USE OF SOUND-PRODUCING DEVICES.

Any huckster, peddler or vendor who uses a bell, horn, musical instrument or any other type of instrument, equipment or machine to attract customers is hereby prohibited from using or sounding said instrument, equipment or machine during any hours of the day or night except from 1:00 p.m. to 3:00 p.m. and 6:00 p.m. to 8:00 p.m. standard time or daylight saving time, whichever hours prevail in the Township. Each license issued shall state the hours of operation during which such sound may be used.

(Ord. 341. Passed 12-19-60.)

850.08 EXCEPTIONS FROM APPLICATION OF CHAPTER.

The provisions of this chapter shall not apply to any person exempt by law from obtaining as license to carry on the business of junk dealer, pawnbroker, huckster, peddler, vendor or auctioneer.

(Ord. 173. Passed 10-17-32.)

850.99 PENALTY.

(EDITOR'S NOTE: See Section 202.99 of the Administration Code for general Code penalty if no specific penalty is provided.)

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CHAPTER 858 - Secondhand Stores

858.01 Log book of purchases and sales required.

858.99 Penalty.

    CROSS REFERENCES

    Loans on, or lending or giving firearms prohibited - see Crimes Code § 6115

    Sale of weapons - see GEN. OFF. 690.02

858.01 LOG BOOK OF PURCHASES AND SALES REQUIRED.

(a) Any person engaged in the business of purchasing or selling used personal property is required to maintain a bound log book clearly showing:

  (1) The property purchased, with a complete description.

  (2) The identity of persons from whom the property was purchased.

  (3) The addresses, including the street and number, of sellers.

  (4) The date of purchase.

  (5) The identity of persons to whom the property was sold.

  (6) The date of sale.

  (7) A description of the items sold.

  (8) The purchase and sale prices.

(b) All entries shall be made and completed on the date of the purchase or sale.

(Ord. 82-3. Passed 2-15-82.)

858.99 PENALTY.

(EDITOR'S NOTE: See Section 202.99 of the Administration Code for general Code penalty if no specific penalty is provided.)

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CHAPTER 864 - Transient Retail Businesses

864.01 License required.

864.02 License applications.

864.03 License fee.

864.04 Display of license required.

864.05 Exceptions from application of chapter.

864.99 Penalty.

    CROSS REFERENCES

    Authority to regulate peddling - see 1st Class § 1502-XXIV

    Authority to regulate and license peddlers - see 1st Class § 1502-XLIII

    Licensing and regulation of transient retail merchants - see 1st Class § 2901

    Sale of weapons - see GEN. OFF. 690.02

    Peddlers and vendors - see B.R. & T. Ch. 850

864.01 LICENSE REQUIRED.

No person shall commence, conduct or carry on a transient retail business within the Township, for the sale of goods, wares or merchandise, without first obtaining a license therefor from the Township Secretary as hereinafter provided.


(Ord. 174. Passed 10-17-32.)

864.02 LICENSE APPLICATIONS.

Applications for licenses shall be made in person to the Township Secretary and shall state the name and address of the applicant, the citizenship of the applicant, the time for which the transient retail business is to be carried on, the place in which the transient retail business is to be carried on, and any other information which the Township Secretary may deem necessary.

(Ord. 174. Passed 10-17-32.)


864.03 LICENSE FEE.

(a) Whoever wishes to commence any transient retail business within the Township of Lower Chichester shall first obtain a license for such purpose from the Township Secretary and shall pay therefor, for each month or fraction thereof, two hundred dollars ($200.00).

(b) The license fee required by this chapter shall be paid in cash before any license shall be issued.

(c) All license fees under this chapter shall be paid to the Township Secretary, who shall pay such money immediately to the Township Treasurer.

(Ord. 174. Passed 10-17-32.)

864.04 DISPLAY OF LICENSE REQUIRED.

Each license shall particularly specify the date for which it is granted, the business the applicant desires to carry on and the place at which he or she desires to carry on such business. The license shall be numbered, and the person holding a license shall be required to exhibit on the most public part of the building, place, structure or vehicle at or in which the business is conducted.

(Ord. 174. Passed 10-17-32.)

864.05 EXCEPTIONS FROM APPLICATION OF CHAPTER.

(a) This chapter shall not be construed to apply to farmers selling their own produce, or to the sale of goods, wares and merchandise donated by the owners thereof, the proceeds whereof are to be applied to any charitable or philanthropic purposes.

(b) This chapter shall be construed as levying any license fee or mercantile tax upon any persons taking orders for merchandise, by sample, from dealers or merchants for individuals or companies who pay a license or mercantile tax at their chief place of business. However, nothing in this subsection shall authorize any person to sell by retail to other than dealers or merchants.

(c) This chapter shall not be construed to impose or collect any license fee upon insurance companies, or their agents, or insurance brokers, authorized to transact business under the insurance laws of the Commonwealth.

(d) This chapter shall not be construed to impose upon or exact or collect any license tax or fee from any manufacturer or dealer, or the agent, representative or employee of any manufacturer or dealer, who is a resident of the Commonwealth, for soliciting orders for or for selling any goods, wares and merchandise manufactured within the Commonwealth, which tax or fee cannot legally be imposed upon exacted or collected from any manufacturer or dealer, or the agent, representative or employee of any manufacturer or dealer, who is a nonresident of the Commonwealth, for soliciting orders for or for selling any goods, wares or merchandise manufactured outside the Commonwealth.

(Ord. 174. Passed 10-17-32.)

864.99 PENALTY.

(EDITOR'S NOTE: See Section 202.99 of the Administration Code for general Code penalty if no specific penalty is provided.)

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Title Four - Taxation


CHAPTER 880 - Earned Income Tax

EDITOR'S NOTE: Resolution 98-34, passed December 30, 1998, adopted a Local Taxpayer Bill of Rights and established an administrative process to receive and determine taxpayer petitions relating to assessment, audit, determination, review and collection of eligible taxes. Copies of this resolution and of the Bill of Rights may be obtained, at cost, from the Township Secretary.

880.01 Short title.

880.02 Definitions.

880.03 Authority.

880.04 Imposition of tax.

880.05 Declaration, return and payment of tax.

880.06 Collection at source.

880.07 Administration.

880.08 Application of tax.

880.09 Credits.

880.10 Enforcement; interest and penalties; regulations.

880.99 Penalty.

    CROSS REFERENCES

    Treasurer is Tax Collector - see 1st Class § 805

    Authority to enact - see Act No. 511 of 1965, § 2

    Annual re-enactment unnecessary - see Act. No. 511 of 1965, § 4

    Limitation on rate - see Act No. 511 of 1965, § 8(3)

    Treasurer - see ADM. Ch. 236

    Tax certification fee - see ADM. 236.05

    Denial of building permit because of delinquent or unpaid taxes - see B. & H. 1442.025

    Denial of use and occupancy or registration permits because of delinquent or unpaid taxes - see B. & H.
1444.09

    Denial of certificate of occupancy because of delinquent or unpaid taxes - see B. & H. 1446.09

880.01 SHORT TITLE.

This chapter shall be known and may be cited as "The Lower Chichester Township Earned Income Tax Ordinance."

(Ord. 91-10. Passed 12-16-91.)

