[Ord. 1977-46, 10/12/1977, § 1]
A tax for general revenue purposes in the amount of 1% is hereby
imposed on earned income and net profits earned by residents of the
Township of Kingston, and on earned income and net profits earned
by nonresidents of the Township of Kingston, who are not presently
paying such a tax at their present place of residency, for work done,
or services performed or rendered in the Township of Kingston, during
the taxable period beginning on the first day of January 1978 and
continuing for each taxable year thereafter.
[Ord. 1977-46, 10/12/1977, § 2]
1.
Net Profits; Quarterly Payments.
A.
Every taxpayer making net profits shall, on or before April 15 of
the current year, make and 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 set forth in § 107.
2.
Earned Income.
A.
Every taxpayer shall make and file returns and pay the taxes due,
all as set forth in § 107.
B.
Quarterly Returns. Every taxpayer who is employed for a salary, wage
or other compensation and who received 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 quarter-annually
the amount of tax shown as due on such returns, all as set forth in
§ 107.
[Ord. 1977-46, 10/12/1977, § 3]
1.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the corporate limits of the Township
of Kingston shall deduct the tax imposed by this Part on the earned
income due to 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 § 107.
2.
No employer shall be required to register, deduct taxes, file return
or pay taxes in the cases of domestic servants.
[Ord. 1977-46, 10/12/1977, § 4; as amended by Ord.
1985-1, 2/13/1985]
1.
The Board of Supervisors of Kingston Township shall designate, by
appropriate resolution, the Income Tax Officer, who shall perform
his duties in accord with the rules and regulations as set forth in
§ 107 and such rules and regulations relating to administration
and enforcement of this Part as may be approved by the Board of Supervisors
of Kingston Township.
2.
The Income Tax Officer shall be bonded in accordance with provisions
as set forth in § 107, and the custodian of said bond shall
be the Township Manager of the Township of Kingston.
3.
The Income Tax Officer shall turn over to the Township Manager of
the Township of Kingston, when the income has reached § 5,000
or at the expiration of each respective quarter, those amounts duly
collected by him as revenues of the tax promulgated through the provisions
of this Part.
[Ord. 1977-46, 10/12/1977, § 5]
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 Board of Supervisors
of the Township of Kingston. Such officer shall have the powers and
duties and be subject to the penalties provided and set forth in § 107.
[Ord. 1977-46, 10/12/1977, § 6]
The tax imposed in § 101 of this Part shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of the Board of Supervisors of the Township of Kingston to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
[Ord. 1977-46, 10/12/1977, § 7; as amended by Ord.
1985-1, 2/13/1985]
Section 13 of the Local Tax Enabling Act, Act of 1965, P.L. 1257, No. 511, 53 P.S. § 6901, and the Home Rule and Optional Plans Law, Act of 1972, P.L. 184, No. 64, 53 P.S. § 101, are hereby made a part of this Part by reference.
