[Adopted 12-18-1961 by Ord. No. 504 (Ch. 24, Part 2, of the
1987 Code of Ordinances); amended in its entirety 10-28-2011 by Ord. No.
1063]
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.
A.Â
DOMICILE
EARNED INCOME
NET PROFITS
NONRESIDENT
RESIDENT
TAX COLLECTION COMMITTEE (TCC)
TAX COLLECTION DISTRICT (TCD)
TAX OFFICER/TAX COLLECTOR
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.
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,"[1] and rules and regulations promulgated under that section. Employee business expenses as reported to or determined by the Department of Revenue under Article III of the Tax Reform Code of 1971[2] shall constitute allowable deductions in determining earned
income. The term does not include offsets for business losses. The
amount of any housing allowance provided to a member of the clergy
shall not be taxable as earned income.
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,"[3] and rules and regulations promulgated under that section.
A person or business domiciled outside the political subdivision
levying the tax.
A person or business domiciled in the political subdivision
levying the tax.
The Southeast Tax Collection Committee established to govern
this tax collection district for the purpose of income tax collection.
The Southeast Tax Collection District is established under
Section 504 of Act 32.[4]
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.
B.Â
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).
B.Â
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.
C.Â
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.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
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.