880.02 DEFINITIONS.

The following words and terms in this chapter shall have the meanings given herein:

(a) "Association" - a partnership, limited partnership or any unincorporated group of two or more persons.

(b) "Board" - the Board of Township Commissioners.

(c) "Business" - an enterprise, activity on profession, or any other undertaking of an unincorporated nature, conducted for profit or ordinarily conducted for profit, whether by a person, partnership, association or any other entity.

(d) "Corporation" - a corporation or joint stock association organized under the laws of the United States, the Commonwealth of Pennsylvania or any other state, territory, foreign country or dependency.

(e) "Current year" - the calendar year for which the tax is levied.

(f) "Earned income" - salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by a person or his or her personal representative for services rendered, whether directly or through an agent, and whether in cash or in property, not including, however, wages or compensation paid to persons on active military service; periodic payments for sickness and disability other than regular wages received during a period of sickness, disability or retirement; payments arising under worker's compensation acts, occupational disease acts and similar legislation; payments commonly recognized as old age benefits, retirement pay or pensions paid to persons retired from service after reaching a specific age or after a stated period of employment; payments commonly known as public assistance; unemployment compensation payments by any governmental agency; payments to reimburse expenses; or payments made by employers or labor unions for wage and salary supplemental programs, including, but not limited to, programs covering hospitalization, sickness, disability or death, supplemental unemployment benefits, strike benefits, Social Security and retirement.

(g) "Employer" - a person, partnership, association, corporation, institution, governmental body or unit or agency, or any other entity employing one or more persons for a salary, wage, commission or other compensation.

(h) "Income Tax Officer" or "Officer" - a person, public employee or private agency designated by the Board of Commissioners to collect and administer the tax on earned income and net profits.

(i) "Net profits" - the net income from the operation of a business, profession or any other activity, except corporations, after provision for all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with the accounting system used in such business, profession or other activity, but without deduction of taxes based on income.

(j) "Non-resident" - a person domiciled outside of the limits of the Township, or a partnership, association or other entity maintaining, as the center of its business affairs, a place outside of the Township.

(k) "Person" or "individual" - a natural person.

(l) "Resident" - a person, partnership, association or other entity domiciled in the Township.

(m) "Taxable" - a person, partnership, corporation, fiduciary or association subject to the tax imposed by this chapter.

(n) "Taxable year" - January 1 to December 31 of any year.

(o) "Taxpayer" - a person, partnership, association or any other entity required hereunder to file a return of earned income or net profits or to pay a tax thereon.

(p) "Township" - Lower Chichester Township, Delaware County, Pennsylvania.

(Ord. 91-10. Passed 12-16-91.)

880.03 AUTHORITY.

The provisions of Sections 13 and 14 of the Enabling Act (Act 511 of 1965), its supplements and amendments, are incorporated herein by reference, except that where options are provided in said Sections 13 and 14, this chapter shall designate the option selected, and except, further, that if this chapter shall provide to the contrary, the provisions of this chapter shall control.

(Ord. 91-10. Passed 12-16-91.)

880.04 IMPOSITION OF TAX.

A tax for general revenue purposes in the amount of one percent is hereby imposed on earned income, including, inter alia, salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by residents of the Township; on earned income, including, inter alia, salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by non-residents of the Township, for work done or services performed or rendered in the Township; on the net profits received from businesses, professions or other activities conducted by residents of the Township; and on the net profits received from businesses, professions or other activities conducted in the Township, by non-residents of the Township, during the period beginning on January 1, 1992, or the effective date of this chapter, whichever is later, and continuing for each taxable year thereafter.

(Ord. 91-10. Passed 12-16-91.)

880.05 DECLARATION, RETURN AND PAYMENT OF TAX.

(a) Net Profits. Every taxpayer making net profits in 1992 and in any year succeeding 1992 shall file a declaration of his or her estimated net profits for the current year, shall pay the tax due thereon in quarterly installments and shall file a final return and pay to the Officer the balance of the tax due, all as provided in Section 13, III, A(1) (ii) and (2) through (5), inclusive, of the Enabling Act, its supplements and amendments.

(b) Earned Income. For 1992 and each year succeeding the year 1992, every taxpayer shall make and file final returns and pay the taxes due all as provided in Section 13, III, B, first paragraph, of the Enabling Act, its supplements and amendments.

(c) Quarterly Returns. Every taxpayer who is employed for a salary, wage or other compensation and who received any earned income not subject to the provisions relating to collection at source, shall make and file with the Officer quarterly returns and shall pay quarter-annually the amount of tax shown as due on such returns, all as provided in Section 13, III, B (2) of the Enabling Act, its supplements and amendments.

(Ord. 91-10. Passed 12-16-91.)

880.06 COLLECTION AT SOURCE.

(a) Every employer having an office, factory, workshop, branch, warehouse or other place of business within the corporate limits of the Township shall deduct the tax imposed by this chapter on the earned income due to his or her employee or employees and shall file quarterly returns and final returns and pay quarterly to the Officer the amount of taxes deducted, all as set forth in Section 13, IV of the Enabling Act, its supplements and amendments, commencing January 1, 1992.

(b) Every employer who discontinues business prior to December 31 of any year shall, within thirty days after discontinuance of business, file returns and withholding statements hereinabove required and pay the tax due.

(Ord. 91-10. Passed 12-16-91.)

880.07 ADMINISTRATION.

The Income Tax Officer shall be selected from time to time by resolution of the Board and shall receive such compensation for his or her services and expenses as determined from time to time by the Board. Such Officer shall have the powers and duties, and be subject to the penalties, provided in the Enabling Act, its supplements and amendments.

(Ord. 91-10. Passed 12-16-91.)

880.08 APPLICATION OF TAX.

The tax imposed in Section 880.04 shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of the Board to impose said tax under the Constitution of the United States or the Constitution and laws of the Commonwealth of Pennsylvania.

(Ord. 91-10. Passed 12-16-91.)

880.09 CREDITS.

(a) Payment of any tax on income to a state other than Pennsylvania, or to any political subdivision thereof by residents thereof, pursuant to any state or local law, to the extent that such income includes salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation, or net profits of businesses, professions or other activities, but in such proportions as hereinafter set forth, shall be credited to and allowed as a deduction from the liability of such person for the tax imposed by this chapter on salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation, or net profits of businesses, professions or other activities, if residents of the Township receive credits and deductions of a similar kind to a like degree from the tax on income imposed by the other state or political subdivision thereof.

(b) Where a credit or a deduction is allowable, it shall be allowed in proportion to the concurrent periods for which taxes are imposed by the other state or respective political subdivisions, but not in excess of the amount previously paid for a concurrent period.

(Ord. 91-10. Passed 12-16-91.)

880.10 ENFORCEMENT; INTEREST AND PENALTIES; REGULATIONS.

(a) In enforcing the collection of the tax hereby levied, the Officer shall have all the remedies prescribed by the Enabling Act and shall be entitled to add to the amount of any delinquent tax or debt created by the failure to pay such tax, or to collect the same at one source, interest at the rate of six percent per annum plus an additional penalty of one-half of one percent of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid.

(b) The Officer shall prescribe rules and regulations for the administration of this chapter. Such rules and regulations will become a part of this chapter and will be in full force and effect by resolution of the Board. A copy of such rules and regulations will be on file in the Township Building.

