[Ord. 788-11, 11/28/2011, § 1]
Except as otherwise specified in this § 24-401, all terms used in this Part which are also defined in the Local Tax Enabling Act ("LTEA") (53 P.S. § 6924.101 et seq.), as amended from time to time, shall have same the meanings when used in this Part, and the definitions contained in the LTEA are incorporated herein by reference, as amended from time to time. However, and notwithstanding the forgoing, the following terms shall have the following meanings when used in this Part:
COLLECTOR
The person or entity appointed as tax officer pursuant to the Local Tax Enabling Act to collect the tax.
EFFECTIVE DATE
January 1, 2012.
GOVERNING BODY
The Borough Council of the Borough of Hamburg.
LOCAL TAX ENABLING ACT
The Local Tax Enabling Act, as set forth in 53 P.S. § 6901 et seq. while such numbering and provisions remain in effect under Act 32 of 2008, and as set forth in 53 P.S. § 6924.101 et seq. when such numbering and provisions become effective under Act 32, and as amended in the future.
PART
This Ordinance No. 788-11 as adopted by the governing body.
TAX
The tax imposed by this Part.
TAXING AUTHORITY
The Borough of Hamburg.
TAX RETURN
A form prescribed by the 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.
TAX YEAR
The period from January 1 to December 31.
TCC
The Tax Collection Committee established to govern and oversee the collection of the tax within the TCD under the Local Tax Enabling Act.
TCD
Any tax collection district to which the taxing authority or any part of the taxing authority is assigned under the Local Tax Enabling Act.
[Ord. 788-11, 11/28/2011, § 2]
1. 
Amount.
A. 
General Purpose Resident Tax. The taxing authority hereby imposes a tax for general revenue purposes at the rate of 1% on earned income and net profits of individual residents of the taxing authority.
B. 
General Purpose Municipal Nonresident Tax. The taxing authority also imposes a tax for general revenue purposes at the rate of 1% on earned income 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 in within the boundaries of the taxing authority.
2. 
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above rates during the current tax year and each tax year thereafter, without annual reenactment, until this Part is repealed or the rate is changed.
3. 
Combined Tax Rate Applicable to Residents. Currently, the total rate applicable to residents of the taxing authority, including the tax imposed by Hamburg School District and the taxing authority, is 1%.
4. 
Municipal Tax Rate Applicable to Nonresidents. Currently, the total rate applicable to nonresidents working within the taxing authority based on the nonresident tax rate is 1%.
5. 
Local Tax Enabling Act Applicable. The tax 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.
6. 
Applicable Laws, Regulations, Policies, and Procedures. The tax shall be collected and administered in accordance with (1) all applicable laws and regulations; and (2) policies and procedures adopted by the TCC or by the collector. This includes any regulations, policies, and procedures adopted in the future to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
[Ord. 788-11, 11/28/2011, § 3]
Although credits and deductions against the tax are permitted under certain circumstances as provided in applicable law and regulations, no individuals are exempt from the tax based on age, income, or other factors.
[Ord. 788-11, 11/28/2011, § 4]
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.
[Ord. 788-11, 11/28/2011, § 5]
Every employer shall register, withhold, and remit the tax and file tax returns in accordance with the Local Tax Enabling Act.
[Ord. 788-11, 11/28/2011, § 6]
The tax will be collected from individuals and employers by the collector.
[Ord. 788-11, 11/28/2011, § 7]
Individuals and employers are subject to interest, penalties, costs, and fines in accordance with the Local Tax Enabling Act, including costs imposed by the collector in accordance with the Local Tax Enabling Act.
[Ord. 788-11, 11/28/2011, § 9]
The primary purpose of this Part is to conform the earned income and net profits tax currently 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. Any prior ordinance imposing a tax on earned income or net profits of individuals is amended and restated in its entirety to read as stated in this Part. Any other prior ordinance or part of any prior ordinance conflicting with the provisions of this Part is rescinded insofar as the conflict exists. To the extent the same as any ordinance in force immediately prior to adoption of this Part, the provisions of this Part are intended as a continuation of such prior ordinance and not as a new ordinance. If this Part is declared invalid, any prior ordinance levying a similar tax shall remain in full force and effect and shall not be affected by adoption of this Part. If any part of this Part is declared invalid, the similar part of any prior ordinance levying a similar tax shall remain in effect and shall not be affected by adoption of this Part. The provisions of this Part 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 force prior to adoption of this Part. Subject to the foregoing provisions of this section, this Part shall amend and restate on the effective date any ordinance levying a tax on earned income or net profits in force immediately prior to the effective date.
[Added by Ord. 821, 5/23/2016]
1. 
Definitions. The following terms shall have the meanings set forth herein:
COLLECTOR
The Berks County Earned Income Tax Collection Bureau.
ENACTMENT
This Part.
GOVERNING BODY
The Borough Council of the Borough of Hamburg.
TAX
All local earned income taxes, other taxes, penalties, interest, and costs that the collector collects on behalf of the Taxing Authority under the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., or other statutory law.
TAXING AUTHORITY
The Borough of Hamburg.
TAXPAYER
An employer or taxpayer that is liable for tax.
2. 
Authorization. The taxing authority acknowledges the collector may engage one or more third-party collection agencies to pursue and collect delinquent tax in situations where the amount of delinquent tax owed is relatively small and it is therefore cost-prohibitive for the collector to dedicate the upfront resources necessary to pursue such delinquent tax. The taxing authority hereby approves of the imposition on and collection of a fee from any delinquent taxpayer by any third-party collection agency engaged by the collector, provided such fee does not exceed 25% of the amount of tax collected from any such taxpayer.
3. 
Notice. Promptly after adoption of this enactment, the taxing authority will provide a copy of the enactment to the collector. If the taxing authority later rescinds, limits, or changes the scope of the authorization set forth in this enactment, then the taxing authority will immediately notify the collector.