Township of Scott, PA
Columbia County
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[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. 
A tax for general revenue purposes of 1% is hereby imposed on:
(1) 
Earned income received by residents of Scott Township.
(2) 
Earned income received by nonresidents of Scott Township for work done or services performed or rendered in Scott Township.
(3) 
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) 
The net profits earned of businesses, professions or other activities conducted in Scott Township by nonresidents.
B. 
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. 
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. 
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.