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CHAPTER 24

TAXATION, SPECIAL

Part 1

Realty Transfer Tax

§101. Tax Levied; Title§102. Definitions§103. Imposition of Tax; Interest§104. Exempt Parties§105. Excluded Transactions§106. Documents Relating to Associations, Corporations and Acquired

Companies§107. Credits Against Tax§108. Proceeds of Judicial Sale§109. Real Estate or Interest Therein Partially Located in the Township§110. Statement of Value§111. Recorder of Deeds as Agent for the Township§112. Documentary Stamps or Other Evidence of Payment§113. Determination of Additional Tax Due or Redetermination§114. Township Secretary as Enforcement Officer§115. Collection of Delinquent Transfer Taxes and the Imposition of

Interest and Penalties§116. Violations§117. Effective Date

Part 2

[Reserved]

Part 3

Earned Income and Net Profits Tax

§301. Definitions§302. Imposition of Tax§303. Declaration and Payment of Tax§304. Collection at Source§305. Powers and Duties of Income Tax Officer§306. Compensation of Income Tax Officer§307. Suit for Collection of Tax§308. Interest and Penalties§309. Fines and Penalties§310. Payment of Tax to Other Political Subdivisions or States as a

Credit or Deduction§311. Collection of Tax§312. Effective Date

Part 4

Fire Hydrant Tax

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§401. Purpose§402. Authority§403. Imposition of Tax§404. Exemption from Tax§405. Declarations, Returns and Payment of Tax§406. Effective Date

( 2 4 , 9101)

Par t 1

Realty Transfer Tax

( 2 4 , § l O l )

$101. Tax Levied; T i t l e .

1. A r e a l t y t r a n s f e r tax f o r general revenue purposes i s hereby imposed upon the t r a n s f e r of r e a l e s t a t e o r i n t e r e s t i n r e a l e s t a t e s i t u a t e d wi th in Lower Oxford Township , regard less of where the documents making the t r a n s f e r a r e made, executed o r de l ivered , o r where ac tua l se t t lements on such t r a n s f e r took place a s authorized by Ar t i c l e X I - D , "Local Real Es t a t e Transfer Tax," 7 2 P.S. §8lOl-D e t seq.

2 . This P a r t 1 s h a l l be known and may be c i t e d a s the "Lower Oxford Township Realty Transfer Tax Ordinance,"

(Ord . 3-1987, 7/8/1987, § l )

--

§ 102. Def in i t ions . ACQUIRED COMPANY - a r e a l e s t a t e company upon a change i n the

ownership i n t e r e s t i n the company, however e f f ec t ed , i f the change does not a f f e c t t he cont inui ty of the company; and of i t s e l f o r together with p r i o r changes has the e f f e c t of t r ans fe r r ing , d i r e c t l y o r i n d i r e c t l y , n ine ty (90) percent o r more of the t o t a l ownership i n t e r e s t i n the company within a period of t h ree (3) years.

ASSOCIATION - a par tnersh ip , l imi ted partnership o r any o ther form of unincorporated en te rp r i se owned o r conducted by t w o ( 2 ) o r more persons o ther than a p r iva t e t r u s t o r decedent's e s t a t e .

CORPORATION - a corporation, jo in t - s tock assoc ia t ion , business t r u s t o r banking i n s t i t u t i o n which i s organized under the laws of t he Commonwealth, t he United S ta t e s o r any other s t a t e , t e r r i t o r y , foreign country o r dependency.

DOCUMENT - any deed, instrument o r writ ing which conveys, t r a n s f e r s , demises, v e s t s , confirms o r evidences any t ransfer o r demise of t i t l e t o r e a l e s t a t e , but does n o t include w i l l s , mortgages, deeds of t r u s t o r o ther instrument of l i k e character given as s ecu r i ty f o r a debt and deeds of re lease thereof t o the debtor, land cont rac ts whereby the l e g a l t i t l e does n o t pass t o t he grantee u n t i l the t o t a l consideration spec i f i ed i n the contract has been paid o r any cance l la t ion thereof unless the consideration i s payable over a period of time exceeding t h i r t y (30) years , o r instruments which s o l e l y gran t , ves t o r confirm a public u t i l i t y easement. "Document" s h a l l a l so include a dec lara t ion of acquis i t ion required t o be presented f o r recording under $106 of t h i s Par t 1.

FAMILY FARM CORPORATION - a corporation o f which a t l e a s t seventy-five (75) percent of i t s a s s e t s a re devoted t o the business o f ag r i cu l tu re and a t l e a s t seventy-five (75) percent o f each c lass o f stock of the corporation i s continuously owned by members of the same family. The business of agr icu l ture s h a l l not be deemed t o include:

A . Recreational a c t i v i t i e s such a s , b u t n o t l i m i t e d t o , hunting, f i s h i n g , camping, sk i ing , show competition o r racing;

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( 2 4 , § 1 0 2 , cont 'd) ( 2 4 , 9102, cont 'd)

B . The r a i s i n g , breeding o r t r a i n i n g of game animals or game b i r d s , f i s h , c a t s , dogs o r pe t s o r animals intended f o r use i n spor t ing o r r e c r e a t i o n a l a c t i v i t i e s ;

C , Fur farming.

D . Stockyard and slaughterhouse operations; o r

E. Manufacturing o r processing operations of any kind.

MEMBERS OF THE SAME FAMILY - any ind iv idua l , such ind iv idua l ' s b ro the r s and s i s t e r s , t he bro thers and s i s t e r s of such ind iv idua l ' s paren ts and grandparents, the ancestors and l i n e a l descendants of any of t he foregoing, a spouse of any of the foregoing, and the e s t a t e of any of the foregoing. Ind iv idua ls r e l a t e d by the ha l f b lood o r l ega l adoption s h a l l be t r e a t e d a s i f they were r e l a t e d by the whole blood.

PERSON - every n a t u r a l person, a s soc ia t ion , o r corporation whenever used i n any clause prescr ib ing and imposing a f ine o r imprisonment, o r both. The term "Person" a s applied t o assoc ia t ions , s h a l l include the responsible members o r general par tners thereof , and a s applied t o corpora t ions , the o f f i c e r s thereof .

REAL ESTATE - A . Any l ands , tenements o r hereditaments within t h i s

Township, including without l i m i t a t i o n bui ld ings , s t ruc tu res , f i x t u r e s , mines, minerals, o i l , gas, qua r r i e s , spaces with o r without upper o r lower boundaries, t r e e s and other improvements, . immovables o r i n t e r e s t s which by custom, usage o r law pass with a conveyance of land , but excluding permanently attached machinery and equipment i n an i n d u s t r i a l p l an t .

B. A condominium u n i t .

C. A tenant-stockholder 's i n t e r e s t i n a cooperative housing corporation, t r u s t o r assoc ia t ion under a propr ie ta ry lease o r occupancy agreement.

REAL ESTATE COMPANY - a corporation o r assoc ia t ion which i s primarily engaged i n the business of holding, s e l l i n g , o r leasing r e a l e s t a t e ninety (90) percent o r more of the ownership i n t e r e s t which i s held by th i r ty - f ive (35) o r fewer persons and which:

A. Derives s i x t y (60) percent o r more of i t s annual g r o s s r ece ip t s from the ownership o r d i spos i t i on of r e a l e s t a t e ; o r

B. Holds r e a l e s t a t e , the value o f which comprises ninety (90) percent o r more of the value of i t s e n t i r e tangible a s se t holdings exclusive of tangible a s s e t s which a re f r ee ly t r ans fe rab le and ac t ive ly traded on an es tab l i shed market.

TITLE TO REAL ESTATE - A . Any i n t e r e s t i n r e a l e s t a t e which endures f o r a period

of time, the termination of which i s not f ixed o r ascertained by a s p e c i f i c number of years , including without l imi t a t ion an e s t a t e i n f ee simple, l i f e e s t a t e o r perpetual l ea s

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( 2 4 , Q 1 0 2 , cont 'd ) ( 2 4 , Q 1 0 2 , cont 'd)

B . Any i n t e r e s t i n r e a l e s t a t e enduring f o r a f ixed period of yea r s b u t which, e i t h e r by reason of t he length o r the grant of t he r i g h t t o extend the term by renewal o r otherwise, cons i s t s of a group of r i g h t s approximating those of an e s t a t e i n fee s imple, l i f e e s t a t e o r pe rpe tua l leasehold. , including without l i m i t a t i o n a leasehold i n t e r e s t o r possessory i n t e r e s t under a l e a s e o r occupancy agreement f o r a term of t h i r t y (30) years o r more o r a leasehold i n t e r e s t o r possessory i n t e r e s t i n r e a l e s t a t e i n which t h e l e s s e e has equ i ty .

TRANSACTION - t h e making., execut ing , d e l i v e r i n g , accepting o r p re sen t ing f o r record ing of a document.

