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Township of Lehigh, PA
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2023-12-12
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Part II: General Legislation
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Chapter 151 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Authorities, Municipal
Ch 11
Fire Department
Ch 16
Intergovernmental Cooperation
Ch 20
Manager
Ch 24
(Reserved)
Ch 28
Pensions
Ch 32
Planning Commission
Ch 33
Records
Ch 34
Recreation Commission
Ch 37
Secretary/Treasurer
Ch 43
Tax Collector
Part II: General Legislation
Ch 50
Animal Feeding Operations
Ch 51
Animals
Ch 56
Buildings, Numbering of
Ch 60
Burning, Open
Ch 65
Circuses and Shows
Ch 66
Claims and Liens, Municipal
Ch 67
Construction Codes, Uniform
Ch 70
Earth Disturbances
Ch 72
Explosives
Ch 74
Fees
Ch 76
Fire Prevention
Ch 79
Fireworks
Ch 83
Floodplain Management
Ch 87
Infiltration Systems, On-Lot
Ch 89
Insurance
Ch 93
Key Lock Boxes
Ch 98
Moving Permits
Ch 103
Nuisances
Ch 107
Parks and Recreation
Ch 111
Peace and Good Order
Ch 115
Peddling and Soliciting
Ch 121
Rental Occupancy Reports
Ch 126
Sewers
Ch 130
Signs
Ch 133
Solid Waste
Ch 138
Stormwater Management
Ch 139
Stormwater Management: Trout/Bertsch Creeks and Hokendauqua Creek Watersheds
Ch 142
Streets and Sidewalks
Ch 147
Subdivision and Land Development
Ch 151
Taxation
Ch 151 Art 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)
Ch 151 Art II
Per Capita Tax
§ 151-14
Imposition of tax.
§ 151-15
Collection by Tax Collector.
§ 151-16
Exemption.
§ 151-17
Violations and penalties.
Ch 151 Art III
Discounts and Penalties
§ 151-18
Discounts.
§ 151-19
Penalties.
Ch 151 Art 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.
Ch 151 Art 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.
Ch 151 Art VI
Real Estate Tax Millage Rate Freeze for Eligible Open Space Properties
§ 151-42
Qualified properties.
§ 151-43
Continued eligibility.
Ch 151 Art 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.
Ch 151 Art VIII
Fire Protection Services Tax
§ 151-60
Title.
§ 151-61
Authority.
§ 151-62
Purpose and levy.
§ 151-63
Notice of tax liability.
§ 151-64
Duplicate constitutes warrant for collection.
§ 151-65
Collection by Township Tax Collector.
§ 151-66
Tax Collector's accounts and records; remittance of taxes collected.
§ 151-67
Discount; violations and penalties.
§ 151-68
First year of tax levy; continuation.
§ 151-69
Authority to enter into agreements with fire companies.
§ 151-70
General repealer.
§ 151-71
Severability.
§ 151-72
Effective date.
Ch 155
Trees
Ch 159
Vehicles, Abandoned
Ch 163
Vehicles and Traffic
Ch 170
Weapons
Ch 174
Weed Control
Ch 180
Zoning
Appendix
Ch A185
Cable Television Franchises
Disposition List
Ch DL
Disposition List
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Chapter 151
Taxation
[HISTORY: Adopted by the Board of Supervisors of the Township of Lehigh as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income and Net Profits Tax
chevron_right
§ 151-1
Definitions.
chevron_right
§ 151-2
Imposition of tax; rate.
chevron_right
§ 151-3
Exemptions.
chevron_right
§ 151-4
Taxpayer tax returns, declarations and payments.
chevron_right
§ 151-5
Employer withholding, remittance, and tax returns.
chevron_right
§ 151-6
Collection of tax; criminal complaints for violations.
chevron_right
§ 151-7
Interest, penalties, costs and fines.
chevron_right
§ 151-8
Purpose; effect on prior provisions.
