[Ord. 12.02.2008, 12/2/2008, § 1]
This Part shall be known and may be cited as the "Earned Income
and Net Profits Tax Ordinance."
[Ord. 12.02.2008, 12/2/2008, § 2]
A tax for general revenue purposes of 1/2% is hereby imposed
on earned income and net profits earned by residents of Hepburn Township[1] and by nonresidents for work done or services performed
therein earned or paid on or after January 1st of any year and continuing
for each taxable year thereafter without annual re-enactment.
[1]
Editor's Note: Ord. 12.02.2008, 12/2/2008, by virtue
of a typographical error, incorrectly read "Eldred Township."
[Ord. 12.02.2008, 12/2/2008, § 3]
The provisions of the Local Tax Enabling Act (P.L. 1257, No.
511, December 31, 1965 as amended, 53 P.S. § 6901 et seq.
and especially 53 P.S. § 6913) and of Act 24 of 2001, 53
P.S. § 6927 et seq., supplemented, modified or reenacted
by the General Assembly of Pennsylvania, are incorporated herein by
reference.
[Ord. 12.02.2008, 12/2/2008, § 4]
The regulations promulgated by the Municipal and School Income
Tax Office, as amended, are hereby adopted. All subsequent amendments
to the Municipal and School Income Tax Office regulations may be adopted
from time to time by resolution of Hepburn Township.
[Ord. 12.02.2008, 12/2/2008, § 5]
The following words and phrases, when used in this Part, shall
have the meaning ascribed to them in this section, except where the
context clearly indicates or requires a different meaning.
A partnership, limited partnership, limited liability company,
limited liability partnership or any other unincorporated group of
two or more persons.
An enterprise, activity, profession, or any other undertaking
of an unincorporated nature conducted for profit or ordinarily conducted
for profit whether by a person, partnership, association or any other
entity.
A corporation or joint stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory, foreign country or dependency.
The calendar year for which the tax is collected.
The place where one lives and has his/her permanent home
and to which he/she has the intention of returning whenever he/she
is absent. Actual residence is not necessarily domicile, for domicile
is the fixed place or abode which, in the intention of the taxpayer,
is permanent rather than transitory. Domicile is the voluntarily fixed
place of habitation of a person not for a mere special or limited
purpose, but with the present intention of making a permanent home,
until some event occurs to induce him/her to adopt some other permanent
home. In the case of businesses or associations, the domicile is that
place considered as the center of business affairs and the place where
its functions are discharged.
Compensation as determined under § 303 of the Act
of March 4, 1971, (P.L. 6, No. 2), 72 P.S. § 7303, known
as the "Tax Reform Code of 1971," and regulations in 61 Pa.Code Part
I, Subpart B, Article V (relating to personal income tax). Employee
business expenses are allowable deductions as determined under Article
III of the "Tax Reform Code of 1971." The amount of any housing allowance
provided to a member of the clergy shall not be taxable as earned
income.
A person, partnership, association, corporation, institution,
governmental body or unit or agency or any other entity employing
one or more persons for a salary, wage, commission or other compensation.
(Hereinafter referred to as officer) person, public employee
of private agency designated by the governing body to collect and
administer the tax on net profits and earned income.
The net income from the operation of a business, profession,
or other activity, except corporations determined under § 303
of the Act of March 4, 1971, (P.L. 6, No. 2), 72 P.S. § 7303,
known as the "Tax Reform Code of 1971," and regulations in 61 Pa.Code
Part I, Subpart B, Article V (relating to personal income tax). The
term does not include income which is not paid for services provided
and which is the nature of earnings from an investment.
A person, partnership, or other entity domiciled outside
the taxing district.
A natural person.
[Ord. 12.02.2008, 12/2/2008, § 6]
1.
Any person who fails, neglects, or refuses to make any declaration
or return required by this Part or regulations adopted pursuant thereto,
any employer who fails, neglects or refuses to register or to pay
the tax deducted from his employees or fails, neglects, or refuses
to deduct or withhold the tax from his employees, any person who refuses
to permit examination of his books, records and papers, and any person
who knowingly makes any incomplete, false or fraudulent return, or
attempts to do anything whatsoever to avoid the full disclosure of
the amount of his profits or earned income in order to avoid the payment
of the whole or any part of the tax imposed by this Part, shall, upon
conviction therefore, before any district justice, or court of competent
jurisdiction, be sentenced to pay a fine of not more than $500 for
each offense, and costs, and in default of payment, to be imprisoned
for a period not exceeding 30 days.
2.
Any person who divulges any information which is confidential under
the provisions of this Part, shall, upon conviction therefore, before
any district justice, or court of competent jurisdiction, be sentenced
to pay a fine of not more than $500 for each offense, and cost, and
in default of payment, be imprisoned for a period not exceeding 30
days.
3.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this Part or by
statute.
[Ord. 12.02.2008, 12/2/2008, § 7]
Any previous ordinance adopting an earned income and/or net
profits tax shall continue in full force and effect until this Part
goes into effect.
[Res. 7.03.07.01, 7/3/2007, § 1]
Hepburn Township adopts the provisions of Article XI-D of the
Tax Reform Code of 1971 and imposes a realty transfer tax as authorized
under that Article subject to the rate limitations therein. The tax
imposed under this section shall be at the rate of 1/2 of 1%.
[Res. 7.03.07.01, 7/3/2007, § 2]
The tax imposed under § 24-201 and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965, P.L. 1257, No. 511, as amended, known as the "Local Tax Enabling Act;" provided, that if the correct amount of the tax is not paid by the last date prescribed for timely payment, Hepburn Township, pursuant to § 1102-D of the Tax Reform Code of 1971, 72 P.S. 8102-D, authorizes and directs the Department of Revenue of the Commonwealth of Pennsylvania to determine, collect and enforce the tax, interest and penalties.
[Res. 7.03.07.01, 7/3/2007, § 3]
Any tax imposed under § 24-201 that is not paid by the date the tax is due shall bear interest as prescribed for interest on delinquent municipal claims under the Act of May 16, 1923, P.L. 207, No 153, 53 P.S. 7101 et seq., as amended, known as the "Municipal Claims and Tax Liens Act." The interest rate shall be the lesser of the interest rate imposed upon delinquent commonwealth taxes as provided in § 806 of the Act of April 9, 1929, P.L. 343, No. 176, 72 P.S. 806, as amended, known as the "Fiscal Code," or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.