VALUE - A. I n t h e case of any bona f i d e sale of r e a l e s t a t e a t

arm's l eng th f o r a c t u a l monetary worth, t he amount of the ac tua l cons ide ra t ion therefor . , paid o r t o be pa id , including l i e n s o r o ther encumbrances thereon e x i s t i n g before the t r a n s f e r and not removed thereby., whether o r no t t he underlying indebtedness i s assumed, and ground r e n t s , o r a commensurate p a r t thereof where such l i e n s o r o the r encumbrances and ground r e n t s a l s o encumber o r are charged s g a i n s t o the r r e a l e s t a t e : provided., t h a t where such documents s h a l l set f o r t h a nominal Consideration, the "Value" thereof s h a l l be determined from t h e p r i ce s e t f o r t h i n o r a c t u a l cons ide ra t ion of t h e con t r ac t of s a l e :

B. I n t h e case of g i f t , s a l e by execution upon a judgment o r upon t h e fo rec losu re of a mortgage by a j u d i c i a l o f f i c e r , t r a n s a c t i o n s without cons idera t ion o r f o r cons idera t ion l e s s than the a c t u a l monetary worth of the r e a l e s t a t e , a taxable l ea se , an occupancy agreement, a leasehold o r possessory i n t e r e s t , any exchange of p r o p e r t i e s , o r the r e a l e s t a t e of an acquired company, t h e a c t u a l monetary worth of t he r e a l e s t a t e determined by a d j u s t i n g t h e assessed value of the r e a l e s t a t e f o r l oca l r e a l e s t a t e t a x purposes f o r the common l e v e l r a t i o f a c t o r developed by t h e Pennsylvania Department of Revenue f o r Pennsylvania r e a l t y t r a n s f e r t a x base ca l cu la t ions ;

C . I n the case o f an easement o r o ther i n t e r e s t i n r e a l e s t a t e t h e va lue of which i s not determinable under Subsections (A) o r ( B ) , t he a c t u a l monetary worth of such i n t e r e s t ;

D . The a c t u a l considerat ion of o r a c t u a l monetary w o r t h o f any executory agreement f o r the cons t ruc t ion o f bu i ld ings , s t r u c t u r e s o r o the r permanent improvements t o r e a l e s t a t e between the g ran to r and o ther persons e x i s t i n g before the t r ans fe r and not removed thereby o r between the g ran to r , the agent o r p r i n c i p l e of t h e grantor o f a r e l a t e d corporat ion, assoc ia t ion o r pa r tne r sh ip and the grantee ex i s t ing before o r e f f e c t i v e with t h e t r a n s f e r .

( O r d . 3-1987, 7 / 8 / 1 9 8 7 , 92)

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( 2 4 , 5103) ( 2 4 , §103)

5103. Imposition o f Tax; I n t e r e s t .

1. Every person who makes, executes, d e l i v e r s , accepts o r presents f o r recording any document o r i n whose behalf any document i s made, executed, de l ivered , accepted o r presented fo r recording, s h a l l be subject t o pay f o r and i n respec t t o the t r ansac t ion o r any p a r t thereof , a tax a t t h e r a t e of one (1) percent of the value of the r e a l e s t a t e represented by such document, which t ax s h a l l be payable a t t he e a r l i e r of the time the document i s presented f o r recording o r within t h i r t y (30) days of acceptance of such document o r w i th in t h i r t y (30) days o f becoming an acquired company.

2 . The payment of t he t ax imposed here in s h a l l be evidenced by the a f f i x i n g of an o f f i c i a l stamp o r wr i t ing by the Recorder o f Deeds of Chester County whereon the da t e of t he payment of the t a x , amount of the tax and the s igna tu re of t he c o l l e c t i n g agent s h a l l be s e t fo r th .

3. It i s the i n t e n t of t h i s P a r t 1 t h a t ' the e n t i r e burden of the tax imposed here in on a person o r t r a n s f e r s h a l l not exceed the l imi t a t ions prescr ibed i n "The Local Tax Enabling Act," Act of December 31, 1965, P .L . 1257, 53 P . S . §6901 -- e t s eq . , s o t h a t i f any other p o l i t i c a l subdivision s h a l l impose o r t h e r e a f t e r s h a l l impose such t ax on the same person o r t r a n s f e r then the t a x lev ied by the Township under the au thor i ty of t ha t Act s h a l l during the time such dupl ica t ion of t ax e x i s t s , except as h e r e i n a f t e r otherwise provided, be one-half ( 5 ) of the r a t e and such one-half ( i ) r a t e s h a l l become e f f e c t i v e without any ac t ion on the p a r t of t h e Township provided, however, t h a t the Township and any other p o l i t i c a l subdivision which impose such t ax on the same person o r t r ans fe r may agree t h a t , ins tead of l imi t ing t h e i r respec t ive r a t e s t o one-half ( $ ) of the r a t e here in provided, they w i l l impose respec t ive ly d i f f e ren t r a t e s , the t o t a l of which s h a l l not exceed the maximum r a t e permitted under "The Local Tax Enabling Act .Iv

4 . I f f o r any reason the t a x i s not paid when due, i n t e r e s t a t the r a t e i n e f f e c t a t t he t i m e the t ax i s due, s h a l l be added and co l lec ted .

(Ord. 3-1987, 7/8/1987, §3)

5104. Exempt P a r t i e s . The United S ta t e s , the Commonwealth, o r any of t h e i r i n s t r u m e n t a l i t i e s , agencies o r p o l i t i c a l subdivisions s h a l l be exempt f r o m payment of the t ax imposed by t h i s Pa r t 1. The exemption of such governmental bodies s h a l l n o t , however, r e l i e v e any other par ty t o a t r ansac t ion from l i a b i l i t y f o r the t ax . (Ord . 3-1987, 7/8/1987, 5 4 )

5105. Excluded Transactions. The tax imposed by § l o 3 s h a l l n o t be

1. A t r a n s f e r t o the Commonwealth, o r t o any of i t s i n s t r u m e n t a l i t i e s , agencies o r p o l i t i c a l subdivisions, by g i f t , dedication o r deed i n l i e u of condemnation o r deed of confirmation i n connection with condemnation proceedings, o r a reconveyance by the condemning body o f the property condemned t o the owner of record a t the time of condemnation which reconveyance may include property l i n e adjustments provided said reconveyance i s made within one (1) year f r o m the date of condemnation.

imposed upon:

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( 2 4 , §105(2))

2 . A document which the Township i s prohibited from taxing under the c o n s t i t u t i o n o r s t a t u t e s of the United S t a t e s .

3 . A conveyance t o a munic ipa l i ty , township, school d i s t r i c t o r county pursuant t o acqu i s i t i on by the municipality township school d i s t r i c t o r county o f a t ax delinquent property a t she r i f f s a l e o r tax claim bureau s a l e .

4. A t r a n s f e r fo r no o r nominal ac tua l consideration which cor rec ts o r confirms a t r a n s f e r previously recorded, but which does not extend o r l i m i t e x i s t i n g record l e g a l t i t l e o r i n t e r e s t .

5 . A t r a n s f e r of d iv i s ion i n kind f o r no o r nominal ac tua l cons idera t ion of property passed by t e s t a t e o r i n t e s t a t e succession and held by co tenants ; however, i f any of t he p a r t i e s take shares grea te r i n value than t h e i r undivided i n t e r e s t , t ax i s due on the excess.

6 . A t r a n s f e r between husband and wife, between persons who were previously husband and wife who have s ince been divorced, provided the property o r i n t e r e s t there in subjec t t o such t r ans fe r was acquired by the husband and wife o r husband o r wi fe p r i o r t o the granting of the f i n a l decree i n d ivorce , between parent and ch i ld o r the spouse of such ch i ld , between b r o t h e r o r s i s t e r o r spouse of a brother o r s i s t e r and between a grandparent and grandchild o r the spouse of such grandchild, except t ha t a subsequent t r a n s f e r by the grantee wi th in one (1) year s h a l l be subject t o t ax a s i f t h e grantor were making such t r a n s f e r .

7 . A t r a n s f e r fo r no o r nominal ac tua l consideration of property passing by t e s t a t e o r i n t e s t a t e succession from a personal representative of a decedent t o the decedent's devisee o r h e i r .

8. A t r a n s f e r fo r no o r nominal ac tua l consideration t o a t ru s t ee of an ordinary t r u s t where the t r a n s f e r of t he same property would be exempt i f the t r a n s f e r was made d i r e c t l y from the grantor t o a l l of the possible b e n e f i c i a r i e s , whether o r not such bene f i c i a r i e s a re contingent o r s p e c i f i c a l l y named. No such exemption s h a l l be granted unless the Recorder of Deeds i s presented with a copy of the t r u s t instrument tha t c l ea r ly i d e n t i f i e s t h e grantor and a l l poss ib le bene f i c i a r i e s .

9 . A t r a n s f e r f o r no o r nominal ac tua l consideration f r o m a t ru s t ee t o a benef ic ia ry o f an ordinary t r u s t .

10. A t r a n s f e r f o r no o r nominal ac tua l consideration f rom t rus t ee t o successor t r u s t e e .

11. A t r a n s f e r (A) f o r no o r nominal ac tua l consideration between p r inc ipa l and agent o r straw pa r ty ; o r (B) from o r t o an agent o r straw par ty where, i f the agent o r straw par ty were h i s p r inc ipa l , no tax would be imposed under t h i s Par t 1.

Where the document by which t i t l e i s acquired by a grantee o r statement of value f a i l s t o s e t f o r t h t h a t the property was acquired by the grantee from, o r f o r the bene f i t o f , h i s p r inc ipa l , there i s a rebut tab le presumption t h a t the property i s the property of the grantee i n h i s ind iv idua l capacity i f the grantee claims an exemption f r o m taxation under t h i s clause.

1 2 . A t r a n s f e r made pursuant t o the s t a tu to ry merger o r consolidation of a corporation o r s t a tu to ry d iv i s ion of a non-profit corporation, except

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where t h e department reasonably determines t h a t the primary i n t e n t f o r such merger, consol ida t ion o r d iv i s ion i s avoidance of the tax imposed by t h i s Par t 1.

13. A t r a n s f e r from a corporation o r assoc ia t ion of r e a l e s t a t e held of record i n the name of t he corporation o r assoc ia t ion where the grantee owns s tock of the corporation o r an i n t e r e s t i n the assoc ia t ion i n the same proportion as h i s i n t e r e s t i n o r ownership of t he r e a l e s t a t e being conveyed and where the s tock of t he corporation o r the i n t e r e s t i n the a s soc ia t ion has been held by the grantee f o r more than t w o ( 2 ) years.

14. A t r a n s f e r from a non-profit i n d u s t r i a l development agency o r a u t h o r i t y t o a grantee of property conveyed by the grantee t o t h a t agency o r a u t h o r i t y a s s e c u r i t y f o r a debt of the grantee o r a t r a n s f e r t o a non-profit i n d u s t r i a l development agency o r au thor i ty .

