[Ord. 5-1986, 12/29/1986, § 1]
The intent of this article is to exercise all the powers granted
and to make taxable all transfers made subject to the transfer tax
under the Act and to exercise all authority granted to the municipality
by the Act.
[Ord. 5-1986, 12/29/1986, § 2]
1. Pursuant to the authority contained in the Local Tax Enabling Act,
Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901 et seq.,
a tax for the purpose of providing revenue for general Township purposes
is hereby levied, assessed and imposed upon the transfer of real property
or an interest in real property within the limits of Thornbury Township,
regardless of where the instruments making the transfers are made,
executed or delivered or where the actual settlements on the transfer
take place, at the rate of 1% of the amount of the value of said real
property or interest therein, as herein defined.
2. This article shall be known and may be cited as the "Thornbury Township
Realty Transfer Tax Ordinance."
[Ord. 5-1986, 12/29/1986, § 3]
The following words when used in this article shall have the
meanings ascribed to them in this section:
ACQUIRED COMPANY
A real estate company is an acquired company upon a change
in the ownership interest in the company, however effected, if the
change: (1) does not affect the continuity of the company; and (2)
of itself or together with prior changes has the effect of transferring,
directly or indirectly, 90% or more of the total ownership interest
in the company within a period of three years.
ASSOCIATION
A partnership, limited partnership, or any other form of
unincorporated enterprise, owned or conducted by two or more persons,
other than a private trust or decedent's estate.
CORPORATION
A corporation, joint stock association, business trust or
banking institution which is organized under the laws of the Commonwealth
of Pennsylvania, the United States, or any other state, territory,
or foreign country, or dependency.
DOCUMENT
Any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or demise of title to real estate, but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof unless the consideration is payable over a period of time exceeding 30 years or instruments which solely grant, vest or confirm a public utility easement. A document shall also include a declaration of acquisition required to be presented for recording pursuant to § 27-107, Subsection
2, hereof.
FAMILY FARM CORPORATION
A corporation of which at least 75% of its assets are devoted
to the business of agriculture and at least 75% of each class of stock
of the corporation is continuously owned by members of the same family.
The business of agriculture shall not be deemed to include (1) recreational
activities such as, but not limited to, hunting, fishing, camping,
skiing, competition or racing; (2) the raising, breeding or training
of game animals or game birds, fish, cats, dogs or pets or animals
intended for use in sporting or recreational activities; (3) fur farming;
(4) stockyard and slaughterhouse operations; (5) manufacturing or
processing operations of any kind; (6) with respect to real estate
acquired after February 16, 1986, a family farm corporation is an
acquired company when, because of voluntary or involuntary dissolution,
it ceases to be a family farm corporation or when, because of issuance
or transfer of stock or because of acquisition or transfer of assets
that are devoted to the business of agriculture, it fails to meet
the minimum requirements of a family farm corporation under this article.
MEMBERS OF THE SAME FAMILY
Any individual, such individual's brothers and sisters,
the brothers and sisters of such individual's parents and grandparents,
the ancestors and lineal decedents of any of the foregoing, a spouse
of any of the foregoing and the estate of any of the foregoing. Individuals
related by the half blood or legal adoption shall be treated as if
they were related by the whole blood.
PERSON
Every natural person, association or corporation. Whenever
used in any clause prescribing and imposing a fine or imprisonment
or both, the term "person," as applied to associations, shall include
the responsible members or general partners thereof and, as applied
to corporations, the officers thereof.
REAL ESTATE
(1)
Any lands, tenements or hereditaments within the Commonwealth
of Pennsylvania, including, without limitation, buildings, structures,
fixtures, mines, minerals, oil, gas, quarries, spaces with or without
upper or lower boundaries, trees and other improvements, immovables
or interests which by custom, usage or law pass with a conveyance
of land, but excluding permanently attached machinery and equipment
in an industrial plant.
