[Adopted 12-20-2006 by Ord. No. 2006-13]
Editor's Note: Ordinance No. 2006-06, adopted 8-2-2006, placed a referendum on the ballot concerning the tax imposed by this article. A majority of the qualified electors voted in favor of the ballot question on the general election held 11-7-2006.
The Board of Supervisors of Schuylkill Township does hereby adopt and impose an additional earned income tax at the rate of 1/4 of 1% (0.0025 or $0.25 per $100 of earned income), effective January 1, 2007, and continuing thereafter until or unless repealed or reduced.
This tax is imposed upon the same income and classes of income as the earned income tax previously adopted by the Phoenixville Area School District and Schuylkill Township in accordance with the Local Tax Enabling Act and is to be paid and collected in the same manner and contemporaneously therewith. It is anticipated by the Board of Supervisors of Schuylkill Township that taxpayers shall be billed at the tax rate of 1.25% and that the Tax Collector shall divide or account for the receipts in a manner to reflect a separate designation of the income resulting from this 0.25% tax.
Editor's Note: See 53 P.S. § 6924.101 et seq.
Prior to acquiring any interest in real property with the funds collected hereby, the Schuylkill Township Board of Supervisors shall adopt a resolution establishing procedures for reviewing open space property interests considered for acquisition, procedures for rating the relative desirability of interests in particular parcels of real estate, and procedures for establishing the price which Schuylkill Township will be willing to pay.
In accordance with the provisions of the Open Space Lands Acquisition and Preservation Act, Schuylkill Township may authorize, by resolution, the establishment of a program to purchase open space property interests on an installment or other deferred basis.
When Schuylkill Township shall have acquired any interest in real property in accordance with this article, it shall establish and maintain a repository of records of the interest in real property which have been or are acquired by it. In addition, Schuylkill Township shall record its acquisition in the Office of the Recorder of Deeds in and for Chester County. Upon recording the deed, a copy thereof shall be submitted to the Phoenixville Area School District as required by the Open Space Lands Acquisitions and Preservation Act.
The Board of Supervisors directs that certified copies of this article be filed in accordance with 53 P.S. § 6907 and that it be included in the register of earned income taxes required by 53 P.S. § 6909.
The imposition of this tax is an addition to and not in replacement or substitution of any existing tax and is imposed upon the same persons, classifications of persons, and income as does the heretofore existing and previously imposed earned income tax upon residents of Schuylkill Township.
The Board of Supervisors, Solicitor, Income Tax Officer and other appropriate officers of Schuylkill Township are hereby authorized and directed to take such actions as may be necessary and appropriate to carry the purposes of this article.
Because this tax is adopted in accordance with the provisions of 53 P.S. § 6913, being a tax upon earned income, all of the provisions set forth therein, including I, Definitions; II, Imposition Of Tax; III, Declaration And Payment Of Tax; IV, Collection At Source; V, Powers And Duties Of Officer; VI, Compensation Of Income Tax Officer; VII, Suit For Collection Of Tax; VIII, Interest And Penalties; IX, Fines And Penalties For Violations Of Ordinances Or Resolutions, and any amendments or successor legislation related thereto are incorporated as if fully set forth herein.