City of Latrobe, PA
Westmoreland County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Council of Latrobe as indicated in article histories. Amendments noted where applicable.]
Article I Realty Transfer Tax

§ 51-1 Definitions.

§ 51-2 Tax imposed.

§ 51-3 Evidence of payment.

§ 51-4 Cancellation of stamps.

§ 51-5 Stamping required prior to recording.

§ 51-6 Value to be stated on document or affidavit.

§ 51-7 Unlawful acts; violations and penalties.

§ 51-8 Interest added to unpaid tax.

§ 51-9 Penalty added to unpaid tax.

§ 51-10 Recovery of tax, interest and penalty.

§ 51-11 Liens.

§ 51-12 Continuation of tax.

§ 51-13 Remittance of funds; compensation of Collector.

§ 51-14 Stamping of documents.

Article II Earned Income Tax

§ 51-15 Definitions and word usage.

§ 51-16 Tax imposed.

§ 51-17 Collection of tax; rules and regulations.

§ 51-18 Returns; payment of tax.

§ 51-19 Collection at source.

§ 51-20 Duties of Collector.

§ 51-21 Enforcement.

§ 51-22 Interest on unpaid taxes.

§ 51-23 Recovery of tax, intent or penalties.

§ 51-24 Violations and penalties.

§ 51-25 Nonapplicability.

Article III (Reserved)

§ 51-26 through § 51-37. (Reserved)

Article IV Local Services Tax

§ 51-38 Definitions.

§ 51-39 Levy of tax.

§ 51-40 Exemption and refunds.

§ 51-41 Duty of employers to collect.

§ 51-42 Returns.

§ 51-43 Dates for determining tax liability and payment.

§ 51-44 Self-employed individuals.

§ 51-45 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 51-46 Nonresidents subject to tax.

§ 51-47 Duty of Collector; administration and enforcement of tax.

§ 51-48 Recovery of unpaid tax; interest; penalty for nonpayment.

§ 51-49 Violations and penalties.

§ 51-50 Interpretation; validity.

Article V (Reserved)

§ 51-51 (Reserved)

§ 51-52 (Reserved)

§ 51-53 (Reserved)

§ 51-54 (Reserved)

§ 51-55 (Reserved)

§ 51-56 (Reserved)

§ 51-57 (Reserved)

§ 51-58 (Reserved)

§ 51-59 (Reserved)

§ 51-60 (Reserved)

§ 51-61 (Reserved)

§ 51-62 (Reserved)

§ 51-63 (Reserved)

Article VI Local Economic Tax Revitalization Assistance

§ 51-64 Definitions.

§ 51-65 Exemption area.

§ 51-66 Exemption.

§ 51-67 Maximum exemption.

§ 51-68 Procedure for obtaining exemption.

§ 51-69 Authorized agent.

§ 51-70 Effective date.

§ 51-71 Termination date.

Article VII Real Estate Tax Billing Cycle

§ 51-72 Common tax statement.

§ 51-73 Advancement of billing cycle.

§ 51-74 Administration.

Article VIII Taxpayers Bill of Rights

§ 51-75 Rules and regulations.

§ 51-76 Disclosure statement.

§ 51-77 Petition for appeal and refund.

§ 51-78 Conduct of administrative appeal procedures.

§ 51-79 Hearing officer.

§ 51-80 Approval of administrative appeal procedures.

§ 51-81 Request for extension of time.

§ 51-82 Refund claim form.