[Adopted 12-15-1966 by Ord. No. 6-66; amended in its entirety 6-6-2011 by Ord. No. 03-2011]
Pursuant to the authority granted by the Local Tax Enabling
Act (53 P.S. ยงย 6901 et seq.[1]), the Borough Council of the Borough of Boyertown hereby
imposes an earned income tax for general revenue purposes, to be levied
and assessed as hereinafter provided.
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act formerly codified in 53 P.S.
ยง 6901 et seq. have been revised and renumbered. See now 53 P.S.
ยงย 6924.101 et seq.
A.ย
COLLECTOR
CURRENT YEAR
EARNED INCOME
EFFECTIVE DATE
EMPLOYER
ENACTMENT
GOVERNING BODY
LOCAL TAX ENABLING ACT
NONRESIDENT
PERSON or INDIVIDUAL
PRECEDING YEAR
TAX
TAX RETURN
TAX YEAR
TAXING AUTHORITY
TAXPAYER
TCC
TCD
As used in this article, the following terms shall have the meanings
indicated:
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect tax.
The calendar year for which the tax is levied.
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered, whether directly or through
an agent, and whether in cash or in property; not including, however,
wages or compensation paid to persons on active military service,
periodic payments for sickness and disability other than regular wages
received during a period of sickness, disability or retirement or
payments arising under workmen's compensation acts, occupational
disease acts and similar legislation or payments commonly recognized
as old age benefits, retirement pay or pensions paid to persons retired
from service after reaching a specific age or after a stated period
of employment or payments commonly known as "public assistance" or
unemployment compensation payments made by any governmental agency
or payments to reimburse expenses or payments made by employers or
labor unions for wage and salary supplemental programs, including
but not limited to programs covering hospitalization, sickness, disability
or death, supplemental employment benefits, strike benefits, social
security and retirement.
January 1, 2012.
A person, partnership, association, corporation, institution,
governmental body or unit or agency or any other entity employing
one or more persons for a salary, wage, commission or other compensation.
The Council of the Borough of Boyertown, Berks County, Pennsylvania.
The Local Tax Enabling Act, as set forth in 53 P.S. ยงย 6901
et seq., while such numbering and provisions remain in effect under
Act 32 of 2008, and as set forth in 53 P.S. ยงย 6924.101 et
seq., when such numbering and provisions become effective under Act
32, and as amended in the future.
A person, partnership, association or other entity domiciled
outside the taxing district.
A natural person.
The calendar year before the current year.
The tax imposed by this article.
A form prescribed by the Collector for reporting the amount
of Tax or other amount owed or required to be withheld, remitted,
or reported under this article or the Local Tax Enabling Act.
The period from January 1 to December 31.
Borough of Boyertown.
A person, partnership, association or any other entity required
hereunder to file a return of earned income or net profits or to pay
a tax thereon.
The tax collection committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
Any tax collection district to which the taxing authority
or any part of the taxing authority is assigned under the Local Tax
Enabling Act.
B.ย
Wherever in this article the singular is used, the plural shall be
included; when the masculine gender is used, the feminine and neuter
shall be included.
A.ย
General purpose resident tax. The taxing authority hereby imposes
a tax for general revenue purposes at the rate of 1% on earned income
and net profits of individual residents of the taxing authority.
B.ย
General purpose municipal nonresident tax. The taxing authority also
imposes a tax for general revenue purposes at the rate of 1% on earned
income and net profits derived by an individual who is not a resident
of the taxing authority from any work, business, profession, or activity,
of any kind engaged in within the boundaries of the taxing authority.
C.ย
Ongoing tax. The tax shall continue at the above rates during the
current tax year and each tax year thereafter, without annual reenactment,
until this article is repealed or the rate is changed.
D.ย
Combined tax rate applicable to residents. Currently, the total rate
applicable to residents of the taxing authority, including the tax
imposed by the school district and municipality in which the individual
resides, is 1%.
E.ย
Municipal tax rate applicable to nonresidents. Currently, the total
rate applicable to nonresidents working within the taxing authority
based on the municipal nonresident tax rate is 1%.
F.ย
Local Tax Enabling Act applicable. The tax is imposed under authority
of the Local Tax Enabling Act, and all provisions thereof that relate
to a tax on earned income or net profits are incorporated into this
article. Any future amendments to the Local Tax Enabling Act that
are required to be applied to a tax on earned income or net profits
will automatically become part of this article upon the effective
date of such amendment, without the need for formal amendment of this
article, to the maximum extent allowed by 1 Pa.C.S.A. ยงย 1937.
G.ย
Applicable laws, regulations, policies, and procedures. The tax shall
be collected and administered in accordance with: 1) all applicable
laws and regulations; and 2) policies and procedures adopted by the
TCC or by the Collector. This includes any regulations, policies,
and procedures adopted in the future to the maximum extent allowed
by 1 Pa.C.S.A. ยงย 1937.
Although credits and deductions against tax are permitted under
certain circumstances as provided in applicable law and regulations,
no individuals are exempt from tax based on age, income, or other
factors.
Every individual receiving earned income or earning net profits
in any tax year shall file tax returns and pay tax in accordance with
the Local Tax Enabling Act.
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act.
The tax will be collected from individuals and employers by
the Collector.
Individuals and employers are subject to interest, penalties,
costs, and fines in accordance with the Local Tax Enabling Act, including
costs imposed by the Collector in accordance with the Local Tax Enabling
Act.
The provisions of this article are severable, and, if any of
its provisions are ruled by a court invalid or unconstitutional, such
decision shall not affect or impair any of the remaining provisions
of this article. It is declared to be the intention of the governing
body that this article would have been adopted if such invalid or
unconstitutional provision had not been included.
A.ย
The
primary purpose of this article is to conform the earned income and
net profits tax currently imposed to the Local Tax Enabling Act, as
amended and restated by Act 32 of 2008, and to do so within the time
frame required by Act 32.
B.ย
Any
prior enactment imposing a tax on earned income or net profits of
individuals is amended and restated in its entirety to read as stated
in this article. Any other prior enactment or part of any prior enactment
conflicting with the provisions of this article is rescinded insofar
as the conflict exists. To the extent the same as any enactment in
force immediately prior to adoption of this article, the provisions
of this article are intended as a continuation of such prior enactment
and not as a new enactment.
C.ย
If this
article is declared invalid, any prior enactment levying a similar
tax shall remain in full force and effect and shall not be affected
by adoption of this article. If any part of this article is declared
invalid, the similar part of any prior enactment levying a similar
tax shall remain in effect and shall not be affected by adoption of
this article. The provisions of this article shall not affect any
act done or liability incurred, nor shall such provisions affect any
suit or prosecution pending or to be initiated to enforce any right
or penalty or to punish offense under the authority of any enactment
in force prior to adoption of this article.
D.ย
Subject
to the foregoing provisions of this section, this article shall amend
and restate on the effective date any enactment levying a tax on earned
income or net profits in force immediately prior to the effective
date.