This article shall be known as the "West Goshen Township Earned
Income Tax Ordinance of 2010."
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:
COLLECTOR
The person or entity appointed by the Board of Supervisors
as Tax Officer pursuant to the Local Tax Enabling Act to collect the tax.
TAX
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.
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.
[Amended 1-17-2023 by Ord. No. 1-2023]
Although credits and deductions against the tax are permitted under certain circumstances as provided in applicable law and regulations, including as set forth in Article
V of this chapter, no individuals are exempt from the 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 the tax in accordance
with the Local Tax Enabling Act.
Every employer shall register, withhold, and remit the 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 authorization by the TCC having jurisdiction.
The provisions of this enactment are severable and if any of
its provisions are ruled by a court invalid or unconstitutional, such
decision shall not affect or impair any of the remaining provisions
of this enactment. It is declared to be the intention of the governing
body that this enactment would have been adopted if such invalid or
unconstitutional provision had not been included.
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 an 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.
This article shall become effective five days after its enactment
as law provides, and the tax imposed herein shall be collected commencing
on January 1, 2011.