[Adopted 5-16-1994 by Ord. No. 94-09 (Art. 341 of the 1960 Code)]
This article is enacted by Lower Paxton Township pursuant to
the authority granted by Act No. 511 of 1965, approved December 31,
1965 (known as "The Local Tax Enabling Act"), as amended, and shall
be known as the "Earned Income Tax Ordinance." The provisions hereof
shall become effective on January 1, 1995.
The provisions of Section 13 of The Local Tax Enabling Act (Act
No. 511 of 1965) are incorporated herein by reference, as required
by law. Where options are provided in said Section 13, this article
designates the option selected, except that Lower Paxton Township
reserves the right to change the options regarding filing of returns
and times of payment by action duly taken by Board of Supervisors
by regulation, resolution or ordinance, as the case may require.
A.
A tax for general revenue purposes is hereby imposed at the rate
of 1% of the following:
(1)
Earned income received or earned on and after January 1, 1995, by
residents of Lower Paxton Township.
(2)
Earned income received or earned on and after January 1, 1995, by
nonresidents of Lower Paxton Township within Lower Paxton Township.
(3)
Net profits received or earned on and after January 1, 1995, by residents
of Lower Paxton Township.
(4)
Net profits received or earned on or after January 1, 1995, in Lower
Paxton Township by nonresidents of Lower Paxton Township from businesses,
professions or other activities conducted in Lower Paxton Township.
B.
The tax levied upon earned income shall relate to and be imposed
upon that earned income paid by an employer or on his behalf to a
taxpayer who is employed by or renders service to him. The tax levied
upon net profits herein shall relate to and be imposed on the net
profits of any business, profession or other activity carried on by
any taxpayer.
C.
The tax hereby levied and assessed shall be applicable to earned
income received and to net profits earned on and after January 1,
1995, through December 31, 1995, and shall continue in force and effect
for each calendar year thereafter, as provided in The Local Tax Enabling
Act, Act No. 511 of the Session of 1965 of the General Assembly, as
amended.
A.
Net profits. Every taxpayer making net profits in any year beginning
with the year 1995 shall file on or before April 15 a declaration
of his estimated net profits for the current year; shall pay the tax
due thereon in quarterly installments, on or before April 15, June
15, September 15 of the current year and January 15 of the succeeding
year; and shall file a final return and pay to the officer or Bureau
the balance of the tax due on April 15 of the succeeding year, all
as provided in Section 13, III, A(3), of The Local Tax Enabling Act.
B.
Earned income. For each year beginning with the year 1995, every
taxpayer shall make and file a final return on or before April 15
and pay the tax due, all as provided in Section 13, III, B, first
paragraph, of The Local Tax Enabling Act.
C.
Earned income not subject to withholding. Every taxpayer who is employed
for a salary, wage, commission or other compensation and who received
any earned income not subject to the provisions relating to collection
at source shall, beginning with the year 1995, make and file with
the officer on a form prescribed or approved by the officer, a quarterly
return on or before April 30 of the current year, and January 31 of
the succeeding year, setting forth the aggregate amount of earned
income not subject to withholding by him 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 such other information
as the officer may require. Every taxpayer making such return shall,
at the time of filing thereof, pay to the officer the amount of tax
shown as due thereon, all as provided in Section 13, III, B(2), of
The Local Tax Enabling Act.
A.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the geographical area of Lower Paxton
Township shall deduct the tax imposed by this article on the earned
income payable by him to his employee or employees. Said employers
shall file quarterly returns and final returns and pay quarterly to
the officer the amount of taxes deducted, all as set forth in Section
13, IV(b), of the Local Tax Enabling Act. The returns shall be for
calendar quarters and shall be returned and the tax paid on or before
April 30, July 31, and October 31 of the current year, and January
31 of the succeeding year.
(1)
On or before February 28, 1996, and on each February 28 thereafter,
every employer shall file with the officer:
(a)
An annual return showing the total amount of earned income paid,
the total amount of tax deducted and the total amount of tax paid
to the officer for the period beginning January 1 and ending December
31 of the prior year.
(b)
A return withholding statement for each employee employed during
all or any part of the period beginning January 1 of the prior year
and ending December 31 of the prior year, setting forth the employee's
name, address and social security number, the amount of earned income
paid to the employee during said period, the amount of tax deducted,
the political subdivisions imposing the tax upon such employee and
the amount of tax paid to the officer. Every employer shall furnish
two copies of the individual return to the employee for whom it is
filed.
B.
Every employer who discontinues business prior to December 31 of
any year shall, within 30 days after discontinuance of business, file
returns and withholding statements hereinabove required and pay the
tax due.
C.
No employer shall be required to register, deduct taxes, file return
or pay taxes in the case of domestic servants.
The Income Tax Officer or Bureau shall be selected from time
to time by action of Lower Paxton Township. Such Officer or Bureau
shall have the powers and duties and be subject to the penalties provided
in The Local Tax Enabling Act, Act 511 of the 1965 Session of the
General Assembly, as amended.
The tax imposed in § 185-19 of this article shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of Lower Paxton Township to impose said tax under existing law, the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
The provisions of this article shall take effect January 1,
1995. Nothing contained herein shall be considered to be a repealer
by implication or otherwise of the provisions of the Earned Income
Tax Resolution, enacted December 29, 1969, as reenacted thereafter,
as it may apply to earned income and net profits of taxpayers in calendar
years ending December 31, 1994, or in fiscal years commencing prior
thereto and ending prior to December 31, 1995, which shall remain
in full force and effect with respect to such earned income and net
profits. Subject to valid enactment of this article without appeal
effective January 1, 1995, all prior ordinances and resolutions or
parts thereof inconsistent herewith are hereby modified, amended and
repealed by the provisions of this article which shall thereafter
govern the taxation of such earned income or net profits.
A.
Any person, partnership, firm or corporation who or which has violated
the provisions of provisions of this chapter shall, upon being found
liable therefor in a civil enforcement proceeding commenced by the
Township, pay a judgment of not more than $500, plus all court costs,
including reasonable attorney fees incurred by the Township as a result
thereof. No judgment shall commence or be imposed, levied or payable
until the date of the determination of a violation by the District
Justice. If the defendant neither pays nor timely appeals the judgment,
the Township may enforce the judgment pursuant to the applicable rules
of civil procedure. Each day that a violation continues shall constitute
a separate violation, unless the District Justice determining that
there has been a violation further determines that there was a good
faith basis for the person, partnership, firm or corporation violating
the ordinance to have believed that there was no such violation, in
which event there shall be deemed to have been only one such violation
until the fifth day following the date of the determination of a violation
by the District Justice, and thereafter each day that a violation
continues shall constitute a separate violation.
B.
The Court of Common Pleas, upon petition, may grant an order of stay,
upon cause shown, tolling the per diem judgment pending a final adjudication
of the violation and judgment.
C.
Nothing contained in this section shall be construed or interpreted
to grant to any person or entity other than the Township the right
to commence any action for enforcement pursuant to this section.
