[Adopted 12-8-2008 by Ord. No. 12.08.2008[1]]
[1]
Editor's Note: This ordinance also provided
that any previous ordinance adopting an earned income and/or net profits
tax shall continue in full force and effect until this ordinance goes
into effect.
This article shall be known and may be cited
as the "Earned Income and Net Profits Tax Ordinance."
A tax for general revenue purposes of 1/2% is
hereby imposed on earned income and net profits earned by residents
of the Borough of Jersey Shore and by nonresidents for work done or
services performed therein earned or paid on or after January 1st
of any year and continuing for each taxable year thereafter without
annual re-enactment.
The provisions of the Local Tax Enabling Act
(P.L. 1257, No. 511, December 31, 1965 as amended, 53 P.S. § 6901
et seq. and especially 53 P.S. § 6913[1]) and of Act 24 of 2001, 53 P.S. § 6927 et seq.,[2] supplemented, modified or re-enacted by the General Assembly
of Pennsylvania, are incorporated herein by reference.
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act formerly codified in 53 P.S.
§ 6901 et seq. have been revised and renumbered. See now
53 P.S. § 6924.101 et seq.
[2]
Editor's Note: Act 24 of 2001 was repealed by P.L. 1615, No.
130, enacted 10-15-2008. See now §§ 6924.401 to 6924.408.
The regulations promulgated by the Municipal
and School Income Tax Office; as amended; are hereby adopted. All
subsequent amendments to the Municipal and School Income Tax Office
regulations may be adopted from time to time by resolution of the
Borough of Jersey Shore.
The following words and phrases, when used in
this article, shall have the meaning ascribed to them in this section,
except where the context clearly indicated or requires a different
meaning:
A partnership, limited partnership, limited liability company,
limited liability partnership or any other unincorporated group of
two or more persons.
An enterprise, activity, profession, or any other undertaking
of an unincorporated nature conducted for profit or ordinarily conducted
for profit whether by a person, partnership, association or any other
entity.
A corporation or joint stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory, foreign country or dependency.
The calendar year for which the tax is collected.
The place where one lives and has his/her permanent home
and to which he/she has the intention of returning whenever he/she
is absent. Actual residence is not necessarily domicile, for domicile
is the fixed place or abode which, in the intention of the taxpayer,
is permanent rather than transitory. "Domicile" is the voluntarily
fixed place of habitation of a person not for a mere special or limited
purpose, but with the present intention of making a permanent home,
until some event occurs to induce him/her to adopt some other permanent
home. In the case of businesses or association, the domicile is that
place considered as the center of business affairs and the place where
its functions are discharged.
Compensation as determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), 72 P.S. § 7303, known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code, Part I, Subpart B, Article V (relating to personal income tax). Employee business expenses are allowable deductions as determined under Article III of the "Tax Reform Code of 1971." The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
A person, partnership, association, corporation, institution,
governmental body or unit or agency or any other entity employing
one or more persons for a salary, wage, commission or other compensation.
Hereinafter referred to as "Officer." Person, public employee
of private agency designated by the governing body to collect and
administer the tax on net profits and earned income.
The net income from the operation of a business, profession, or other activity, except corporations determined under Section 303 of the Act of March 4, 1971 (P. L. 6, No. 2), 72 P.S. § 7303, known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code, Part I, Subpart B, Article V (relating to personal income tax). The term does not include income which is not paid for services provided and which is the nature of earnings from an investment.
A person, partnership, or other entity domiciled outside
the taxing district.
A natural person.
A.
Any person who fails, neglects, or refuses to make
any declaration or return required by this article or regulations
adopted pursuant thereto, any employer who fails, neglects or refuses
to register or to pay the tax deducted from his employees or fails,
neglects, or refuses to deduct or withhold the tax from his employees,
any person who refuses to permit examination of his books, records
and papers, and any person who knowingly makes any incomplete, false
or fraudulent return, or attempts to do anything whatsoever to avoid
the full disclosure of the amount of his profits or earned income
in order to avoid the payment of the whole or any part of the tax
imposed by this article, shall, upon conviction therefor before any
district justice or court of competent jurisdiction, be sentenced
to pay a fine of not more than $500 for each offense, and costs, and
in default of payment, to be imprisoned for a period not exceeding
30 days.
B.
Any person who divulges any information which is confidential
under the provisions of this article, shall, upon conviction therefor
before any district justice or court of competent jurisdiction, be
sentenced to pay a fine of not more than $500 for each offense, and
cost, and in default of payment, be imprisoned for a period not exceeding
30 days.
C.
The penalties imposed under this section shall be
in addition to any other penalty imposed by any other section of this
article or by statute.
This article shall become effective five days
after enactment and shall continue on a calendar year basis, thereafter,
without annual reenactment.
