[Adopted 12-4-1967 by Ord. No. 67-20; amended in its entirety 5-12-2015 by Ord. No. 2015-7]
This article is enacted pursuant to the authority of the Local
Tax Enabling Act, 53 P.S. § 6924.101 et seq., as the same
may be amended in the future.
A.
Statutory definitions. The definitions of terms as set forth in the
Local Tax Enabling Act, 53 P.S. § 6924.501 (the "Act"),
as the same may in the future be amended, are hereby adopted and incorporated
herein by reference.
B.
Undefined terms. Where not defined in this article or in the statute and ordinances referenced in Subsection A or in other applicable Pennsylvania statutes or Township ordinances, terms shall be given their common or ordinary meaning.
C.
Usage. The singular shall include the plural. The masculine shall
include the feminine and the neuter.
A tax of 1% for general revenue purposes is hereby imposed on
earned income and net profits earned by residents and nonresidents
of the Township of Millcreek ("Township").
A.
Application. Said earned income and net profits tax shall be applicable
to and is imposed upon earned income and net profits earned during
the period beginning January 1 of the current year and ending December
31 of the current year. The earned income and net profits tax shall
continue in force on a calendar year or taxpayer fiscal year basis
without the need for annual enactment or reenactment, unless the rate
of the tax is subsequently changed.
B.
Imposition and collection.
(1)
The tax is imposed on earned income and on net profits earned by
those persons and business entities domiciled in Millcreek Township
and on earned income earned by those persons and business entities
not domiciled in Millcreek Township but paid for work done or services
performed or rendered in Millcreek Township.
(2)
The taxes levied on earned income shall relate to and be imposed
and collected upon earned income paid by or on behalf of the employer
to any person who is employed by or renders services to the employer.
The taxes levied on net profits shall related to and be imposed, levied
and collected on the net profits of any business carried on by any
person or business entity(ies).
C.
Calendar year. For a taxpayer whose fiscal year is a calendar year,
the tax shall be applicable to taxable income earned or received based
on the method of accounting used by the taxpayer in the period beginning
January 1 of the current year and ending December 31 of the current
year; provided, that taxes imposed for the first time and changes
to existing rates shall become effective on January 1 or July 1, as
specified in this article, and the tax shall continue in force on
a calendar-year basis, without annual reenactment, unless the rate
of the tax is subsequently changed.
D.
Taxpayer fiscal year. For a taxpayer whose fiscal year is not a calendar
year, the Tax Officer shall establish deadlines for filing, reporting
and payment of taxes which provide time periods equivalent to those
allowed for calendar year taxpayers.
E.
Partial domicile. The taxable income subject to tax of a taxpayer
who is domiciled in Millcreek Township for only a portion of the tax
year shall be determined as provided in the Act, 53 P.S. § 6924.502,
as the same may in the future be amended and restated.
If any tax to be remitted or paid under this article is not
remitted or paid by the date(s) set forth therefor, interest shall
accrue on unpaid tax and late payment penalties shall be imposed at
the rates specified under 53 P.S. § 6924.509 and 72 P.S.
§ 806, as the same may in the future be amended or restated.
Provisions in the Act pertaining to declaration and payment
of tax, tax collection districts, the Tax Officer, powers and duties
of the Tax Officer, withholding and remittance of tax, distribution
of taxes, confidentiality and other matters 53 P.S. §§ 6924.501
through 514, as the same may in the future be amended and/or restated,
shall govern and are incorporated herein by reference.
Any person or business entity who or which fails or refuses to make any return, report or remittance required by this article and/or the Act, and/or who refuses to permit the Tax Officer or the Tax Officer's agent or employee to examine his, her or its books, records and papers, and/or who knowingly makes any incomplete, false or fraudulent return, and/or who avoids or attempts to avoid full disclosure of the amount of earned income and/or net profits to avoid the payment of the whole or any part of the tax, upon determination of violation in a civil enforcement proceeding before a Magisterial District Judge or other court having jurisdiction, shall be subject to a fine in a sum not less than $250 and not more than $500 for each violation. The failure of any employer or any taxpayer to receive or procure a return form shall not excuse him, her or it from making a return. Enforcement shall be in accordance with Chapter 48, Article I, Ordinance Enforcement. Each day a violation continues shall constitute a separate offense. Fines for violation shall be paid over to the Millcreek Township Treasurer and shall be in addition to interest, late payment penalties and other penalties under the Act.
