This article shall be the "Earned Income and Net Profits Tax
Ordinance of Pocopson Township."
Any person whose total earned income and net profits from all
sources is less than $12,000 for any tax year in which the tax is
levied is exempt from the payment of the tax for that tax year. The
taxing authority in conjunction with the collector shall develop regulations
for the processing of claims for exemption.
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.
[Added 11-24-2014 by Ord.
No. 2-2014]
The primary purpose of this amendment is change the rate of
the earned income and net profits tax currently imposed by the taxing
authority under the Local Tax Enabling Act, as amended and restated.
If this amendment 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 amendment. The provisions
of this amendment 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 offenses
under the authority of any enactment in force prior to adoption of
this amendment. Subject to the foregoing provisions of this section,
this amendment shall supersede and repeal on the effective date any
tax rate on earned income or net profits in force immediately prior
to the effective date.