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Township of Whitehall, PA
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2024-03-06 *
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The Code
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Chapter 24 Taxation
The Charter
Ch C
Home Rule Charter
The Code
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
Bicycles
Ch 4
Buildings, Numbering of
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Fire Prevention and Fire Protection
Ch 8
Emergency Management Agency
Ch 9
Reserved
Ch 10
Health and Safety
Ch 11
Housing
Ch 12
Libraries
Ch 13
Licenses, Permits and General Business Regulations
Ch 14
Reserved
Ch 15
Motor Vehicles and Traffic
Ch 16
Parks and Recreation
Ch 17
Reserved
Ch 18
Sewers and Sewage Disposal; Water Supply
Ch 19
Reserved
Ch 20
Solid Waste
Ch 21
Streets and Sidewalks
Ch 22
Subdivision and Land Development
Ch 23
Reserved
Ch 24
Taxation
Ch 24 Art I
Business Privilege Tax
§ 24-1
Short title.
§ 24-2
Definitions.
§ 24-3
Levy of tax.
§ 24-4
Returns.
§ 24-5
Cessation of business during tax year.
§ 24-6
Penalties for late payment.
§ 24-7
License; fee.
§ 24-8
Exemptions.
§ 24-9
Receipts.
§ 24-10
Payment under protest.
§ 24-11
Confidentiality of returns.
§ 24-12
Violations and penalties.
§ 24-13
Duties of Treasurer.
§ 24-14
Suits for enforcement.
§ 24-15
Authority for enactment.
Ch 24 Art II
Realty Transfer Tax
§ 24-16
Short title.
§ 24-17
Authority.
§ 24-18
Definitions.
§ 24-19
Imposition of tax; interest.
§ 24-20
Exempt parties.
§ 24-21
Excluded transactions.
§ 24-22
Documents of transfer.
§ 24-23
Acquired company.
§ 24-24
Credits against tax.
§ 24-25
Extension of lease.
§ 24-26
Proceeds of judicial sale.
§ 24-27
Duties of recorder of deeds.
§ 24-28
Statement of value.
§ 24-29
Penalties.
§ 24-30
Lien.
§ 24-31
Unlawful acts.
§ 24-32
Enforcement.
§ 24-33
Regulations.
§ 24-34
Violations and penalties.
Ch 24 Art III
Earned Income and Net Profits Tax
§ 24-35
Definitions.
§ 24-36
Imposition of tax.
§ 24-37
Declaration and payment of tax.
§ 24-38
Withholding and remittance.
§ 24-39
Powers and duties of tax officer.
§ 24-40
Compensation of income tax officer.
§ 24-41
Applicability.
§ 24-42
Effective date; repealer; statutory authority.
§ 24-43
through § 24-47. (Reserved)
Ch 24 Art IV
Local Services Tax
§ 24-48
Title.
§ 24-48.1
Definitions.
§ 24-48.2
Levy of tax.
§ 24-48.3
Exemptions.
§ 24-48.4
Amount of tax.
§ 24-48.5
Duty of employers to collect tax.
§ 24-48.6
Returns.
§ 24-48.7
Payment.
§ 24-48.8
Individuals engaged in more than one occupation.
§ 24-48.9
Self-employed individuals.
§ 24-48.10
Employers and self-employed individuals residing outside Township.
§ 24-48.11
Duties and powers of Treasurer.
§ 24-48.12
Penalties for late payment.
§ 24-48.13
Suits for enforcement of tax.
§ 24-48.14
Violations and penalties.
§ 24-48.15
Limitations on powers of Township.
§ 24-48.16
Repealer.
§ 24-48.17
Effective date.
§ 24-48.18
Saving clause.
Ch 24 Art V
Per Capita
§ 24-49
Short title.
§ 24-50
Authority.
§ 24-51
Definitions.
§ 24-52
Tax rate imposed.
§ 24-53
Exonerations.
§ 24-54
Notice of tax due.
§ 24-55
Discount and penalty.
§ 24-56
Collection.
§ 24-57
Penalties.