(3)
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
REAL ESTATE COMPANY
A corporation or association which is primarily engaged in
the business of holding, selling or leasing real estate, 90% or more
of the ownership interest in which is held by 35 or fewer persons
and which: (1) derives 60% or more of its annual gross receipts from
the ownership or disposition of real estate; or (2) holds real estate,
the value of which comprises 90% or more of the value of its entire
tangible asset holdings exclusive of tangible assets which are freely
transferable and actively traded on an established market.
TITLE TO REAL ESTATE
(1) Any interest in real estate which endures for a period
of time, the termination of which is not fixed or ascertained by a
specific number of years, including, without limitation, an estate
in fee simple, life estate or perpetual leasehold; (2) any interest
in real estate enduring for a fixed period of years but which, either
by reason of the length of the terms or the grant of a right to extend
the term by renewal or otherwise, consists of a group of rights approximating
those of an estate in fee simple, life estate or perpetual leasehold,
including without limitation, a leasehold interest or possessory interest
under a lease or occupancy agreement for a term of 30 years or more
or a leasehold interest or possessory interest in real estate in which
the lessee has equity; provided, however, in determining the term
of a lease, it shall be presumed that a right or option to renew or
extend a lease will be exercised if the rental charge to the lessee
is fixed or if a method for calculating the rental charge is established.
TRANSACTION
The making, executing, delivering, accepting or presenting
for recording of a document.
VALUE
(1)
In the case of any bona fide sale of real estate at arm's
length for actual monetary worth, the amount of the actual consideration
therefor, paid or to be paid, including liens or other encumbrances
thereon existing before the transfer and not removed thereby, whether
or not the underlying indebtedness is assumed, and ground rents, or
a commensurate part thereof where such liens or other encumbrances
and ground rents also encumber or are charged against other real estate;
provided, that where such documents shall set forth a nominal consideration,
the "value" thereof shall be determined from the price set forth in
or actual consideration for the contract of sale.
(2)
In the case of a gift, sale by execution upon a judgment or
upon the foreclosure of a mortgage by a judicial officer, transactions
without consideration or for consideration less than the actual monetary
worth of the real estate, a taxable lease, an occupancy agreement,
a leasehold or possessory interest, any exchange of properties, or
the real estate of an acquired company, the actual monetary worth
of the real estate determined by adjusting the assessed value of the
real estate for local real estate tax purposes for the common level
ratio of assessed values to market values of the taxing district as
established by the State Tax Equalization Board, or a commensurate
part of the assessment where the assessment includes other real estate.
(3)
In the case of an easement or other interest in real estate,
the value of which is not determinable under subparagraphs (1) or
(2), the actual monetary worth of such interest.
(4)
The actual consideration for or actual monetary worth of any
executory agreement for the construction of buildings, structures
or other permanent improvements to real estate between the grantor
and other persons existing before the transfer and not removed thereby
or between the grantor, the agent or principal of the grantor or a
related corporation, association or partnership and the grantee existing
before or effective with the transfer.
[Ord. 5-1986, 12/29/1986, § 4]
Every person who makes, executes, delivers, accepts or presents
for recording any document or in whose behalf any document is made,
executed, delivered, accepted or presented for recording, shall be
subject to pay for and in respect to the transaction or any part thereof,
or for and in respect of the vellum parchment or paper upon which
such document is written or printed, a tax payable to the Township
of Thornbury, Delaware County, Pennsylvania, at the rate of 1% of
the value of the real estate represented by such document, which tax
shall be payable at the earlier of the time the document is presented
for recording or within 30 days of acceptance of such document or
within 30 days of becoming an acquired company.
[Ord. 5-1986, 12/29/1986, § 5]
The United States, the Commonwealth of Pennsylvania or any of
their instrumentalities, agencies or political subdivisions shall
be exempt from payment of the tax imposed by this article. The exemption
of such governmental bodies shall not, however, relieve any other
party to a transaction from liability for the tax.
