This article is enacted by the Borough of Paxtang pursuant to
the authority granted by Act No. 511 of 1965, approved December 31,
1965 (known as the "Local Tax Enabling Act"), as amended, and shall be known as the "Earned Income
Tax Ordinance." The provisions hereof shall become effective on January
1, 1995.
The provisions of Section 13 of the Local Tax Enabling Act (Act
No. 511 of 1965) are incorporated herein by reference, as required
by law. Where options are provided in said Section 13, this article
designates the option selected, except that the Borough of Paxtang
reserves the right to change the options regarding filing of returns
and times of payment by action duly taken by the Council of the Borough
of Paxtang by regulation, resolution or ordinance, as the case may
require.
Persons whose total income from all sources is less than $12,000
per annum are hereby exempted from this tax.
The Income Tax Officer or Bureau shall be selected from time
to time by action of the Borough of Paxtang. Such Officer or Bureau
shall have the powers and duties, and be subject to the penalties,
provided in the Local Tax Enabling Act, Act 511 of the 1965 Session
of the General Assembly, as amended.
The tax imposed in §
381-20 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 of Paxtang to impose said tax under existing law, the Constitution of the United States of America, or the Constitution and laws of the Commonwealth of Pennsylvania.
The provisions of this article shall take effect January 1,
1995. Nothing contained herein shall be considered to be a repealer
by implication or otherwise of the provisions of Ordinance No. 405,
enacted December 16, 1968, as reenacted thereafter, as it may apply
to earned income and net profits of taxpayers in calendar years ending
December 31, 1994, or in fiscal years commencing prior thereto and
ending prior to December 31, 1995, which shall remain in full force
and effect with respect to such earned income and net profits. Subject
to valid enactment of this article without appeal, effective January
1, 1995, all prior ordinances or parts thereof inconsistent herewith
are hereby modified, amended and repealed by the provisions of this
article, which shall thereafter govern the taxation of such earned
income or net profits.