(Ord. 91-10. Passed 12-16-91.)

880.99 PENALTY.

(EDITOR'S NOTE: See Section 202.99 of the Administration Code for general Code penalty if no specific penalty is provided.)

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CHAPTER 882 - Realty Transfer Tax

EDITOR'S NOTE: Resolution 98-34, passed December 30, 1998, adopted a Local Taxpayer Bill of Rights and established an administrative process to receive and determine taxpayer petitions relating to assessment, audit, determination, review and collection of eligible taxes.

Copies of this resolution and of the Bill of Rights may be obtained, at cost, from the Township Secretary.

882.01 Short title.

882.02 Definitions.

882.03 Imposition of tax; authority.

882.04 Application; rate; evidence of payment; limitations; interest on unpaid tax.

882.05 Exemption for governmental bodies.

882.06 Excluded transactions.

882.07 Taxable documents.

882.08 Acquired companies.

882.09 Tax credits.

882.10 Determination of terms of leases.

882.11 Disposition of proceeds of judicial sales.

882.12 Duties of Recorder of Deeds.

882.13 Statements of value.

882.14 Underpayments; failure to record declarations.

882.15 Unpaid taxes as liens.

882.16 Recovery of unpaid tax; interest and penalties.

882.17 Enforcement; incorporation of regulations.

882.99 Penalty.

    CROSS REFERENCES

    Real Estate Registry - see 1st Class §§ 1310 et seq.

    Authority to enact - see Act No. 511 of 1965, § 2; Act 77 of 1986, § 8101-D

    Annual re-enactment unnecessary - see Act No. 511 of 1965, § 4

    Limitation on rate - see Act No. 511 of 1965, § 8(5)

    Treasurer - see ADM. Ch. 236

    Tax certification fee - see ADM. 236.05

    Denial of building permit because of delinquent or unpaid taxes - see B. & H. 1442.025

    Denial of use and occupancy or registration permits because of delinquent or unpaid taxes - see B. & H. 1444.09

    Denial of certificate of occupancy because of delinquent or unpaid taxes - see B. & H. 1446.09

882.01 SHORT TITLE.

This chapter shall be known and may be cited as the "Realty Transfer Tax Ordinance of the Township of Lower Chichester."

(Ord. 87-1. Passed 1-19-87.)

882.02 DEFINITIONS.

As used in this chapter:

(a) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise owned or conducted by two or more persons other than a private trust or decedent's estate.

(b) "Corporation" means a corporation, joint-stock association, business trust or banking institution which is organized under the laws of the Commonwealth, the United States or any other state, territory, foreign country or dependency.

(c) "Document" means any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or demise of title to real estate. "Document" does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor; land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof, unless the consideration is payable over a period of time exceeding thirty years; or instruments which solely grant, vest or confirm a public utility easement. "Document" shall also include a declaration of acquisition required to be presented for recording under Section
882.08.

(d) "Family farm corporation" means a corporation of which at least seventy-five percent of its assets are devoted to the business of agriculture and at least seventy-five percent of each class of stock of the corporation is continuously owned by members of the same family. The business of agriculture shall not be deemed to include:

  (1) Recreational activities, such as, but not limited to, hunting, fishing, camping, skiing, show competition or racing;

  (2) The raising, breeding or training of game animals or game birds, fish, cats, dogs or pets, or other animals intended for use in sporting or recreational activities;

  (3) Fur farming;

  (4) Stockyard and slaughterhouse operations; or

  (5) Manufacturing or processing operations of any kind.

(e) "Members of the same family" means any individual, such individual's brothers and sisters, the brothers and sisters of such individual's parents and grandparents, the ancestors and lineal descendants of any of the foregoing, a spouse of any of the foregoing, and the estate of any of the foregoing. Individuals related by half-blood or legal adoption shall be treated as if they were related by whole-blood.

(f) "Person" means every natural person, association or corporation. Whenever used in any clause prescribing and imposing a fine or imprisonment, or both, the term "person," as applied to an association, shall include the responsible members or general partners thereof, and, as applied to a corporation, the officers thereof.

(g) "Real estate" means:

  (1) All lands, tenements or hereditaments within the Township, including, without limitation, buildings, structures, fixtures, mines, minerals, oil, gas, quarries, spaces with or without upper or lower boundaries, trees and other improvements, immovables or interests which by custom, usage or law pass with a conveyance of land, but excluding permanently attached machinery and equipment in an industrial plant.

  (2) Condominium units.

  (3) A tenant-stockholder's interest in a cooperative housing corporation, trust or association under a proprietary lease or occupancy agreement.

(h) "Real estate company" means a corporation or association which is primarily engaged in the business of holding, selling or leasing real estate, ninety percent or more of the ownership interest in which is held by thirty-five or fewer persons and which:

  (1) Derives sixty percent or more of its annual gross receipts from the ownership or disposition of real estate; or

  (2) Holds real estate, the value of which comprises ninety percent or more of the value of its entire tangible asset holdings exclusive of tangible assets which are freely transferable and actively traded on an established market.

(i) "Title to real estate" means:

  (1) Any interest in real estate which endures for a period of time, the termination of which is not fixed or ascertained by a specific number of years, including, without limitation, an estate in fee simple, a life estate or a perpetual leasehold, or

  (2) Any interest in real estate enduring for a fixed period of years, but which, either by reason of the length of the term or the grant of a right to extend the term by renewal or otherwise, consists of a group of rights approximating those of an estate in fee simple, a life estate or a perpetual leasehold, including, without limitation, a leasehold interest or possessory interest under a lease or occupancy agreement for a term of thirty years or more, or a leasehold interest or possessory interest in real estate in which the lessee has equity.

(j) "Township" means the Township of Lower Chichester, Delaware County, Pennsylvania.

(k) "Transaction" means the making, executing, delivering, accepting, or presenting for recording of a document.

(l) "Value" means:

  (1) In the case of any bona fide sale of real estate at arm's length for actual monetary worth, the amount of the actual consideration therefor, paid or to be paid, including liens or other encumbrances thereon existing before the transfer and not removed thereby, whether or not the underlying indebtedness is assumed, and ground rents, or a commensurate part thereof where such liens or other encumbrances and ground rents also encumber or are charged against other real estate, provided that where such documents shall set forth a nominal consideration, the "value" thereof shall be determined from the price set forth in or actual consideration for the contract of sale.

  (2) In the case of a gift, sale by execution upon a judgment or upon the foreclosure of a mortgage by a judicial officer, transactions without consideration or for consideration less than the actual monetary worth of the real estate, a taxable lease, an occupancy agreement, a lease-hold or possessory interest, any exchange of properties, or the real estate of an acquired company, the actual monetary worth of the real estate determined by adjusting the assessed value of the real estate for local real estate tax purposes for the common level ratio factor developed by the Pennsylvania Department of Revenue for Pennsylvania realty transfer tax base calculations.

  (3) In the case of an easement or other interest in real estate, the value of which is not determinable under paragraph (l)(1) or (2) hereof, the actual monetary worth of such interest.

  (4) The actual consideration for or actual monetary worth of any executory agreement for the construction of buildings, structures or other permanent improvements to real estate between the grantor and other persons existing before the transfer and not removed thereby, or between the grantor, the agent or principal or the grantor of a related corporation, association or partnership and the grantee existing before or effective with the transfer.

