[Adopted 1-26-1951 by Ord. No. 270 (Ch. XXV, Part 1, of the
1974 Code of Ordinances); amended in its entirety 1-19-1970 by Ord. No.
399]
This article is enacted pursuant to the authority granted by
Act No. 511 of 1965, effective January 1, 1966 (known as the "Local
Tax Enabling Act"),[1] as amended, and shall be known as the "Earned Income Tax
Ordinance." The provisions hereof shall become effective on enactment.[2]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[2]
Editor's Note: Sections 1 to 12 of Ord. No. 270 were
reduced to eight sections as enacted by Ord. No. 399. Section 13 of
Ord. No. 270 repealed all conflicting ordinances and parts of ordinances;
Section 14 stated that this ordinance was to become effective March
1, 1951. Ordinance No. 270 had been reenacted annually for 1954 through
1967 by Ord. Nos. 287, 294, 302, 307, 314, 320, 323, 329, 337, 342,
346, 352, 360, 366 and 372, all of which expired by their own terms.
Section 9 of Ord. No. 399 repealed all conflicting ordinances and
parts of ordinances.
The provisions of Section 13 of the Local Tax Enabling Act (Act
No. 511 of 1965)[1] are incorporated herein by reference, except that, where
options are provided in Section 13, this article designated the option
selected, and except as and where hereinafter specifically provided
otherwise.
[1]
Editor's Note: Section 13 of the Local Tax Enabling Act (53
P.S. § 6913) was repealed 7-2-2008 by P.L. 197, No. 32,
§ 17, effective 6-30-2012. For current provisions, see 53
P.S. § 6924.501 et seq.
A tax for general revenue purposes in the amount of 1% is hereby
imposed on earned income and net profits earned by residents of the
Borough of Girard and persons employed within the Borough of Girard
during the taxable year, beginning on the first day of January, A.D.
1970, and continuing for each taxable year thereafter.
A.
Net profits. Every taxpayer making net profits shall file a declaration
of his estimated net profits for the current year and shall pay the
tax due thereon in quarterly installments and shall file a final return
and pay to the Officer the balance of the tax due, all as provided
in Section 13, III-A(1), of the Local Tax Enabling Act.[1]
[1]
Editor's Note: Section 13 of the Local Tax Enabling Act (53
P.S. § 6913) was repealed 7-2-2008 by P.L. 197, No. 32,
§ 17, effective 6-30-2012. For current provisions, see 53
P.S. § 6924.501 et seq.
B.
Earned income.
(1)
Returns. Every taxpayer shall make and file final returns and pay
the taxes due, all as provided in Section 13, III-B, first paragraph,
of the Local Tax Enabling Act.
(2)
Quarterly returns. Every taxpayer who is employed for a salary, wage,
commission or other compensation and who received any earned income
not subject to the provisions relating to collection at source, shall
make and file with the Officer quarterly returns and shall pay quarter-annually
the amount of tax shown as due on such returns, all as provided in
Section 13, III-B(2), of the Local Tax Enabling Act, and the amount
of tax shown as due thereon shall be paid at the time of filing the
return.
A.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Borough of Girard shall deduct
the tax imposed by this article on the earned income due to his employee
or employees and shall file quarterly returns and final returns and
pay quarterly returns to the Officer the amount of taxes deducted,
all as set forth in Section 13-IV of the "Local Tax Enabling Act."[1]
[1]
Editor's Note: Section 13 of the Local Tax Enabling Act (53
P.S. § 6913) was repealed 7-2-2008 by P.L. 197, No. 32,
§ 17, effective 6-30-2012. For current provisions, see 53
P.S. § 6924.501 et seq.
B.
Every employer who discontinues business while this article is in
effect shall, within 30 days after discontinuance of business, file
returns and withholding statements and pay the tax due.
C.
No employer shall be required to register, deduct taxes, file returns
or pay taxes in the cases of domestic servants.
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 Council of the
Borough. Such Officer shall have the powers and duties and be subject
to the penalties provided in the "Local Tax Enabling Act."[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The tax imposed in § 377-3 of this article 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 to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