§ 24-58
Refunds.
Ch 24 Art VI
Real Estate Tax; Penalties and Exemptions
§ 24-59
Penalty for nonpayment.
Ch 24 Art VII
Taxpayers Bill of Rights
§ 24-60
Definitions.
§ 24-61
Disclosure statement.
§ 24-62
Requirements for requests.
§ 24-63
Refunds of overpayments.
§ 24-64
Interest on overpayment.
§ 24-65
Notice of basis of underpayment.
§ 24-66
Abatement of certain interest and penalty.
§ 24-67
Application of payments.
§ 24-68
Administrative appeals.
§ 24-69
Petitions.
§ 24-70
Practice and procedure.
§ 24-71
Appeals.
§ 24-72
Equitable and legal principles to apply.
§ 24-73
Installment agreements.
§ 24-74
Confidentiality of tax information.
§ 24-75
Taxes on real property.
Ch 24 Art VIII
Local Economic Revitalization Tax Assistance
§ 24-76
Definitions.
§ 24-77
Designated areas.
§ 24-78
Exemptions.
§ 24-79
When effective.
§ 24-80
Termination of benefits; appeal.
§ 24-81
Purpose.
Ch 24 Art IX
Volunteer Tax Incentive Program
§ 24-82
Title.
§ 24-83
Purpose; applicability.
§ 24-84
Definitions.
§ 24-85
Establishment.
§ 24-86
Earned income tax credit.
§ 24-87
Real property tax credit.
§ 24-88
Appeals.
Ch 25
Reserved
Ch 26
Water; Stormwater Management
Ch 27
Zoning
Appendix
Ch A28
General Provisions
Ch A29
Fees
Legislative Enactments
Ch A
Legislative Enactments
Disposition List
Ch DL
Disposition List
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Chapter 24
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Whitehall as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
Attachment 1 - Schedule A: LERTA Designated Area(s) List - 2015
Article I
Business Privilege Tax
chevron_right
§ 24-1
Short title.
chevron_right
§ 24-2
Definitions.
chevron_right
§ 24-3
Levy of tax.
chevron_right
§ 24-4
Returns.
chevron_right
§ 24-5
Cessation of business during tax year.
chevron_right
§ 24-6
Penalties for late payment.
chevron_right
§ 24-7
License; fee.
chevron_right
§ 24-8
Exemptions.
chevron_right
§ 24-9
Receipts.
chevron_right
§ 24-10
Payment under protest.
chevron_right
§ 24-11
Confidentiality of returns.
chevron_right
§ 24-12
Violations and penalties.
chevron_right
§ 24-13
Duties of Treasurer.
chevron_right
§ 24-14
Suits for enforcement.
chevron_right
§ 24-15
Authority for enactment.
chevron_right
Article II
Realty Transfer Tax
chevron_right
§ 24-16
Short title.
chevron_right
§ 24-17
Authority.
chevron_right
§ 24-18
Definitions.
chevron_right
§ 24-19
Imposition of tax; interest.
chevron_right
§ 24-20
Exempt parties.
chevron_right
§ 24-21
Excluded transactions.
chevron_right
§ 24-22
Documents of transfer.
chevron_right
§ 24-23
Acquired company.
chevron_right
§ 24-24
Credits against tax.
chevron_right
§ 24-25
Extension of lease.
chevron_right
§ 24-26
Proceeds of judicial sale.
chevron_right
§ 24-27
Duties of recorder of deeds.
chevron_right
§ 24-28
Statement of value.
chevron_right
§ 24-29
Penalties.
chevron_right
§ 24-30
Lien.
chevron_right
§ 24-31
Unlawful acts.
chevron_right
§ 24-32
Enforcement.
chevron_right
§ 24-33
Regulations.
chevron_right
§ 24-34
Violations and penalties.
chevron_right
Article III
Earned Income and Net Profits Tax
chevron_right
§ 24-35
Definitions.
chevron_right
§ 24-36
Imposition of tax.
chevron_right
§ 24-37
Declaration and payment of tax.
