This article shall be known and may be cited as the "Lancaster Township
Earned Income Tax Ordinance," as amended.
All terms defined in Section 13 of the Local Tax Enabling Act, Act of
December 31, 1965, P.L. 1257, 53 P.S. § 6913, shall have the meanings
set forth therein. The following terms shall have the meanings set forth herein:
BUREAU (the Lancaster County Tax Collection Bureau)
An agency organized and operated by its member school districts to
collect, receive, and administer earned income taxes as authorized by resolutions
of the various districts and also of municipalities with which it may enter
into agency and collection agreements.
ENABLING ACT
The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257,
53 P.S. § 6901 et seq., and as may be amended in the future.
REGULATIONS
Regulations duly adopted by the Bureau for the administration of the earned income tax. To the extent provided by law, including but not limited to 1 Pa.C.S.A. § 1937, it is the intention of the Board of Supervisors to incorporate amendments to the regulations. If a court of competent jurisdiction prohibits such construction, it is the intention of the Board of Supervisors to incorporate the regulations as they exist on the date of enactment of this article except as provided in §
247-32D herein.
TOWNSHIP
The Township of Lancaster, County of Lancaster, and Commonwealth
of Pennsylvania.
A tax for general revenue purposes, at the rate of 1%, subject to the
maximum rate as permitted under Section 8 of the Enabling Act, is hereby restated and amended on earned income received and net
profits earned by individual residents of the Lancaster Township during the
calendar year 2000 (or taxpayer's fiscal year beginning in said calendar
year) and during each year thereafter (on a calendar or taxpayer fiscal year
basis), without reenactment, until this article shall be repealed or the rate
of tax changed.
Lancaster Township hereby designates the Bureau (an unincorporated agency
organized and operated jointly by the school districts of Lancaster County)
as its Income Tax Officer to perform all the duties, be subject to all the
requirements, and have all the powers prescribed by Section 13(V) of the Enabling
Act. Said Bureau shall receive such compensation for its services as
it and Lancaster Township may agree from time to time. Lancaster Township
expressly authorizes the Bureau to promulgate and amend the regulations.
The provisions of this article, so far as they are the same as ordinances
in force immediately prior to the enactment of this article, including but
not limited to a resolution passed by the Board of Supervisors on May 11,
1970, are intended as a continuation of such resolution and not as a new enactment.
In the event that this article is declared invalid, the resolution passed
May 11, 1970, and any other ordinances or resolutions of Lancaster Township
levying an earned income tax shall remain in full force and effect and shall
not be affected in any manner by enactment of this article. The provisions
of this article shall not affect any act done or liability incurred, nor shall
they affect any suit or prosecution pending or to be instituted to enforce
any right or penalty or to punish any offense under the authority of any ordinance
in effect prior to the enactment of this article. Subject to the foregoing
provisions of this section, this article shall supersede, replace and repeal
ordinances or resolutions levying an earned income tax, including but not
limited to the resolution passed May 11, 1970, in force immediately prior
to the effective date of this article.
This article shall become effective as provided by law. To the extent
that this article amends imposition, collection, or any other matter relating
to the earned income tax as reenacted by this article, such revised provisions
shall become effective January 1, 2000.