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LEHIGH VALLEY WEATHER

Varied tax sources provide income

Whitehall Township relies on several taxes, in addition to the real estate tax, to generate revenue. Revenue that is brought in allows the township to provide police service, maintain roads, provide recreation and other services to its residents.

At its December meeting, the board of commissioners introduced a resolution "through proper fiscal stewardship." The adopted 2014 annual budget incorporates revenue from other fiscal streams.

The resolution passed unanimously by the board of commissioners states it "deemed these taxes necessary to provide funding for certain municipal services for Whitehall Township."

The realty transfer tax was re-enacted, which includes one-half of one percent of the value of real estate transfers.

The earned income tax, a major source of funding next to the property tax, was retained at one percent.

The per capita tax, a $5 levy often referred to as a nuisance tax, remains on the board. All township residents, ages 18 through 72, are subject to this small tax. Exempt are seniors age 73 or older and teenagers, 17 and under.

A Local Services Tax, which was amended by the state legislature, is in force in the township. Persons working within the township borders, regardless of their residence, will be assessed $1 per week. The maximum levy is $52. The tax affects mostly persons working in the retail trade, such as the malls and other commercial enterprises.

Finally, there is the business privilege tax. The rate is one mill for retail, services and/or rental businesses, and 0.75 mills for wholesale businesses.