chevron_right
§ 24-38
Withholding and remittance.
chevron_right
§ 24-39
Powers and duties of tax officer.
chevron_right
§ 24-40
Compensation of income tax officer.
chevron_right
§ 24-41
Applicability.
chevron_right
§ 24-42
Effective date; repealer; statutory authority.
chevron_right
§ 24-43
through § 24-47. (Reserved)
chevron_right
Article IV
Local Services Tax
chevron_right
§ 24-48
Title.
chevron_right
§ 24-48.1
Definitions.
chevron_right
§ 24-48.2
Levy of tax.
chevron_right
§ 24-48.3
Exemptions.
chevron_right
§ 24-48.4
Amount of tax.
chevron_right
§ 24-48.5
Duty of employers to collect tax.
chevron_right
§ 24-48.6
Returns.
chevron_right
§ 24-48.7
Payment.
chevron_right
§ 24-48.8
Individuals engaged in more than one occupation.
chevron_right
§ 24-48.9
Self-employed individuals.
chevron_right
§ 24-48.10
Employers and self-employed individuals residing outside Township.
chevron_right
§ 24-48.11
Duties and powers of Treasurer.
chevron_right
§ 24-48.12
Penalties for late payment.
chevron_right
§ 24-48.13
Suits for enforcement of tax.
chevron_right
§ 24-48.14
Violations and penalties.
chevron_right
§ 24-48.15
Limitations on powers of Township.
chevron_right
§ 24-48.16
Repealer.
chevron_right
§ 24-48.17
Effective date.
chevron_right
§ 24-48.18
Saving clause.
chevron_right
Article V
Per Capita
chevron_right
§ 24-49
Short title.
chevron_right
§ 24-50
Authority.
chevron_right
§ 24-51
Definitions.
chevron_right
§ 24-52
Tax rate imposed.
chevron_right
§ 24-53
Exonerations.
chevron_right
§ 24-54
Notice of tax due.
chevron_right
§ 24-55
Discount and penalty.
chevron_right
§ 24-56
Collection.
chevron_right
§ 24-57
Penalties.
chevron_right
§ 24-58
Refunds.
chevron_right
Article VI
Real Estate Tax; Penalties and Exemptions
chevron_right
§ 24-59
Penalty for nonpayment.
chevron_right
Article VII
Taxpayers Bill of Rights
chevron_right
§ 24-60
Definitions.
chevron_right
§ 24-61
Disclosure statement.
chevron_right
§ 24-62
Requirements for requests.
chevron_right
§ 24-63
Refunds of overpayments.
chevron_right
§ 24-64
Interest on overpayment.
chevron_right
§ 24-65
Notice of basis of underpayment.
chevron_right
§ 24-66
Abatement of certain interest and penalty.
chevron_right
§ 24-67
Application of payments.
chevron_right
§ 24-68
Administrative appeals.
chevron_right
§ 24-69
Petitions.
chevron_right
§ 24-70
Practice and procedure.
chevron_right
§ 24-71
Appeals.
chevron_right
§ 24-72
Equitable and legal principles to apply.
chevron_right
§ 24-73
Installment agreements.
chevron_right
§ 24-74
Confidentiality of tax information.
chevron_right
§ 24-75
Taxes on real property.
chevron_right
Article VIII
Local Economic Revitalization Tax Assistance
chevron_right
§ 24-76
Definitions.
chevron_right
§ 24-77
Designated areas.
chevron_right
§ 24-78
Exemptions.
chevron_right
§ 24-79
When effective.
chevron_right
§ 24-80
Termination of benefits; appeal.
chevron_right
§ 24-81
Purpose.
chevron_right
Article IX
Volunteer Tax Incentive Program
chevron_right
§ 24-82
Title.
chevron_right
§ 24-83
Purpose; applicability.
chevron_right
§ 24-84
Definitions.
chevron_right
§ 24-85
Establishment.
chevron_right
§ 24-86
Earned income tax credit.
chevron_right
§ 24-87
Real property tax credit.
chevron_right
§ 24-88
Appeals.
chevron_right