chevron_right
§ 151-9
Construction.
chevron_right
§ 151-10
Effective date.
chevron_right
§ 151-11
through § 151-13. (Reserved)
chevron_right
Article II
Per Capita Tax
chevron_right
§ 151-14
Imposition of tax.
chevron_right
§ 151-15
Collection by Tax Collector.
chevron_right
§ 151-16
Exemption.
chevron_right
§ 151-17
Violations and penalties.
chevron_right
Article III
Discounts and Penalties
chevron_right
§ 151-18
Discounts.
chevron_right
§ 151-19
Penalties.
chevron_right
Article IV
Realty Transfer Tax
chevron_right
§ 151-20
Short title.
chevron_right
§ 151-21
Authority.
chevron_right
§ 151-22
Definitions.
chevron_right
§ 151-23
Imposition of tax; interest.
chevron_right
§ 151-23.1
Failure to make timely payment.
chevron_right
§ 151-24
Exempt parties.
chevron_right
§ 151-25
Excluded transactions.
chevron_right
§ 151-26
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
chevron_right
§ 151-27
Acquired company.
chevron_right
§ 151-28
Credits against tax.
chevron_right
§ 151-29
Extension of lease.
chevron_right
§ 151-30
Proceeds of judicial sale.
chevron_right
§ 151-31
Duties of Recorder of Deeds.
chevron_right
§ 151-32
Statement of value.
chevron_right
§ 151-33
Civil penalties.
chevron_right
§ 151-34
Lien.
chevron_right
§ 151-35
Enforcement.
chevron_right
§ 151-36
Regulations.
chevron_right
Article V
Tax Certifications
chevron_right
§ 151-37
Tax Collector authorized to provide certifications.
chevron_right
§ 151-38
Fee for certification.
chevron_right
§ 151-39
Fee as compensation.
chevron_right
§ 151-40
Execution of article.
chevron_right
§ 151-41
Distribution of article.
chevron_right
Article VI
Real Estate Tax Millage Rate Freeze for Eligible Open Space Properties
chevron_right
§ 151-42
Qualified properties.
chevron_right
§ 151-43
Continued eligibility.
chevron_right
Article VII
Local Services Tax
chevron_right
§ 151-44
Title.
chevron_right
§ 151-45
Authority.
chevron_right
§ 151-46
Purpose.
chevron_right
§ 151-47
Definitions.
chevron_right
§ 151-48
Levy.
chevron_right
§ 151-49
Restricted use.
chevron_right
§ 151-50
Duty of employer.
chevron_right
§ 151-51
Returns.
chevron_right
§ 151-52
Dates for determining tax liability and payment.
chevron_right
§ 151-53
Individuals engaged in more than one occupation; situs of tax.
chevron_right
§ 151-54
Exemptions to tax.
chevron_right
§ 151-55
Self-employed individuals.
chevron_right
§ 151-56
Employees and self-employed individuals residing beyond Township limits.
chevron_right
§ 151-57
Administration of tax.
chevron_right
§ 151-58
Suit for collection.
chevron_right
§ 151-59
Violations and penalties.
chevron_right
Article VIII
Fire Protection Services Tax
chevron_right
§ 151-60
Title.
chevron_right
§ 151-61
Authority.
chevron_right
§ 151-62
Purpose and levy.
chevron_right
§ 151-63
Notice of tax liability.
chevron_right
§ 151-64
Duplicate constitutes warrant for collection.
chevron_right
§ 151-65
Collection by Township Tax Collector.
chevron_right
§ 151-66
Tax Collector's accounts and records; remittance of taxes collected.
chevron_right
§ 151-67
Discount; violations and penalties.
chevron_right
§ 151-68
First year of tax levy; continuation.
chevron_right
§ 151-69
Authority to enter into agreements with fire companies.
chevron_right
§ 151-70
General repealer.
chevron_right
§ 151-71
Severability.
chevron_right
§ 151-72
Effective date.
chevron_right