[Ord. 5-1986, 12/29/1986, § 6]
1. The tax imposed by this article shall not be imposed upon the following
transactions:
A. A transfer to the Commonwealth or to any of its instrumentalities,
agencies or political subdivisions by gift, dedication or deed in
lieu of condemnation or deed of confirmation in connection with condemnation
proceedings, or a reconveyance by the condemning body of the property
condemned to the owner of record at the time of condemnation, which
reconveyance may include property line adjustments provided said reconveyance
is made within one year from the date of condemnation.
B. A document which the Commonwealth is prohibited from taxing under
the Constitution or statutes of the United States.
C. A conveyance to a municipality, township, school district or county
pursuant to acquisition by the municipality, township, school district
or county of a tax-delinquent property at sheriff sale or tax claim
bureau sale.
D. A transfer for no or nominal actual consideration which corrects
or confirms a transfer previously recorded, but which does not extend
or limit existing record legal title or interest.
E. A transfer or division in kind for no or nominal actual consideration
of property passed by testate or intestate succession and held by
cotenants; however, if any of the parties take shares greater in value
than their undivided interest, tax is due on the excess.
F. A transfer between husband and wife, between persons who were previously
husband and wife who have since been divorced, provided the property
or interest therein subject to such transfer was acquired by the husband
and wife or husband or wife prior to the granting of the final decree
in divorce, between parent and child or the spouse of such child,
between brother or sister or spouse of a brother or sister and brother
or sister or the spouse of a brother or sister and between a grandparent
and grandchild or the spouse of such grandchild, except that a subsequent
transfer by the grantee within one year shall be subject to tax as
if the grantor were making such transfer.
G. A transfer for no or nominal actual consideration of property passing
by testate or intestate succession from a personal representative
of a decedent to the decedent's devisee or heir.
H. A transfer for no or nominal actual consideration to a trustee of
an ordinary trust where the transfer of the same property would be
exempt if the transfer was made directly from the grantor to all of
the possible beneficiaries, whether or not such beneficiaries are
contingent or specifically named. No such exemption shall be granted
unless the recorder of deeds is presented with a copy of the trust
instrument that clearly identifies the grantor and all possible beneficiaries.
I. A transfer for no or nominal actual consideration from a trustee
to a beneficiary of an ordinary trust.
J. A transfer for no or nominal actual consideration from trustee to
successor trustee.
K. A transfer:
(1)
For no or nominal actual consideration between principal and
agent or straw party.
(2)
From or to an agent or straw party where, if the agent or straw
party were his principal, no tax would be imposed under this article.
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Where the document by which title is acquired by a grantee or
statement of value fails to set forth that the property was acquired
by the grantee from, or for the benefit of, his principal, there is
a rebuttable presumption that the property is the property of the
grantee in his individual capacity if the grantee claims an exemption
from taxation under this subsection.
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L. A transfer made pursuant to the statutory merger or consolidation
of a corporation or statutory division of a nonprofit corporation,
except where the department reasonably determines that the primary
intent for such merger, consolidation or division is avoidance of
the tax imposed by this article.
M. A transfer from a corporation or association of real estate held
of record in the name of the corporation or association where the
grantee owns stock in the corporation or an interest in the association
in the same proportion as his interest in or ownership of the real
estate being conveyed and where the stock of the corporation or the
interest in the association has been held by the grantee for more
than two years.
N. A transfer from a nonprofit industrial development agency or authority
to a grantee or property conveyed by the grantee to that agency or
authority as security for a debt of the grantee or a transfer to a
nonprofit industrial development agency or authority.
O. A transfer from a nonprofit industrial development agency or authority
to a grantee purchasing directly from it, but only if:
(1)
The grantee shall directly use such real estate for the primary
purpose of manufacturing, fabricating, compounding, processing, publishing,
research and development, transportation, energy conversion, energy
production, pollution control, warehousing or agriculture.
(2)
The agency or authority has the full ownership interest in the
real estate transferred.
P. A transfer by a mortgagor to the holder of a bona fide mortgage in
default in lieu of a foreclosure or a transfer pursuant to a judicial
sale in which the successful bidder is the bona fide holder of a mortgage,
unless the holder assigns the bid to another person.
