[Adopted 10-3-2011 by Ord. No. 3-2011]
This article shall be known and may be cited as the "Manor Township
Earned Income Tax Ordinance."
All terms defined in the Local Tax Enabling Act[1] shall have the meanings set forth therein. The following
terms shall have the meanings set forth herein:
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
January 1, 2012.
This article.
The Board of Supervisors of the Township of Manor.
The Local Tax Enabling Act, as set forth in 53 P.S. § 6901
et sq., while such numbering and provisions remain in effect under
Act 32 of 2008, and as set forth in 53 P.S. § 6924.101 et
seq., when such numbering and provisions become effective under Act
32, and as amended in the future.
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.
Manor Township.
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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
General purpose resident tax. The Taxing Authority hereby imposes
a tax for general revenue purposes at the rate of 0.5% on earned income
and net profits of individual residents of the Taxing Authority.
B.
General purpose municipal nonresident tax. The Taxing Authority also
imposes a tax for general revenue purposes at the rate of 1.0% 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.
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until this article is repealed or the rate is changed.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.
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. § 1937.
E.
Applicable laws, regulations, policies, and procedures. The tax shall
be collected and administered in accordance with: all applicable laws
and regulations; and regulations, 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. § 1937.
A.
Exemption
from tax of individuals under age 16. This governing body finds that:
minors of various age groups have traditionally, and with judicial
sanction, been considered as comprising separate classes for many
legislative purposes; and minors under the age of 16 are generally
unemancipated and subject to compulsory school attendance and child
labor laws, and therefore have limited earned income and net profits
and control of money such that enforcement of reporting and collection
of tax hereunder against them would yield inconsequential amounts
and be unduly difficult, expensive, and not in the public interest.
For these reasons, individuals under the age of 16 years are exempt
from liability for the Tax.
B.
Exemption
from municipal nonresident tax of residents of other states if similar
exemption in other state. Individuals who are residents of a state
other than Pennsylvania are exempt from liability for the yax, but
only if all local governments of the locality where the individual
resides either: impose no tax on the income of a Pennsylvania residents
derived from activities within the locality; or exempt that income
from tax. In addition to this exemption from municipal nonresident
tax, certain credits and deductions against tax are permitted under
certain circumstances as provided in applicable law and regulations.
C.
Persons
whose total income from all sources is less than $12,000 per annum
are hereby exempted from this tax.
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 authorization by
the Local Tax Enabling Act.
The primary purpose of this article is to conform to the earned
income and net profits tax currently imposed by the Local Tax Enabling
Act, as amended and restated by Act 32 of 2008,[1] and to do so within the time frame required by Act 32.
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. 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 in any manner 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. 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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