(Ord. 87-1. Passed 1-19-87.)

882.03 IMPOSITION OF TAX; AUTHORITY.

For general revenue purposes, there is hereby imposed a realty transfer tax upon the transfer of real estate or interest in real estate situated within the Township, regardless of where the documents making the transfer are made, executed or delivered, or where the actual settlements on such transfer took place, as authorized by Article XI-D, Local Real Estate Transfer Tax, 72 P.S. 8101-D et seq.

(Ord. 87-1. Passed 1-19-87.)

882.04 APPLICATION; RATE; EVIDENCE OF PAYMENT; LIMITATIONS; INTEREST ON UNPAID TAX.

(a) Whoever makes, executes, delivers, accepts or presents for recording any document, or in whose behalf any document is made, executed, delivered, accepted or presented for recording, shall be subject to pay a tax, for and in respect to the transaction or any part thereof, at the rate of one percent of the value of the real estate represented by such document. Such tax shall be payable at the earlier of the time the document is presented for recording or within thirty days of acceptance of such document or within thirty days of an entity becoming an acquired company.

(b) The payment of the tax imposed by this chapter shall be evidenced by the affixing of an official stamp or writing by the Recorder whereon the date of the payment of the tax, the amount of the tax and the signature of the collecting agent shall be set forth.

(c) It is the intent of this chapter that the entire burden of the tax imposed herein on a person or transfer shall not exceed the limitations prescribed in the Local Tax Enabling Act, being the Act of December 31, 1965, P.L. 1257, 53 P.S. 6901 et seq., so that if any other political subdivision shall now or hereafter impose such tax on the same person or transfer, then the tax levied by the Township under the authority of such Act shall, during the time such duplication of the tax exists, except as hereinafter otherwise provided, be one-half of the tax rate. Such one-half rate shall become effective without any action on the part of the Township, provided, however, that the Township and any other political subdivision which imposes such tax on the same person or transfer may agree that, instead of limiting their respective rates to one-half of the rate herein provided, they will impose respectively different rates, the total of which shall not exceed the maximum rate permitted under the Act.

(d) If, for any reason, the tax is not paid when due, interest at the rate in effect at the time the tax is due shall be added and collected.

(Ord. 87-1. Passed 1-19-87.)

882.05 EXEMPTION FOR GOVERNMENTAL BODIES.

The United States, the Commonwealth of Pennsylvania or any of their instrumentalities, agencies or political subdivisions, shall be exempt from payment of the tax imposed by this chapter. The exemption of such governmental bodies shall not, however, relieve any other party to a transaction from liability for the tax.

(Ord. 87-1. Passed 1-19-87.)

882.06 EXCLUDED TRANSACTIONS.

(a) The tax imposed by Section 882.03 shall not be imposed upon:

  (1) A transfer to the Commonwealth, or any of its instrumentalities, agencies or political subdivisions, by gift, dedication or deed, in lieu of condemnation or deed of confirmation in connection with condemnation proceedings, or a reconveyance by the condemning body of the property condemned to the owner of record at the time of condemnation, which reconveyance may include property line adjustments, provided that said reconveyance is made within one year from the date of condemnation;

  (2) A document which the Township is prohibited from taxing under the Constitution or statutes of the United States;

  (3) A conveyance to a municipality, township, school district or county, pursuant to acquisition by such municipality, township, school district or county of a tax delinquent property at sheriff sale or Tax Claim Bureau sale;

  (4) A transfer, for no or nominal actual consideration, which corrects or confirms a transfer previously recorded, but which does not extend or limit existing record legal title or interest;

  (5) A transfer or division in kind, for no or nominal actual consideration, of property passed by testate or intestate succession and held by cotenants, provided, however, that if any of the parties take shares greater in value than his or her undivided interest, tax shall be due on the excess;

  (6) A transfer between husband and wife; between persons who were previously husband and wife who have since been divorced, provided that the property or interest therein subject to such transfer was acquired by the husband and wife or husband or wife prior to the granting of the final decree in divorce; between parent and child or the spouse of such child; between brother and sister or the spouse of a brother or sister; and between a grandparent and grandchild or the spouse of such grandchild; except that a subsequent transfer by the grantee within one year shall be subject to tax as if the grantor were making such transfer;

  (7) A transfer, for no or nominal actual consideration, of property passing by testate or intestate succession from a personal representative of a decedent to the decedents, devisee or heir;

  (8) A transfer, for no or nominal actual consideration, to a trustee of an ordinary trust, where the transfer of the same property would be exempt if the transfer was made directly from the grantor to all of the possible beneficiaries, whether or not such beneficiaries are contingent or specifically named. No such exemption shall be granted unless the Recorder of Deeds is presented with a copy of the trust instrument that clearly identifies the grantor and all possible beneficiaries;

  (9) A transfer, for no or nominal consideration, from a trustee to a beneficiary of an ordinary trust;

  (10) A transfer, for no or nominal actual consideration, from a trustee to a successor trustee;

  (11) A transfer:

    A. For no or nominal actual consideration, between a principal and agent or a straw party; or

    B. From or to an agent or straw party where, if the agent or straw party were the principal, no tax would be imposed under this chapter;

  (12) A transfer made pursuant to the statutory merger or consolidation of a corporation or the statutory division of a non-profit corporation, except where the State Department of Revenue reasonably determines that the primary intent for such merger, consolidation or division is avoidance of the tax imposed by this chapter;

  (13) A transfer from a corporation or association of real estate held of record in the name of the corporation or association where the grantee owns stock of the corporation or an interest in the association in the same proportion as his or her interest in or ownership of the real estate being conveyed, and where the stock of the corporation or the interest in the association has been held by the grantee for more than two years;

  (14) A transfer from a nonprofit industrial development agency or authority to a grantee of property conveyed by the grantee to that agency or authority as security for a debt of the grantee or a transfer to a nonprofit industrial development agency or authority;

  (15) A transfer from a nonprofit industrial development agency or authority to a grantee purchasing directly from it, but only if:

    A. The grantee shall directly use such real estate for the primary purpose of manufacturing, fabricating, compounding, processing, publishing, research and development, transportation, energy conversion, energy production, pollution control, warehousing or agriculture; and

    B. The agency or authority has the full ownership interest in the real estate being transferred;

  (16) A transfer by a mortgagor to the holder of a bona fide mortgage in default in lieu of a foreclosure, or a transfer pursuant to a judicial sale in which the successful bidder is the bona fide holder of a mortgage, unless the holder assigns the bid to another person;

  (17) Any transfer between religious organizations or other bodies or persons holding title for a religious organization, if such real estate is not being or has not been used by such transferor for commercial purposes;

  (18) A transfer to a conservancy which possesses a tax exempt status pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954, (68A Stat. 3, 26 U.S.C. 501(c)(3)), and which has as its primary purpose preservation of land for historic, recreational, scenic, agricultural or open space opportunities;

  (19) A transfer of real estate devoted to the business of agriculture to a family farm corporation by a member of the same family which directly owns at least seventy-five percent of each class of the stock thereof;

  (20) A transfer between members of the same family of an ownership interest in a real estate company or family farm corporation;

  (21) A transfer whereon the tax due is one dollar ($1.00) or less; and

  (22) Leases for the production or extraction of coal, oil, natural gas or minerals and assignments thereof.