Q. Any transfer between religious organizations or other bodies or persons
holding title for a religious organization if such real estate is
not being or has not been used by such transferor for commercial purposes.
R. A transfer to a conservancy which possesses a tax-exempt status pursuant
to § 501(c) of the Internal Revenue Code of 1954, 68A Stat.
3, 26 USC § 501(c)(3) and which has as its primary purpose
preservation of land for historic, recreational, scenic, agricultural
or open space opportunities.
S. A transfer of real estate devoted to the business of agriculture
to a family farm corporation by a member of the same family which
directly owns at least 75% of each class of the stock thereof.
T. A transfer between members of the same family of an ownership interest
in a real estate company or family farm, corporation.
U. A transaction wherein the tax due is $1 or less.
V. Leases for the production or extraction of coal, oil, natural gas
or minerals and assignments thereof. In order to exercise any exclusion
provided in this section, the true, full and complete value of the
transfer shall be shown on the statement of value. For leases of coal,
oil, natural gas or minerals, the statement of value may be limited
to an explanation of the reason such document is not subject to tax
under this article.
[Ord. 5-1986, 12/29/1986, § 7]
1. Except as excluded in §
24-106 hereof, documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this article, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
2. Within 30 days after becoming an acquired company, the company shall
present for recording a declaration of acquisition with the Recorder
of Deeds of Delaware County for the purpose of noting thereon or the
affixation thereto of such documentary stamps or other evidence of
the payment of this tax as required by law. Such declaration shall
set forth the value of the real estate holdings of the acquired company
in Delaware County.
[Ord. 5-1986, 12/29/1986, § 8]
1. Where there is a transfer of a residential property by a licensed
real estate broker which property was transferred to him within the
preceding year as consideration for the purchase of other residential
property, a credit for the amount of the tax paid at the time of the
transfer to him shall be given to him toward the amount of the tax
upon the transfer.
2. Where there is a transfer by a builder of residential property which
was transferred to the builder within the preceding year as consideration
for the purchase of new, previously unoccupied residential property,
a credit for the amount of the tax paid at the time of the transfer
to the builder shall be given to the builder toward the amount of
the tax due upon the transfer.
3. Where there is a transfer of real estate which is demised by the
Grantor, a credit for the amount of the tax paid at the time of the
demise shall be given the grantor toward the tax, due upon the transfer.
4. Where there is a conveyance by deed of real estate which was previously
sold under a land contract by the grantor, a credit for the amount
of tax paid at the time of the sale shall be given the grantor toward
the tax due upon the deed.
5. If the tax due upon the transfer is greater than the credit given
under this section, the difference shall be paid. If the credit allowed
is greater than the amount of tax due, no refund or carry-over credit
shall be allowed.
[Ord. 5-1986, 12/29/1986, § 9]
The tax herein imposed shall be fully paid and have priority
out of the proceeds of any judicial sale of real estate before any
other obligation, claim, lien, judgment, estate or cost of the sale
and of the writ upon which the sale is made, and the sheriff or other
officer conducting such sale shall pay the tax herein imposed out
of the first monies paid to him in connection therewith. If the proceeds
of the sale are insufficient to pay the entire tax herein imposed,
the purchaser shall be liable for the remaining tax.
[Ord. 5-1986, 12/29/1986, § 10]
Where real estate or an interest in real estate lying partly
within the boundaries of Thornbury Township, Delaware County, and
partly without said boundaries is transferred, the tax herein imposed
shall be calculated upon such portion of the value as shall be represented
by the portion of the real estate or interest therein lying within
the boundaries of the Township as determined by the Realty Transfer
Tax Statement of Value filed with the Recorder of Deeds, or, if no
such filing is required, by affidavit of the transferor, or as separately
stated in the document of transfer; provided, however, such value
shall in no event be less than the highest assessed valuation for
local tax purposes placed upon the real estate or the interest in
the real estate in the assessment of the property within the Township.
