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City of Butler, PA
Butler County
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[Adopted 2-19-1987 as Part 3, Art. 321, of the 1987 Codified Ordinances; amended in its entirety 11-17-2016 by Ord. No. 1734]
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.