Township of Upper Burrell, PA
Westmoreland County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Supervisors of the Township of Upper Burrell as indicated in article histories. Amendments noted where applicable.]
Article I Per Capita Tax

§ 299-1 Legislative authority; intent.

§ 299-2 Definitions.

§ 299-3 Tax rate; purpose.

§ 299-4 Exemptions.

§ 299-5 Collection.

§ 299-6 Duties of Tax Collector.

Article II Realty Transfer Tax

§ 299-7 Short title.

§ 299-8 Authority.

§ 299-9 Definitions.

§ 299-10 Imposition of tax; interest.

§ 299-11 Exempt parties.

§ 299-12 Excluded transactions.

§ 299-13 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 299-14 Acquired company.

§ 299-15 Credits against tax.

§ 299-16 Extension of lease.

§ 299-17 Proceeds of judicial sale.

§ 299-18 Duties of recorder of deeds.

§ 299-19 Statement of value.

§ 299-20 Civil penalties.

§ 299-21 Lien.

§ 299-22 Enforcement.

§ 299-23 Regulations.

Article III Earned Income Tax

§ 299-24 Short title.

§ 299-25 Incorporation of statute.

§ 299-26 Definitions.

§ 299-27 Imposition of tax.

§ 299-28 Declaration, return and payment of tax.

§ 299-29 Collection at source.

§ 299-30 Administration.

§ 299-31 Applicability.

§ 299-32 Payment of tax to other political subdivisions or states as credit or deduction.

§ 299-33 Distress and sale of goods and chattels of taxpayer.

§ 299-34 Collection of delinquent earned income tax from employers.

§ 299-35 Enforcement and penalties.

Article IV Local Taxpayers Bill of Rights

§ 299-36 Bill of Rights and forms.

§ 299-37 Disclosure Statement.

§ 299-38 Petition for Appeal and Refund form.

§ 299-39 Administrative Appeal Procedures.

§ 299-40 Appointment.

§ 299-41 Approval and adoption of Administrative Appeal Procedures.

§ 299-42 Effective date.

§ 299-43 Procedure for changing of forms.

Article V Tax Increment Financing Program

§ 299-44 Definitions.

§ 299-45 Boundaries of district.

§ 299-46 Creation and term of district.

§ 299-47 Name of district.

§ 299-48 Adoption of legislative findings.

§ 299-49 Appeal of TIF proposal and project financing.

§ 299-50 Creation of Tax Increment Fund.

§ 299-51 Tax increment fund.

§ 299-52 Application of tax increment revenue.

§ 299-53 Designation of authority as project authority.

§ 299-54 Authorization of officers.

§ 299-55 Procedures for collection of tax increment revenues.

§ 299-56 Agreements for financial security for project costs.

§ 299-57 Termination of LERTA tax abatements.

§ 299-58 Amendments to TIF proposal and district.

Article VI Local Services Tax

§ 299-59 Definitions.

§ 299-60 Levy of tax.

§ 299-61 Exemption and refunds.

§ 299-62 Duty of employers to collect.

§ 299-63 Returns.

§ 299-64 Dates for determining tax liability and payment.

§ 299-65 Self-employed individuals.

§ 299-66 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 299-67 Nonresidents subject to tax.

§ 299-68 Administration of tax.

§ 299-69 Suits for collection.

§ 299-70 Violations and penalties.

§ 299-71 Interpretation.

Article VII Local Economic Revitalization Tax Assistance

§ 299-72 Definitions.

§ 299-73 Designated area.

§ 299-74 Exemptions.

§ 299-75 Effective date and expiration.

§ 299-76 Severability.

§ 299-77 Declaration of purpose.

§ 299-78 Repealer.