[Ord. 5-1986, 12/29/1986, § 11]
Every document lodged with or presented to the Recorder of Deeds
of Delaware County for recording shall set forth therein and as a
part of such document the true, full and complete value thereof. When
the full, complete and actual consideration for the transfer which
is subject to the tax is not set forth in the document, the person
liable for the tax shall, contemporaneously with the filing of the
document, file with the Recorder of Deeds a "realty transfer tax statement
of value" identical to that promulgated by the Department of Revenue
of the Commonwealth of Pennsylvania or, in the instance of an "acquired
company," a "realty transfer tax declaration of acquisition" identical
to that promulgated by the Department of Revenue of the Commonwealth
of Pennsylvania. The provisions of this section shall not apply to
any excludable real estate transfers which are exempt from taxation
based in family relationship.
[Ord. 5-1986, 12/29/1986, § 12]
The tax imposed hereby, including any amount payable to the Township based on a redetermination of the amount of tax due by the Commonwealth of Pennsylvania pursuant to §
24-114 hereof, shall be collected by the Recorder of Deeds of Delaware County who shall act as agent for the Township in the collection of the transfer tax as provided in 65 P.S. § 11011-6, as amended. The tax thus collected shall be payable by the Recorder to the Treasurer of Thornbury Township, Delaware County, at least monthly or at such other intervals as the Township and the Recorder of Deeds shall mutually determine.
[Ord. 5-1986, 12/29/1986, § 13]
The payment of the tax imposed by this article when received
by the Recorder of Deeds shall be evidenced by the affixing of a documentary
stamp or stamps or other evidence of payment as approved by the Pennsylvania
Department of Revenue.
[Ord. 5-1986, 12/29/1986, § 14]
1. In the event a determination or redetermination of transfer tax due
is made by the Pennsylvania Department of Revenue pursuant to § 1111-C
of Act 1986-77, 72 P.S. § 8111-C, such determination or
redetermination shall be deemed to have been also made by the Secretary
of Thornbury Township, Delaware County, and there shall be due and
owing to the Township, as additional transfer tax, the amount determined
or redetermined by the Department to be due the Commonwealth of Pennsylvania.
2. Upon a redetermination of the amount of realty transfer tax due by
the Commonwealth of Pennsylvania, the Recorder shall re-record the
document only when the transfer tax imposed by this article has been
paid.
[Ord. 5-1986, 12/29/1986, § 15]
The Secretary of Thornbury Township, Delaware County, is hereby
charged with the enforcement of the provisions of this article and
is hereby authorized and empowered to prescribe, adopt and enforce
rules and regulations relating to the registration and notation of
transactions, the collection of transfer taxes, interest and penalties
due hereunder, the prosecution of violations hereunder, and any other
matter pertaining to the administration and enforcement of the provisions
of this article. Provided, however, the regulations which have been
promulgated by the Pennsylvania Department of Revenue under 72 P.S.
§ 8101-C et seq., as the same are from time to time amended,
are incorporated into and made a part of this article and shall be
deemed to have been adopted by the Township Secretary.
[Ord. 5-1986, 12/29/1986, § 16; as amended by Ord.
2-2006, 11/15/2006, § 1]
In the event the correct amount of the tax imposed under this
article is not paid by the last date prescribed for timely payment,
the Township of Thornbury, pursuant to § 1102-D of the Tax
Reform Code of 1971, 72 P.S. § 8102-D, authorizes and directs
the Pennsylvania Department of Revenue to determine, collect and enforce
the tax, interest and penalties. Any tax imposed under this article
which 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. 53, 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 § 806 of the
Act of April 9, 1929, P.L. 343, No. 176, 72 P.S. § 806J,
as amended, known as the "Fiscal Code," or the maximum interest rate
permitted under the Municipal Claims and Tax Liens Act for Tax Claims.
[Ord. 5-1986, 12/29/1986, § 17; as amended by Ord.
