[HISTORY: Adopted by the Borough Council of the Borough of Matamoras as indicated in article histories. Amendments noted where applicable.]
[Adopted 9-4-2007 by Ord. No. 291, approved 9-4-2007]
Editor's Note: This ordinance superseded former Article I, Real Property Transfer Tax, of this chapter, adopted 2-3-1987 by Ord. No. 211, approved 1-6-1987, as amended.
Matamoras Borough adopts the provisions of Article XI-D of the Tax Reform Code of 1971 and imposes a realty transfer tax as authorized under that article subject to the rate limitations therein. The tax imposed under this section shall be at the rate of 3/4 of 1% per month or 9% per year.
The tax imposed under § 112-1 and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965 (P.L. 1257, No. 511, as amended, known as "The Local Tax Enabling Act"); provided, that if the correct amount of the tax is not paid by the last date prescribed for timely payment, Matamoras Borough, pursuant to Section 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D), authorizes and directs the Department of Revenue of the Commonwealth of Pennsylvania to determine, collect and enforce the tax, interest and penalties.
Any tax imposed under § 112-1 that is not paid by the date the tax is due shall bear interest as prescribed for interest on delinquent municipal claims under the Act of May 16, 1923 (P.L. 207, No. 153) (53 P.S. §§ 7101 et seq.), as amended, known as "The Municipal Claims and Tax Liens Act." The interest rate shall be the lesser of the interest rate imposed upon delinquent Commonwealth taxes as provided in Section 806 of the Act of April 9, 1929 (P.L. 343, No. 176) (72 P.S. § 806), as amended, known as "The Fiscal Code," or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.
[Adopted 6-2-2015 by Ord. No. 323]
All terms defined in the Local Tax Enabling Act 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.
- EFFECTIVE DATE
- July 1, 2015.
- This chapter.
- GOVERNING BODY
- The Borough of Matamoras, Pike County, Pennsylvania.
- 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.
- The tax imposed by this enactment.
- 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 enactment or the Local Tax Enabling Act.
- TAX YEAR
- The period from January 1 to December 31.
- TAXING AUTHORITY
- Matamoras Borough.
- 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.
Editor's Note: See 53 P.S. § 6924.101 et seq.
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.
General purpose 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.
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.
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%.
Municipal tax rate applicable to nonresidents. Currently, the total rate applicable to nonresidents working within the Taxing Authority, based on municipal nonresident tax rate, is 1%.
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 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.
Applicable laws, regulations, policies, and procedures. The tax shall be collected and administered in accordance with all applicable laws and regulations and regulations, 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 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.
Every employer shall register, withhold, and remit 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.
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.