15. A t r a n s f e r from a non-profit i n d u s t r i a l development agency o r a u t h o r i t y t o a grantee purchasing d i r e c t l y from i t , but only i f : (A) the grantee s h a l l d i r e c t l y use such r e a l e s t a t e f o r the primary purpose of manufacturing, f a b r i c a t i n g , compounding, processing, publishing, research and development, t r anspor t a t ion , energy conservation, energy production, p o l l u t i o n c o n t r o l , warehousing o r a g r i c u l t u r e ; and (B) the agency o r au tho r i ty has t h e f u l l ownership i n t e r e s t i n the r e a l e s t a t e t ransfer red .

16. A t r a n s f e r by a mortgagor t o the holder of a bona f i d e mortgage i n d e f a u l t i n l i e u of a forec losure o r a t r a n s f e r pursuant t o a j u d i c i a l s a l e i n which the successfu l bidder i s the bona f i d e holder of a mortgage, un less the holder assigns the b id t o another person.

1 7 . Any t r a n s f e r between r e l i g i o u s organizations o r other bodies o r persons holding t i t l e f o r a r e l i g i o u s organization i f such r e a l e s t a t e i s not being o r has not been used by such t r ans fe ro r f o r commercial purposes.

18. A t r a n s f e r t o a conservancy which possesses a tax exempt s t a t u s pursuant t o §501(c)(3) of the I n t e r n a l Revenue Code of 1954, (68A S t a t . 3, 26 U . S . C . §501(c)(3)) and which has a s i t s primary purpose preservation of land f o r h i s t o r i c , r ec rea t iona l , s cen ic , a g r i c u l t u r a l o r open space oppor tuni t ies .

19 . A t r a n s f e r of r e a l e s t a t e devoted t o the business o f ag r i cu l tu re t o a family farm corporation by a member of the same family which d i r e c t l y owns a t l e a s t seventy-five (75) percent of each c l a s s of the stock thereof.

2 0 . A t r a n s f e r between members of the same family of any ownership

2 1 . A t ransac t ion wherein the t ax due i s one d o l l a r ($1.00) o r l e s s .

i n t e r e s t i n a r e a l e s t a t e company o r family farm corporation.

2 2 . Leases f o r the production o r ex t rac t ion of coa l , o i l , na tu ra l gas

I n order t o exercise any exclusion provided i n t h i s $105, the t r u e , f u l l and complete value of the t r a n s f e r s h a l l be shown on the statement o f value ( A copy o f the Pennsylvania Realty Transfer Tax Statement of Value may be submitted f o r t h i s purpose.) For l eases of coa l , o i l , na tu ra l gas o r minerals, t he statement of value may be l imited t o an explanation of the reason such document i s not subject t o t ax under t h i s Pa r t 1.

(Ord. 3-1987 > 7/8/1987 , S5)

o r minerals and assignments thereof .

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( 2 4 , 5106) ( 2 4 , §106)

§106. Documents Relating t o Associations, Corporations and Acquired Companies.

1. Except a s otherwise provided i n § l o 5 hereof , documents which make, confirm o r evidence any t r a n s f e r o r demise of t i t l e t o r e a l e s t a t e between a s soc ia t ions o r corporations and t h e i r members, pa r tne r s , shareholders o r stockholders thereof a r e f u l l y taxable. For the purposes of t h i s Part 1 , corpora t ions and a s soc ia t ions a r e e n t i t i e s separa te f rom t h e i r members, partp-ers, stockholders o r shareholders.

2. Within t h i r t y (30) days a f t e r becoming an acquired company, the company s h a l l present f o r recording a dec lara t ion of acquis i t ion with the Recorder of Deeds of Chester County f o r the purpose of noting thereon o r t he a f f i x a t i o n the re to of such documentary stamps o r evidence o f the payment of t h i s t ax as required by law. Such dec lara t ion s h a l l s e t fo r th the va lue of r e a l e s t a t e holdings of t he acquired company i n Chester County.

(Ord. 3-1987, 7/8/1987, 66)

8107. Credi t s ARainst Tax.

1. Where the re i s a t r a n s f e r of a r e s i d e n t i a l property by a licensed r e a l e s t a t e broker which property was t r ans fe r r ed t o him within the preceding year a s consideration f o r the purchase of other r e s iden t i a l property, a c r e d i t f o r the amount of the t ax paid a t the time of the t r a n s f e r t o him s h a l l be given t o him toward the amount of the tax due upon the t r a n s f e r .

2 . Where the re i s a t r a n s f e r by a bu i lde r of r e s i d e n t i a l property which w a s t r ans fe r r ed t o the bui lder within the preceding year a s cons idera t ion f o r t he purchase of new, previously unoccupied res ident ia l property, a c r e d i t f o r the amount of the tax paid a t the time of the t r a n s f e r t o the bu i lde r s h a l l be given t o the bu i lde r toward the amount of the t ax due upon the t r a n s f e r .

3. m e r e the re i s a t r a n s f e r of r e a l e s t a t e which i s demised by the g ran to r , a c r e d i t f o r the amount of tax paid a t the time of the demise s h a l l be given the grantor toward the tax due upon the t r ans fe r . In determining the term of a l e a s e , i t s h a l l be presumed tha t a r i g h t o r option t o renew o r extend a l ea se w i l l be exercised i f the r e n t a l charge t o the l e s s e e i s fixed o r i f a method f o r ca lcu la t ing the r e n t a l charge i s e s t ab l i shed .

4. Where the re i s a conveyance by deed o f r e a l e s t a t e which was previously s o l d under a land contract by the gran tor , a c r ed i t f o r t he amount of tax paid a t the time of the s a l e s h a l l be given the grantor toward the tax due upon the deed.

5 . I f the tax due upon the t r ans fe r i s grea te r than the c red i t given under t h i s 9107, the d i f f e rence s h a l l be paid. I f the c red i t allowed i s g rea t e r than the amount of t ax due, no refund o r carry-over c red i t sha l l b e allowed.

(Ord . 3-1987, 7/8/1987, $ 7 )

$108. Proceeds of J u d i c i a l Sale. The tax here in imposed sha l l be f u l l y pa id , and have p r i o r i t y out of the proceeds o f any jud ic i a l sa le o f r e a l e s t a t e before any other ob l iga t ion , claim, l i e n , judgment, e s t a t e o r

- 185 -

( 2 4 , §108, con t ' d ) ( 2 4 , 6108, cont 'd)

cos t s of t h e s a l e and of the w r i t upon which the s a l e i s made, and the s h e r i f f , o r o the r o f f i c e r , conducting sa id s a l e , shall . pay the tax herein imposed out of the f i r s t monies paid t o him i n connection therewith. I f the proceeds of the s a l e a r e i n s u f f i c i e n t t o pay the e n t i r e tax herein imposed, t h e purchaser s h a l l be l i a b l e f o r t he remaining tax. (Ord . 3-1987, 7/8/1987, 58)

$109. Real E s t a t e o r I n t e r e s t Therein P a r t i a l l y Located i n the Township. Where r e a l e s t a t e or i n t e r e s t i n r e a l e s t a t e lying p a r t i a l l y within the boundaries of Lower Oxford Township and pa r t ly without sa id boundaries i s t r a n s f e r r e d , the t ax here in imposed s h a l l be calculated upon such po r t ion of t he value a s s h a l l be represented by the portion of r e a l e s t a t e o r i n t e r e s t t he re in ly ing within the boundaries of the Township as determined by the Realty Transfer Tax Statemept of Value f i l e d with the Recorder of Deeds, o r i f no such f i l i n g i s requi red , by a f f idav i t of the t r a n s f e r o r , o r a s separa te ly s t a t e d i n the document of t r ans fe r ; provided, however, such value s h a l l i n no event be l e s s than the highest assessed va lua t ion f o r l o c a l tax purposes placed upon the r e a l e s t a t e o r the i n t e r e s t i n t he r e a l e s t a t e i n the assessment of t he property within the Township. (Ord. 3-1987, 7/8/1987, $ 9 )

5110. Statement of Value. Every document lodged with o r presented t o the Recorder of Deeds of Chester County f o r recording s h a l l s e t fo r th the re in and a s p a r t of such document the t r u e , f u l l and complete value thereof . When the f u l l , complete and acu ta l cons idera t ion which i s subject t o t he t a x i s not s e t f o r t h i n the document, t he person l i a b l e fo r the tax s h a l l , contemporaneously with the f i l i n g of t he document, f i l e with the Recorder of Deeds a "Realty Transfer Tax Statement of Value" i d e n t i c a l t o t h a t promulgated by the Department of Revenue of the Commonwealth of Pennsylvania o r , i n the ins tance of an "acquired company" a "Realty Transfer Tax Declaration of Acquisition" i d e n t i c a l t o t ha t promulgated by the Department o f Revenue of the Commonwealth of Pennsylvania. The provisions of t h i s 9110 s h a l l not apply t o any excludable r e a l e s t a t e t r a n s f e r s which a r e exempt from taxa t ion based on family r e l a t ionsh ip . (Ord. 3-1987, 7/8/1987, 510)

$111. Recorder of Deeds a s Agent f o r t he Township. The tax imposed hereby, including any amount payable t o the Township based on a redetermination of t he amount due by the Commonwealth of Pennsylvania pursuant t o 9113 hereof , s h a l l be co l lec ted by the Recorder o f Deeds of Chester County who s h a l l a c t a s agent f o r the Township i n the co l l ec t ion of the t r a n s f e r t ax a s provided i n 16 P . S . §11011-6, as amended. The tax thus co l lec ted s h a l l be payable by the Recorder t o t he Treasurer of Lower Oxford Township a t l e a s t monthly o r a t such other i n t e r v a l s a s the Township and the Recorder of Deeds s h a l l mutually determine, (Ord. 3-1987, 7/8/1987, 511)

5 1 1 2 . Documentary Stamps o r Other Evidence of Payment. The payment of the t ax imposed by t h i s Pa r t 1 when received by the Recorder o f Deeds s h a l l be evidenced by the a f f i x i n g of a documentary stamp o r stamps o r other evidence o f payment a s approved by the Pennsylvania Department of Revenue. (Ord. 3-1987, 7/8/1987, § 1 2 )

- 186 -

(24, §113) (24, 5113)

§113. Determination of Additional Tax Due or Redetermination.

