[Adopted 11-7-2011]
This article shall be known and may be cited as the "Marietta
Borough Earned Income Tax Ordinance."
All terms defined in the Local Tax Enabling Act[1] 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, 2012.
This article.
The Borough Council of the Borough of Marietta.
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. when such numbering and provisions become effective under Act
32, 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.
Borough of Marietta.
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.
[1]
Editor's Note: See 53 P.S. 6924.101 et seq.
A.
General purpose resident tax. The taxing authority hereby imposes
a tax for general revenue purposes at the rate of 1.0%, as permitted
under the Local Tax Enabling Act on earned income and net profits
of individual residents 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 re-enactment,
until this enactment is repealed or the rate is changed.
C.
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.
D.
Applicable laws, regulations, policies, and procedures. The Tax shall
be collected and administered in accordance with: 1) all applicable
laws and regulations; and 2) regulations, 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.
This governing body finds that: 1) minors of various age groups
have traditionally, and with judicial sanction, been considered as
comprising separate classes for many legislative purposes; and 2)
minors under the age of 16 are generally unemancipated and subject
to compulsory school attendance and child labor laws, and therefore
have limited earned income and net profits and control of money such
that enforcement of reporting and collection of tax hereunder against
them would yield inconsequential amounts and be unduly difficult,
expensive, and not in the public interest. For these reasons, individuals
under the age of 16 years are exempt from liability for the tax.
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. The Borough designates the Lancaster County Tax Collection
Bureau as its 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.
