[Adopted 9-7-2011 by Ord. No. 388[1]]
[1]
Editor's Note: This ordinance superseded former Art. IV, Earned Income and Net Profits Tax, adopted 2-16-1998 by Ord. No. 282, and former Ch. 190, Taxation: Administration of Earned Income and Net Profits Tax, adopted 12-16-1998 by Ord. No. 282.
A. 
For purposes of this article, all terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., shall have the meanings set forth therein, except as modified below.
B. 
The following terms shall have the meanings set forth herein:
EFFECTIVE DATE
January 1, 2012.
LOCAL TAX ENABLING ACT
The Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., and as amended in the future, including any regulations adopted by the Department of Community and Economic Development thereunder.
TAX
The tax imposed by this article.
TAX OFFICER
The person or entity appointed as tax officer pursuant to the Local Tax Enabling Act to collect the tax in the TCD.
TAXPAYER
A person or business required under this article or the Local Tax Enabling Act to file a return of an income tax or to pay an income tax.
TAX RETURN
A form prescribed by the Tax Officer for reporting the amount of tax or other amount owed or required to be withheld, remitted, or reported under this article or the Local Tax Enabling Act.
TAX YEAR
The period from January 1 to December 31.
TCC
The Tax Collection Committee established to govern and oversee the collection of earned income tax within the TCD under the Local Tax Enabling Act.
TCD
The Allegheny North Tax Collection District, or any future tax collection district, to which the Township or any part of the Township is assigned under the Local Tax Enabling Act.
A. 
General Purpose Resident Tax. The Township hereby imposes a tax for general revenue purposes at the rate of 1/2 of 1% on earned income and net profits of individual residents of the Township.
B. 
Ongoing Tax. The tax shall continue at the above rates during the current tax year and each tax year thereafter, without annual reenactment, until this article is repealed or the rate is changed.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 article. 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 article upon the effective date of such amendment, without the need for formal amendment of this article, 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) policies and procedures adopted by the TCC or by the Tax Officer in conformity with the Local Tax Enabling Act. This includes any regulations, policies, and procedures adopted in the future to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
Although credits and deductions against tax are permitted under certain circumstances as provided in applicable law and regulations, no individuals are exempt from tax based on age, income, or other factors.
Every taxpayer 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 and the policies and procedures of the TCC and Tax Officer. Tax imposed on net profits and all earnings not subject to withholding at source must be reported and paid on a quarterly basis in accordance with the local tax enabling act. A taxpayer is required to file a return even if no tax payment is due and owing.
The tax will be collected from individuals and employers by the Tax Officer. The Tax Officer is authorized to file an action in the name of the Township for the recovery of income taxes due to the Township and unpaid. Nothing in this section shall affect the authority of the Township to file an action in its own name for collection of income taxes under the Local Tax Enabling Act.
Individuals and employers are subject to interest, penalties, costs, and fines in accordance with the Local Tax Enabling Act, including costs of collection imposed by the Tax Officer in accordance with authorization by the TCC.
The primary purpose of this article is to confirm the earned income and net profits tax imposed pursuant to the Local Tax Enabling Act, as amended and restated by Act 32 of 2008, and to do so within the time frame required by Act 32. Any prior ordinance or part of any prior ordinance conflicting with the provisions of this article is rescinded insofar as the conflict exists. To the extent the same as any ordinance in force immediately prior to adoption of this article, the provisions of this article are intended as a continuation of such prior ordinance and not as a new ordinance. If this article is declared invalid, any prior ordinance levying a similar tax shall remain in full force and effect and shall not be affected in any manner by adoption of this article. The provisions of this article shall not affect any act done or liability incurred, nor shall such provision affect any suit or prosecution pending or to be initiated to enforce any right or penalty or to punish offense under the authority of any ordinance in force prior to adoption of this article. Subject to the foregoing provisions of this section, this article shall supersede and repeal on the effective date any ordinance levying a tax on earned income or net profits in force immediately prior to the effective date.
This article is intended to be consistent with the Local Tax Enabling Act, and to include all necessary authorizations to permit the Tax Officer to take such tax collection, administration, disbursement, enforcement and other activities as authorized by the Local Tax Enabling Act, subject to the policies and procedures of the TCC.