This article is enacted pursuant to the authority granted by the Local Tax Enabling Act, P.L. 1257, known as Act No. 511 of 1965, effective January 11, 1966, as thereinafter amended through in Act 166 of 2002 and Act No. 32 of 2008, 53 P.S. § 6924.101 et seq. (known as the Local Tax Enabling Act and herein referred to as the "Act"). The provisions contained herein are made for the purpose of amending and supplementing Chapter
235 Taxation, Article
II, Earned Income Tax, of the Codified Ordinances of the City of Butler.
The City of Butler hereby adopts by reference Act 32 (53 P.S.
§ 6924.101 through 53 P.S. § 6924.901) and its
definitions, duties, directives, rules, regulations, powers and penalties
as if same had been set forth fully herein.
A tax at the rate of 1% on each dollar is hereby imposed on
all earned income and net profits, as defined by Act 32, earned by
residents of the City of Butler and on all earned income and net profits
earned by nonresidents of the City of Butler employed in or receiving
work assignments within the City of Butler. All changes shall remain
in effect on a calendar year basis without annual reenactment unless
the rate of tax is subsequently charged.
The collection and administration of the tax provided for in
this article shall be performed by the Tax Officer appointed by the
Butler County Tax Collection Committee. Said Tax Officer shall receive
such compensation for his services and expenses as determined from
time to time by the TCC. Such Tax Officer shall administer and have
the powers and duties as provided for by Act 32 and the Local Tax
Enabling Act.
Should any section, subsection, sentence, clause or phrase of
this article be declared invalid by a court of competent jurisdiction,
such decision shall not affect the validity of the article in its
entirety or of any part thereof other than that part declared to be
invalid.
This article shall be effective January 1, 2017. It is the intention
of the governing body of the City of Butler that this article shall
provide procedural modifications only to the previously adopted Earned
Income Tax Ordinance, and no gap as to imposition of the tax set forth
herein should be inferred.