[Adopted 2-1-1982 by Ord. No. O-82-4[1]]
[1]
Editor's Note: While the annual reenactment
of an earned income tax ordinance is not required under 53 P.S. § 6913,
II, the Borough Council is accustomed to adopt an annual resolution
to readopt the tax.
This article shall be known as the "Marcus Hook
Borough Earned Income Tax Ordinance."
Except as otherwise indicated by the context,
the following definitions shall apply in addition to those set forth
in the Enabling Act. Use of the masculine gender shall include the
feminine and neuter, and reference to the masculine singular shall
include the plural.
The Borough of Marcus Hook, Delaware County, Pennsylvania.
The Borough Council of Marcus Hook Borough.
The person or corporation designated from time to time by
resolution of the Borough Council as being responsible for the collection
and reporting of the tax levied by this article.
January 1 to December 31 of any year, provided that any taxpayer
whose books are maintained on a different fiscal year basis may, with
the consent of the Officer, report and pay taxes on the basis of such
fiscal year, with suitable adjustment of dates for quarterly returns
as hereinafter set forth.
The provisions of Sections 13 and 14 of the
Local Tax Enabling Act[1] (Act No. 511 of 1965, 53 P.S. § 6901 et seq.),
its supplements and amendments, are incorporated herein by reference,
except that where options are provided in said Sections 13 and 14,
this article shall designate the option selected, and except that
if this article shall provide to the contrary, the provisions of this
article shall control.
[1]
Editor's Note: See 53 P.S. §§ 6913
and 6914.
A tax for general revenue purposes in the amount
of 1% is hereby imposed on earned income, including, inter alia, salaries,
wages, commissions, bonuses, incentive payments, fees, tips and other
compensation, received by residents of the Borough of Marcus Hook,
and on earned income, including, inter alia, salaries, wages, commissions,
bonuses, incentive payments, fees, tips and other compensation, received
by nonresidents of the Borough of Marcus Hook, for work done or services
performed or rendered in the Borough of Marcus Hook, and on the net
profits received from businesses, professions or other activities
conducted by residents of the Borough of Marcus Hook and the net profits
received from businesses, professions or other activities conducted
in the Borough of Marcus Hook by nonresidents of the Borough of Marcus
Hook during the period beginning on the first day of March 1982 or
the effective date of this article, whichever is later, and continuing
for each taxable year thereafter.
A.
Net profits. Every taxpayer making net profits in
1982 and in any year succeeding 1982 shall file a declaration of his
estimated net profits for the current year and shall pay the tax due
thereon in quarterly installments and shall file a final return and
pay to the Officer the balance of the tax due, all as provided in
Section 13, III, A(1)(ii) and (2) through (5), inclusive, of the Local
Tax Enabling Act, its supplements and amendments.[1]
[1]
Editor's Note: See 53 P.S. § 6913,
III, A(1)(ii) and (2) through (5).
B.
Earned income for 1982 and each year succeeding the
year 1982, every taxpayer shall make and file final returns and pay
the taxes due, all as provided in Section 13, III, B, first paragraph
of the Local Tax Enabling Act, its supplements and amendments.[2]
[2]
Editor's Note: See 53 P.S. § 6913,
III, B, first paragraph.
C.
Quarterly returns. Every taxpayer who is employed
for a salary, wage or other compensation and who receives any earned
income not subject to the provisions relating to collection at source
shall make and file with the Officer quarterly returns and shall pay
quarterly-annually the amount of tax shown as due on such returns,
all as provided in Section 13, III, B(2) of the Local Tax Enabling
Act, its supplements and amendments.[3]
[3]
Editor's Note: See 53 P.S. § 6913,
III, B(2).
A.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the corporate
limits of the Borough of Marcus Hook shall deduct the tax imposed
by this article on the earned income due his employee or employees
and shall file quarterly returns and final returns and pay quarterly
to the Officer the amount of taxes deducted, all as set forth in Section
13, IV, of said Local Tax Enabling Act, its supplements and amendments,
commencing March 1, 1982.[1]
[1]
Editor's Note: See 53 P.S. § 6913,
IV.
B.
Every employer who discontinues business prior to
December 31 of any year shall, within 30 days after discontinuance
of business, file returns and withholding statements hereinabove required
and pay the tax due.
C.
No employer shall be required to register, deduct
taxes, file returns or pay taxes in the case of domestic servants.
The Income Tax Officer shall be selected from
time to time by resolution of, and shall receive such compensation
for his services and expenses as determined from time to time by,
the Borough Council. Such Officer shall have the powers and duties
and be subject to the penalties provided in the Local Tax Enabling
Act, its supplements and amendments.[1]
[1]
Editor's Note: See 53 P.S. § 6913,
V.
The tax imposed in § 180-17 shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of the Borough Council to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
A.
Payment of any tax on income to a state other than
Pennsylvania or to any political subdivision thereof by residents
thereof, pursuant to any state or local law, to the extent that such
income includes salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation or net profits of businesses, professions
or other activities, but in such proportions as hereinafter set forth,
shall be credited to and allowed as a deduction from the liability
of such person for the tax imposed by this article on salaries, wages,
commissions, bonuses, incentive payments, fees, tips and other compensation
or net profits of businesses, professions or other activities if residents
of the Borough of Marcus Hook received credits and deductions of a
similar kind to a like degree from the tax on income imposed by the
other state or political subdivision thereof.
B.
Where a credit or a deduction is allowable, it shall
be allowed in proportion to the concurrent periods for which taxes
are imposed by the other state or respective political subdivisions,
but not in excess of the amount previously paid for a concurrent period.
A.
In enforcing the collection of the tax hereby levied,
the Officer shall have all the remedies prescribed by the Enabling
Act and shall be entitled to add to the amount of any delinquent tax
or debt created by the failure to pay or to collect at one source
such taxes plus interest at the rate of 6% per annum plus an additional
penalty at 1/2 of 1% of the amount of the unpaid tax for each month
or fraction thereof during which the tax remains unpaid.
B.
In addition, any taxpayer violating or conspiring
to violate any provision of this article or the Enabling Act shall,
upon conviction in a summary proceeding, be subject to a fine of not
more than $500 or, in default of payment thereof, a sentence of imprisonment
not exceeding 30 days.
[Amended 7-2-1990 by Ord. No. O-90-1,
approved 7-2-1990]
