[Adopted 11-7-1977; amended in its entirety 10-17-2011 by Ord. No. 500[1] (Ch. 134, Art. I, of the 1982 Code)]
[1]
Editor's Note: This ordinance provided that a primary purpose
for its enactment was to conform the currently imposed tax with the
Local Tax Enabling Act, as amended and restated by Act 32 of 2008,
within the time frame of that Act, and that its intent was to amend,
restate and, to the extent the same, continue the enactment levying
a tax on earned income or net profits in force immediately prior to
the effective date of this ordinance, a complete copy of which is
on file in the Township offices.
All terms defined in the Local Tax Enabling Act[1] shall have the meanings set forth therein. The following
terms shall have the meanings set forth herein:
The person or entity appointed as Tax Officer pursuant to
the Local Tax Enabling Act to collect the tax.
January 1, 2012.
The Board of Commissioners of the Township of Muhlenberg.
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.
The tax imposed by this enactment.
Muhlenberg Township.
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 article or the Local Tax Enabling Act.
The period from January 1 to December 31.
The Tax Collection Committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
Any tax collection district to which the taxing authority
or any part of the taxing authority is assigned under the Local Tax
Enabling Act.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
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.
C.
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 enactment is repealed or the
rate is changed.
D.
Combined tax rate applicable
to residents. Currently, the total rate applicable to residents of
the taxing authority, including the tax imposed by the school district
and municipality in which the individual resides, is 1%.
E.
Municipal tax rate applicable
to nonresidents. Currently, the total rate applicable to nonresidents
working within the taxing authority based on the municipal nonresident
tax rate is 1%.
F.
Local Tax Enabling Act applicable.
The tax is imposed under authority of the Local Tax Enabling Act,[1] and all provisions thereof that relate to a tax on earned
income or net profits are incorporated into this enactment. 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 enactment upon the effective date of such amendment,
without the need for formal amendment of this enactment, to the maximum
extent allowed by 1 Pa.C.S.A. § 1937.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
G.
Applicable laws, regulations,
policies and procedures. The tax shall be collected and administered
in accordance with all applicable laws and regulations and with 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.
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.
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.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Every employer shall register, withhold, and remit the tax,
and file tax returns in accordance with the Local Tax Enabling Act.
The tax will be collected from individuals and employers by
the Collector.