(b) In order to exercise any exclusion provided in this section, the true, full and complete value of the transfer shall be shown on the statement of value. A copy of the Pennsylvania Realty Transfer Tax Statement of Value may be submitted for this purpose. For leases of coal, oil, natural gas or minerals, the statement of value may be limited to an explanation of the reason such document is not subject to tax under this chapter.

(Ord. 87-1. Passed 1-19-87.)

882.07 TAXABLE DOCUMENTS.

Except as otherwise provided in Section 882.06, documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof, are fully taxable. For the purposes of this chapter, corporations and associations are entities separate from their members, partners, stockholders or shareholders.

(Ord. 87-1. Passed 1-19-87.)

882.08 ACQUIRED COMPANIES.

(a) A real estate company is an acquired company upon a change in the ownership interest in the company, however effected, if the change does not affect the continuity of the company; and if the change, of itself or together with prior changes, has the effect of transferring, directly or indirectly, ninety percent or more of the total ownership interest in the company within a period of three years.

(b) With respect to real estate acquired after February 16, 1986, a family farm corporation is an acquired company when, because of voluntary or involuntary dissolution, it ceases to be a family farm corporation, or when, because of issuance or transfer of stock or because of acquisition or transfer of assets that are devoted to the business of agriculture, it fails to meet the minimum requirements of a family farm corporation under this chapter.

(c) Within thirty days after becoming an acquired company, the company shall present a declaration of acquisition with the recorder of each county in which it holds real estate for the affixing of documentary stamps and recording. Such declaration shall set forth the value of real estate holdings of the acquired company in such county. A copy of the Pennsylvania Realty Transfer Tax Declaration of Acquisition may be submitted for this purpose.

(Ord. 87-1. Passed 1-19-87.)

882.09 TAX CREDITS.

(a) Where there is a transfer of residential property by a licensed real estate broker, which property was transferred to him or her within the preceding year as consideration for the purchase of other residential property, a credit for the amount of the tax paid at the time of transfer shall be given to him or her toward the amount of the tax due upon the transfer.

(b) Where there is a transfer by a builder of residential property which was transferred to the builder within the preceding year as consideration for the purchase of new, previously unoccupied residential property, a credit for the amount of the tax paid at the time of the transfer to the builder shall be given to the builder toward the amount of the tax due upon the transfer.

(c) Where there is a transfer of real estate which is leased by the grantor, a credit for the amount of tax paid at the time of the lease shall be given to the grantor toward the tax due upon the transfer.

(d) Where there is a conveyance by deed of real estate which was previously sold under a land contract by the grantor, a credit for the amount of tax paid at the time of the sale shall be given to the grantor toward the tax due upon the deed.

(e) If the tax due upon the transfer is greater than the credit given under this section, the difference shall be paid. If the credit allowed is greater than the amount of tax due, no refund or carryover credit shall be allowed.

(Ord. 87-1. Passed 1-19-87.)

882.10 DETERMINATION OF TERMS OF LEASES.

In determining the term of a lease, it shall be presumed that a right or option to renew or extend a lease will be exercised if the rental charge to the lessee is fixed or if a method for calculating the rental charge is established.

(Ord. 87-1. Passed 1-19-87.)

882.11 DISPOSITION OF PROCEEDS OF JUDICIAL SALES.

The tax imposed by this chapter shall be fully paid, out of the proceeds of any judicial sale of real estate and shall have priority before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon which the sale is made, except for the State Realty Transfer Tax. The sheriff or other officer conducting said sale shall pay the tax herein imposed out of the first monies paid in connection therewith. If the proceeds of the sale are insufficient to pay the entire tax herein imposed, the purchaser shall be liable for the remaining tax.

(Ord. 87-1. Passed 1-19-87.)

882.12 DUTIES OF RECORDER OF DEEDS.

(a) As provided in 16 P.S. Section 11011-6, as amended by the Act of July 7, 1983 (P.L. 40, No. 21), the Recorder of Deeds shall be the collection agent for the local realty transfer tax, including any amount payable to the Township based on a redetermination of the amount of tax due by the Commonwealth of Pennsylvania of the State realty transfer tax, without compensation from the Township.

(b) In order to ascertain the amount of taxes due when the property is located in more than one political subdivision, the Recorder shall not accept for recording such a deed for such property unless the deed is accompanied by a statement of value showing what taxes are due each municipality.

(c) On or before the tenth of each month, the Recorder shall pay over to the Township all local realty transfer taxes collected, less two percent for the use of the County, together with a report containing the information as is required by the Commonwealth in reporting collections of the State realty transfer tax. The two percent commission shall be paid to the County.

(d) Upon a redetermination of the amount of realty transfer tax due by the Commonwealth, the Recorder shall re-record the deed or record the additional transfer tax form only when both the State and local amounts and a re-recording or recording fee have been tendered.

(Ord. 87-1. Passed 1-19-87.)

882.13 STATEMENTS OF VALUE.

Any document lodged with or presented to the Recorder of Deeds for recording shall set forth therein and as a part of such document the true, full and complete value thereof, or shall be accompanied by a statement of value executed by a responsible person connected with the transaction, showing such connection and setting forth the true, full and complete value thereof or the reason, if any, why such document is not subject to taxation under this chapter. A copy of the Pennsylvania Realty Transfer Tax Statement of Value may be submitted for this purpose. The provisions of this section shall not apply to any excludable real estate transfers which are exempt from taxation based on family relationship. Other documents presented for the affixing of stamps shall be accompanied by a certified copy of each document and a statement of value executed by a responsible person connected with the transaction, showing such connection and setting forth the true, full and complete value thereof or the reason, if any, why such document is not subject to taxation under this chapter.

(Ord. 87-1. Passed 1-19-87.)

882.14 UNDERPAYMENTS; FAILURE TO RECORD DECLARATIONS.

(a) If any part of any underpayment of tax imposed by this chapter is due to fraud, there shall be added to the tax an amount equal to fifty percent of the underpayment.

(b) In the case of failure to record a declaration required under this chapter on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax five percent of the amount of such tax if the failure is not for more than one month, with an additional five percent for each additional month or fraction thereof during which such failure continues, not to exceed fifty percent in the aggregate.

(Ord. 87-1. Passed 1-19-87.)

882.15 UNPAID TAXES AS LIENS.

The tax imposed by this chapter shall become a lien upon the lands, tenements or hereditaments, or any interest therein, lying or being situated wholly or in part within the boundaries of the Township, which lands, tenements, hereditaments or interest therein are described in or conveyed or transferred by the deed which is the subject of the tax imposed, assessed and levied by this chapter. Such lien shall begin at the time when the tax under this chapter is due and payable, and continue until discharge by payment or in accordance with the law. The Solicitor is hereby authorized to file a Municipal or tax claim in the Court of Common Pleas of Delaware County in accordance with the provisions of the Municipal Claims and Liens Act of 1923, 53 P.S. 7101 et seq., its supplements and amendments.

(Ord. 87-1. Passed 1-19-87.)

882.16 RECOVERY OF UNPAID TAX; INTEREST AND PENALTIES.

All taxes imposed by this chapter, together with interest and penalties prescribed herein, shall be recoverable as other debts of like character are recovered.