1. In the event a determination or redetermination of transfer tax due is made by the Pennsylvania Department of Revenue pursuant to Section 1111-C, of Act 1986-77, 72 P.S. §8111-C3 such determination or redetermination shall be deemed to have been also made by the Secretary of Lower Oxford Township, and there shall be due and owing to the Township, as additional transfer tax, the amount determined or redetermined by the Department to be due the Commonwealth of Pennsylvania.

2. Upon redetermination of the amount of realty transfer tax due by the Commonwealth of Pennsylvania, the Recorder shall re-record the document only when the transfer tax imposed by this Part 1 has been paid.

(Ord. 3-1987, 7/8/1987, §13)

$ 1 1 4 . Township Secretary as Enforcement Officer. The Secretary Lower Oxford Township is hereby charged with the enforcement of provisions of this Chapter 24 and is hereby authorized and empowered prescribe, adopt and enforce rules and regulations relating to

of the to

the registration and notation of transactions, the collection of transfer taxes, interest and penalties due hereunder, the prosecution of violations hereunder, and any other matter pertaining to the administration and enforcement of the provisions of this Part 1. Provided, however, the regulations which have been promulgated by the Pennsylvania Department of Revenue under 72 P.S. §lllO-C, -- et seq., as the same are from time to time amended, are incorporated into and made a part of this Part 1, and shall be deemed to have been adopted by the Township Secretary. (Ord. 3-1987, 7/8/1957, §14)

§115. Collection of Delinquent Transfer Taxes and the Imposition of Interest and Penalties.

1. If: for any reason a transfer tax is not paid when due, interest at the rate of six (6) percent per annum on the amount of said tax, and additional penalty of one-half ( 4 ) of one (1) percent of the amount of unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefore, shall, in addition, be liable for the cost of collection and the interest and penalties herein imposed.

2. The transfer tax when due and unpaid, together with all interest and penalties thereon, shall be a lien in favor of the Township on real estate or interest in the real estate which is described in the document on which the tax is imposed, and upon any other property, both real and personal, of the person failing to pay the tax due, after said lien has been entered and adopted of record by the Prothonotary of Chester County in accordance with the Municipal Claims and Tax Liens Law.

3. If any part of any underpayment of tax imposed by this Part 1 is due to fraud, there shall be added to the tax an amount equal to fifty (50) percent of the underpayment.

- 187 -

(24, 5115(4)) (24, 5115(4))

4. The t a x imposed by t h i s P a r t 1 s h a l l be c o l l e c t e d and enforced i n acco rdance w i t h "The L o c a l Enab l ing Act . I r The Township S o l i c i t o r i s a u t h o r i z e d t o p u r s u e any and a l l remedies a v a i l a b l e by law f o r c o l l e c t i o n of t h e t a x , and a l l such r e m e d i e s s h a l l be cumula t ive and n o t e x c l u s i v e .

(Ord. 3-1987, 7/8/1987, 515)

5116. V i o l a t i o n s . I t s h a l l b e unlawful f o r any pe r son t o :

1 . Accept o r p r e s e n t f o r r e c o r d i n g o r cause t o be accep ted o r p r e s e n t e d f o r r e c o r d i n g any document, w i thou t t h e f u l l amount of t h e t a x t h e r e o n b e i n g du ly p a i d ; o r

2 . F a i l , n e g l e c t o r r e f u s e t o comply w i t h o r v i o l a t e t h e p r o v i s i o n s o f t h i s P a r t 1 o r t h e r u l e s o r r e g u l a t i o n s p r e s c r i b e d , adopted and promulgated by t h e S e c r e t a r y under t h e p r o v i s i o n s of t h i s P a r t 1.

3 . Enforcement and Remedies.

A . Enforcement N o t i c e .

(1) I f i t a p p e a r s t o t h e Township t h a t a v i o l a t i o n of t h i s P a r t h a s o c c u r r e d , t h e Township s h a l l i n i t i a t e enforcement p roceed ings by s e n d i n g a n enforcement n o t i c e a s provided i n t h i s S e c t i o n .

( 2 ) The enforcement n o t i c e s h a l l be s e n t t o t h e v i o l a t o r and, i f a p p l i c a b l e , t h e owner of r e c o r d of t h e p a r c e l on which t h e v i o l a t i o n h a s o c c u r r e d , t o any p e r s o n who h a s f i l e d a w r i t t e n r e q u e s t t o r e c e i v e enforcement n o t i c e s r e g a r d i n g t h a t p a r c e l and t o any o t h e r p e r s o n r e q u e s t e d i n w r i t i n g by t h e owner o f r e c o r d .

(3) An Enforcement n o t i c e s h a l l s t a t e a t l e a s t t h e f o l l o w i n g :

( a ) The name of t h e v i o l a t o r and, i f a p p l i c a b l e , t h e owner of r e c o r d and any o t h e r p e r s o n a g a i n s t whom t h e Township i n t e n d s t o t a k e a c t i o n .

(b) The l o c a t i o n of t h e v i o l a t i o n and, i f a p p l i c a b l e , t h e p r o p e r t y i n v i o l a t i o n .

( c ) The s p e c i f i c v i o l a t i o n w i t h a d e s c r i p t i o n of t h e r e q u i r e m e n t s which have n o t been met , c i t i n g i n each i n s t a n c e t h e a p p l i c a b l e p r o v i s i o n of t h i s P a r t .

( d ) The d a t e b e f o r e which t h e s t e p s f o r compliance must b e commenced and t h e d a t e b e f o r e which t h e s t e p s must be completed.

( e ) Tha t t h e r e c i p i e n t of t h e n o t i c e has t h e r i g h t t o a p p e a l t o t h e Board of S u p e r v i s o r s w i t h i n a p e r i o d of t e n (10) d a y s .

( f ) Tha t t h e f a i l u r e t o comply w i t h t h e n o t i c e w i t h i n t h e t ime s p e c i f i e d , u n l e s s extended by appea l t o t h e Board of S u p e r v i s o r s , c o n s t i t u t e s a v i o l a t i o n , w i t h p o s s i b l e s a n c t i o n s c l e a r l y d e s c r i b e d .

- 188 - Page Revised 3 /11/1998

(24, §116(3 ) c o n t ' d ) (24, §116(3) c o n t ' d )

B . En fo rcemen t Remedies .

( I ) Any p e r s o n , p a r t n e r s h i p o r c o r p o r a t i o n who o r which has v i o l a t e d o r p e r m i t t e d t h e v i o l a t i o n o f §116 of t h i s P a r t s h a l l , upon b e i n g found l i a b l e t h e r e f o r i n a c i v i l enforcement pro- c e e d i n g commenced by t h e Township, pay a judgment of n o t more t h a n six hundred d o l l a r s ($600.00) p l u s a l l c o u r t c o s t s , i n c l u d i n g r e a s o n a b l e a t t o r n e y f e e s i n c u r r e d by t h e Township a s a r e s u l t t h e r e o f . No judgment s h a l l commence o r be imposed, l e v i e d o r p a y a b l e u n t i l t h e d a t e of d e t e r m i n a t i o n o f a v i o l a t i o n by t h e d i s t r i c t j u s t i c e . I f t h e d e f e n d a n t n e i t h e r pays n o r t i m e l y a p p e a l s t h e judgmen t , t h e Township may e n f o r c e t h e judgment p u r s u a n t t o t h e a p p l i c a b l e r u l e s o f c i v i l p r o c e d u r e . Each day t h a t a v i o l a t i o n c o n t i n u e s o r e a c h S e c t i o n of t h i s P a r t which s h a l l b e found t o have b e e n v i o l a t e d s h a l l c o n s t i t u t e a s e p a r a t e o f f e n s e .

( 2 ) N o t h i n g c o n t a i n e d i n t h i s S e c t i o n s h a l l be c o n s t r u e d o r i n t e r p r e t e d t o g r a n t t o any p e r s o n o r e n t i t y o t h e r t h a n t h e Township t h e r i g h t t o commence any a c t i o n f o r enforcement p u r s u a n t t o t h i s S e c t i o n .

p r o c e e d i n g s b r o u g h t unde r t h i s S e c t i o n .

\

(3) D i s t r i c t j u s t i c e s s h a l l h a v e i n i t i a l j u r i s d i c t i o n ove r

[Ord. 2-98]

(Ord. 3-1987, 7 / 8 / 1 9 8 7 , §16 ; a s amended by Ord. 1-93, 1 /6 /1993 ; and by __II Ord. 2-98, 3 /11/1998)

5117. E f f e c t i v e D a t e . T h i s P a r t 1 and t h e t a x h e r e i n l e v i e d s h a l l be e f f e c t i v e f i v e (5) d a y s a f t e r enac tmen t a s by l aw p r o v i d e d and s h a l l remain i n e f f e c t u n t i l amended o r r e p e a l e d . (Ord. 3-1987, 7 /8 /1987, §18)

Page Added 3 /11 /1998 - 188.1 -.

- 188.2 -

Page Revised 11/12/2008 - 189 -

Part 2

[Reserved]

- 190 -

- 191 -

(24, §301) (24, §301)

Part 3

Earned Income and Net Profits Tax

§301. Definitions. The following words and phrases, when used in thisPart 3, shall have the meanings ascribed to them in this §301.

ASSOCIATION - a partnership, limited partnership, or any otherunincorporated group of two (2) or more persons.

BUSINESS - an enterprise, activity, profession or any undertakingof an unincorporated nature conducted for profit or ordinarily conductedfor profit whether by a person, partnership, association or any otherentity.

CORPORATION - a corporation or joint stock association organizedunder the laws of the United States, the Commonwealth of Pennsylvania,or any other state, territory, foreign country or dependency.

CURRENT YEAR - the calendar year for which the tax is levied.

