[Adopted 1-24-1966 by Ord. No. 1966-1 (Ch. 24, Part 3, of
the 1990 Code)]
[Amended 12-30-1969 by Ord. No. 1969-8]
This article is enacted by the Board of Commissioners
of Swatara Township, Dauphin County, Pennsylvania, pursuant to the
authority granted by Act No. 511 of 1965, approved December 31, 1965
(known as the "Local Tax Enabling Act"),[1] as amended, and shall be known as the "Swatara Township
Earned Income Tax Ordinance." The provisions hereof shall become effective
on January 1, 1970.
[1]
Editor's Note: See 53 P.S. § 6901
et seq. and 53 P.S. § 6924.101 et seq.
[Amended 12-30-1969 by Ord. No. 1969-8]
The provisions of § 13 of the Local
Tax Enabling Act (Act No. 511 of 1965[1]) are incorporated herein by reference as required by law.
Where options are provided in said § 13, this article designates
the option selected, except that Swatara Township reserves the right
to change the options regarding filing of returns and times of payment,
by action duly taken by its Board of Commissioners, by regulation,
resolution, or ordinance, as the case may require.
[1]
Editor's Note: See 53 P.S. § 6913.
A.
A tax for general purposes is hereby imposed at the
rate of 1% on the following:
(1)
Earned income received or earned on or after January
1, 1995, by residents of Swatara Township.
(2)
Earned income received or earned on and after January
1, 1995, by nonresidents of Swatara Township within Swatara Township.
(3)
Net profits received or earned on and after January
1, 1995, by residents of Swatara Township.
(4)
Net profits received or earned on or after January
1, 1995, in Swatara Township by nonresidents of Swatara Township from
businesses, professions or other activities conducted in Swatara Township.
B.
The tax levied upon earned income shall relate to
and be imposed upon that earned income paid by an employer or on his
behalf to a taxpayer who is employed by or renders service to him.
The tax levied upon net profits herein shall relate to and be imposed
on the net profits of any business, profession or other activity carried
on by any taxpayer.
C.
The tax hereby levied and assessed shall be applicable
to earned income received and to net profits earned on and after January
1, 1995, through December 31, 1995, and shall continue in force and
effect for each calendar year thereafter, as provided in the Local
Tax Enabling Act, Act No. 511 of the Session of 1965 of the General
Assembly, as amended.[2]
[2]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 et seq.
[1]
Note: This ordinance also provided that this
section is amended to read as stated, "subject to the repealer provisions
of this ordinance," which provide, in § 5 thereof:
"Section 5. Effective Date - Repealer. The
provisions of this ordinance shall take effect January 1, 1995. Nothing
contained herein shall be considered to be a repealer by implication
or otherwise of the provisions of Ord. No. 1966-1, 1-24-1966, as reenacted
thereafter, as they may apply to earned income and net profits of
taxpayers in calendar years ending December 31, 1994, or in fiscal
years commencing prior thereto and ending prior to December 31, 1995,
which shall remain in full force and effect with respect to such earned
income and net profits. Subject to valid enactment of this ordinance
without appeal effective January 1, 1995, all prior ordinances or
parts thereof inconsistent herewith are hereby modified, amended and
repealed by the provisions of this ordinance, which shall thereafter
govern the taxation of such earned income or net profits."
[Amended 12-30-1969 by Ord. No. 1969-8]
A.
Net profits. Every taxpayer making net profits in
any year beginning with the year 1970 shall file, on or before April
15, a declaration of his estimated net profits for the current year;
shall pay the tax due thereon in quarterly installments, on or before
April 15, June 15, September 15 of the current year and January 15
of the succeeding year; and shall file a final return and pay to the
Officer or Bureau the balance of the tax due, on April 15 of the succeeding
year, all as provided in § 13, III-A(3), of the Local Tax
Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6913.
C.
Earned income not subject to withholding. Every taxpayer
who is employed for a salary, wage, commission or other compensation
and who received any earned income not subject to the provisions relating
to collection at source, shall, beginning with the year 1970, make
and file with the Officer on a form prescribed or approved by the
Officer, a quarterly return 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, setting forth the aggregate amount of earned
income not subject to withholding by him during the 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, and subject to the tax, together with such other information
as the Officer may require. Every taxpayer making such return shall,
at the time of filing thereof, pay to the Officer the amount of tax
shown as due thereon. All as provided in § 13, III-B(2)
of the Local Tax Enabling Act.[3]
[3]
Editor's Note: See 53 P.S. § 6913.
[Amended 12-30-1969 by Ord. No. 1969-8; 4-14-1976 by Ord. No. 1976-12; 6-8-1994 by Ord. No. 1994-6]
A.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the geographical
area of Swatara Township shall deduct the tax imposed by this article
on the earned income payable by him to his employee or employees.
Said employers shall file quarterly returns and final returns and
pay quarterly to the Officer the amount of taxes deducted, all as
set forth in § 13, IV(b), of the Local Tax Enabling Act.[1] The returns shall be for calendar quarters and shall be
returned and the tax paid on or before April 30, July 31, and October
31 of the current year, and January 31 of the succeeding year. 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 subdivisions imposing the tax upon
such employee, the amount of tax paid to the Officer. Every employer
shall furnish two copies of the individual return to the employee
for whom it is filed.
[1]
Editor's Note: See 53 P.S. § 6913.
B.
Every employer who discontinues business prior to
December 31 of the current year shall, within 30 days after discontinuance
of business, file returns and withholding statements hereinabove required
and pay the tax due.
C.
No employer shall be required to register, deduct
taxes, file returns or pay taxes in the cases of domestic servants.
[Amended 12-30-1969 by Ord. No. 1969-8]
The Income Tax Officer or Bureau shall be selected
from time to time by action of the Board of Commissioners of Swatara
Township. Such Officer or Bureau shall have the powers and duties,
and be subject to the penalties, provided in the "Local Tax Enabling
Act," Act 511 of the 1965 Session of the General Assembly.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 et seq.
[Amended 6-8-1994 by Ord. No. 1994-6]
The tax imposed in § 261-12 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 Swatara Township to impose said tax under existing law, the Constitution of the United States of America, or the Constitution and laws of the Commonwealth of Pennsylvania.