(Ord. 87-1. Passed 1-19-87.)

882.17 ENFORCEMENT; INCORPORATION OF REGULATIONS.

The Board of Commissioners is hereby charged with the enforcement and collection of the realty transfer tax and is hereby empowered to promulgate and enforce reasonable regulations for enforcement and collection of the tax. The regulations which have been promulgated by the Pennsylvania Department of Revenue under 72 P.S. 8101-C et seq., are hereby incorporated into and made a part of this chapter as if fully set forth herein.

(Ord. 87-1. Passed 1-19-87.)

882.99 PENALTY.

(EDITOR'S NOTE: See Section 202.99 of the Administration Code for general Code penalty if no specific penalty is provided.)

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CHAPTER 884 - Tax Exemption in Deteriorated Areas

884.01 Area designated as deteriorated.

884.02 Improvements defined.

884.03 Exemption from tax.

884.04 Exemption schedule.

884.05 Procedure for obtaining exemption.

884.06 Effective date.

884.07 Amendments.

    CROSS REFERENCES

    Consistency of taxation with budget - see 1st Class § 1701

    Tax levies - see 1st Class § 1709

    Industrial Development Agency - see ADM. Ch. 282

    General Plan - see P. & Z. Ch. 1222

    Tax certification fee - see ADM. 236.05

    Denial of building permit because of delinquent or unpaid taxes - see B. & H. 1442.025

    Denial of use and occupancy or registration permits because of delinquent or unpaid taxes - see B. & H. 1444.09

    Denial of certificate of occupancy because of delinquent or unpaid taxes - see B. & H. 1446.09

884.01 AREA DESIGNATED AS DETERIORATED.

The Board of Township Commissioners hereby designates approximately eighty-eight acres, more or less, a portion of Chichester Business Park, as located on Exhibit "A" attached to original Ordinance 91-9, passed November 25, 1991, and as described in Exhibit "B" attached to original Ordinance 91-9, passed November 25, 1991, and hereinafter referred to as the "LERTA Tax Abatement District", as deteriorated, inasmuch as, inter alia, the premises have limited access, abut blighted residential and industrial areas, and overlook an oil refinery and tank farm. It is determined that said property will not be improved unless a tax exemption is granted for any improvement made to said land.

The area designated as deteriorated, in accordance with Act No. 76 of 1977 (P.L. 237), is more fully described in original Ordinance 91-9, passed November 24, 1991.

(Ord. 91-9. Passed 11-25-91.)

884.02 IMPROVEMENTS DEFINED.

Improvements shall be defined as repair, new construction or reconstruction, including alterations or additions, having the effect of rehabilitating the deteriorated property so that it becomes habitable and usable, and attains higher standards of safety, health, economic use or amenity, and is brought into compliance with laws, ordinances or regulations governing such standards.

(Ord. 91-9. Passed 11-25-91.)

884.03 EXEMPTION FROM TAX.

Subjection to the schedule hereinafter set forth, there is hereby exempted from all real property taxation that portion of the additional assessment attributable to the actual costs of improvements to the designated deteriorated property.

(Ord. 91-9. Passed 11-25-91.)

884.04 EXEMPTION SCHEDULE.

(a) The following exemption schedule shall constitute the percentage of improvements to be exempted as may be elected for permits issued during the period commencing in 1991 and continuing through December 31, 1997:

Exemption After Permit Issued  

Percentage

First Year

70

Second Year

60

Third Year

50

Fourth Year

40

Fifth Year

30

Sixth Year

20

Seventh Year

10

(b) Tax exemptions during a second period for permits issued commencing January 1, 1998, and continuing through December 31, 2002, may be provided according to the following schedule, subject to ratification by the relevant taxing authorities, which exemptions shall not be a continuation of those issued pursuant to subsection (a) hereof:

Exemption After Permit Issued  

Percentage

First Year

50

Second Year

40

Third Year

30

Fourth Year

20

Fifth Year

10

(c) The exemption from taxes granted under this chapter shall be upon the property and shall not terminate upon the sale or exchange of the property.

(d) If an eligible property is granted tax exemption pursuant to this chapter, the improvement shall not, during the exemption period, be considered a factor in assessing other properties.

(Ord. 91-9. Passed 11-25-91.)

884.05 PROCEDURE FOR OBTAINING EXEMPTION.

(a) Any person desiring tax exemption pursuant to this chapter shall apply to the Secretary of the Township on an approved form within thirty days of the time a building permit is issued for construction of the improvement, or new construction, as the case may be, or upon commencement of construction if no permit is required. The application must be in writing, and shall set forth the following information:

  (1) The date the building permit was issued for said improvement;

  (2) The location of the property to be lmproved;

  (3) The nature of the property to be improved;

  (4) The type of improvement;

  (5) The summary of the plan of the improvement;

  (6) The cost of the improvement;

  (7) Whether the property has been condemned or cited by any governmental body for noncompliance with laws or ordinances;

  (8) That the property has been inspected and examined by the Township Engineer;

  (9) Such additional information as the Township may require.

(b) The application for tax exemption shall be submitted to the Board of Township Commissioners who shall act upon that application within thirty days of submission.

(c) After its consideration, the Board of Commissioners shall forward a copy of the exemption application to the Delaware County Board of Assessment which shall, upon completion of the new construction or improvement, assess separately the new construction or improvement and calculate the amounts of the assessment eligible for tax exemption in accordance with the limits established by this chapter, and shall notify the taxpayer and the local taxing authorities of the reassessment and the amount of the assessment eligible for exemption. In the case of new construction, the Board of Assessment shall assess separately the improvement and the land upon which the new construction stands and shall otherwise perform its duties as above provided for construction of the improvements. The exemption provided for hereunder shall commence in the tax year immediately following the year in which the building permit is issued.

(d) The cost of improvements and new construction to be exempted and the schedule of taxes exempted existing at the time of the initial request for tax exemption shall be applicable to that request, and subsequent amendment(s) to this chapter, if any, shall not apply to requests initiated prior to their adoption.

(e) Appeals from the reassessment and the amount eligible for the exemption may be taken by the tax authorities or the taxpayer as provided by law.

(Ord. 91-9. Passed 11-25-91.)

884.06 EFFECTIVE DATE.

This chapter shall become effective upon adoption by the Chichester School District and the County of Delaware of resolutions exempting improvements to properties, in accordance with the terms of this chapter, from real property taxation.

(Ord. 91-9. Passed 11-25-91.)

884.07 AMENDMENTS.

No amendment to this chapter shall be effective unless consented to by resolution or ordinance of each taxing authority consenting to be bound by the terms of this chapter.

(Ord. 91-9. Passed 11-25-91.)

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CHAPTER 886 - Local Services Tax

886.01 Definitions.

886.02 Levy of tax.

886.03 Exemption and refunds.

886.04 Duty of employers to collect.

886.05 Returns.

886.06 Dates for determining tax liability and payments.

886.07 Self-employed individuals.

886.08 Individuals engaged in more than one occupation or employed in more than one political subdivision.

886.09 Non-residents subject to tax.

886.10 Administration of tax.

886.11 Suits for collection.

886.12 Interpretation.

886.99 Penalty.

886.01 DEFINITIONS.

The following words and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context or language clearly indicates or requires a different meaning:

(a) "Collector" means the person, public employee or private agency designated by the political subdivision to collect and administer the tax herein imposed.

