[Adopted 10-10-1995 by Ord. No. 1-1995]
This article and the tax imposed hereunder are adopted under
and by virtue of the authority contained in Act 511 of the General
Assembly of the Commonwealth of Pennsylvania, approved the 31st day
of December 1965, entitled the "Local Tax Enabling Act of 1965," its
supplements and amendments (53 P.S. § 6901 et seq.[1]), the provisions of which are hereby accepted and adopted
by the Board of Supervisors of Scott Township, and where the interpretation
of terms or provisions of this article are not in accord with or in
compliance with the provisions of said Act of Assembly, the provisions
of said Act of Assembly are intended to be ordained and enacted by
this article as fully as though incorporated, set forth and made part
of this article.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
A.Â
A tax for general revenue purposes of 1% is hereby imposed on:
(1)Â
Earned income received by residents of Scott Township.
(2)Â
Earned income received by nonresidents of Scott Township for work
done or services performed or rendered in Scott Township.
(3)Â
The net profits earned of businesses, professions or other activities
conducted in Scott Township by such residents, regardless of where
the same were earned.
(4)Â
The net profits earned of businesses, professions or other activities
conducted in Scott Township by nonresidents.
B.Â
The tax herein levied and imposed shall continue in force on a calendar-year
basis or a taxpayer fiscal-year basis without annual reenactment until
such time as the Board of Supervisors of Scott Township shall change
the rate of tax or, by appropriate ordinance, repeal such tax.
Section 13 of the Local Tax Enabling Act (53 P.S. § 6913[1]), along with all amendments thereto, is hereby adopted
and incorporated by reference and made a part of this article to the
same extent as if the full text of said section were set out verbatim
herein, except that:
A.Â
In the case of net profits, the Township Board of Supervisors elects
to require each taxpayer, on or before April 15 of the current year,
to make and file with the Income Tax Officer, on a form prescribed
or approved by the Income Tax Officer, a declaration of said taxpayer's
estimated net profits during the period beginning January 1 and ending
December 1 of the current year and pay to the Income Tax Officer in
four quarterly installments the tax due thereon, as follows: the first
installment at the time of filing the declaration and the other installments
on or before June 15 of the current year, September 15 of the current
year and January 15 of the succeeding year, respectively.
B.Â
In the case of earned income not subject to withholding, the Township
Board of Supervisors elects to require each taxpayer to make and file
with the Income Tax Officer, on a form prescribed or approved by the
Income Tax Officer, a quarterly return on or before April 30 of the
current year, July 31 of the current year, October 31 of the current
year and January 31 of the succeeding year, setting forth the aggregate
amount of earned income not subject to withholding by said taxpayer
during the three-month periods ending March 31 of the current year,
June 30 of the current year, September 30 of the current year and
December 31 of the current year, respectively, and subject to the
tax, together with such other information as the Income Tax Officer
may require. Every taxpayer making such return shall, at the time
of filing thereof, pay to the Income Tax Officer the amount of tax
shown as due thereon.
[1]
Editor's Note: Former 53 P.S. § 6913 was repealed
by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101
et seq.
The Township Board of Supervisors may from time to time appoint
and designate a person, public employee or private agency to serve
as Income Tax Officer, who shall file a bond as required by Section
13 of the Local Tax Enabling Act (53 P.S. § 6913[1]). The Scott Township shall designate the custodian of
the bond required to be given by said Income Tax Officer.
[1]
Editor's Note: Former 53 P.S. § 6913 was repealed
by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101
et seq.
