Township of Lehigh, PA
Northampton County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Supervisors of the Township of Lehigh as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax Collector — See Ch. 43.
Article I Earned Income and Net Profits Tax

§ 151-1 Definitions.

§ 151-2 Imposition of tax; rate.

§ 151-3 Exemptions.

§ 151-4 Taxpayer tax returns, declarations and payments.

§ 151-5 Employer withholding, remittance, and tax returns.

§ 151-6 Collection of tax; criminal complaints for violations.

§ 151-7 Interest, penalties, costs and fines.

§ 151-8 Purpose; effect on prior provisions.

§ 151-9 Construction.

§ 151-10 Effective date.

§ 151-11 through § 151-13. (Reserved)

Article II Per Capita Tax

§ 151-14 Imposition of tax.

§ 151-15 Collection by Tax Collector.

§ 151-16 Exemption.

§ 151-17 Violations and penalties.

Article III Discounts and Penalties

§ 151-18 Discounts.

§ 151-19 Penalties.

Article IV Realty Transfer Tax

§ 151-20 Short title.

§ 151-21 Authority.

§ 151-22 Definitions.

§ 151-23 Imposition of tax; interest.

§ 151-23.1 Failure to make timely payment.

§ 151-24 Exempt parties.

§ 151-25 Excluded transactions.

§ 151-26 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 151-27 Acquired company.

§ 151-28 Credits against tax.

§ 151-29 Extension of lease.

§ 151-30 Proceeds of judicial sale.

§ 151-31 Duties of Recorder of Deeds.

§ 151-32 Statement of value.

§ 151-33 Civil penalties.

§ 151-34 Lien.

§ 151-35 Enforcement.

§ 151-36 Regulations.

Article V Tax Certifications

§ 151-37 Tax Collector authorized to provide certifications.

§ 151-38 Fee for certification.

§ 151-39 Fee as compensation.

§ 151-40 Execution of article.

§ 151-41 Distribution of article.

Article VI Real Estate Tax Millage Rate Freeze for Eligible Open Space Properties

§ 151-42 Qualified properties.

§ 151-43 Continued eligibility.

Article VII Local Services Tax

§ 151-44 Title.

§ 151-45 Authority.

§ 151-46 Purpose.

§ 151-47 Definitions.

§ 151-48 Levy.

§ 151-49 Restricted use.

§ 151-50 Duty of employer.

§ 151-51 Returns.

§ 151-52 Dates for determining tax liability and payment.

§ 151-53 Individuals engaged in more than one occupation; situs of tax.

§ 151-54 Exemptions to tax.

§ 151-55 Self-employed individuals.

§ 151-56 Employees and self-employed individuals residing beyond Township limits.

§ 151-57 Administration of tax.

§ 151-58 Suit for collection.

§ 151-59 Violations and penalties.