[Adopted 2-3-1987 by Ord. No. 64; amended in its entirety
at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The Township of Leacock 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 1%.
The tax imposed under §
271-1 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, the Township of Leacock, 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 §
271-1 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 11-21-2011 by Ord. No. 129]
This article shall be known and may be cited as the "Leacock
Township Earned Income Tax Ordinance."
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:
COLLECTOR
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
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.
TCD
Any tax collection district to which the taxing authority
or any part of the taxing authority is assigned under the Local Tax
Enabling Act.
TCC
The tax collection committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
TAX
The tax imposed by this article.
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 article or the Local Tax Enabling Act.
TAX YEAR
The period from January 1 to December 31.
This governing body finds that: 1) minors of various age groups
have traditionally, and with judicial sanction, been considered as
comprising separate classes for many legislative purposes; and 2)
minors under the age of 16 are generally unemancipated and subject
to compulsory school attendance and child labor laws, and therefore
have limited earned income and net profits and control of money such
that enforcement of reporting and collection of tax hereunder against
them would yield inconsequential amounts and be unduly difficult,
expensive and not in the public interest. For these reasons, individuals
under the age of 16 years are exempt from liability for the tax.
Individuals who are residents of a state other than Pennsylvania
are exempt from liability for the tax, but only if all local governments
of the locality where the individual resides either: 1) impose no
tax on the income of a Pennsylvania resident derived from activities
within the locality; or 2) exempt that income from tax. In addition
to this exemption from municipal nonresident tax, certain credits
and deductions against tax are permitted under certain circumstances
as provided in applicable law and regulations.
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.
The primary purpose of this article is to conform the earned
income and net profits tax currently imposed to the Local Tax Enabling
Act, as amended and restated by Act 32 of 2008, and to do so within
the time frame required by Act 32. Any prior enactment imposing a
tax on earned income or net profits of individuals is amended and
restated in its entirety to read as stated in this article. Any other
prior enactment or part of any prior enactment conflicting with the
provisions of this article is rescinded insofar as the conflict exists.
To the extent the same as any enactment in force immediately prior
to adoption of this article, the provisions of this article are intended
as a continuation of such prior enactment and not as a new enactment.
If this article is declared invalid, any prior enactment levying a
similar tax shall remain in full force and effect and shall not be
affected by adoption of this article. If any part of this article
is declared invalid, the similar part of any prior enactment levying
a similar tax shall remain in effect and shall not be affected by
adoption of this article. The provisions of this article shall not
affect any act done or liability incurred, nor shall such provisions
affect any suit or prosecution pending or to be initiated to enforce
any right or penalty or to punish offense under the authority of any
enactment in force prior to adoption of this article. Subject to the
foregoing provisions of this section, this article shall amend and
restate on the effective date any enactment levying a tax on earned
income or net profits in force immediately prior to the effective
date.