[Adopted 11-10-2010 by Ord. No. 227-2010;[1] amended in its entirety 11-14-2018 by Ord. No. 302-2018]
[1]
Editor's Note: This ordinance also superseded former Art.
II, Earned Income Tax, adopted 4-3-1996 by Ord. No. 110-96, and provided
an effective date of 1-1-2011.
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, 2019.
The East Whiteland Township Board of Supervisors.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., as presently amended, and as amended in the future.
The tax imposed by this enactment.
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 1 to December 31.
East Whiteland Township.
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.
This article.
A.
General purpose resident tax. The taxing authority hereby imposes
a tax for general revenue purposes at the rate of 3/4 of 1% (0.75%)
on earned income and net profits of individual residents of the taxing
authority.
B.
General purpose municipal nonresident tax. The taxing authority also
imposes a tax for general revenue purposes at the rate of 3/4 of 1%
(0.75%) 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.
C.
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until this enactment is repealed or the rate is changed.
D.
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 3/4 of 1% (0.75%).
E.
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 3/4 of 1% (0.75%).
F.
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.
G.
Applicable laws, regulations, policies and procedures. The tax shall
be collected and administered in accordance with all applicable laws
and regulations and with 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.
Although credits and deductions against the tax are permitted
under certain circumstances as provided in applicable law and regulations,
no individuals are exempt from the tax based on age, income, or other
factors unless otherwise provided by law.
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.
Every employer shall register, withhold, and remit the tax and
file tax returns in accordance with the Local Tax Enabling Act.
The tax will be collected from individuals and employers by
the collector.
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 authorization by
the TCC having jurisdiction.
The primary purpose of this enactment is to conform the earned
income and net profits tax currently imposed to the Local Tax Enabling
Act, as thereafter amended and restated. 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 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 an offense 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.
