[Adopted 2-28-1967; amended in its entirety 8-9-2011 by Ord. No.
2011-04]
All terms defined in the Local Tax Enabling Act 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.
The Board of Supervisors of Upper Hanover Township.
The Local Tax Enabling Act, as set forth in 53 P.S. § 6901,
et seq., 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 of 2008, and as amended in the future.
This article.
The tax imposed by this ordinance.
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 ordinance or the Local Tax Enabling Act.
The period from January 1 to December 31.
Any tax collection district to which the Township or any
part of the Township is assigned under the Local Tax Enabling Act.
The tax collection committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
Upper Hanover Township, Montgomery County, Pennsylvania.
A.
General purpose resident tax. The Township hereby imposes a tax for
general revenue purposes at the rate of 1/2 of 1% on earned income
and net profits of individual residents of the Township.
B.
General purpose nonresident tax. The Township hereby 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
Township from any work, business, profession or activity of any kind
engaged in within the boundaries of the Township.
C.
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until this ordinance is repealed or the rate is changed.
D.
Combined tax rate applicable to residents. Currently, the total rate
applicable to residents of the Township, including the tax imposed
by the school district and municipality in which the individual resides,
is 1%.
E.
Municipal tax rate applicable to nonresidents. Currently, the total
rate applicable to nonresidents working within the Township based
on the municipal nonresident tax rate is 1%.
F.
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
ordinance. 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 ordinance upon the effective
date of such amendment, without the need for formal amendment of this
ordinance, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
G.
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. § 1937.
Although credits and deductions against the tax are permitted
under certain circumstances as provided in applicable law and regulations,
no individuals are exempt from the 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 the tax in accordance
with the Local Tax Enabling Act.
Every employer shall register, withhold and remit the 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 primary purpose of this ordinance is to conform the earned
income and net profits tax currently imposed by the Local Tax Enabling
Act, as amended and restated by Act 32 of 2008, and to do so within
the timeframe 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 ordinance. Any other prior
enactment or part of any prior enactment conflicting with the provisions
of this ordinance is rescinded insofar as the conflict exists. To
the extent the same as any enactment in force immediately prior to
adoption of this ordinance, the provisions of this ordinance are intended
as a continuation of such prior enactment and not as a new enactment.
If this ordinance 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 ordinance. If any part of this ordinance
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 ordinance. The provisions of this ordinance 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 ordinance. Subject to
the foregoing provisions of this section, this ordinance 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.
