[Adopted 12-13-2011 by Ord. No. 2011-4[1]]
[1]
Editor's Note: This ordinance also repealed former Art. I, Earned Income Tax, adopted 3-8-1966 by Ord. No. 341, as amended 5-4-1982 by Ord. No. 82-2.
All terms defined in the Local Tax Enabling Act, 53. P.S. § 6924.101 et seq. shall have the meanings set forth herein.
A. 
Under the Local Tax Enabling Act, 53 P.S. § 6924.301.1, each local taxing authority may, by ordinance or resolution, exempt any person whose total income from all sources is less than $12,000 per annum from earned income tax, or any portion thereof, and may adopt regulations for the processing of claims for exemptions.
B. 
Therefore, any individual earning a total income of less than $12,000 shall be exempt from the earned income tax.
C. 
Any nonresident who is otherwise subject to the earned income tax of the Borough is hereby exempt from the imposition, collection and payment of this tax, provided that the domicile of the nonresident taxpayer provides a like exemption from the imposition, collection and payment of an earned income and net profit tax to any resident of the Borough of Mahanoy City, Schuykill County, Pennsylvania, who would otherwise be subject to an earned income and net profit tax in the domicile of that nonresident who is subject to this taxation of this Borough.
A. 
Commencing January 1, 2021, the taxing authority hereby imposes a tax for general revenue purposes at the rate of 2% on earned income and net profits of residents of the taxing authority.
[Amended 12-8-2020 by Ord. No. 2020-2]
B. 
General purpose nonresident tax. The taxing authority also 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.
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above rates during the current tax year and each tax year thereafter, without annual reenactment, until this article is repealed or the rate is changed.
D. 
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 article. 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 article upon the effective date of such amendment, without the need for formal amendment of this article, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
E. 
Applicable laws, regulations, policies, and procedures. The tax shall be collected and administered in accordance with: all applicable laws and regulations; and 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.
Every resident 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 and this article.
Every employer shall register, withhold, and remit tax, and file tax returns in accordance with the Local Tax Enabling Act and this article.
The tax will be collected from residents and employers by the Tax Officer as appointed by the Schuylkill County Tax Collection Committee.
Residents and employers are subject to interest, penalties, costs, and fines in accordance with the Local Tax Enabling Act, including costs imposed by the Tax Officer in accordance with authorization by the TCC having jurisdiction.
The provisions of this article are severable and if any of its provisions are ruled by a court invalid or unconstitutional, such decision shall not affect or impair any of the remaining provisions of this article. It is declared to be the intention of the Borough that this article would have been adopted if such invalid or unconstitational provision had not been included.
A. 
Purpose of article. The primary purpose of this article is to conform the earned income and net profits tax currently imposed by the taxing authority 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.
B. 
Repeal. Any prior ordinance imposing a tax on earned income or net profits of individuals is amended and restated in its entirety to read as stated in this article. Any other prior ordinance or part of any prior ordinance conflicting with the provisions of this article is rescinded insofar as the conflict exists. To the extent that this article is the same as any ordinance in force immediately prior to adoption of this article, the provisions of this article are intended as a continuation of such prior ordinance and not as a new ordinance. If this article is declared invalid, any prior ordinance levying a similar tax shall remain in full force and effect and shall not be affected by adoption of this article. If any part of this article is declared invalid, the similar part of any prior ordinance levying a similar tax shall remain in effect and shall not be affected by adoption of this article. The provisions of this article 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 any offense under the authority of any ordinance in force prior to adoption of this article. Subject to the foregoing provisions of this section, this article shall amend and restate on the effective date any ordinance levying a tax on earned income or net profits in force immediately prior to the effective date.
The provisions of this article shall become effective on January 1, 2012.