This article shall be known as the "Marcus Hook
Borough Earned Income Tax Ordinance."
Except as otherwise indicated by the context,
the following definitions shall apply in addition to those set forth
in the Enabling Act. Use of the masculine gender shall include the
feminine and neuter, and reference to the masculine singular shall
include the plural.
BOROUGH
The Borough of Marcus Hook, Delaware County, Pennsylvania.
OFFICER
The person or corporation designated from time to time by
resolution of the Borough Council as being responsible for the collection
and reporting of the tax levied by this article.
TAXABLE YEAR
January 1 to December 31 of any year, provided that any taxpayer
whose books are maintained on a different fiscal year basis may, with
the consent of the Officer, report and pay taxes on the basis of such
fiscal year, with suitable adjustment of dates for quarterly returns
as hereinafter set forth.
The provisions of Sections 13 and 14 of the
Local Tax Enabling Act (Act No. 511 of 1965, 53 P.S. § 6901 et seq.),
its supplements and amendments, are incorporated herein by reference,
except that where options are provided in said Sections 13 and 14,
this article shall designate the option selected, and except that
if this article shall provide to the contrary, the provisions of this
article shall control.
A tax for general revenue purposes in the amount
of 1% is hereby imposed on earned income, including, inter alia, salaries,
wages, commissions, bonuses, incentive payments, fees, tips and other
compensation, received by residents of the Borough of Marcus Hook,
and on earned income, including, inter alia, salaries, wages, commissions,
bonuses, incentive payments, fees, tips and other compensation, received
by nonresidents of the Borough of Marcus Hook, for work done or services
performed or rendered in the Borough of Marcus Hook, and on the net
profits received from businesses, professions or other activities
conducted by residents of the Borough of Marcus Hook and the net profits
received from businesses, professions or other activities conducted
in the Borough of Marcus Hook by nonresidents of the Borough of Marcus
Hook during the period beginning on the first day of March 1982 or
the effective date of this article, whichever is later, and continuing
for each taxable year thereafter.
The Income Tax Officer shall be selected from
time to time by resolution of, and shall receive such compensation
for his services and expenses as determined from time to time by,
the Borough Council. Such Officer shall have the powers and duties
and be subject to the penalties provided in the Local Tax Enabling
Act, its supplements and amendments.
The tax imposed in §
180-17 shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of the Borough Council to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.