[Adopted by Ord. No. 4-15-1980; amended in its entirety 12-15-2011 by Ord. No. 11-08]
This Part 2 shall be known and may be cited as the "Jackson
Township Earned Income Tax Ordinance."
For purposes of this Part 2, all terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., as amended, shall have the meanings set forth therein, except as modified below. For purposes of this Part 2, the following terms shall have the meanings set forth below:
The Board of Supervisors of the Township.
The twelve-month period beginning the first day of January.
The calendar year for which the tax is levied.
Same as the definition contained in the Local Tax Enabling
Act.
Same as the definition contained in the Local Tax Enabling
Act.
The Pennsylvania Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., as amended.
Same as the definition contained in the Local Tax Enabling
Act.
The tax imposed by this Part 2.
The Tax Collection Committee established to govern and oversee
the collection of the tax within the TCD under the Local Tax Enabling
Act.
The Butler 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.
The person or entity designated or appointed by the Tax Collection
Committee to collect and administer the tax.
A person or business required under this Part 2 or the Local
Tax Enabling Act to file a tax return or to pay the tax.
A form prescribed by the Tax Officer for reporting the amount
of the tax or other amount owed or required to be withheld, remitted,
or reported under this Part 2 or the Local Tax Enabling Act.
Jackson Township, Butler County, Pennsylvania.
A.
A tax for general revenue purposes of 1% is hereby imposed on the
following under the authority of the Local Tax Enabling Act, 53 P.S.
§ 6924.101 et seq., as amended:
(1)
Earned income during the current year by residents of the Township.
(2)
Earned income during the current year by nonresidents of the Township
from employment within the Township.
(3)
Net profits earned during the current year of businesses, professions
and other activities conducted by residents of the Township.
(4)
Net profits earned during the current year of businesses, professions,
and other activities conducted by nonresidents of the Township when
such activities are conducted within the Township.
B.
The tax levied under this Part 2 shall be applicable to earned income
received and to net profits earned during a calendar year, and the
tax shall continue in force on a calendar-year basis, without annual
reenactment, unless the rate of the tax is subsequently changed. Changes
in the rate of the tax shall become effective on the date specified
in the ordinance imposing such change.
Although credits and deductions against the tax are permitted
under certain circumstances as provided in applicable laws and regulations,
no individuals are exempt from the tax based on age, income, or other
factors.
Every taxpayer receiving earned income or earning net profits
in any calendar year shall file tax returns and pay the tax in accordance
with the Local Tax Enabling Act[1] and the regulations adopted thereunder and the policies
and procedures of the TCC and the Tax Officer. The 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 and the regulations adopted thereunder.
A taxpayer is required to file a tax return even if no tax payment
is due and owing.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Every employer shall register, withhold and remit the tax and
file tax returns in accordance with the Local Tax Enabling Act and
the regulations adopted thereunder and the policies and procedures
of the TCC and Tax Officer.
The tax shall be collected and administered in accordance with
all applicable laws and regulations, including but not limited to
the Local Tax Enabling Act[1] and the regulations adopted thereunder and the policies
and procedures adopted by the TCC or by the Tax Officer in conformity
with the Local Tax Enabling Act and the regulations adopted thereunder.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
The tax shall be collected from individuals and employers, and otherwise
administered, by the Tax Officer. The 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 and duties
as provided for by the Local Tax Enabling Act and the regulations
adopted thereunder.
B.
The Tax Officer is authorized to file an action in the name of the
Township for the recovery of tax 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 the collection of tax under the Local
Tax Enabling Act.
Individuals and employers are subject to interest, penalties,
costs, and fines in accordance with the Local Tax Enabling Act and
the regulations adopted thereunder, including costs of collection
imposed by the Tax Officer in accordance with authorization by the
TCC.
This Part 2 and the tax hereby imposed are adopted and levied
pursuant to the authority conferred by the Local Tax Enabling Act,[1] and all provisions thereof that relate to a tax on earned
income or net profits are incorporated into this Part 2.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The provisions of this Part 2 are severable, and if a final
decision of a court of competent jurisdiction holds any provision
of this Part 2, or the application of any provision to any circumstances,
to be illegal or unconstitutional, then the other provisions of this
Part 2, or the application of such provision to other circumstances,
shall remain in full force and effect.
The primary purpose of this Part 2 is to conform the earned
income and net profits tax imposed to the Local Tax Enabling Act,
as amended and restated by Act 32 of 2008, and to do so within the
time frame required by Act 32 of 2008. Any prior ordinance or part
of any prior ordinance conflicting with the provisions of this Part
2 is repealed insofar as the conflict exists. To the extent this Part
2 is the same as any ordinance in effect immediately prior to adoption
of this Part 2, such provisions of this Part 2 are intended as a continuation
of such prior ordinance and not as a new ordinance. If this Part 2
is declared invalid, any prior ordinance levying a similar tax shall
remain in full force and effect and shall not be affected in any manner
by adoption of this Part 2. The provisions of this Part 2 shall not
affect any act done or liability incurred, nor shall such provisions
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 effect prior to adoption of this Part 2. Subject to the
foregoing provisions of this Part 2, this Part 2 shall supersede and
repeal on January 1, 2012, any ordinance levying a tax on earned income
or net profits in effect immediately prior to January 1, 2012.
This Part 2 is intended to be consistent with the Local Tax
Enabling Act[1] and to include all necessary authorizations to permit
the Tax Officer to take such tax collection, administration, disbursement,
enforcement and other activities as authorized by the Local Tax Enabling
Act and the regulations adopted thereunder, subject to the policies
and procedures of the TCC.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