DOMICILE - the place where one lives and has his permanent home andto which he has the intention of returning whenever he is absent.Actual residence is not necessarily “Domicile” if the fixed place ofabode which, in the intention of the taxpayer, is permanent rather thantransitory. “Domicile” is the place in which a man has voluntarilyfixed the habitation of himself and his family, not for a mere specialor limited purpose, but with the present intention of making a permanenthome, until some event occurs to induce him to adopt some otherpermanent home. In the case of businesses, or associations, thedomicile is the place where its functions are discharged.

EARNED INCOME - salaries, wages, commissions, bonuses, incentivepayments, fees, tips and other compensations received by a person or hispersonal representative for services rendered, whether directly orthrough an agent, and whether in cash or in property; not including,however, wages or compensation paid to persons on active militaryservice, periodic payments for sickness and disability other thanregular wages received during a period of sickness, disability orretirement or payments arising under workmen’s compensation acts,occupation disease acts and similar legislation, or payments commonlyrecognized as old-age benefits, retirement pay or pensions paid topersons retired from service after reaching a specific age or after astated period of employment or payments commonly known as publicassistance, or unemployment compensation payments made by any governmen-tal agency or payments to reimburse expenses or payments made byemployers 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.

EMPLOYER - a person, partnership, association, corporation,institution, governmental body or unit or agency, or any other entityemploying one (1) or more persons for a salary, wage, commission orother compensation.

Page Revised 11/12/2008- 192 -

(24, §301, cont’d) (24, §301, cont’d)

INCOME TAX OFFICER OR OFFICER - person, public employee or privateagency designated by the Township to collect and administer the tax onearned income and net profits.

NET PROFITS - the net income from the operation of a business,profession, or other activity, except corporations, after provisions forall costs and expenses incurred in the conduct thereof, determined,either on a cash or accrual basis in accordance with the accountingsystem used in such business, profession, or other activity, but withoutdeduction of taxes based on income.

NONRESIDENT - a person, partnership, association or other entitydomiciled outside the Lower Oxford Township.

PERSON OR INDIVIDUAL - a natural person.

PRECEDING YEAR - the calendar year before the current year.

RESIDENT - a person, partnership, association or other entitydomiciled in Lower Oxford Township.

SUCCEEDING YEAR - the calendar year following the current year.

TAXPAYER - a person, partnership, association, or any other entity,required hereunder to file a return of earned income or net profits, orto pay a tax thereon.

(Ord. 3-1974, 5/7/1974, §1)

§302. Imposition of Tax.

1. A tax of one (1) percent is hereby imposed for general Townshippurposes upon the following:

A. Earned income received for activities or services, whereverperformed or rendered, by individual residents of Lower Oxford Township.

B. Net profits earned from operation of a business, professionor other activity wherever carried on by residents of Lower OxfordTownship.

C. Earned income received for activities or services performedor rendered within Lower Oxford Township by individual non-residents ofLower Oxford Township.

D. Net profits earned from operations of a business, professionor other activity carried on within Lower Oxford Township by non-residents of Lower Oxford Township.

The taxes under Subsections (B) and (D) shall relate to and be imposedupon the net profits of any business, profession or other activity carried onby any person or persons.

The taxes levied under Subsections (A) and (C) herein shall relate toand be imposed upon salaries, wages, commissions and other compensations paidby any employer, or on his behalf, to a person who is employed by him.

2. Effective the tax year commencing January 1, 2005, and continuingfor each taxable year thereafter, there shall be imposed by the Township ofLower Oxford Township on the earned income and net profits (as set forthherein and is otherwise provided by the Local Tax Enabling Act) of theresidents of the Township an additional tax at the rate of one-half (1/2) of

Page Added 11/12/2008 - 192.1 -

(24, §302(2), cont’d) (24, §302(2), cont’d)

one (1) percent (.005). The money collected as a result of this additionaltax shall be used to preserve open space in accordance with the Open SpaceLands Act, Act 153 of 1996, 32 P.S. 5001, et seq., as amended, supplemented,modified or reenacted by the General Assembly including the preservation ofagriculture through easements and other means as permitted by law.

The tax levied under this Section shall relate to and be imposed uponsalaries, wages, commissions and other compensation paid by employer or on anemployer’s behalf to any person who is employed by or rendered services tothem. The tax levied above will relate to and be imposed on the net profitsof any business, profession or enterprise carried on by any person as owneror proprietor either individually or in association with some other person orpersons.

[Ord. 4-2004]

(Ord. 3-1974, 5/7/1974, §2; as amended by Ord. 5-1974, 8/28/1974, §2; and byOrd. 4-2004, 12/8/2004, §3)

- 192.2 -

( 2 4 , § 3 0 3 ( 1 ) ) (24, §303(1))

§303. D e c l a r a t i o n and Payment of Tax.

1. N e t P r o f i t s .

A. Every t a x p a y e r making n e t p r o f i t s s h a l l , on o r b e f o r e September 1 5 , 1974, make and f i l e w i t h t h e Income Tax O f f i c e r on a form p r e s c r i b e d o r approved by t h e o f f i c e r , a d e c l a r a t i o n of h i s e s t i m a t e d ne t p r o f i t s d u r i n g t h e p e r i o d b e g i n n i n g J u l y I, 1974, and e n d i n g December 31, 1974, and s h a l l pay t o the 'Income Tax O f f i c e r t h e tax due t h e r e o n i n two ( 2 ) e q u a l q u a r t e r l y i n s t a l l m e n t s as fo l lows : The f i r s t i n s t a l l m e n t a t t h e t i m e of f i l i n g t h e d e c l a r a t i o n and t h e o t h e r installment on o r b e f o r e J a n u a r y 1 5 , 1975. T h e r e a f t e r , every t a x p a y e r making ne t p r o f i t s sha l l , on o r b e f o r e A p r i l 15 of t h e c u r r e n t y e a r , make and f i l e w i t h t h e Income Tax O f f i c e r on a form p r e s c r i b e d o r approved by the O f f i c e r , a d e c l a r a t i o n of h i s e s t ima ted n e t p r o f i t s d u r i n g the p e r i o d b e g i n n i n g J a n u a r y 1 and ending December 31 of t h e then c u r r e n t y e a r , and s h a l l pay t o t h e Income Tax O f f i c e r the tax due t h e r e o n i n f o u r (4) e q u a l q u a r t e r l y i n s t a l l m e n t s a s f o l l o w s : the f i r s t installment a t t h e t i m e of f i l i n g t h e d e c l a r a t i o n and the o t h e r i n s t a l l m e n t s on o r b e f o r e June 15 and September 15 of the then c u r r e n t y e a r and J a n u a r y 15 o f the n e x t succeeding y e a r .

B. Any t a x p a y e r who f i r s t a n t i c i p a t e s any n e t p r o f i t a f t e r A p r i l 15 o f the c u r r e n t y e a r , s h a l l make and f i l e on s a i d form a d e c l a r a t i o n of h i s e s t i m a t e d net p r o f i t s d u r i n g the p e r i o d beg inn ing on t h e d a t e h e f i r s t a n t i c i p a t e s any n e t p r o f i t and end ing December 31 of t h e t h e n c u r r e n t y e a r , on o r b e f o r e June 15 o r September 15 o r December 31 of the then c u r r e n t y e a r , whichever of these d a t e s next fo l lows t h e d a t e on which the t a x p a y e r f i r s t a n t i c i p a t e s such ne t p r o f i t , and pay t o the Income Tax O f f i c e r , in e q u a l i n s t a l l m e n t s , the tax due thereon a s f o l l o w s : the f i r s t i n s t a l l m e n t a t the t i m e of f i l i n g t h e d e c l a r a t i o n and the o t h e r installments on o r b e f o r e the q u a r t e r l y payment d a t e s which remain a f t e r the f i l i n g of t h e d e c l a r a t i o n .

C . On o r b e f o r e A p r i l 1 5 , 1975, eve ry t axpaye r s h a l l make and f i l e w i t h the Income Tax O f f i c e r , on a form p r e s c r i b e d o r approved by t h e O f f i c e r , a f i n a l r e t u r n showing the amount o f n e t p r o f i t s earned d u r i n g t h e p e r i o d Beginning J u l y 1 , 1 9 7 4 , and ending December 31, 1974, t h e t o t a l amount of tax due t h e r e o n and the t o t a l amount of t a x p a i d t h e r e o n . On o r b e f o r e A p r i l 15 of eve ry y e a r a f t e r 1975, eve ry t a x p a y e r s h a l l make and f i l e w i t h t h e Income Tax O f f i c e r , on a form p r e s c r i b e d o r approved by the O f f i c e r , a f i n a l r e t u r n showing t h e amount of n e t p r o f i t s ea rned d u r i n g the p e r i o d beg inn ing January 1 and end ing December 31 of t h e immediately p r i o r y e a r , t he t o t a l amount of t a x due t h e r e o n and t h e t o t a l amount of t a x p a i d the reon . A t t h e t i m e of f i l i n g the f i n a l r e t u r n , t h e t axpaye r s h a l l pay t o t h e CIfficer t h e b a l a n c e of tax due o r s h a l l make demand f o r r e fund o r c r e d i t i n t h e c a s e of overpayment.

I n l i e u of pay ing t h e f o u r t h q u a r t e r l y i n s t a l l m e n t of h i s e s t i m a t e d tax f o r any y e a r , any t axpaye r may e l e c t t o make and f i l e w i t h the Income Tax O f f i c e r on o r b e f o r e Janua ry 31 of t h e succeeding y e a r , t h e f i n a l r e t u r n as he re inabove r e q u i r e d and pay t h e balance of t a x due o r make demand f o r r e fund o r c r e d i t i n t h e case o f overpayment .

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0 . The Income Tax Of f i ce r may provide f o r the making and f i l i n g of adjusted dec la ra t ions of estimated ne t p r o f i t s and f o r the payment of t he estimated t ax i n cases where a taxpayer who has f i l e d the dec la ra t ion hereinabove required a n t i c i p a t e s addition21 ne t p r o f i t s not previously declared., o r f i nds t h a t he has overestimated h i s an t i c ipa t ed ne t p r o f i t s .

