Township of Wilkins, PA Taxation

Township of Wilkins, PA

Allegheny County

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Table of Contents

Table of Contents

PART I: ADMINISTRATIVE LEGISLATION
Ch 1 General Provisions
Ch 3 At-Will Employees
Ch 5 Auditor
Ch 8 (Reserved)
Ch 15 Local Government Investment Trust
Ch 20 Manager and Assistant Manager
Ch 23 Meetings
Ch 25 Municipal Claims
Ch 26 Narcotics Task Force
Ch 27 Neighborhood Blight Reclamation and Revitalization
Ch 28 Ordinance Enforcement Officer
Ch 33 Personnel
Ch 35 Planning Commission
Ch 37 Police Department
Ch 41 Records
Ch 42 (R E S E R V E D)
Ch 45 Retirement
Ch 50 (Reserved)
PART II: GENERAL LEGISLATION
Ch 61 Alarm Systems
Ch 62 Amusements and Amusement Devices
Ch 65 Animals
Ch 70 Brush, Grass and Weeds
Ch 72 Building Construction
Ch 74 Buildings, Dangerous
Ch 76 Cable Television
Ch 78 Construction Codes, Uniform
Ch 79 Driveways
Ch 82 Explosives
Ch 85 Firearms
Ch 88 Fire Prevention
Ch 90 Floodplain Management
Ch 94 Grading and Drainage
Ch 99 Insurance
Ch 104 Municipal Building and Property
Ch 110 Noise
Ch 117 Parks and Recreation Areas
Ch 121 Peddling and Soliciting
Ch 124 Property Maintenance
Ch 131 Sewers
Ch 133 Smoking
Ch 135 Solid Waste
Ch 138 Speed-Timing Devices
Ch 141 Storage Yards
Ch 144 Streets and Sidewalks
Ch 148 Subdivision and Land Development
Ch 152 Swimming Pools
Ch 156 Taxation
Ch 156 Art 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)
Ch 156 Art 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.
Ch 156 Art 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.
Ch 156 Art 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.
Ch 156 Art V (Reserved)
§ 156-52 through § 156-63. (Reserved)
Ch 156 Art 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.
Ch 156 Art 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.
Ch 156 Art 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.
Ch 156 Art 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.
Ch 156 Art 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.
Ch 156 Art 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.
Ch 159 Truth in Advertising
Ch 161 Utilities, Public
Ch 165 Vector Control
Ch 167 Vehicles, Abandoned or Nuisance
Ch 168 Vehicles and Traffic
Ch 173 Zoning
DISPOSITION LIST
Ch DL Disposition List

Chapter 156: Taxation

[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

Chapter 156 : Taxation

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.