[Adopted 11-14-2011 by Ord. No. 2011-11]
This article shall be referred to as the "Earned Income and
Net Profits Tax Ordinance of the Borough of Lewistown of 2011."
All terms defined in the Local Tax Enabling Act, as amended,[1] 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:
January 1, 2012.
The Borough of Lewistown, Mifflin County, Pennsylvania.
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.[2]
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.[3]
The Borough of Lewistown, 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 article.
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, renumbered as § 101 et seq. (53 P.S. § 6924.101
et seq.), and as it may be amended in the future.
A.
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.
B.
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.
C.
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%.
D.
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%.
E.
It is the intent of this article 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 article. 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.
F.
The tax imposed and levied by this article shall continue at this
rate thereafter during the calendar year 2012 and during each year
thereafter, without annual reenactment, until this article is repealed
or the rate of tax is changed.
Every individual 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, as amended, and as it may be amended from
time to time, and the applicable regulations thereunder.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
Every employer shall register, withhold and remit 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.
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.
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.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
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.
This article shall not apply to any person or property as to
whom or which it is beyond the legal power of the Borough of Lewistown,
Mifflin County, Pennsylvania, to impose any tax or duty hereinbefore
provided.
The purpose of this article is to conform the earned income
and net profits tax currently imposed by the Borough of Lewistown
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 article 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.
This article shall be interpreted according to the laws of the
Commonwealth of Pennsylvania.
This article shall become effective January 1, 2012.