E. Every taxpayer who discontinues business p r i o r t o December 31 of any year s h a l l , wi th in t h i r t y (30) days a f t e r the discontinuance of bus iness , f i l e h i s r e t u r n hereinabove required and pay the tax due.

2 . Earned Income.

A. Annual Earned Income Tax Return. O n o r before A p r i l 15, 1975, every taxpayer s h a l l make and f i l e with the Income Tax Officer on a form prescribed o r approved by the O f f i c e r , a f i n a l r e tu rn showing the amount of earned income received during the period beginning Ju ly 1, 1974, and ending December 31, 1974 , the t o t a l amount of t ax due thereon, t he amount of tax paid thereon, the amount of tax thereon t h a t has been withheld pursuant t o the provisions r e l a t i n g t o t he c o l l e c t i o n a t source and the balance of t ax due. On o r before A p r i l 15 of every year a f t e r 1975, every taxpayer s h a l l make and f i l e with the Income Tax Off icer on a form prescribed o r approved by the Of f i ce r , a f i n a l r e t u r n showing the amount of earned income received during t h e period beginning January 1 and ending December 31 of the immediately p r i o r yea r , t he t o t a l amount of t ax due thereon, the amount of tax paid thereon, t he amount o f t ax thereon, t h a t has been withheld pursuant t o the provisions r e l a t i n g t o the co l l ec t ion a t source and the balance of t ax due. A t the time of f i l i n g the f i n a l r e t u r n , t he taxpayer s h a l l pay the balance o f the tax due o r s h a l l make demand f o r refund o r c r e d i t i n the case of overpayment.

B . Earned Income not Subject t o Withholding. Every taxpayer who i s employed f o r a s a l a r y , wage, commission o r other compensation and who received any earned income not subject t o t he provisions r e l a t i n g t o co l l ec t ion a t source, s h a l l make and f i l e with the Income Tax Of f i ce r , on a form prescribed o r approved by the Off icer , a quar te r ly r e tu rn on o r before A p r i l 3 0 , Ju ly 31, October 31 o f the current year and January 31 of t he succeeding year, s e t t i n g f o r t h the aggregate amount o f earned income not subject t o withholding received by him during the th ree (3) month periods ending March 31, June 31, September 30 and December 31 of the then current year, respec t ive ly , and subject t o t h i s t a x , toge ther with such other information as the Off icer may requi re . Every taxpayer making such r e tu rns s h a l l , a t the time of f i l i n g the reo f , pay the Off icer the amount of tax shown as due thereon.

(Ord. 3-1974, 5/7/1974, 53)

$ 3 0 4 . Collection a t Source.

1. Every employer having an of f i c e , factory , workshop, branch , warehouse, o r other place o f business within the Lower Oxford Township, who on July 1 , 1 9 7 4 , employs one (1) o r more persons, other than domestic s e rvan t s , f o r a s a l a r y , wage, commission, o r other compensation, s h a l l on

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( 2 4 , § 3 0 4 ( 1 ) , c o n t ' d ) ( 2 4 , ' § 3 0 4 ( 1 ) , c o n t ' d )

o r b e f o r e J u l y 1 5 , 1 9 7 4 , r e g i s t e r w i t h the O f f i c e r h i s name and a d d r e s s and s u c h o t h e r i n f o r m a t i o n as t h e O f f i c e r ma.y r e q u i r e . Every employer having an o f f i c e , f a c t o r y , workshop, b r a n c h , warehouse, o r o t h e r p l a c e of b u s i n e s s w i t h i n t h e Lower Oxford Township, who a f t e r J u l y 1 , 1974, employs f o r t h e f i r s t t i m e a f t e r t h a t d a t e one (1) o r more p e r s o n s , o t h e r t h a n domest ic servants , f o r a s a l a r y , wage, commission, o r o t h e r compensation s h a l l w i t h i n f i f t e e n (15) days a f t e r becoming an employer, r e g i s t e r w f t h t h e O f f i c e r h i s name and a d d r e s s and such o t h e r i n f o r m a t i o n a s t h e O f f i c e r may r e q u i r e .

2 . Eve ry employer h a v i n g an o f f i c e , f a c t o r y , workshop, b ranch , warehouse , o r o t h e r p l a c e of b u s i n e s s w i th in the Lower Oxford Township who employs one (1) o r more p e r s o n s , o t h e r t h a n domes t i c s e r v a n t s , f o r a s a l a r y , wage, commission, o r o t h e r compensat ion, s h a l l deduct a t t h e t i m e o f payment t h e r e o f , t h e tax imposed by t h i s P a r t 3 on t h e ea rned income due t o h i s employee o r employees, and s h a l l , on o r b e f o r e A p r i l 30, J u l y 31 and Oc tobe r 3 1 , of the c u r r e n t y e a r , and J a n u a r y 31 of t h e succeed ing y e a r , f i l e a r e t u r n and pay t o the Income Tax O f f i c e r the amount of t a x e s d e d u c t e d d u r i n g t h e p r e c e d i n g three-month p e r i o d s end ing March 31, June 3 0 , September 3 0 , and December 3 1 , r e s p e c t i v e l y . Each such r e t u r n f i l e d , u n l e s s o t h e r w i s e a g r e e d upon between the Income Tax O f f i c e r and t h e employer sha l l show the name and s o c i a l s e c u r i t y number of each such employee, the e a r n e d income of such employee d u r i n g t h e p reced ing three-month p e r i o d , the tax deduc ted t h e r e f r o m , the p o l i t i c a l s u b d i v i s i o n s imposing the tax upon such employee, the t o t a l ea rned income of a l l such employees d u r i n g such p r e c e d i n g three-month p e r i o d , and t h e t o t a l tax d e d u c t e d t h e r e f r o m and p a i d w i t h t h e r e t u r n .

Any employer who f o r two ( 2 ) of t h e p r e c e d i n g f o u r ( 4 ) q u a r t e r l y p e r i o d s has f a i l e d t o deduc t t h e p r o p e r tax, o r any p a r t t h e r e o f , o r h a s f a i l e d t o pay o v e r the p r o p e r amount of tax t o t h e Income Tax O f f i c e r may b e r e q u i r e d by t h e Income Tax O f f i c e r t o f i l e h i s r e t u r n and pay t h e tax monthly. i n such cases, payments of tax s h a l l b e made t o t h e O f f i c e r on o r b e f o r e the l a s t day of t h e month succeed ing t h e month f o r which t h e t a x was w i t h h e l d .

3. On o r b e f o r e February 28 of e v e r y y e a r a f t e r 1974 eve ry employer s h a l l f i l e w i t h t h e O f f i c e r :

A. An a n n u a l r e t u r n showing the t o t a l amount o f earned income p a i d , the t o t a l amount of tax deduc ted , and t h e t o t a l amount of tax p a i d t o the O f f i c e r f o r the p e r i o d b e g i n n i n g J u l y 1 , 1 9 7 4 , and end ing December 3 1 , 1974 , and t h e r e a f t e r f o r the p e r i o d beginning January 1 and end ing December 31 of the immediately p r i o r y e a r .

B. A r e t u r n w i t h h o l d i n g s t z t e m e n t f o r each employee employed d u r i n g a l l o r p a r t of t h e p e r i o d b e g i n n i n g January 1 and end ing December 31 o f t h e immediately p r i o r y e a r , s e t t i n g f o r t h t h e employee 's name, a d d r e s s and s o c i a l s e c u r i t y number, t h e amount of ea rned income p a i d t o t h e employee d u r i n g s a i d p e r i o d , t h e amount of tax d e d u c t e d , t h e p o l i t i c a l s u b d i v i s i o n s imposing t h e t a x upon s u c h employee, and t h e amount p z i d t o t h e O f f i c e r . Every employer s h a l l f u r n i s h two ( 2 ) c o p i e s of t h e i n d i v i d u a l r e t u r n t o t h e employee f o r whom i t i s f i l e d .

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( 2 4 , § 3 0 4 ( . 4 ) ) ( 2 4 , § 3 0 4 ( 4 ) )

4 . Every employer who d i scon t inues bus iness p r i o r t o December 31 of any cu r ren t year s h a l l , w i t h i n t h i r t y (30) days a f t e r t h e discontinuance of bus iness , f i l e t h e r e t u r n s and withholding s ta tements hereinabove required and pay t h e t a x due.

5 . Except as o therwise provided by Sec t ion 9 of the Act of the General Assembly of t h e Commonwealth of Pennsylvania, approved the 31st day of December, 1965, N o . 511, a s amended, known a s "The Local Tax Enabling Act," every employer who w i l f u l l y o r neg l igen t ly f a i l s o r o m i t s t o make the deduct ions r equ i r ed by t h i s 5304 of t h i s P a r t 3 s h a l l be l i a b l e f o r payment of t h e t axes which he w a s r equ i r ed t o withhold t o t h e ex ten t t h a t such t axes have no t been recovered from t h e employee.

6 . The f a i l u r e o r omission of any employer t o make the deductions requi red by t h i s 5304 of t h i s P a r t 4 s h a l l no t r e l i e v e any employee f rom t h e payment of t h e tax o r from complying wi th t h e requirements of t h i s Par t 4 r e l a t i n g t o t h e f i l i n g of d e c l a r a t i o n s and r e t u r n s .

(Ord. 3-1974, 5/7/1974, 5 4 )

6305. Powers and Du t i e s of Income Tax Of f i ce r .

1. It s h a l l b e t h e duty of t h e Income Tax O f f i c e r t o c o l l e c t and r ece ive the t axes , f i n e s and p e n a l t i e s imposed by t h i s P a r t 3. It s h a l l be h i s duty t o keep a record showing t h e amount rece ived by him f r o m each person o r bus iness paying t h e tax and the d a t e of such r e c e i p t .

