[Adopted 12-20-2006 by Ord. No. 2006-13[1]]
[1]
Editor's Note: Ordinance No. 2006-06, adopted 8-2-2006, placed
a referendum on the ballot concerning the tax imposed by this article.
A majority of the qualified electors voted in favor of the ballot
question on the general election held 11-7-2006.
The Board of Supervisors of Schuylkill Township does hereby
adopt and impose an additional earned income tax at the rate of 1/4
of 1% (0.0025 or $0.25 per $100 of earned income), effective January
1, 2007, and continuing thereafter until or unless repealed or reduced.
This tax is imposed upon the same income and classes of income
as the earned income tax previously adopted by the Phoenixville Area
School District and Schuylkill Township in accordance with the Local
Tax Enabling Act[1] and is to be paid and collected in the same manner and
contemporaneously therewith. It is anticipated by the Board of Supervisors
of Schuylkill Township that taxpayers shall be billed at the tax rate
of 1.25% and that the Tax Collector shall divide or account for the
receipts in a manner to reflect a separate designation of the income
resulting from this 0.25% tax.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Prior to acquiring any interest in real property with the funds
collected hereby, the Schuylkill Township Board of Supervisors shall
adopt a resolution establishing procedures for reviewing open space
property interests considered for acquisition, procedures for rating
the relative desirability of interests in particular parcels of real
estate, and procedures for establishing the price which Schuylkill
Township will be willing to pay.
In accordance with the provisions of the Open Space Lands Acquisition
and Preservation Act,[1] Schuylkill Township may authorize, by resolution, the
establishment of a program to purchase open space property interests
on an installment or other deferred basis.
[1]
Editor's Note: See 32 P.S. § 5001 et seq.
When Schuylkill Township shall have acquired any interest in
real property in accordance with this article, it shall establish
and maintain a repository of records of the interest in real property
which have been or are acquired by it. In addition, Schuylkill Township
shall record its acquisition in the Office of the Recorder of Deeds
in and for Chester County. Upon recording the deed, a copy thereof
shall be submitted to the Phoenixville Area School District as required
by the Open Space Lands Acquisitions and Preservation Act.[1]
[1]
Editor's Note: See 32 P.S. § 5001 et seq.
The imposition of this tax is an addition to and not in replacement
or substitution of any existing tax and is imposed upon the same persons,
classifications of persons, and income as does the heretofore existing
and previously imposed earned income tax upon residents of Schuylkill
Township.
The Board of Supervisors, Solicitor, Income Tax Officer and
other appropriate officers of Schuylkill Township are hereby authorized
and directed to take such actions as may be necessary and appropriate
to carry the purposes of this article.
Because this tax is adopted in accordance with the provisions
of 53 P.S. § 6913, being a tax upon earned income, all of
the provisions set forth therein, including I, Definitions; II, Imposition
Of Tax; III, Declaration And Payment Of Tax; IV, Collection At Source;
V, Powers And Duties Of Officer; VI, Compensation Of Income Tax Officer;
VII, Suit For Collection Of Tax; VIII, Interest And Penalties; IX,
Fines And Penalties For Violations Of Ordinances Or Resolutions, and
any amendments or successor legislation related thereto are incorporated
as if fully set forth herein.
