[Ord. 1027, 5/23/1966, § 1; as amended by Ord.
1720, 5/10/1994, § 1; by Ord. 1762, 3/12/1996; by Ord. 2118,
4/15/2008; and by Ord. 2167,[1] 9/28/2010, § 2]
All terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., 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, 2011.
This Part.
The Borough Council of the Borough of Phoenixville.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and as amended in the future.
The tax imposed by this enactment.
The Borough of Phoenixville.
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 l to December 31.
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.
[Ord. 1027, 5/23/1966, § 2; as amended by Ord.
2167, 9/28/2010, § 3]
1.
General
purpose resident tax. The taxing authority hereby imposes a tax for
general revenue purposes at the rate of 1% on earned income and net
profits of individual residents of the taxing authority.
2.
General
purpose municipal nonresident tax. The taxing authority imposes a
tax for general revenue purposes at the rate of 1% on earned income
and net profits derived by an individual who is not a resident of
the taxing authority from any work, business, profession or activity
of any kind engaged in within the boundaries of the taxing authority.
3.
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until this enactment is repealed or the rate is changed.
4.
Combined
tax rate applicable to residents. Currently, the total rate applicable
to residents of the taxing authority, including the tax imposed by
the school district and municipality in which the individual resides,
is 1%.
5.
Municipal
tax rate applicable to nonresidents. Currently, the total rate applicable
to nonresidents working within the taxing authority based on the municipal
nonresident tax rate is 1%.
6.
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.
7.
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 Borough, 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.
[Ord. 1027, 5/23/1966, § 3; as amended by Ord.
2167, 9/28/2010, § 4]
No individuals are exempt from tax.
[Ord. 1027, 5/23/1966, § 4; as amended by Ord.
2167, 9/28/2010, § 5]
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.
[Ord. 1027, 5/23/1966, § 5; as amended by Ord.
1262, 8/10/1976, § 1; and by Ord. 2167, 9/28/2010, § 6]
Every employer shall register, withhold, and remit Tax, and
file Tax Returns in accordance with the Local Tax Enabling Act.
[Ord. 1027, 5/23/1966, § 6; as amended by Ord.
1262, 8/10/1976, §§ 2, 3; and by Ord. 2167, 9/28/2010,
§ 7]
The tax will be collected from individuals and employers by
the Collector.
[Ord. 1027, 5/3/1966, § 7; as amended by Ord. 2167,
9/28/2010, § 8]
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 authorization
of the TCC having jurisdiction.
[Ord. 1027, 5/23/1966, § 8; as amended by Ord.
2167, 9/28/2010, § 9]
The provisions of this enactment are severable and if any of
its provisions are ruled illegal, invalid or unconstitutional by a
court, such decision shall not affect or impair any of the remaining
provisions, sentences, clauses sections or parts of this enactment.
It is declared to be the intention of the Borough Council that this
enactment would have been adopted if such illegal, invalid or unconstitutional
provision had not been included.
[Ord. 1027, 5/23/1966, § 9; as amended by Ord.
1262, 8/10/1976, § 4; and by Ord. 2167, 9/28/2010, § 10]
The primary purpose of this enactment is to conform the earned
income and net profits tax currently imposed by 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 enactment or part of
any prior enactment conflicting with the provisions of this enactment
is rescinded insofar as the conflict exists. To the extent the enactment
is the same as any enactment in force immediately prior to adoption
of this enactment, the provisions of this enactment are intended as
a continuation of such prior enactment and not as a new enactment.
If this enactment is declared invalid, any prior enactment levying
a similar tax shall remain in full force and effect and shall not
be affected in any manner by adoption of this enactment. The provisions
of this enactment shall not affect any act done or liability incurred,
nor shall such provisions affect any suit or prosecution pending or
to be initiated to enforce any right or penalty or to punish offenses
under the authority of any enactment in force prior to adoption of
this enactment. Subject to the foregoing provisions of this section,
this enactment shall supersede and repeal on the effective date any
enactment levying a tax on earned income or net profits in force immediately
prior to the effective date.
[Ord. 1027, 5/23/1966, § 10; as amended by Ord.
2167,[1] 9/28/2010, § 11]
The enactment shall be effective on the effective date.
[1]
Editor’s Note: This ordinance also repealed former §§ 24-111,
Interest and Penalties, adopted 5/23/1966 by § 11 of Ord.
1027; 24-112, Violations and Penalties, adopted 5/23/1966 by § 12
of Ord. 1027, as amended; and 24-113, Suit for Collection of Tax,
adopted 5/23/1966 by § 13 of Ord. 1027.