2 . The Income Tax O f f i c e r , before en te r ing upon h i s o f f i c i a l d u t i e s , s h a l l give and acknowledge a bond t o t h e Lower Oxford Township i n such amount a s may be f i x e d from time t o time by r e s o l u t i o n of t he Board of Supervisors of Lower Oxford Township, which amount s h a l l be equal t o the maximum amount of t a x e s which may be i n t h e possession of the Off icer a t any given time. I f t h e Board of Supervisors of Lower Oxford Township s h a l l by r e s o l u t i o n des igna te any bond previous ly given by t h e Income Tax Off icer as adequate , such previous ly given bond s h a l l s a t i s f y t h e requirements of t h i s Subsection ( 2 ) .

A. The bond of t he Income Tax Of f i ce r s h a l l be j o i n t and s e v e r a l , w i th one ( I ) o r more corpora te s u r e t i e s which s h a l l be sure ty companies au thor ized t o do bus iness i n t h e Commonwealth of Pennsylvania and duly l i censed by the Insurance Commissioner of sa id Commonwealth.

B . Such bond s h a l l be condi t ioned upon t h e f a i t h f u l discharge of s a i d o f f i c e r , h i s c l e r k s , a s s i s t a n t s and appointees of a l l t r u s t s confided i n him by v i r t u e of h i s o f f i c e , upon the f a i t h f u l execution of a l l d u t i e s r equ i r ed of him by v i r t u e of h i s o f f i c e , upon the j u s t and f a i t h f u l account ing and paying over , according t o law, of a l l moneys and ba lances thereof t o be paid t o , received o r held by him by v i r t u e of h i s o f f i c e and upon the de l ive ry t o h i s successor o r successors i n o f f i c e of a l l books, papers , documents, o r o ther o f f i c i a l t h ings he ld i n r i g h t of h i s o f f i c e .

C . Said bond s h a l l be taken i n the name of Lower Oxford Township, and s h a l l be f o r t h e use o f Lower Oxford Township, and f o r t he use of such o the r person o r persons f o r whom money s h a l l be

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( 2 4 , §305(2) ( C ) , con t ' d ) ( 2 4 , § 3 0 5 ( 2 ) ( C ) , cont 'd )

c o l l e c t e d o r r e c e i v e d , o r a s h i s o r h e r i n t e r e s t s h a l l otherwise appea r , i n c a s e of a b reach of any of t h e cond i t ions of s a i d bond by t h e a c t s o r n e g l e c t of t h e p r i n c i p a l on t h e bond.

D . The Bond sha l l c o n t a i n t h e name o r names of t he su re tv companies bound thereon .

E. T h e Lower Oxford Township may, a t any t ime, upon cause shown and due n o t i c e t o t h e O f f i c e r , and h i s s u r e t y o r s u r e t i e s , r e q u i r e o r a l low t h e s u b s t i t u t i o n o r t h e a d d i t i o n of a s u r e t y company acceptab le t o t h e s a i d Township f o r t h e purpose of making t h e bond s u f f i c i e n t i n amount, w i thou t r e l e a s i n g t h e s u r e t y o r s u r e t i e s f i r s t approved from any accrued l i a b i l i t y of p rev ious a c t i o n on s a i d Bond.

F. The S e c r e t a r y of t h e Lower Oxford Township s h a l l be the cus tod ian of t h e bond r equ i r ed t o be given by t h e Income Tax O f f i c e r , u n l e s s s a i d S e c r e t a r y i s appointed a s Income Tax O f f i c e r , i n which even t , t h e T r e a s u r e r of Lower Oxford Township s h A l be cus todian of s a i d bond. I n t h e event t h a t t h e Sec re t a ry i s appointed a s t h e Income Tax O f f i c e r and t h a t t h e s a i d Sec re t a ry and t h e s a i d Treasurer a r e one one and t h e same i n d i v i d u a l , then t h e Chairman of t h e Board of Supe rv i so r s of Lower Oxford s h a l l be t h e cus tod ian of s a i d Bond.

3 . T h e Income Tax O f f i c e r i s hereby empowered t o p r e s c r i b e , adopt and promulgate and en fo rce r u l e s and r e g u l a t i o n s r e l a t i n g t o any ma t t e r p e r t a i n i n g t o the a d m i n i s t r a t i o n and enforcement of t h i s P a r t 3 , inc luding p r o v i s i o n s f o r the re-examination and c o r r e c t i o n of d e c l a r a t i o n s and r e t u r n s , and of payments a l l e g e d o r found t o be i n c o r r e c t o r as t o which an overpayment i s claimed o r found t o have occurred , and t o make refunds i n cash of overpayment, f o r any per iod of t i m e n o t t o exceed s ix (6) yea r s subsequent t o t h e d a t e of payment of t h e sum involved , and t o p r e s c r i b e forms necessa ry f o r t h e a d m i n i s t r a t i o n of t h i s P a r t 3. No r u l e o r r e g u l a t i o n of any k ind s h a l l be enforceable u n l e s s i t has been approved by r e s o l u t i o n of t h e Board of Superv isors of Lower Oxford Township. A copy of a l l such r u l e s and r e g u l a t i o n s from t i m e t o t ime i n f o r c e s h a l l be a v a i l a b l e f o r p u b l i c i n s p e c t i o n a t t h e o f f i c e of t h e Income Tax Of f i ce r .

4 . The Income Tax O f f i c e r s h a l l re fund , on p e t i t i o n of and proof by t h e t axpaye r , earned income t a x pa id on t h e taxpayer ' s o rd inary and necessary b u s i n e s s expenses , t o t he ex ten t t h a t such expenses a r e not pa id by t h e t a x p a y e r ' s employer.

The Income Tax O f f i c e r and t h e agents des igna ted by him a r e hereby au tho r i zed t o examine t h e books, papers and r eco rds of any employer o r of any taxpayer , o r of any person whom t h e Income Tax Of f i ce r reasonably b e l i e v e s t o be an employer o r taxpayer , i n o rde r t o v e r i f y the accuracy of any d e c l a r a t i o n o r r e t u r n , o r i f no d e c l a r a t i o n o r r e t u r n was f i l e d t o a s c e r t a i n t h e t a x due. Every employer and every taxpayer and every person whom t h e Income Tax O f f i c e r reasonably b e l i e v e s t o be an employer o r taxpayer i s hereby d i r e c t e d and requi red t o g ive t o t h e O f f i c e r , o r t o any agent des igna ted by him t h e means, f a c i l i t i e s and opportuni ty f o r such examination and i n v e s t i g a t i o n , a s a r e hereby au tho r i zed .

Any informat ion gained by t h e Income Tax O f f i c e r , h i s agent , o r by any o t h e r o f f i c i a l o r agent of t he Lower Oxford Township, a s a r e s u l t of any d e c l a r a t i o n s , r e t u r n s , i n v e s t i g a t i o n s , h e a r i n g s , o r v e r i f i c a t i o n s

5 .

6.

( 2 4 , 5 3 0 5 ( 6 ) , cont 'd) ( 2 4 , § 3 0 5 ( 6 ) , cont 'd)

required o r authorized by t h i s Pa r t 3 , s h a l l be conf ident ia l , except f o r o f f i c i a l purposes and except i n accordance with a proper j u d i c i a l o rder , o r as otherwise provided by law.

7 . The Income Tax Of f i ce r i s hereby authorized t o e s t ab l i sh d i f f e ren t f i l i n g , r e p o r t i n g and payment da t e s f o r taxpayers whose f i s c a l years do not coincide wi th the calendar year.

(Ord. 3 - 1 9 7 4 , 5 / 7 / 1 9 7 4 , 55)

5 3 0 6 . Compensation of Income Tax Off icer . The Income Tax Officer s h a l l r ece ive such compensation f o r h i s s e rv i ces and expenses a s determined from time t o time by the Board of Supervisors of Lower Oxford Township. (Ord, 3 - 1 9 7 4 , 5 / 7 / 1 9 7 4 , 5 6 )

5 3 0 7 . S u i t f o r Collection of Tax.

1. The Income Tax Off icer may sue i n the name of Lower Oxford Township f o r t he recovery of taxes due and unpaid under t h i s Part 3 .

2 . Any s u i t brought t o recover the t ax imposed by t h i s Par t 3 s h a l l be begun wi th in t h r e e ( 3 ) years a f t e r such t ax i s due, o r within three ( 3 ) years a f t e r t he dec la ra t ion o r r e t u r n has been f i l e d , whichever date i s l a t e r ; provided, however, t h a t t h i s l i m i t a t i o n s h a l l not prevent the i n s t i t u t i o n of s u i t f o r the c o l l e c t i o n of any t ax due o r determined t o be due i n t h e following cases:

A . Where no dec la ra t ion o r r e t u r n was f i l e d by any person although a dec la ra t ion o r r e t u r n was required t o be f i l e d by him under provis ions of t h i s Pa r t 3 , t he re s h a l l be no l imi ta t ion .

B. Where an examination of the dec la ra t ion o r re turn f i l e d by any person, o r of o ther evidence r e l a t i n g t o such declaration o r r e t u r n i n the possession of the Of f i ce r , revea ls a fraudulent evasion of t a x e s , t he re s h a l l be no l i m i t a t i o n .

C . I n t he case of s u b s t a n t i a l understatement of tax l i a b i l i t y of twenty-five (25) percent of more, and no fraud, s u i t s h a l l be begun within s i x ( 6 ) years.

D. Where any person has deducted taxes under provisions of t h i s Pa r t 3 , and has f a i l e d t o pay the amount so deducted t o the Income Tax O f f i c e r , o r where any person has w i l f u l l y f a i l e d o r omitted t o make the deductions required by t h i s 5 3 0 7 , there s h a l l be no l imi t a t ion .

E , This 5307 s h a l l not be construed t o l i m i t the Board o f Supervisors of Lower Oxford Township f rom recovering delinquent taxes by any o ther means provided by t h i s Pa r t 3 o r by other appropriate law.

