[Ord. 886, 11/7/2011, § 1]
This Part is hereby enacted pursuant to the authority granted by the Local Tax Enabling Act, P.L. 1257, known as Act No. 511 of 1965, effective January 1, 1966, as amended through in Act 166 of 2002 and Act No. 32 of 2008, 53 P.S. § 6924.101 et seq. (known as the Local Tax Enabling Act and herein referred to as the "Act").
Act 32 (53 P.S. § 6924.101 through 53 P.S. § 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.
[Ord. 886, 11/7/2011, § 2]
The following words and phrases, included herein, when used in this Section 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, 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 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.
- 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, 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.
- 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 as established under section 504 of Act 32.
- 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 53 P.S. § 6924.901).
[Ord. 886, 11/7/2011, § 3]
Resident Tax. A tax at the rate of 1/2% is hereby levied on all earned income and net profits, as defined by Act 32, on residents of Elizabeth Township.
Nonresident Tax. A tax at the rate of 1/2% is hereby levied on all earned income and net profits earned by nonresidents for work done or services performed or rendered in Elizabeth Township.
All changes shall remain in effect on a calendar year basis without annual reenactment unless the rate of tax is subsequently changed.
[Ord. 886, 11/7/2011, § 4]
The collection and administration of the tax provided for in this Part 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.
[Ord. 886, 11/7/2011, § 5]
No exemptions or credits based on age or income or any other conditions are granted by this Part. Nothing in this Part is intended to preclude or inhibit any credit or exemption imposed by act of law or regulation.
[Ord. 886, 11/7/2011, § 7]
This Part shall be effective January 1, 2012. It is the intention of the governing body of Elizabeth Township that this Part shall provide procedural modifications only to the previously adopted Earned Income Tax Ordinance, No. 561, Chapter 24, and no gap as to imposition of the tax set forth herein should be inferred.