[Ord. 2011-5, 10/17/2011]
This Part shall be referred to as the "Earned Income and Net
Profits Tax Ordinance of the Borough of Burnham of 2011."
[Ord. 2011-5, 10/17/2011]
All terms defined in the Local Tax Enabling Act, as amended,
and as it may be amended in the future, shall have the meanings set
forth therein, which definitions are incorporated herein by reference.
The following terms shall have the meanings set forth herein:
The Borough of Burnham, Mifflin County, Pennsylvania.
January 1, 2012.
Mifflin County School District, Mifflin County, Pennsylvania.
The earned income and net profits tax.
The Tax Collection Committee established to govern and oversee
collection of earned income and net profits taxes within the Tax Collection
District established pursuant to the Local Tax Enabling Act, as amended,
and any regulations thereunder.
The Tax Collection District to which the Borough is assigned
pursuant to the Local Tax Enabling Act, as amended, and any regulations
thereunder.
The Tax Officer appointed per the Local Tax Enabling Act,
as amended, to collect the tax.
The Borough of Burnham, Mifflin County, Pennsylvania.
That person or entity appointed pursuant to the Local Tax
Enabling Act, as amended, to collect and to receive and administer
earned income and net profit taxes. Effective as of January 1, 2012,
it shall be that person or entity appointed by the Mifflin County
Tax Collection Committee or successor agency.
That form prescribed for reporting the amount of earned income
or net profits and the amount of tax or other amount owed, required
to be withheld, remitted, or reported per the Local Tax Enabling Act
and this Part.
The period from January 1 through December 31 of each year.
The Local Tax Enabling Act, Act of December 31, 1965, P.L.
1257, § 1 et seq. (53 P.S. § 6901 et seq.), as
amended and, specifically, as amended by Act 32 of 2008, Act of July
2, 2008, P.L. 197, No. 32, and as amended and renumbered by said Act
32 of 2008 (53 P.S. § 6924.101, et seq.), and as it may
be amended in the future.
[Ord. 2011-5, 10/17/2011]
1.
General Purpose Resident Tax. The taxing authority hereby levies,
imposes and assesses a tax for general revenue purposes at the rate
of 1.0% on earned income received and net profits earned by individual
residents of the taxing authority.
2.
General Purpose Nonresident Tax. The taxing authority also hereby
levies, imposes and assesses a tax for general revenue purposes at
the rate of 1.0% on earned income received 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 within
the taxing authority's boundaries.
3.
Combined Tax Rate to Residents. Currently, the total rate applicable
to residents of the taxing authority, including the tax imposed by
the school district together with the taxing authority is 1.35%.
4.
Combined Tax Rate to Nonresidents. Currently, the total tax rate
applicable to nonresidents working within the taxing authority's
boundaries is a nonresident tax rate of 1.0%.
5.
It is the intent of this Part that the Local Tax Enabling Act and
all provisions thereof that relate to a tax on earned income and net
profits are incorporated herein, together with any regulations thereunder,
all as such are amended or may be amended in the future. To the extent
allowed per law, it is the intent hereof that any future amendments
to the Local Tax Enabling Act and any regulations thereunder shall
automatically become a part hereof upon the effective date of the
amendment without further amendment of this Part. Further, it is the
intent hereof that the tax shall be collected and administered in
accordance with all applicable laws and regulations, including policies
and procedures adopted by the Tax Collection Committee or successor
agency and/or Tax Officer, all as such are amended or may be amended
in the future.
6.
The tax imposed and levied by this Part shall continue at this rate
thereafter, during the calendar year 2012 and during each year thereafter,
without annual reenactment, until this Part is repealed or the rate
of tax is changed.
[Ord. 2006-3, 8/7/2006]
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, as amended, and as it may be amended
from time to time, and the applicable regulations thereunder.
[Ord. 2006-3, 8/7/2006]
Every employer shall register, withhold and remit the tax and
file the applicable tax returns in accordance with the Local Tax Enabling
Act, as amended, and as it may be amended from time to time, and the
applicable regulations thereunder.
[Ord. 2006-3, 8/7/2006]
The tax shall be collected from individuals and employers by
the Tax Officer and in accordance with the provisions of the Local
Tax Enabling Act, as amended, and as it may be amended from time to
time, and the applicable regulations thereunder.
[Ord. 2006-3, 8/7/2006]
Individuals and employers are subject to interest, penalties,
costs, and fines in accordance with the Local Tax Enabling Act, as
it may be amended from time to time, and the applicable regulations
thereunder, together with and including costs imposed by the Tax Officer
in accordance with the Local Tax Enabling Act, as amended, and as
it may be amended in the future from time to time.
[Ord. 2011-5, 10/17/2011]
Credits, deductions and losses shall only be permitted under
circumstances which may from time to time be set forth in the Local
Tax Enabling Act, as amended, and in the applicable regulations thereunder.
Except as may be provided from time to time as set forth in the Local
Tax Enabling Act, as amended, and in the applicable regulations thereunder,
there shall be no exemptions from tax based on age, income or other
factors.
[Ord. 2011-5, 10/17/2011]
This Part shall not apply to any person or property as to whom
or which it is beyond the legal power of the Borough of Burnham, Mifflin
County, Pennsylvania, to impose any tax or duty hereinbefore provided.
[Ord. 2011-5, 10/17/2011]
If any section, clause, sentence, or part of this Part is for
any reason judicially determined to be unconstitutional, illegal or
invalid, such determination shall not affect or impair any of the
remaining sections, clauses, sentences or parts hereof; and it is
declared to be the intent of the Borough Council of the Borough of
Burnham that this Part would have been adopted even if such unconstitutional,
illegal or invalid portion had not been included.
[Ord. 2011-5, 10/17/2011]
Any prior enactment or ordinance conflicting with this Part
is repealed to the extent of any inconsistency or conflict with this
Part. Otherwise, the provisions of this Part are intended as a continuation
of such enactment or ordinance and not as a new enactment. In the
event that this Part is declared invalid, any prior ordinance of the
Borough of Burnham levying an earned income and net profits tax shall
remain in full force and effect and shall not be affected in any manner
by enactment of this Part. The provisions of this Part shall not affect
any act done or liability incurred nor shall they affect any suit
or prosecution pending or to be instituted to enforce any right or
penalty or to punish any offense under the authority of any ordinance
in effect prior to the enactment of this Part. Accordingly, subject
to the foregoing provisions of this Section, effective January 1,
2012, this Part shall supersede the ordinance levying an earned income
and net profits tax which is in force immediately prior to the effective
date of this Part.
[Ord. 2011-5, 10/17/2011]
The purpose of this Part is to conform the earned income and
net profits tax currently imposed by the Borough of Burnham pursuant
to the Local Tax Enabling Act and the ordinance imposing and levying
the same to the provisions of the Local Tax Enabling Act, as amended
and restated by Act 32 of 2008, Act of July 2, 2008, P.L. 197, No.
32 (53 P.S. § 6924.101 et seq.) and to do so within the
time frame as may be required by said Act 32 of 2008. In all cases,
subject to the foregoing, the provisions of this Part are intended
to amend and restate on the effective date any ordinance duly enacted
levying a tax on earned income and net profits which is in force immediately
prior to the effective date.
[Ord. 2011-5, 10/17/2011]
This Part shall be interpreted according to the laws of the
Commonwealth of Pennsylvania.
[Ord. 2011-5, 10/17/2011]
This Part shall become effective January 1, 2012.