3 . The Income Tax Officer may sue f o r recovery of an erroneous refund provided such s u i t i s begun wi th in t w o ( 2 ) years a f t e r making such refund, except t h a t the s u i t may be brought within f i v e (5) years i f i t appears t h a t any p a r t of the refund was induced by fraud o r misrepresentation of ma te r i a l f a c t .

(Ord , 3 - 1 9 7 4 , 5 / 7 / 1 9 7 4 , §8)

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( 2 4 , 5 3 0 8 ) ( 2 4 , §3@8)

5 3 0 8 . I n t e r e s t and P e n a l t i e s . I f f o r any r e a s o n , t h e t a x i s n o t pa id when d u e , i n t e r e s t a t t h e r a t e of s i x ( 6 ) p e r c e n t p e r annum on t h e amount of s a i d tax, and an a d d i t i o n a l p e n a l t y of one-half of one ( b of 1) p e r c e n t o f the amount of t h e u n p a i d tax f o r each month o r f r a c t i o n t h e r e o f during which the tax remains u n p a i d , s h a l l b e added and c o l l e c t e d . Where s u i t i s b r o u g h t f o r t h e r e c o v e r y of any such t a x , t h e p e r s o n l i a b l e t h e r e f o r s h a l l i n a d d i t i o n , b e l i a b l e f o r t h e c o s t of c o l l e c t i o n and t h e i n t e r e s t and p e n a l t i e s h e r e i n imposed. (Ord. 3-1974, 5 / 7 / 1 9 7 4 , S8)

§ 3 0 9 . F i n e s and P e n a l t i e s .

1. Any p e r s o n who f a i l s , n e g l e c t s , o r r e f u s e s t o make any d e c l a r a t i o n o r r e t u r n r e q u i r e d by t h i s P a r t 3 , any employer who f a i l s , n e g l e c t s o r r e f u s e s t o r e g i s t e r o r t o pay t h e tax deduc ted from h i s employees, o r f a i l s , n e g l e c t s o r r e f u s e s t o deduc t o r w i t h h o l d t h e tax from h i s employees , any p e r s o n who r e f u s e s t o p e r m i t t h e O f f i c e r o r any agent d e s i g n a t e d by h i m t o examine h i s books , r e c o r d s and p a p e r s , and any person who knowingly makes any i n c o m p l e t e , f a l s e , o r f r a u d u l e n t r e t u r n , o r a t t e m p t s t o do a n y t h i n g wha t soeve r t o a v o i d t h e f u l l d i s c l o s u r e of t h e amount o f h i s ne t p r o f i t s o r e a r n e d income i n o r d e r t o avoid the payment of the whole o r any p a r t of the tax imposed by t h i s P a r t 3 , s h a l l , upon c o n v i c t i o n t h e r e o f b e f o r e any D i s t r i c t J u s t i c e o r c o u r t o f competent j u r i s d i c t i o n i n the County of C h e s t e r , b e sen tenced t o pay a f i n e of n o t more than f i v e hundred d o l l a r s ($500.00) f o r each o f f e n s e , and c o s t s , and, i n d e f a u l t o f payment of s a i d f i n e and c o s t s t o b e imprisoned f o r a pe r iod n o t e x c e e d i n g t h i r t y (30) d a y s .

2 . Any p e r s o n who d i v u l g e s any i n f o r m a t i o n which i s c o n f i d e n t i a l u n d e r the p r o v i s i o n s of t h i s P a r t 3 , sha l l , upon c o n v i c t i o n t h e r e o f , b e f o r e any D i s t r i c t J u s t i c e o r c o u r t of competent j u r i s d i c t i o n , b e sentenced t o pay a f i n e o f n o t more than f i v e hundred d o l l a r s ($500.00) f o r each o f f e n s e , and c o s t s , a n d , i n d e f a u l t of payment of such f i n e and c o s t s s h a l l b e impr i soned f o r a p e r i o d n o t exceed ing t h i r t y (30) days.

3 . The p e n a l t i e s imposed under t h i s 5309 s h a l l b e i n a d d i t i o n t o any o t h e r p e n a l t y imposed b y any o t h e r s e c t i o n of t h i s P a r t 3 .

4 . The f a i l u r e of any p e r s o n t o r e c e i v e o r p r o c u r e forms r e q u i r e d f o r making t h e d e c l a r a t i o n o r r e t u r n s r e q u i r e d by t h i s P a r t s h a l l n o t excuse him from making such d e c l a r a t i o n o r r e t u r n .

(Ord, 3 - 1 9 7 4 , 5 / 7 / 1 9 7 4 , 5 9 ; as amended by Ord. 1-93 , 1 / 6 / 1 9 9 3 )

5 3 1 0 . Payment of Tax t o Othe r P o l i t i c a l Subd iv i s ions o r S t a t e s as a C r e d i t o r Deduct ion. C r e d i t s o r d e d u c t i o n s a g a i n s t l i a b i l i t y f o r t h e t a x h e r e b y imposed s h a l l b e a l lowed f o r payments t o o t h e r p o l i t i c a l subdivi- s i o n s o r s ta tes as now o r h e r e a f t e r p rov ided by l a w , i n c l u d i n g by way o f i l l u s t r a t i o n and n o t by way of l i m i t a t i o n , t h o s e payments enumerated i n $ 3 1 4 i n "The L o c a l Tax Enab l ing A c t , as amended. (Ord. 3-1974, 5 / 7 / 1 9 7 4 , § 10)

5 3 1 1 . C o l l e c t i o n of Tax. To c o l l e c t t h e t a x hereby imposed, t h e Income Tax O f f i c e r and Lower Oxford Township s h a l l have the r i g h t s , powers and p r i v i l e g e s now o r h e r e a f t e r a u t h o r i z e d by l a w i n c l u d i n g , by way of i l l u s t r a t i o n and n o t by way of l i m i t a t i o n , t h o s e enumerated i n S e c t i o n s 18-21 of "The Loca l Tax Enab l ing Act, a s amended. (Ord. 3-1974, 5 / 7 / 1 9 7 4 , $11)

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( 2 4 , . § 3 1 2 ) ( 2 4 , 5 3 1 2 )

5 3 1 2 . E f f e c t i v e Date . This P a r t 3 s h a l l t a k e e f f e c t t h i r t y ( 3 0 ) d a y s a f t e r enactment . (Ord. 3 - 1 9 7 4 , 5 / 7 / 1 9 7 4 , 5 1 4 )

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Page Added 11/12/2008 - 200.1 -

(24, §401) (24, §401)

Part 4

Fire Hydrant Tax

§401. Purpose. The purpose of this Part is to establish the moniesnecessary for providing or requiring the fire protection services for theplacing, replacing, operating, maintaining and repairing of fire hydrants towater mains, maintaining pressures approved by fire insurance underwritersalong highways, streets, roads and alleys within the Township and/or toacquire a water supply system, equipped to supply sufficient water for theprotection of property from fire. (Ord. 1-2006, 9/12/2006, §1)

§402. Authority. The authority for the adoption of this assessment andtax is found at §66802, “Fire Hydrants and Water Supply,” of The Second ClassTownship Code. Enacted as Public Law No. 103, No. 69, May 1, 1933.Re-enacted and amended in 1995, Public Law 350, No. 60, §1, et seq. as hereinamended, supplemented and modified and re-enacted by the General Assembly ofPennsylvania and all such provisions are incorporated herein by referencethereto. (Ord. 1-2006, 9/12/2006, §2)

§403. Imposition of Tax.

1. Effective the tax year commencing January 1, 2007, and continuingfor each taxable year thereafter, there shall be imposed for the Township ofLower Oxford a tax on all property within seven hundred eighty (780) feet ofany fire hydrant calculated by the millage multiplied by the assessment ofproperty for County tax purposes.

2. The tax levied under this Part is specifically for the purpose offire protection and is assessed based upon the location of a property linewithin seven hundred eighty (780) feet of any fire hydrant. The tax will belevied against all owners of real estate lying within the distance of sevenhundred eighty (780) feet from any fire hydrant within the Township.

(Ord. 1-2006, 9/12/2006, §3)

§404. Exemption from Tax.

1. Farm land in accordance with the provision of the Second ClassTownship Code is exempt from this tax.

2. Properties which are part of an area which is served by acontracted individual and/or association payment to Lower Oxford Township forfire hydrant use are exempt from this tax so long as they make the contribu-tion to the association for their share of the fire hydrant fee and thecontract with the supplier of the hydrant continues to be in effect. Shouldsuch contracts cease to be in effect, then in that event said properties arealso subject to this tax.

(Ord. 1-2006, 9/12/2006, §4)

§405. Declarations, Returns and Payment of Tax. The Tax Collector forLower Oxford Township is hereby charged with the collection of the hydranttax. The Tax Collector shall give thirty (30) days notice that theassessment is due and payable. The notice shall state the due date to eachparty assessed and be served by mailing notice to the owners of the property.

Page Added 11/12/2008- 200.2 -

(24, §405, cont’d) (24, §405, cont’d)

The Tax Collector is entitled to the same commission for the collection ofthese assessments as for the collection of the general Township tax. If anyassessment remains unpaid ninety (90) days after due date, it shall be turnedover to the Township Solicitor for collection by means of an action inassumpsit for recovery or a municipal lien filed against the property of thedelinquent owner for the amount of the unpaid assessment, plus interestestablished by the Board of Supervisors from the date the assessment was due.If an owner has two (2) or more lots against which there is an assessment forthe same year, the lots shall be embraced in one (1) claim. Assessments whencollected shall be paid over to the Township Treasurer who shall deposit andkeep them in a separate account, to be paid out only for expenses incurred inproviding this service. Each special assessment account should be audited bythe Board of Auditors of the Township. (Ord. 1-2006, 9/12/2006, §5)

§406. Effective Date. This Part shall become effective January 1,2007, and shall continue on a calendar year basis, thereafter without annualreenactment. (Ord. 1-2006, 9/12/2006, §7)