7-1996, 8/7/1996, § XI(17); and by Ord. 2-2005, 7/6/2005]
1. It shall be unlawful for any person to:
A. Accept or present for recording or cause to be accepted or presented
for recording any document, without the full amount of the tax thereon
being duly paid.
B. Fail, neglect or refuse to comply with or violate the provisions
of this article or the rules and regulations prescribed, adopted and
promulgated by the Secretary under the provisions of this article.
2. Any person, partnership or corporation who or which has violated
or permitted the violation of any provision of this article, upon
being found liable therefor in a civil enforcement proceeding commenced
by the Township, shall pay a judgment of not more than $600 plus all
court costs. No judgment shall commence or be imposed, levied or payable
until the date of the determination of a violation by a 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, at which time, in addition to any penalties, the
violator shall be liable for any attorney's fees and costs incurred
by the Township. Each day that a violation continues or each section
of this article the violation of any provision of this article, upon
being found liable therefor in a civil enforcement proceeding commenced
by the Township, shall pay a judgment of not more than $600 plus all
court costs. No judgment shall commence or be imposed, levied or payable
until the date of the determination of a violation by a 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, at which time, in addition to any penalties, the
violator shall be liable for any attorney's fees and costs incurred
by the Township. Each day that a violation continues or each section
of this article which shall be found to have been violated shall constitute
a separate violation.
[Ord. 7-2010, 12/1/2010, § 1]
In 1970, in accordance with the "Local Tax Enabling Act," Act
of December 31, 1965, P.L. No. 511, the Township adopted an ordinance
which provided for the imposition of an earned income and net profits
tax at the rate of 1% for general revenue purposes on residents of
the Township of Thornbury. Act 32 of 2008 changed and imposed additional
requirements regarding the collection of earned income and net profits
taxes. The Township desires to make changes to the terms of the currently
effective tax levy primarily to conform to the requirements of Act
32 of 2008. The nature of the tax will be substantially the same as
the earned income and net profits tax currently levied subject to
the changes required by Act 32.
[Ord. 7-2010, 12/1/2010, § 2]
All terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., shall have the meanings set forth therein. The following
terms shall have the meanings set forth herein by adding and integrating
alphabetically the following definitions:
COLLECTOR
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
TAX
The tax imposed by this enactment and 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.
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.
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.
[Ord. 7-2010, 12/1/2010, § 3]
1. 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.
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"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."
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2. Ongoing Tax. The tax shall continue at the above rates during the
current tax year and each tax year thereafter, without annual re-enactment,
until this enactment is repealed or the rate is changed.
3. 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%.
4. Municipal Tax Rate Applicable to Nonresidents. Currently, the total
rate applicable to non-residents working within the taxing authority
based on the municipal non-resident tax rate is 1%.
5. 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.
6. Applicable Laws, Regulations, Policies, and Procedures. The tax shall
be collected and administered in accordance with: (A) all applicable
laws and regulations; and (B) 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.
[Ord. 7-2010, 12/1/2010, § 4]
Although credits and deductions against 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.
[Ord. 7-2010, 12/1/2010, § 5]
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.
[Ord. 7-2010, 12/1/2010, § 6]
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act.
[Ord. 7-2010, 12/1/2010, § 7]
The tax will be collected from individuals and employers by
the collector.
[Ord. 7-2010, 12/1/2010, § 8]
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 authorization by
the TCC having jurisdiction.
[Ord. 7-2010, 12/1/2010, § 10]
The primary purpose of this enactment 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 or part of
any prior enactment conflicting with the provisions of this enactment
is rescinded insofar as the conflict exists. To the extent the same
as any enactment in force immediately prior to adoption of this enactment,
the provisions of this enactment are intended as a continuation of
such prior enactment and not as a new enactment. If this enactment
is declared invalid, any prior enactment levying a similar tax shall
remain in full force and effect and shall not be affected in any manner
by adoption of this enactment. The provisions of this enactment 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 enactment. Subject to
the foregoing provisions of this section, this enactment shall supersede
and repeal on the effective date any enactment levying a tax on earned
income or net profits in force immediately prior to the effective
date.