This article shall be known as the "New Hope
Borough Earned Income Tax Ordinance."
This article is enacted and adopted under and
by virtue of the authority of the Act of December 31, 1965, P.L. 1257,
53 P.S. § 6901 et seq., the Local Tax Enabling Act, and
its supplements and amendments. This Act is incorporated herein by
reference except that where options are provided in Sections 13 and
14 of the Act (53 P.S. §§ 6913 and 6914), this article
designates the options selected.
[Amended 5-9-2007 by Ord. No. 2007-04]
A. Except as provided in Subsection
B below, the following taxes are hereby imposed for general revenue purposes and for the financing of the purchase of open space, under the authority of the Local Tax Enabling Act beginning July 1, 2003 and annually thereafter:
(1) A tax of 1.0% of all earned income received in the
period beginning January 1 and ending December 31 of the calendar
year by residents of New Hope Borough.
(2) A tax of 1.0% of all net profits earned in the period
beginning January 1 and ending December 31 of the calendar year of
businesses, professions and other activity conducted by residents
of New Hope Borough.
(3) A tax of 1.0% of all earned income received in the
period beginning January 1 and ending December 31 of the calendar
year by all other persons employed in New Hope Borough.
(4) A tax of 1.0% of all net profits earned in the period
beginning January 1 and ending December 31 of the calendar year of
businesses, professions and other activity conducted by all other
persons in New Hope Borough.
B. Residents of New Hope Borough whose total earned income
and net profits from all sources for a specific calendar year is $5,000
or less shall be exempt from this tax for the applicable calendar
year.
The Income Tax Officer shall be selected from
time to time by resolution of the Borough Council of New Hope Borough
and shall receive such compensation for the services and expenses
as determined from time to time by the New Hope Borough Council. Such
Officer shall have the powers and duties, and be subject to the penalties,
provided in the Local Tax Enabling Act, as amended.
The tax imposed in §
240-44 of this article shall not be levied on net profits, or earned income, of any person, institution, or organization as to whom it is beyond the power of the Borough Council of New Hope Borough to impose said tax under the Constitution of the United States of America or the constitution and laws of the Commonwealth of Pennsylvania.
Enforcement and penalties for the nonpayment
of any tax imposed hereunder may be pursued and imposed by New Hope
Borough as authorized in the Local Tax Enabling Act, 53 P.S. § 6913(VII),
(VIII) and (IX).