This Article shall be known as "The Straban
Township Net Profits and Earned Income Tax Ordinance."
[Amended 1-24-1994 by Ord. No. 49]
As used in this article, the words and phrases
defined in 53 P.S. § 6913, Subsection I, shall have the
meanings ascribed to them in said section.
[Amended 1-11-1993 by Ord. No. 46; 11-28-2011 by Ord. No.
2011-05]
A tax for general revenue purposes, at the rate
of 1%, is hereby imposed on net profits and earned income, as defined
by the Local Tax Enabling Act (as amended from time to time) earned by residents of
Straban Township (with the exception of domestic servants and with
the exception of Maryland residents during such time as Maryland and
Pennsylvania maintain an agreement exempting Maryland residents) on
and after July 1, 1978, and thereafter. A tax for general revenue
purposes, at the rate of 1%, is hereby imposed on net profits and
earned income, as defined by the Local Tax Enabling Act (as amended
from time to time) earned by nonresidents of Straban Township (with
the exception of domestic servants and with the exception of Maryland
residents during such time as Maryland and Pennsylvania maintain an
agreement exempting Maryland residents) on and after January 1, 2012.
These levies shall continue in force and effect from year to year
without annual reenactment.
The income tax officer shall receive such compensation
for his services and expenses as determined by agreement.
If for any reason the tax is not paid when due,
interest at the rate of 6% per annum on the amount of said tax, and
an additional penalty of one-half of one percent (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.
Taxpayers under this article shall be allowed
such credit or deduction from their liability for the tax imposed
by this article for taxes paid to other taxing authorities as is provided
by § 14 of Act No. 511 supra.
The Board of Supervisors, Straban Township,
shall from time to time appoint by resolution an officer to collect
and receive all taxes imposed by this article and to do all things
needful for the efficient administration and enforcement of all the
provisions herein and to set the rate of compensation for such services.
[Added 12-5-2005 by Ord. No. 2005-06]
A. Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the taxing jurisdiction
imposing a tax on earned income or net profits within the taxing district
who employs one or more persons, other than domestic servants, for
a salary, wage, commission or other compensation who has not previously
registered shall, within 15 days after becoming an employer, register
with the York Adams Tax Bureau or other designated tax officer his
name and address and such other information as the Township may require.
B. Every employer having an office, factory, workshop,
branch, warehouse or other place of business, within the taxing jurisdiction
imposing a tax on earned income or net profits within the taxing district
who employs one or more persons, other than domestic servants, for
a salary, wage, commission or other compensation shall deduct at the
time of payment thereof the tax imposed by this article on the earned
income due to his employee or employees and shall, on or before April
30 of the current year, July 31 of the current year, October 31 of
the current year and January 31 of the succeeding year, file a return
and pay to the officer the amount of taxes deducted during the preceding
three-month periods ending March 31 of the current year, June 30 of
the current year, September 30 of the current year and December 31
of the current year, respectively. Such return, unless otherwise agreed
upon between the officer and employer, shall show the name and social
security number of each such employee, the earned income of such employee
during such preceding three-month period, the tax deducted therefrom,
the political subdivisions imposing the tax upon such employee, the
total income of all such employees during such preceding three-month
period and the total tax deducted therefrom and paid with the return.
Any employer who for two of the preceding four quarterly periods has
failed to deduct the proper tax or any part thereof or who has failed
to pay over the proper amount of tax to the taxing authority may be
required by the York Adams Tax Bureau or designated tax officer to
file his return and pay the tax monthly. In such cases, payments of
tax bill be made to the York Adams Tax Bureau or designated tax officer
on or before the last day of the month succeeding the month for which
the tax was withheld.
C. Every employer shall deduct or withhold from employees,
exclusive of domestic servants and Maryland residents, at the following
rates:
(1)
Resident taxpayers at the applicable rates imposed
by the Township and applicable school district on the resident taxpayer's
earned income and net profits.
(2)
Nonresident taxpayers at the rate of no less
than one 1% of the nonresident taxpayer's earned income and net profits.
D. On or before February 28 of the succeeding year, every
employer shall file with the officer:
(1)
An annual return showing the total amount of
earned income paid, the total amount of tax deducted and the total
amount of tax paid to the officer for the period beginning January
1 of the current year and ending December 31 of the current year.
(2)
A return withholding statement for each employee
employed during all or any part of the period beginning January 1
of the current year and ending December 31 of the current year setting
forth the employee's name, address and social security number, the
amount of earned income paid to the employee during said period, the
amount of tax deducted, the political subdivision imposing the tax
upon such employee and the amount of tax paid to the York Adams Tax
Bureau or designated tax officer. Every employer shall furnish two
copies of the individual return to the employee for whom it is filed.
E. Every employer who discontinues business prior to
December 31 of the current year shall, within 30 days after the discontinuance
of business, file the returns and withholding statements hereinabove
required and pay the tax due.
F. Every employer who willfully or negligently fails
or omits to make the deductions required by this section shall be
liable for payment of the taxes which he is required to withhold to
the extent that such taxes have not been recovered from the employee.
G. The failure or omission of any employer to make the
deductions required by this section shall not relieve any employee
from the payment of the tax or from complying with the requirements
of this article relating to the filing of declarations and returns.
H. No employer shall be required to register, deduct
or withhold taxes, file returns or pay taxes with regard to domestic
servants or residents of Maryland.
[Added 12-5-2005 by Ord. No. 2005-06]
A. The Township hereby approves and adopts the cost of
collection schedule, as provided in a resolution of the Township adopted
from time to time, to be imposed by the York Adams Tax Bureau, or
such other tax collection entity hereafter designated by the Township
for the collection of local taxes, upon any taxpayer whose taxes are
or become delinquent and/or remain due and unpaid.
B. The York Adams Tax Bureau, or such other tax collection
entity designated by the Township, is authorized to retain such costs
of collection as set forth in the attached schedule in recovering
delinquent taxes and as permitted to be assessed to delinquent taxpayers
pursuant to law.
[Added 11-28-2011 by Ord. No. 2011-05]
From on and after January 1, 2012, the policies, procedures,
rules, requirements, and regulations for the administration and collection
of the earned income and net profits tax levied by the Township shall
be in accord with those policies, procedures, rules, requirements,
and regulations adopted by the Adams County Tax Collection Committee.
The policies, procedures, rules, requirements, and regulations of
the Adams County Tax Collection Committee, as they may be promulgated,
adopted, repealed, interpreted by the judicial branch, and/or amended
from time to time shall control the administration and collection
of the earned income and net profits tax levied by the Township thereafter.
[Added 11-28-2011 by Ord. No. 2011-05]
The selection of the York Adams Tax Bureau, as formed by the
joint action of the Adams County Tax Collection Committee and the
York County Tax Collection Committee, is confirmed as the designated
collector of earned income and net profits tax levied on or after
January 1, 2011, and on or before December 31, 2011, but uncollected
as of January 1, 2012. CENTAX is hereby confirmed as the designated
collector of earned income and net profits tax levied by the Township
on or after January 1, 2008, and before January 1, 2011, but uncollected
as of January 1, 2012.