This article shall be known as "The East Manchester Township
Local Services Tax Ordinance."
For purposes of this article, the following definitions shall
apply:
ACT
The Local Tax Enabling Act, 53 P.S. § 6901 et seq.,
as amended by Act 7 of 2007.
COLLECTION AGENT
The person or entity appointed or designated by the Township
to collect the local services tax pursuant to this article.
COMBINED RATE
The aggregate annual rate of the local services tax levied
by both the Township and the Northeastern School District.
DCED
The Pennsylvania Department of Community and Economic Development.
EARNED INCOME
This term shall have the same meaning as is given in Division
I of Section 13 of the Act.
EMPLOYEE
Any person who, as a result of his or her employment or occupation,
is subject to this tax or to an exemption.
NET PROFITS
This term shall have the same meaning as is given in Division
I of Section 13 of the Act.
PERSON
Any employee or other person who is subject to, or exempt
from, the tax imposed by this article.
PLACE OF EMPLOYMENT
The place in which the person maintains his or her principal
office or is principally employed, as determined pursuant to the Local
Tax Enabling Act, 53 P.S. § 6901 et seq., which shall be determined as of the day the taxpayer first
becomes subject to the tax during any calendar year.
TAX
The local services tax adopted and levied by this article.
TAXPAYER
Any person who is subject to the tax imposed by this article.
TOWNSHIP
East Manchester Township, York County, Pennsylvania.
The Board of Supervisors of the Township hereby enacts and levies
the tax in the amount of $52 per year on each person whose place of
employment is within the Township.
This tax shall be imposed on a calendar-year basis.
In the event that any person is engaged in more than one occupation,
that is, concurrent employment, or in an occupation which requires
him or her to work in more than one political subdivision during the
calendar year, then the priority of claims to collect this tax shall
be in the following order:
A. First,
the political subdivision in which the person maintains his or her
principal office or is principally employed;
B. Second,
the political subdivision in which the person resides and works, if
such a tax is levied by that political subdivision; and
C. Third
the political subdivision in which the person is employed and which
imposes the tax nearest in miles to the person's home.
It shall be the duty of every employer within the Township,
or every employer of a person whose place of employment as defined
in this article is the Township, to collect this tax from and on behalf
of each such person whose place of employment is the Township from
the employee in the manner set forth in Section 2(f)(9)(i) of the
Act, which is by a pro rata share of the tax for each payroll period
in which the employee is engaging in an occupation. The pro rata share
of the tax assessed on a person shall be determined by dividing the
combined rate of the tax levied for the calendar year by the number
of payroll periods established by the employer for the calendar year,
or, in the case of a person who becomes employed after the beginning
of the calendar year, by the number of payroll periods remaining in
the calendar year. In the event that the employment of a person is
subsequently severed, the person shall be liable for any outstanding
balance of the tax due to the Township for that calendar year, which
the Township may collect as permitted by law.
The Township hereby designates the York Adams Tax Bureau (YATB)
as its collection agent for this tax. YATB's current mailing address
is: 1415 North Duke Street, P.O. Box 15627, York, PA 17405-0156.
Both the amount of this tax as set in §
212-22, and the designated collection agent as set forth in §
212-28, may be amended by the Township from time to time by resolution, including but not limited to, the Township's annual tax resolution which fixes and sets taxes for the next calendar year.
The Township's Board of Supervisors shall, in their sole discretion,
determine the use of the revenues generated by this tax, except that
the use shall be limited to one or more of the following purposes
and amounts:
A. Emergency services, which shall include emergency medical, police
and/or fire services; provided, however, that at least 25% of the
funds derived from the tax shall be used for this purpose;
B. Road construction and/or maintenance;
C. Reduction of property taxes;
D. Property tax relief in the event that the Township implements a homestead
and farmstead exclusion in accordance with 53 Pa.C.S.A. Chapter 85,
Subchapter F (relating to homestead property exclusion), and Section
22.6 of the Act;
E. Any other uses permitted by law.
The Township specifically adopts for purposes of this article the costs and fees associated with the collection of delinquent taxes as approved by Article
VIII, Collection of Delinquent Taxes and Related Fees, as amended and codified at §
212-52 et seq. of the Code, which are in effect on the effective date of this article. Such fees may be amended, or new fees established, by the Board of Supervisors by resolution from time to time.