[Ord. 8, 3/7/1972, § 1]
A tax of 1/2% is hereby levied on earned income received and
on net profits earned (a) by persons within Hunlock Township and (b)
by persons who are residents of Hunlock Township. The effective date
of this Part 1 is March 13, 1972, and the tax shall continue in force
on a calendar year basis or taxpayer fiscal year basis.
[Ord. 8, 3/7/1972, § 2]
1.
The provisions of § 13 of the Local Tax Enabling Act, from
"I Definitions" through "IX Fines and Penalties . . ." inclusive,
are hereby included in this Part and incorporated herein by reference
and as required by such Act shall be construed to be a part of the
tax levied and assessed by this Part.
2.
In accordance with the provisions of III A (1) of § 13,
the supervisors of Hunlock Township as the governing body elect to
require the filing of a declaration of estimated net profits and quarterly
payments.
3.
In accordance with the provisions of III A (4) of § 13,
the Income Tax Officer is authorized to provide by regulation for
the making and filing of adjusted declarations of estimated net profits,
etc., as set forth in such subsection.
4.
In accordance with the provisions of III B of § 13, the
Supervisors of Hunlock Township as the governing body elect to require
every taxpayer to make and file a final return as set forth in the
first paragraph of such subsection.
5.
In accordance with the provisions of III B of § 13, the
Supervisors of Hunlock Township as the governing body elect to require
every taxpayer, who is employed for a salary, etc., and who received
any earned income not subject to withholding, to make and file an
annual return as set forth in the second paragraph of such subsection.
[Ord. 8, 3/7/1972, § 3]
1.
In accordance with the provisions of § 14 of the Local
Tax Enabling Act:
A.
Payment of any tax to any political subdivision pursuant to an ordinance
or resolution passed or adopted prior to the effective date of such
act shall be credited to and allow as a deduction from the liability
off taxpayers for any like tax imposed by this Part 1.
B.
Payment of any tax on salaries, wages, commissions, other compensation
or net profits of businesses, professions or other activities to a
political subdivision other than the Northwest Area School District
by residents thereof pursuant to an ordinance or resolution passed
or adopted under the authority of such act shall be credited to and
allowed as a deduction from the liability of such persons for any
other like tax imposed by this Part 1.
C.
Payment of any tax on income to any political subdivision other than
that Northwest Area School District by residents thereof pursuant
to an ordinance or resolution passed or adopted under the authority
of such Act shall, to the extent that such income includes salaries,
wages, commissions, other compensation or net profits of businesses,
professions, or other activities, but in such proportion as hereinafter
set forth, be credited to and allowed as a deduction from the liability
of such persons for any other tax imposed by this Part 1.
D.
Payment of any tax on income to any state or to any political subdivision
thereof other than the Northwest Area School District by residents
thereof, pursuant to any state or local law, shall, to the extent
that such income includes salaries, wages, commissions, or other compensation
or net profits of businesses, professions or other activities, but
in such proportions as hereinafter set forth, be credited to and allowed
as a deduction from the liability of such persons for any other tax
imposed by this Part 1, if residents of the political subdivision
in Pennsylvania receive credits and deductions of a similar kind to
a like degree from the tax on income imposed by the other state or
political subdivision thereof.
E.
Payment of any tax on income to any state other than Pennsylvania
or to any political subdivision located outside the boundaries of
this commonwealth, by residents of a political subdivision located
in Pennsylvania, shall, to the extent that such income include salaries,
wages, commissions, or other compensation or net profits of businesses,
professions or other activities, but in such proportions as hereinafter
set forth, be credited to and allowed as a deduction from the liability
of such persons for any other tax imposed by this Part 1.
F.
Where a credit or a deduction is allowable in any of the several
cases hereinabove provided, it shall be allowed in proportion to the
concurrent periods for which taxes are imposed by the other state
or respective political subdivisions, but not in excess of the amount
previously paid for a concurrent period.
[Ord. 8, 3/7/1972, § 4]
The Supervisors of Hunlock Township shall appoint by resolution,
an Income Tax Officer and such clerks, collectors, assistants and
employees as may be deemed necessary for the assessment and collection
of taxes imposed by this Part. The Supervisors may make a joint agreement
with other political subdivisions and may agree to appoint one person
or agency to collect taxes upon earned income imposed by other political
subdivisions and Hunlock Township. The Supervisors of Hunlock Township
shall by resolution determine the compensation to be paid to the Income
Tax Officer for his services and expenses, fix the amount of the bond
to be furnished by the Officer, and designate the custodian of such
bond.
[Ord. 8, 3/7/1972, § 5]
The Supervisors of Hunlock Township shall provide for not less
than one examination each year of the books, accounts and records
of the Income Tax Collector by a certified public accountant appointed
by them by resolution.
[Ord. 8, 3/7/1972, § 6]
The Income Tax Officer, in addition to the powers and duties
set forth in "V. Powers and Duties of Officer" as set forth in § 13
of the Local Tax Enabling Act, shall also have the powers set forth
in §§ 18, 19, 20 and 21, of such Act in relation to
collection of taxes, which sections are hereby incorporated herein
by reference.
