[A.O.]
This Part shall be known and may be cited as the "Plumstead
Township Earned Income Tax Ordinance."
[A.O.]
All terms defined in the Local Tax Enabling Act 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 Part.
The Board of Supervisors of the Township of Plumstead.
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 et seq.,
when such numbering and provisions become effective under Act 32,
and as amended in the future.
The tax imposed by this Part.
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 Part or the Local Tax Enabling Act.
The period from January 1 to December 31.
Township of Plumstead.
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.
[A.O.]
1.
General Purpose Resident Tax. The taxing authority hereby imposes
a tax for general revenue purposes at the rate of 0.5% on earned income
and net profits of individual residents of the taxing authority.
2.
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until this Part is repealed or the rate is changed.
3.
Local Tax Enabling Act Applicable. The tax is imposed under authority
of the Local Tax Enabling Act,[1] and all provisions thereof that relate to a tax on earned
income or net profits are incorporated into this Part. 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 Part upon the effective date of such amendment, without
the need for formal amendment of this Part, to the maximum extent
allowed by 1 Pa.C.S.A. § 1937.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
4.
Applicable Laws, Regulations, Policies and Procedures. The tax shall
be collected and administered in accordance with all applicable laws
and regulations, and 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.
[A.O.]
This governing body finds that minors of various age groups
have traditionally, and with judicial sanction, been considered as
comprising separate classes for many legislative purposes, and 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 the 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.
[A.O.]
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.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[A.O.]
Every employer shall register, withhold and remit tax and file
tax returns in accordance with the Local Tax Enabling Act.
[A.O.]
The tax will be collected from individuals and employers by
the Collector.
[A.O.]
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.
[A.O.]
The primary purpose of this Part is to conform the earned income
and net profits tax currently imposed 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.[1] Any prior enactment imposing a tax on earned income or
net profits of individuals is amended and restated in its entirety
to read as stated in this Part. Any other prior enactment or part
of any prior enactment conflicting with the provisions of this Part
is rescinded insofar as the conflict exists. To the extent the same
as any enactment in force immediately prior to adoption of this Part,
the provisions of this Part are intended as a continuation of such
prior enactment and not as a new enactment. If this Part is declared
invalid, any prior enactment levying a similar tax shall remain in
full force and effect and shall not be affected by adoption of this
Part. If any part of this Part is declared invalid, the similar part
of any prior enactment levying a similar tax shall remain in effect
and shall not be affected by adoption of this Part. The provisions
of this 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 offense under the authority
of any enactment in force prior to adoption of this Part. Subject
to the foregoing provisions of this section, this Part shall amend
and restate on the effective date any enactment levying a tax on earned
income or net profits in force immediately prior to the effective
date.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
