[Adopted 10-5-2011 by Ord. No. 2011-07[1]]
[1]
Editor's Note: This ordinance also superseded former Art.
III, Earned Income Tax, adopted 10-20-1999 by Ord. No. 1999-09
All terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq. 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 East Cocalico.
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. § 6924.1 et
seq. when such numbering and provisions become effective under Act
32, and as amended in the future.
Any tax collection district to which the taxing authority
or any part of the taxing authority 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.
The tax imposed by this enactment.
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 enactment or the Local Tax Enabling Act.
The period from January 1 to December 31.
East Cocalico Township.
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.
Ongoing tax. The tax shall continue at the above rate during the
current tax year and each tax year thereafter, without annual re-enactment,
until this enactment is repealed or the rate is changed.
C.
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
enactment. 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 enactment upon the effective
date of such amendment, without the need for formal amendment of this
enactment, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
D.
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.
E.
Nonresident tax.
[Added 12-18-2013 by Ord. No. 2013-08[1]]
(1)
A tax for general revenue purposes, at the rate of 1%, subject to
the maximum rate as permitted under the Local Tax Enabling Act, is
hereby imposed on earned income and net profits earned by nonresidents
of the Township of East Cocalico Township from any work, business,
profession, or activity, of any kind engaged in within the boundaries
of East Cocalico Township. The tax shall continue at the above rate
during the current tax year and each tax year thereafter without annual
re-enactment, until this enactment is repealed or the rate is changed.
(2)
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
enactment. 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 enactment upon the effective
date of such amendment, without the need for formal amendment of this
enactment, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
[1]
Editor's Note: This ordinance also provided for an effective
date of January 1, 2014.
This governing body finds that 1) minors of various age groups
have traditionally, and with judicial sanction, been considered as
comprising separate classes for many legislative purposes; and 2)
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.
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 enactment 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, 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 enactment. Any other prior
enactment or part of any prior enactment conflicting with the provisions
of this enactment is rescinded insofar as the conflict exists. To
the extent the same as any enactment in force immediately prior to
adoption of this enactment, the provisions of this enactment are intended
as a continuation of such prior enactment and not as a new enactment.
If this enactment 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 enactment. If any part
of this enactment 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 enactment. The provisions of this
enactment 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 enactment. Subject to the foregoing provisions of this section,
this enactment 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.
