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:
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
January 1, 2012.
The Board of Supervisors of the Township of East Hempfield.
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.
The tax imposed by this enactment.
East Hempfield Township, Lancaster County.
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.
The period from January 1 to December 31.
The Tax Collection Committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
Any tax collection district to which the taxing authority
or any part of the taxing authority is assigned under the Local Tax
Enabling Act.
This article.
A.
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.
B.
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,
or any kind engaged in within the boundaries of the taxing authority.
C.
Ongoing tax. The tax shall continue at the above rates during the
current tax year and each tax year thereafter, without annual reenactment,
until this enactment is repealed or the rate is changed.
D.
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%. This combined tax rate is included solely for the
purpose of providing information applicable on the date of adoption
of this article. This combined tax rate might change if the school
district changes the tax rate imposed by the school district.
E.
Municipal tax rate applicable to nonresidents. Currently, the total
rate applicable to nonresidents working within the taxing authority
based on the municipal nonresident tax rate is 1%.
F.
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.
G.
Applicable laws, regulations, policies, and procedures. The tax shall
be collected and administered in accordance with all applicable laws
and regulations, and with regulations, 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.
A.
Individuals under age 16.
(1)
This governing body finds that:
(a)
Minors of various age groups have traditionally, and with judicial
sanction, been considered as comprising separate classes for many
legislative purposes; and
(b)
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.
(2)
For these reasons, individuals under the age of 16 years are exempt
from liability for the tax.
B.
Municipal nonresident tax; residents of other states if similar exemption
in other state.
(1)
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:
(2)
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 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 the Local Tax Enabling
Act.
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 imposing a
tax on earned income or net profits of individuals is amended and
restated in its entirety to read as stated in this enactment. Any
other 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 by adoption of this enactment. If any part
of this enactment 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 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 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.[1]
This enactment is adopted and enacted November 27, 2013. The
provisions involving the nonresident tax are effective November 1,
2014. All the remaining provisions are currently effective under Ordinance
No. 2011-15.[1]
[1]
Editor's Note: A complete copy of said ordinance is on
file in the Township offices.
