Township of Hempfield, PA
Westmoreland County
[HISTORY: Adopted by the Board of Supervisors of the Township of Hempfield as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Business Privilege Tax Collector — See Ch. 7.
Tax certifications — See Ch. 30.
Article I Earned Income Tax

§ 79-1 Definitions.

§ 79-2 Imposition of tax.

§ 79-3 Declaration and payment of tax.

§ 79-4 Collection at source.

§ 79-5 Powers and duties of officer.

§ 79-6 Compensation of officer.

§ 79-7 Suit for collection of tax.

§ 79-8 Interest and penalties on unpaid tax.

§ 79-9 Violations and penalties.

§ 79-10 Applicability.

§ 79-11 Statutory authority, continuing effect.

§ 79-12 Severability.

Article II Local Services Tax

§ 79-13 Title.

§ 79-14 Legislative authority.

§ 79-15 Purpose.

§ 79-16 Definitions.

§ 79-17 Levy of tax.

§ 79-18 Exemption and refunds.

§ 79-19 Duty of employers to collect.

§ 79-20 Returns.

§ 79-21 Dates for determining tax liability and payment.

§ 79-22 Self-employed individuals.

§ 79-23 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 79-24 Nonresidents subject to tax.

§ 79-25 Duty of Collector; administration and enforcement of tax.

§ 79-26 Recovery of unpaid tax; interest; penalty for nonpayment.

§ 79-26.1 Violations and penalties.

§ 79-26.2 Interpretation; validity.

Article III Realty Transfer Tax

§ 79-27 Repealer.

§ 79-28 Short title; authority.

§ 79-29 Definitions.

§ 79-30 Imposition of tax; interest.

§ 79-31 Exempt parties; excluded transactions.

§ 79-32 Credits against tax; extension of lease; review; refunds.

§ 79-33 Proceeds of judicial sale.

§ 79-34 Duties of Recorder of Deeds; statement of value.

§ 79-35 Enforcement.

§ 79-36 Construal of provisions.

§ 79-37 Severability.

§ 79-38 Statutory authority.

§ 79-39 When effective.

Article IV Business Privilege Tax

§ 79-40 Title.

§ 79-41 Statutory authority.

§ 79-42 Definitions.

§ 79-43 Levy of tax; rate.

§ 79-44 Computation of annual gross receipts.

§ 79-45 Filing of returns.

§ 79-46 Payment of tax.

§ 79-47 Appointment of Tax Collector.

§ 79-48 Powers and duties of Tax Collector.

§ 79-49 Recovery of unpaid taxes.

§ 79-50 Violations and penalties.

§ 79-51 Construal of provisions; severability.

§ 79-52 When effective; continuing effect.

§ 79-53 Regulatory powers.

§ 79-54 Restriction on increasing rate of taxation.

Article V Light Districts

§ 79-55 Purpose.

§ 79-55.1 Petition and review.

§ 79-55.2 Contract for services.

§ 79-55.3 Assessment of costs.

§ 79-56 Collection of assessments.

Article VI Amusement Device Tax

§ 79-57 Imposition of tax; rate.

§ 79-58 Definitions.

§ 79-59 License required; application information; fee.

§ 79-60 Investigation; issuance of license.

§ 79-61 Form of license; posting required; transfer.

§ 79-62 Late charges.

§ 79-63 Violations and penalties.

§ 79-64 Repealer.

§ 79-65 Severability.

§ 79-66 Filing requirements.

§ 79-67 Statutory authority.

§ 79-68 Codification requirements.

Article VII Per Capita Tax

§ 79-69 Imposition of tax.

§ 79-70 Collection.

§ 79-71 Tax Collector to be bonded.

§ 79-72 Warrant for collection.

§ 79-73 Compensation for collection.

§ 79-74 Notice to taxpayers of tax due.

§ 79-75 Addition of names to tax duplicate.

§ 79-76 Powers and duties of Tax Collector.

§ 79-77 Persons subject to tax by another municipal body or school district.

§ 79-78 Duration of levy.

§ 79-79 Filing of ordinance.

§ 79-80 Statutory authority.

§ 79-81 Codification requirements.

Article VIII Taxpayers' Bill of Rights

§ 79-82 Preamble statement of legislative intent.

§ 79-83 Adoption of rules and regulations.

§ 79-84 Disclosure statement.

§ 79-85 Petition.

§ 79-86 Hearing Officer.

§ 79-87 Appeals procuedure.

§ 79-88 Effective date.

§ 79-89 Rules and regulations for compliance with the Local Taxpayers' Bill of Rights.