[Adopted at time of adoption of Code]
For purpose of this Part, all terms defined in the Local Tax
Enabling Act, 53 P.S. § 6924.101 et seq., shall have the
meanings set forth therein, except as modified below. The following
terms shall have the meanings set forth herein:
The person or entity authorized by the Township to collect
local income taxes in accordance with the Local Tax Enabling Act.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and as amended in the future, including any regulations adopted
by the Department of Community and Economic Development thereunder.
The tax as imposed and confirmed by this Part, which tax
was already in effect at the time of adoption of this Part.
A person or business required under this Part or the Local
Tax Enabling Act to file a return of an income tax or to pay an income
tax.
A form prescribed by the Tax Collector for reporting the
amount of tax or other amount owed or required to be withheld, remitted,
or reported under this Part or the Local Tax Enabling Act.
The period from January 1 to December 31.
The Tax Collection Committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
The Allegheny North Tax Collection District, or any future
tax collection district, to which the Township or any part of the
Township is assigned under the Local Tax Enabling Act.
[Adopted at time of adoption of Code]
1.
General Purpose Resident Tax. The Township imposes and confirms the
current imposition of a tax for general revenue purposes at the rate
of 1% on earned income and net profits of individual residents of
the Township.
2.
General Purposes Municipal Nonresident Tax. The Township also imposes
and confirms the current imposition of a Tax for general revenue purposes
at the rate of 1% on earned income and net profits derived by an individual
nonresident from any work, business, profession or activity, of any
kind engaged in within the boundaries of the Township.
3.
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until this Part is repealed or the rate is changed.
4.
Local
Tax Enabling Act Applicable. The tax was and 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
Part. 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 Part upon the effective date of
such amendment, without the need for formal amendment of this Part,
to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
[Adopted at time of adoption of Code]
Although credits and deductions against tax are permitted under
certain circumstances as provided in applicable law and regulations,
no individuals are exempt from tax based on age, income or other factors.
[Adopted at time of adoption of Code]
Every taxpayer receiving earned income or earning net profits
in any tax year shall file tax returns and pay tax in accordance with
the Local Tax Enabling Act and the policies and procedures of the
TCC and Collector. Tax imposed on net profits and all earnings not
subject to withholding at source must be reported and paid on a quarterly
basis in accordance with the Local Tax Enabling Act. A taxpayer is
required to file a return even if no tax payment is due and owing.
[Adopted at time of adoption of Code]
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act and
the policies and procedures of the TCC and Collector.
[Adopted at time of adoption of Code]
The Tax will be collected from individuals and employers by
the Collector. The Collector is authorized to file an action in the
name of the Township for the recovery of income taxes due to the Township
and unpaid. Nothing in this section shall affect the authority of
the Township to file an action in its own name for collection of income
taxes under the Local Tax Enabling Act.
[Adopted at time of adoption of Code]
Individuals and employers are subject to interest, penalties,
costs, and fines in accordance with the Local Tax Enabling Act, including
costs of collection imposed by the Collector in accordance with authorization
by the TCC.
[Adopted at time of adoption of Code]
The provisions of this Part 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 Part. It is declared to be the intention of the governing
body of the Township that this Part would have been adopted if such
invalid or unconstitutional provision had not been included.
[Adopted at time of adoption of Code]
The primary purpose of
this Part is to conform the Township's earned income and net profits
tax provisions, as stated in its Code of Ordinances, to the Local
Tax Enabling Act, as amended and restated by Act 32 of 2008, and to
the provisions for the imposition, collection, disbursement, administration
and enforcement of such taxes presently in place under the policies
and procedures of the TCC. Any prior ordinance or part of any prior
ordinance conflicting with the provisions of this Part is rescinded
insofar as a conflict exists. To the extent that the same earned income
and net profits tax provisions are in force pursuant to any ordinance
immediately prior to adoption of this Part, the provisions of this
Part are intended as a continuation and restatement of such prior
ordinance and not as a new ordinance. If this Part is declared invalid,
any prior levy of such tax shall remain in full force and effect and
shall not be affected in any manner by adoption of this Part. The
provisions of this Part shall not affect any act done or liability
incurred, nor shall such provision affect any suit or prosecution
pending or to be initiated to enforce any right or penalty or to punish
offense under the authority of any ordinance in force prior to adoption
of this Part.
[Adopted at time of adoption of Code]
This Part is intended to be consistent with the Local Tax Enabling
Act, and to authorize and direct such tax collection, administration,
disbursement, enforcement and other activities as are presently performed
pursuant to the Local Tax Enabling Act, subject to the policies and
procedures of the TCC.
[Adopted at time of adoption of Code]
The provisions of this Part are intended to reflect the Township's
imposition of earned income and net profits tax as was in effect on
and after January 1, 2012, and shall apply to earned income received
or earned and net profits earned or made by a taxpayer each calendar
year thereafter without annual reenactment unless the rate of tax
is subsequently changed. Changes in the rate of tax shall become effective
on the date specified in the ordinance imposing such change.