(b) "DCED" means the Department of Community and Economic Development of the Commonwealth of Pennsylvania.

(c) "Earned income" means compensation as this term is defined in Section 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of Dec. 31, 1965, P.L. 1257, § 13, as amended, 53 P.S. § 6913, as amended.

(d) "Employer" means an individual, partnership, association, limited liability corporation, limited liability partnership, corporation, governmental body, agency or other entity employing one or more persons on a salary, wage, commission or other compensation basis, including a self-employed person.

(e) "He," "his" or "him" indicates the singular and plural number, as well as male, female and neuter genders.

(f) "Individual" means any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the political subdivision.

(g) "Net profits" means the net income from the operation of a business, profession, or other activity, as this term is defined in Section 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of Dec. 31, 1965, P.L. 1251, § 13, as amended, 53 P.S. § 6913, as amended.

(h) "Occupation" means any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, earned on or performed within the corporate limits of the political subdivision for which compensation is charged or received; whether by means of salary, wages, commission or fees for services rendered.

(i) "Political subdivision" means the area within the corporate limits of the Township of Lower Chichester.

(j) "Tax" means the local services tax at the rate fixed in Section 886.02.

(k) "Tax year" means the period from January 1 until December 31 in any year; a calendar year.

(l) "Township" means the Township of Lower Chichester, Linwood, Delaware County, Pennsylvania.

(Ord. 2007-02. Passed 11-19-07.)

886.02 LEVY OF TAX.

For specific revenue purposes, an annual tax is hereby levied and assessed, commencing January 1, 2008; upon the privilege of engaging in an occupation with a primary place of employment within the Township during the tax year. Each natural person who exercises such privilege for any length of time during any tax year shall pay the tax for that year in the amount of fifty-two dollars ($52.00), assessed on a pro rata basis, in accordance with the provisions of this chapter. This tax may be used solely for the following purposes as the same may be allocated by the Township from time to time: emergency services, which shall include emergency medical services, police services and/or fire services; road construction and/or maintenance; reduction of property taxes; or property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa. C.S. Ch. 85, Subch. F (relating to homestead property exclusion). The political subdivision shall use no less than twenty-five percent of the funds derived from the tax for emergency services. This tax is in addition to all other taxes of any kind or nature heretofore levied by the political subdivision. The tax shall be no more than fifty- two dollars ($52.00) on each person for each calendar year, irrespective of the number of political subdivisions within which a person may be employed.

(Ord. 2007-02. Passed 11-19-07.)

886.03 EXEMPTION AND REFUNDS.

(a) Exemption. Any person whose total earned income and net profits from all sources within the political subdivision is less than twelve thousand dollars ($12,000) for any calendar year in which the tax is levied is exempt from the payment of the tax for that calendar year. In addition, the following persons are exempt from payment of the tax:

  (1) Any person who has served in any war or armed conflict in which the United States was engaged and is honorably discharged or released under honorable circumstances from active service if, as a result of military service, the person is blind, paraplegic or a double or quadruple amputee or has a service-connected disability declared by the United States Veterans' Administration or its successor to be a total 100 percent disability.

  (2) Any person who serves as a member of a reserve component of the armed forces and is called to active duty at any time during the taxable year. For the purposes of this paragraph, "reserve component of the armed forces" shall mean the United States Army Reserve, United States Navy Reserve, United States Marine Corps Reserve, United States Coast Guard Reserve, United States Air Force Reserve, the Pennsylvania Army National Guard or the Pennsylvania Air National Guard.

(b) Procedure to Claim Exemption.

  (1) A person seeking to claim an exemption from the local services tax may annually file an exemption certificate with the political subdivision and with the person's employer affirming that the person reasonably expects to receive earned income and net profits from all sources within the political subdivision of less than twelve thousand dollars ($12,000) in the calendar year for which the exemption certificate is filed. In the event the political subdivision utilizes a tax collection officer, it shall provide a copy of the exemption certificate to that officer. The exemption certificate shall have attached to it a copy of all the employee's last pay stubs or W-2 forms from employment within the political subdivision for the year prior to the fiscal year for which the employee is requesting to be exempted from the tax. Upon receipt of the exemption certificate and until otherwise instructed by the political subdivision or except as required by clause (2), the employer shall not withhold the tax from the person during the calendar year or the remainder of the calendar year for which the exemption certificate applies. Employers shall ensure that the exemption certificate forms are readily available to employees at all times and shall furnish each new employee with a form at the time of hiring. The exemption certificate form shall be the uniform form provided by the political subdivision.

  (2) With respect to a person who claimed an exemption for a given calendar year from the tax, upon notification to an employer by the person or by the political subdivision that the person has received earned income and net profits from all sources within the political subdivision equal to or in excess of twelve thousand dollars ($12,000) in that calendar year or that the person is otherwise ineligible for the tax exemption for that calendar year, or upon an employer's payment to the person of earned income within the municipality in an amount equal to or in excess of twelve thousand dollars ($12,000) in that calendar year, an employer shall withhold the local services tax from the person under clause (3).

  (3) If a person who claimed an exemption for a given calendar year from the tax becomes subject to the tax for the calendar year under clause (2), the employer shall withhold the tax for the remainder of that calendar year. The employer shall withhold from the person, for the first payroll period after receipt of the notification under clause (2), a lump sum equal to the amount of tax that was not withheld from the person due to the exemption claimed by the person under this subsection, plus the per payroll amount due for that first payroll period. The amount of tax withheld per payroll period for the remaining payroll periods in that calendar year shall be the same amount withheld for other employees. In the event the employment of a person subject to withholding of the tax under this clause is subsequently severed in that calendar year, the person shall be liable for any outstanding balance of tax due, and the political subdivision may pursue collection under this chapter.

  (4) Except as provided in clause (2), it is the intent of this subsection that employers shall not be responsible for investigating exemption certificates, monitoring tax exemption eligibility or exempting any employee from the local services tax.

(c) Refunds. The Township, in consultation with the collector and DCED, shall establish procedures for the processing of refund claims for any tax paid by any person who is eligible for exemption, which procedures shall be in accord with provisions of the general municipal law relating to refunds of overpayments and interest on overpayments. Refunds made within seventy-five days of a refund request or seventy-five days after the last day the employer is required to remit the tax for the last quarter of the calendar year, whichever is later, shall not be subject to interest. No refunds shall be made for amounts overpaid in a calendar year that do not exceed one dollar ($1.00): the Township, or the collector shall determine eligibility for exemption and provide refunds to exempt persons.

(Ord. 2007-02. Passed 11-19-07.)

886.04 DUTY OF EMPLOYERS TO COLLECT.

(a) Each employer within the political subdivision, as well as those employers situated outside the political subdivision but who engage in business within the political subdivision, is hereby charged with the duty of collecting the tax from each of his employees engaged by him or performing for him within the political subdivision and making a return and payment thereof to the collector. Further, each employer is hereby authorized to deduct this tax for each employee in his or her employ, whether said employee is paid by salary, wage or commission and whether or not all such services are performed within the political subdivision.

