[Ord. 2011-3, 7/13/2011, § 1; as amended by A.O.]
For purposes of this Part, all terms defined in the Local Tax
Enabling Act, 53 P.S. § 6924.101 et seq., shall have the
meanings set forth therein. In addition, the following terms shall
have the meanings set forth herein, unless the context shall clearly
indicate otherwise:
January 1, 2012.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and as amended in the future, including any regulations adopted
by the Department of Community and Economic Development thereunder.
The tax on earned income and net profits imposed by this
Part.
The person or entity appointed as Tax Collector pursuant
to the Local Tax Enabling Act to collect the tax in the TCD.
A form or forms prescribed by the Department of Community
and Economic Development, or by the Tax Collector with the approval
of the TCC, for reporting the amount of tax or other amount owed or
required to be withheld, remitted or reported under this Part or the
Local Tax Enabling Act, 53 P.S. § 6924.101 et seq.
The period from January 1 to December 31 in a single calendar
year.
A person or business required under this Part or the Local
Tax Enabling Act, 53 P.S. § 6924.101 et seq., to file a
tax return or to pay tax.
The Tax Collection Committee established to govern and oversee
the collection of income tax within the TCD under the Local Tax Enabling
Act, 53 P.S. § 6924.101 et seq.
The Northampton Tax Collection District, or any future tax
collection district, to which the Township or any part of the Township
is assigned under the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq.
[Ord. 2011-3, 7/13/2011, § 2; as amended by Ord.
2014-13, 12/10/2014, § II; and by A.O.]
1.
General Purpose Resident Tax. The Township hereby imposes a tax for
general revenue purposes at the rate of 0.50% on earned income and
net profits of residents of the Township.
2.
General Purpose Municipal Nonresident Tax. The Township also imposes
a tax for general revenue purposes at the rate of 0.50% on earned
income and net profits derived by a nonresident from any work, business,
profession or activity of any kind engaged in within the boundaries
of the Township.
3.
Ongoing Tax. The tax shall continue at the above rates during the
current tax year and each tax year thereafter, without annual re-enactment,
until this Part is repealed or the rate is changed.
4.
Local Tax Enabling Act Applicable. The Tax is imposed under authority
of the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq.,
and all provisions thereof that relate to a tax on earned income or
net profits are incorporated into this Part. Any future amendments
to the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq.,
that are required to be applied to the Tax will automatically become
part of this Part upon the effective date of such amendment, without
the need for formal amendment of this Part, to the maximum extent
allowed by 1 Pa.C.S.A. § 1937.
5.
Applicable Laws, Regulations, Policies and Procedures. The tax shall
be collected and administered in accordance with (A) all applicable
laws and regulations; and (B) rules, regulations, policies and procedures
adopted by the TCC or by the Tax Collector in conformity with the
Local Tax Enabling Act, 53 P.S. § 6924.101 et seq. This
includes any regulations, policies, and procedures adopted in the
future to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
[Ord. 2011-3, 7/13/2011, § 3]
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.
[Ord. 2011-3, 7/13/2011, § 4; as amended by A.O.]
Every taxpayer receiving earned income or earning net profits
in any tax year shall make and file tax returns and declarations and
pay tax in accordance with the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and the rules, regulations, policies and procedures of the
TCC and Tax Collector. A taxpayer is required to file timely an annual
tax return even if no tax payment is due and owing. In addition, even
though a resident of the Township did not have earned income or net
profits in the prior tax year, the resident must file an annual tax
return, when requested to do so by the Tax Collector, stating the
reason why there was no income or net profits to report.
[Ord. 2011-3, 7/13/2011, § 5; as amended by A.O.]
Every employer shall register, require employee residency certificates,
withhold and remit tax, and file tax returns and withholding statements
in accordance with the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and the rules, regulations, policies and procedures of the
TCC and Tax Collector.
[Ord. 2011-3, 7/13/2011, § 6; as amended by A.O.]
1.
Collection of Tax. The tax will be collected from taxpayers and employers
by the Tax Collector. The Tax Collector is authorized to file an action
in the name of the Township for the recovery of the tax due to the
Township and unpaid. Nothing in this section shall affect the authority
of the Township to file an action in its own name for collection of
the tax under the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq.
2.
Criminal Complaints for Violations. The Tax Collector is authorized
to file criminal complaints on behalf of the Township for violation
of this Part or the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq. Nothing in this section shall affect the authority of the
Township to file a criminal complaint on its own behalf for violation
of this Part or the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq.
[Ord. 2011-3, 7/13/2011, § 7; as amended by A.O.]
In the event of violation of this Part or the Local Tax Enabling
Act, 53 P.S. § 6924.101 et seq., or non-payment of tax,
taxpayers and employers are subject to interest, penalties, costs
and fines in accordance with the Local Tax Enabling Act, including
costs of collection imposed by the Tax Collector in accordance with
authorization by the TCC. The Tax Collector may retain reasonable
costs of collection in accordance with Local Tax Enabling Act and
as approved by the TCC.
[Ord. 2011-3, 7/13/2011, § 9]
The primary purpose of this Part is to conform the Township's
currently existing earned income and net profits tax to the Local
Tax Enabling Act, as amended and restated by Act 32 of 2008, 53 P.S.
§ 6924.101 et seq., and to do so within the time frame required
by Act 32. Any prior ordinance or part of any prior ordinance conflicting
with the provisions of this Part is rescinded insofar as the conflict
exists. To the extent the provisions of this Part are the same as
any ordinance in force immediately prior to adoption of this Part,
the provisions of this Part are intended as a continuation of such
prior ordinance and not as a new ordinance. If this Part is declared
invalid, any prior ordinance levying a similar tax shall remain in
full force and effect and shall not be affected in any manner by adoption
of this Part. The provisions of this Part 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 any offense under the authority of any ordinance
in force prior to adoption of this Part. Subject to the foregoing
provisions of this section, this Part shall supersede and repeal on
the effective date any ordinance levying a tax on earned income or
net profits in force immediately prior to the effective date. The
tax imposed by this Part shall not apply to any person as to whom
it is beyond the legal power of the Township to impose the tax herein
provided under the Constitution of the United States and the Constitution
and laws of the Commonwealth of Pennsylvania.
[Ord. 2011-3, 7/13/2011, § 10; as amended by A.O.]
This Part is intended to be consistent with the Local Tax Enabling
Act, 53 P.S. § 6924.101 et seq. The part is intended to
include all necessary authorizations to permit the Tax Collector to
take all actions for the collection, administration, disbursement
and enforcement of the tax and all other actions on behalf of the
political subdivisions of the TCD as authorized by the Local Tax Enabling
Act, subject to the policies and procedures of the TCC. To give full
force and effect to this Part, the authority of the Tax Collector
shall be interpreted in the broadest permissible sense for the benefit
of the Tax Collector's ability to perform its duties.
