Township of West Goshen, PA Article II Earned Income Tax

[Adopted 11-10-2010 by Ord. No. 06-2010[1]]

[1] Editor's Note: This ordinance also repealed former Art. II, Earned Income Tax, adopted 11-11-1970 by Ord. No. 9-1970, as amended. This ordinance also provided an effective date of 1-1-2011.

§ 74-7 Title.

This article shall be known as the "West Goshen Township Earned Income Tax Ordinance of 2010."

§ 74-8 Definitions.

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:

COLLECTOR

The person or entity appointed by the Board of Supervisors as Tax Officer pursuant to the Local Tax Enabling Act[1] to collect the tax.

EFFECTIVE DATE

January 1, 2011.

GOVERNING BODY

The Board of Supervisors of West Goshen Township.

LOCAL TAX ENABLING ACT

The Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., and as amended in the future.

TAX

The tax imposed by this enactment.

TAXING AUTHORITY

West Goshen Township, Chester County, Pennsylvania.

TAX RETURN

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.[2]

TAX YEAR

The period from January 1 to December 31.

TCC

The Tax Collection Committee established to govern and oversee the collection of earned income tax within the TCD under the Local Tax Enabling Act.[3]

TCD

Any tax collection district to which the taxing authority or any part of the taxing authority is assigned under the Local Tax Enabling Act.[4]

THIS ENACTMENT

This article.

[1] Editor's Note: See 53 P.S. § 6924.101 et seq.

[2] Editor's Note: See 53 P.S. § 6924.101 et seq.

[3] Editor's Note: See 53 P.S. § 6924.101 et seq.

[4] Editor's Note: See 53 P.S. § 6924.101 et seq.

§ 74-9 Imposition of tax; rate.

A. General purpose resident tax. The taxing authority hereby imposes a tax for general revenue purposes at the rate of 1% on earned income and net profits of individual residents of the taxing authority, subject to § 74-9D below.

B. General purpose municipal nonresident tax. The taxing authority also imposes a tax for general revenue purposes at the rate of 1% on earned income and net profits derived by an individual who is not a resident of the taxing authority from any work, business, profession, or activity of any kind engaged in within the boundaries of the taxing authority subject to § 74-9E below.

C. Ongoing tax. The tax shall continue at the above rates during the current tax year and each tax year thereafter, without annual reenactment, until this enactment is repealed or the rate is changed.

D. Combined tax rate applicable to residents. Currently, the total rate applicable to residents of the taxing authority, including the tax imposed by the school district and municipality in which the individual resides, is 1%.

E. Municipal tax rate applicable to nonresidents. Currently, the total rate applicable to nonresidents working within the taxing authority based on the municipal nonresident tax rate is 1%.

F. Local Tax Enabling Act[1] 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: See 53 P.S. § 6924.101 et seq.

G. Applicable laws, regulations, policies, and procedures. The tax shall be collected and administered in accordance with all applicable laws and regulations; and with 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.

§ 74-10 Exemption.

[Amended 1-17-2023 by Ord. No. 1-2023]

Although credits and deductions against the tax are permitted under certain circumstances as provided in applicable law and regulations, including as set forth in Article V of this chapter, no individuals are exempt from the tax based on age, income, or other factors.

§ 74-11 Individual tax returns and payments.

Every individual receiving earned income or earning net profits in any tax year shall file tax returns and pay the tax in accordance with the Local Tax Enabling Act.[1]

[1] Editor's Note: See 53 P.S. § 6924.101 et seq.

§ 74-12 Employer withholding, remittance, and tax returns.

Every employer shall register, withhold, and remit the tax, and file tax returns in accordance with the Local Tax Enabling Act.[1]

[1] Editor's Note: See 53 P.S. § 6924.101 et seq.

§ 74-13 Collection of tax.

The tax will be collected from individuals and employers by the collector.

§ 74-14 Interest, penalties, costs and fines.

Individuals and employers are subject to interest, penalties, costs and fines in accordance with the Local Tax Enabling Act,[1] including costs imposed by the collector in accordance with authorization by the TCC having jurisdiction.

[1] Editor's Note: See 53 P.S. § 6924.101 et seq.

§ 74-15 Severability.

The provisions of this enactment are severable and if any of its provisions are ruled by a court invalid or unconstitutional, such decision shall not affect or impair any of the remaining provisions of this enactment. It is declared to be the intention of the governing body that this enactment would have been adopted if such invalid or unconstitutional provision had not been included.

§ 74-16 Purpose; effect on prior provisions.

The primary purpose of this enactment is to conform the earned income and net profits tax currently imposed to the Local Tax Enabling Act,[1] as amended and restated by Act 32 of 2008, and to do so within the time frame required by Act 32. Any 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. 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 an 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 supersede and repeal on the effective date any enactment levying a tax on earned income or net profits in force immediately prior to the effective date.[2]

[1] Editor's Note: See 53 P.S. § 6924.101 et seq.

[2] Editor's Note: This ordinance also provided an effective date of 1-1-2011.

§ 74-16.1 Effective date.

This article shall become effective five days after its enactment as law provides, and the tax imposed herein shall be collected commencing on January 1, 2011.