(b) A person subject to the tax shall be assessed by the employer a pro rata share of the tax for each payroll period in which the person is engaging in an occupation. The pro rata share of the tax assessed on the person for a payroll period shall be determined by dividing the rate of the tax levied for the calendar year by the number of payroll periods established by the employer for the calendar year. For purposes of determining the pro rata share, an employer shall round down the amount of the tax collected each payroll period to the nearest one-hundredth of a dollar. Collection of the tax shall be made on a payroll period basis for each payroll period in which the person is engaging in an occupation, except as provided in subsection (d) hereof. For purposes of this subsection, combined rate shall mean the aggregate annual rate of the tax levied by the school district and the Municipality.

(c) No person shall be subject to the payment of the local services tax by more than one political subdivision during each payroll period.

(d) In the case of concurrent employment, an employer shall refrain from withholding the tax if the employee provides a recent pay statement from a principal employer that includes the name of the employer, the length of the payroll period and the amount of the tax withheld and a statement from the employee that the pay statement is from the employee's principal employer and the employee will notify other employers of a change in principal place of employment within two weeks of its occurrence. The employee's statement shall be provided on the form approved by DCED.

(e) The tax shall be no more than fifty-two dollars ($52.00) on each person for each calendar year, irrespective of the number of political subdivisions within which a person may be employed. The political subdivision shall provide a taxpayer a receipt of payment upon request by the taxpayer.

(f) No employer shall be held liable for failure to withhold the tax or for the payment of the withheld tax money to the political subdivision if the failure to withhold taxes arises from incorrect information submitted by the employee as to the employee's place or places of employment, the employee's principal office or where the employee is principally employed. Further, an employer shall not be liable for payment of the local services tax in an amount exceeding the amount withheld by the employer if the employer complies with the provisions of Section 886.03(b) and this section and remits the amount so withheld in accordance with this chapter.

(g) Employers shall be required to remit the local services taxes thirty days after the end of each quarter of a calendar year.

(Ord. 2007-02. Passed 11-19-07.)

886.05 RETURNS.

Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to the employer by the collector. If an employer fails to file the return and pay the tax, whether or not the employer makes collection thereof from the salary, wages or commissions paid by him or her to an employee, except as provided hereafter in this chapter, the employer shall be responsible for the payment of the tax in full as though the tax had been originally levied against the employer.

(Ord. 2007-02. Passed 11-19-07.)

886.06 DATES FOR DETERMINING TAX LIABILITY AND PAYMENTS.

In each tax year, each employer shall use his or her employment records to determine the number of employees from whom such tax shall be deducted and paid over to the collector on or before the thirtieth day following the end of each calendar quarter of each such tax year.

(Ord. 2007-02. Passed 11-19-07.)

886.07 SELF-EMPLOYED INDIVIDUALS.

Each self-employed individual who performs services of any type or kind or engages in any occupation or profession within a primary place of employment within the political subdivision shall be required to comply with this chapter and pay the pro rata portion of the tax due to the collector on or before the thirtieth day following the end of each quarter.

(Ord. 2007-02. Passed 11-19-07.)

886.08 INDIVIDUALS ENGAGED IN MORE THAN ONE OCCUPATION OR EMPLOYED IN MORE THAN ONE POLITICAL SUBDIVISION.

(a) The situs of the tax shall be the place of employment on the first day the person becomes subject to the tax during each payroll period. In the event a person is engaged in more than one occupation, that is, concurrent employment, or an occupation which requires the person working in more than one political subdivision during a payroll period, the priority of claim to collect the local services tax shall be in the following order:

  (1) First, the political subdivision in which a person maintains his or her principal office or is principally employed;

  (2) Second, the political subdivision in which the person resides and works if the tax is levied by that political subdivision;

  (3) Third, the political subdivision in which a person is employed and which imposes the tax nearest in miles to the person's home.

(b) In case of dispute, a tax receipt of the taxing authority for that calendar year declaring that the taxpayer has made prior payment constitutes prima facie certification of payment to all other political subdivisions.

(Ord. 2007-02. Passed 11-19-07.)

886.09 NON-RESIDENTS SUBJECT TO TAX.

All employers and self-employed individuals residing or having their places of business outside of the political subdivision but who perform services of any type or kind or engage in any occupation or profession within the political subdivision do, by virtue thereof, agree to be bound by and subject themselves to the provisions, penalties and regulations promulgated under this chapter with the same force and effect as though they were residents of the political subdivision. Further, any individual engaged in an occupation within the political subdivision and an employee of a nonresidential employer may, for the purpose of this chapter, be considered a self-employed person, and in the event his or her tax is not paid, the political subdivision shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided.

(Ord. 2007-02. Passed 11-19-07.)

886.10 ADMINISTRATION OF TAX.

(a) The collector shall be appointed by resolution of the political subdivision. It shall be the duty of the collector to accept and receive payments of this tax and to keep a record thereof showing the amount received by him from each employer of self-employed person, together with the date the tax was received.

(b) The collector is hereby charged with the administration and enforcement of this chapter and is hereby charged and empowered, subject to Municipal approval, to proscribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this chapter, including provisions for the examination of payroll records of any employer subject to this chapter, the examination and correction of any return made in compliance with this chapter and any payment alleged or found to be incorrect or as to which overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the collector shall have the right to appeal consistent with the Local Taxpayers Bill of Rights under Act 50 of 1998 (municipalities may detail their appeal processes).

(c) The collector is hereby authorized to examine the books and payroll records of any employer in order to verify the accuracy of any return made by an employer or, if no return was made, to ascertain the tax due. Each employer is hereby directed and required to give the collector the means, facilities and opportunity for such examination.

(Ord. 2007-02. Passed 11-19-07.)

886.11 SUITS FOR COLLECTION.

(a) In the event that any tax under this chapter remains due or unpaid thirty days after the due dates above set forth, the collector may sue for the recovery of any such tax due or unpaid under this chapter, together with interest and penalty.

(b) If for any reason the tax is not paid when due, interest at the rate of six percent on the amount of such tax shall be calculated beginning with the due date of the tax and a penalty of five percent shall be added to the flat rate of such tax for nonpayment thereof. Where suit is brought for the recovery of this tax or other appropriate remedy undertaken, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection.

(Ord. 2007-02. Passed 11-19-07.)

886.12 INTERPRETATION.

(a) Nothing contained in this chapter shall be construed to empower the political subdivision to levy and collect the tax hereby imposed on any occupation not within the taxing power of the political subdivision under the Constitution of the United States and the laws of the Commonwealth of Pennsylvania.

(b) If the tax hereby imposed under the provisions of this chapter shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the laws of the Commonwealth of Pennsylvania as to any individual, the decision of the court shall not affect or impair the right to impose or collect said tax or the validity of the tax so imposed on other persons or individuals as herein provided.

(Ord. 2007-02. Passed 11-19-07.)

886.99 PENALTY.

Whoever makes any false or untrue statement on any return required by this chapter, or whoever refuses inspection of the books, records or accounts in his or her custody and control setting forth the number of employees subject to this tax who are in his or her employment, or whoever fails or refuses to file any return required by this chapter shall be guilty of a violation and, upon conviction thereof, shall be sentenced to pay a fine of not more than six hundred dollars ($600.00) and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than thirty days. The action to enforce the penalty herein prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by this chapter.

(Ord. 2007-02. Passed 11-19-07.)

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