Provisions of Section 6913 of the Local Tax Enabling Act, P.L.
1257, No. 511, December 31, 1965, 53 P.S. § 901-24 (1982) as amended, supplemented,
modified or reenacted by the General Assembly of Pennsylvania, are
incorporated herein by reference thereto; except to the extent that
options are provided in § 6913, this article designates
the option selected, and except as wherein hereinafter specifically
provided otherwise.
Provisions of § 6.14 of the Town of Greenville Home
Rule Charter adopted by the voters on November 5, 2019, and effective
January 1, 2020, as specified in § 6.14(b).
Every person whose salaries, wages, commissions and all other
compensation earned or paid, and net profits earned from businesses,
professions or other activities are subject to the tax imposed by
this article, shall on or before April 15 of the succeeding year,
make and file with the income tax officer, on a form prescribed or
approved by that officer, a final return showing his or her name and
address, name and place of his or her business or employment and employer,
the aggregate amount of his or her salaries, wages, commissions and
other compensation earned or paid or net profits earned from any businesses,
professions or other activities conducted during the preceding year,
the amount of tax due thereon, the amount of like tax paid thereon
to any other political subdivision of the commonwealth or elsewhere,
the amount of tax thereon that has been withheld at source by employer,
and the balance due; together with such other pertinent information
as may be required. Further, at the time of filing such a final return,
such person shall pay to the income tax officer, the tax or balance
of tax due; and provided, further, that every taxpayer who discontinues
business prior to December 31 of the current year shall, within 30
days after the discontinuance of business, file his final return as
above required and pay the tax due.
Collection of earned income tax per PA ACT 32 of 2008 are collected
county wide and done so in accordance with PA ACT 32 of 2008 and the
Tax Enabling Act.
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of said tax, and an additional
penalty of 1/2 of 1% of the amount of the unpaid tax for each month
or fraction thereof during which the tax remains unpaid, shall be
added and collected. Where suit is brought for the recovery of such
tax, the person liable therefor shall, in addition, be liable for
the costs of collection and the interest and penalties herein imposed.
All ordinances or parts of ordinances which are inconsistent
herewith are hereby repealed.
If any sentence, clause, section or part of this article is
for any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality or invalidity shall not affect or
impair any of the remaining provisions, sentences, clauses, sections
or parts of this article. It is hereby declared as the intent of the
Town of Greenville that this article would have been adopted had such
unconstitutional, illegal or invalid sentence, clause, section or
part thereof had not been included herein.
This article shall be effective immediately upon passage and,
until such time as it is expressly or impliedly repealed, shall continue
on a calendar-year basis, thereafter, without annual reenactment.
The effective date of this article, however, shall in no way effect
the obligations set forth herein, particularly, that the 1.75% taxation
for Town residents and the 1.00% taxation for nonresidents shall be
imposed upon and effective as of January 1, 2023.