[HISTORY: Adopted by the Board of Commissioners
of the Township of Wilkins as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
LERTA Eligible AreaAuditor — See Ch. 5.
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