Township of Wilkins, PA
Allegheny County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Wilkins as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Auditor — See Ch. 5.
LERTA Eligible Area
Article I Earned Income Tax

§ 156-1 Incorporation by reference.

§ 156-2 Definitions.

§ 156-3 Imposition of tax; rate.

§ 156-4 Collection and administration; powers and duties of Tax Officer.

§ 156-5 Exemptions and credits.

§ 156-6 Effective date.

§ 156-7 through § 156-13. (Reserved)

Article II Deed Transfer Tax

§ 156-14 Title.

§ 156-15 Definitions.

§ 156-16 Imposition of tax.

§ 156-17 Transfer Tax Collecting Agent.

§ 156-18 Payment of tax.

§ 156-19 Powers and Duties of Secretary.

§ 156-20 Affidavit of value.

§ 156-21 Exempt transactions.

§ 156-22 Unlawful acts.

§ 156-23 Interest and penalties.

§ 156-24 Collection of delinquent or redetermined realty transfer tax.

§ 156-25 (Reserved)

§ 156-26 (Reserved)

§ 156-27 Audit.

Article III Local Services Tax

§ 156-28 Definitions and word usage.

§ 156-29 Levy.

§ 156-30 Amount of tax.

§ 156-31 Duty of employers.

§ 156-32 Returns.

§ 156-33 Dates for determining tax liability and payment.

§ 156-34 Individuals engaged in more than one occupation.

§ 156-35 Self-employed individuals.

§ 156-36 Employers and self-employed individuals residing beyond limits of Township of Wilkins.

§ 156-37 Administration of tax.

§ 156-38 Suits for collection.

§ 156-39 Violations and penalties.

Article IV Business Tax

§ 156-40 Title.

§ 156-41 Definitions and word usage.

§ 156-42 License required; fees; posting.

§ 156-43 Payment due at time of filing return; registration required.

§ 156-44 Imposition of tax; applicability; rate.

§ 156-45 Computation of gross annual receipts or gross volume of business; filing returns.

§ 156-46 Payment required at time of filing return.

§ 156-47 Powers and duties of Tax Collector.

§ 156-48 Confidential nature of returns.

§ 156-49 Suit for recovery: interest and penalties.

§ 156-50 Violations and penalties.

§ 156-51 Construal of provisions; severability.

§ 156-51.1 Payment under protest; refunds.

§ 156-51.2 Effective date.

§ 156-51.3 Repealer.

Article V (Reserved)

§ 156-52 through § 156-63. (Reserved)

Article VI Realty Transfer Tax

§ 156-64 Title; legislative authority.

§ 156-65 Definitions.

§ 156-66 Tax imposed.

§ 156-67 Interest; civil penalties.

§ 156-68 Exempt parties.

§ 156-69 Excluded transactions.

§ 156-70 Documents relating to associations or corporations.

§ 156-71 Acquired company.

§ 156-72 Extension of lease.

§ 156-73 Credits against tax.

§ 156-74 Credit for deed transfer tax.

§ 156-75 Administration; rules and regulations.

§ 156-76 Redetermination and assessment of tax; review.

§ 156-77 Evidence of tax payment.

§ 156-78 Statement of value.

§ 156-79 Unlawful acts.

§ 156-80 Collection by suit.

§ 156-81 Unpaid tax to become lien.

§ 156-82 Repealer.

§ 156-83 Word usage.

Article VII Senior Citizen Property Tax Relief

§ 156-84 Definitions.

§ 156-85 Limitation of assessment for eligible taxpayers.

§ 156-86 Participation in limitation of tax assessment program.

§ 156-87 Rules and regulations.

Article VIII Tax Notices, Discounts, Penalties and Interest

§ 156-88 Notice of real estate taxes due.

§ 156-89 Discount for prompt payment.

§ 156-90 Penalty for late payment.

§ 156-91 Interest on delinquent taxes.

Article IX Attorney Fees for Collection of Delinquent Claims

§ 156-92 Short title.

§ 156-93 Expenses approved.

§ 156-94 Attorney fees approved.

§ 156-95 Procedure.

§ 156-96 Servicing charges, expenses and fees approved.

§ 156-96.1 Dollar amount of liens and revivals.

§ 156-97 Effective date and retroactivity.

§ 156-98 Assignment.

Article X Abatement for Improvements to Deteriorated Residential Property and New Construction

§ 156-99 Act 202 Abatement: new residential construction.

§ 156-100 Act 42 Abatement: deteriorated residential property.

§ 156-101 Act 202 and Act 42 provisions.

Article XI Local Economic Revitalization Tax Assistance (LERTA) Program

§ 156-102 Definitions.

§ 156-103 Eligible areas.

§ 156-104 Exemption.

§ 156-105 Exemption schedule.

§ 156-106 Procedure for obtaining exemption.

§ 156-107 Termination date.

§ 156-108 Extension.

§ 156-109 Revocation of LERTA exemption.