§ 270-18Incorporation by reference.
§ 270-20Imposition of tax.
§ 270-22Exemptions and credits.
§ 270-23Effective date.
Act 32 (53 P.S. §§ 6924.101 through 6924.901) and its definitions, duties, directives, rules, regulations, powers and penalties is hereby adopted by reference as if same had been set forth fully herein.
The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:
- The place where a person lives and has a permanent home and to which the person has the intention of returning whenever absent. Actual residence is not necessarily domicile, for domicile is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory. "Domicile" is the voluntarily fixed place of habitation of a person, not for a mere special or limited purpose, but with the present intention of making a permanent home, until some event occurs to induce the person to adopt some other permanent home. In the case of a business, "domicile" is that place considered as the center of business affairs and the place where its functions are discharged.
- EARNED INCOME
- The compensation as required to be reported to or as determined
by the Department of Revenue under Section 303 of the act of March
4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971,"Editor's Note: See 72 P.S. § 7303 et seq.Editor's Note: See 72 P.S. § 7301 et seq.
- NET PROFITS
- The net income from the operation of a business, other than
a corporation, as required to be reported to or as determined by the
Department of Revenue under Section 303 of the act of March 4, 1971
(P.L. 6, No. 2), known as the "Tax Reform Code of 1971,"Editor's Note: See 72 P.S. § 7303 et seq.
- A person or business domiciled outside the political subdivision levying the tax.
- A person or business domiciled in the political subdivision levying the tax.
- TAX COLLECTION COMMITTEE (TCC)
- The Southeast Tax Collection Committee established to govern this tax collection district for the purpose of income tax collection.
- TAX COLLECTION DISTRICT (TCD)
- The Southeast Tax Collection District is established under
Section 504 of Act 32.Editor's Note: See 53 P.S. § 6924.504.
- TAX OFFICER/TAX COLLECTOR
- The agency engaged to administer and collect earned income taxes for this tax collection district. Unless otherwise specifically provided, for purposes of the obligations of an employer, the term shall mean the tax officer for the tax collection district within which the employer is located, or, if an employer maintains workplaces in more than one district, the tax officer for each such district with respect to employees principally employed therein.
In addition to the above definitions, this section incorporates by reference those words, phrases and definitions as listed in Act 32 (53 P.S. §§ 6924.101 through 6924.901).
Resident tax. A tax at the rate of 1% is hereby levied on all earned income and net profits, as defined by Act 32,
Nonresident tax. A tax at the rate of 1% is hereby levied on all earned income and net profits earned by nonresidents for work done or services performed or rendered in Township of North Versailles.
All changes shall remain in effect on a calendar year basis without annual reenactment unless the rate of tax is subsequently changed.
The collection and administration of the tax provided for in this article shall be performed by the Tax Officer appointed by the Tax Collection Committee. Said Tax Officer shall receive compensation for services and expenses as determined by agreement between the TCC and the Tax Officer. The Tax Officer shall have the powers as provided for by the Local Tax Enabling Act.
No exemptions or credits based on age or income or any other conditions are granted by this article. Nothing in this article is intended to preclude or inhibit any credit or exemption imposed by act of law or regulation.
This article shall be effective January 1, 2012. It is the intention of the governing body of Township of North Versailles that this article shall provide procedural modifications only to the previously adopted earned income tax resolution, and no gap as to imposition of the tax set forth herein should be inferred.