This article is enacted pursuant to the authority
granted by Act No. 511 of 1965, effective January 1, 1966 (known as
the "Local Tax Enabling Act") and shall be known as the "Earned Income Tax." The provisions
hereof shall become effective on the first day of January, 1968.
The provisions of Section 13 of the Local Tax
Enabling Act (Act No. 511 of 1965) are incorporated herein by reference, except that where
options are provided in said Section 13, this article designates the
option selected, and except as where hereinafter specifically provided
otherwise.
[Amended 11-16-1998 by Ord. No. 409]
A tax for general revenue purposes in the amount
of 1/2 of 1% is hereby imposed on salaries, wages, commissions and
other compensations earned by residents of the Township of South Fayette,
Allegheny County, Pennsylvania, and on salaries, wages, commissions
and other compensation earned during said period by nonresidents of
the Township of South Fayette for work done or services performed
or rendered in the Township of South Fayette and on the net profits
earned during said period from businesses, professions or other activities
conducted by residents of the Township of South Fayette and on the
net profits earned during said period from businesses, professions
or other activities conducted in the Township of South Fayette by
nonresidents.
The Income Tax Officer shall be selected from
time to time by resolution of and shall receive such compensation
for his services and expenses as determined from time to time by the
Board of Commissioners of South Fayette Township. Such Officer shall
have the powers and duties and be subject to the penalties provided
in the Local Tax Enabling Act.
If for any reason the tax is not paid when due,
interest at the rate of 6% per annum on the amount of the tax and
an additional penalty of 1/2 of 1% of the amount of the unpaid tax
for each month or fraction thereof during which the tax remains unpaid
shall be added and collected. Where suit is brought for the recovery
of any such tax, the person liable therefor shall, in addition, be
liable for the costs of collection and the interest and penalties
herein imposed.
The tax imposed in §
220-3 of this article shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of the Township of South Fayette to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.