[Adopted 10-12-2020[1]]
[1]
Editor's Note: This ordinance also repealed former Art. II,
Earned Income Tax, adopted 2-14-1977 by Ord. No. 937.
This article is enacted pursuant to the authority granted by
the act of the General Assembly of the Commonwealth of Pennsylvania
known as the "Local Tax Enabling Act," 53 P.S. § 6924.101
et seq., as restated by the requirements of Act 32 of 2008. The provisions
hereof shall become effective on the first day of January 2021, and
shall continue in effect from year to year thereafter without annual
enactment until altered, amended or rescinded by appropriate action
of the Council of the City of Sunbury.
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, 2021.
This article.
The Council of the City of Sunbury, Northumberland County,
Pennsylvania.
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., and as amended in the future.
The tax imposed by this enactment.
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 City of Sunbury, Northumberland County, Pennsylvania.
An employer or taxpayer that is liable for tax.
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.
A.
General purpose resident tax. The taxing authority hereby imposes
a tax for general revenue purposes at the rate of 0.5% on earned income
and net profits of individual residents of the taxing authority and
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 of any kind engaged in within the boundaries of the taxing
authority.
B.
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until this enactment is repealed or the rate is changed.
C.
Combined tax rate applicable to residents and/or nonresidents. Currently,
the total rate applicable to residents and/or nonresidents of the
taxing authority, including the tax imposed by the school district
and municipality in which the individual resides, is 1%.
D.
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.
E.
Applicable laws, regulations, policies, and procedures. The tax shall
be collected and administered in accordance with: 1) all applicable
laws and regulations; and 2) 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.
Although credits and deductions against tax are permitted under
certain circumstances as provided in applicable law and regulations,
no individuals are exempt from 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 tax in accordance with
the Local Tax Enabling Act.
Every employer shall register, withhold, and remit 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 taxing authority acknowledges the Collector may engage one
or more third-party collection agencies to pursue and collect delinquent
tax in situations where the amount of delinquent tax owed is relatively
small and it is therefore cost-prohibitive for the Collector to dedicate
the up-front resources necessary to pursue such delinquent tax. The
taxing authority hereby approves of the imposition on and collection
of a fee from any delinquent taxpayer by any third-party collection
agency engaged by the Collector, provided such fee does not exceed
25% of the amount of tax collected from any taxpayer.
The primary purpose of this article 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 article. Any other
prior enactment or part of any prior enactment conflicting with the
provisions of this article is rescinded insofar as the conflict exists.
To the extent the same as any enactment in force immediately prior
to adoption of this article, the provisions of this article are intended
as a continuation of such prior enactment and not as a new enactment.
If this article 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 article. If any part of this article
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 article. The provisions of this 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 offenses under the authority of any
enactment in force prior to adoption of this article. Subject to the
foregoing provisions of this section, this article 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.
