[Adopted 9-13-2010 by Ord. No. 4-2010]
This article shall be the "Earned Income and Net Profits Tax Ordinance of Pocopson Township."
A. 
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 definitions shall have the meanings set forth herein:
COLLECTOR
The person or entity appointed as tax officer pursuant to the Local Tax Enabling Act to collect the tax.
EFFECTIVE DATE
January 1, 2015.
[Amended 11-24-2014 by Ord. No. 2-2014]
GOVERNING BODY
The Board of Supervisors of Pocopson Township.
LOCAL TAX ENABLING ACT
The Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., and as amended in the future.
TAX
The tax imposed by this enactment.
TAXING AUTHORITY
Pocopson Township.
TAX RETURN
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.
TAX YEAR
The period from January 1 to December 31.
TCC
The Tax Collection Committee established to govern and oversee the collection of earned income and net profits tax within the TCD under the Local Tax Enabling Act.
TCD
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 ENACTMENT
This article.
A. 
General purpose resident tax. The taxing authority hereby imposes a tax for general revenue purposes at the rate of 0.50% on earned income and net profits of individual residents of the taxing authority.
[Amended 11-24-2014 by Ord. No. 2-2014]
B. 
General purpose municipal nonresident tax. The taxing authority also imposes a tax for general revenue purposes at the rate of 0.50% 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.
[Amended 11-24-2014 by Ord. No. 2-2014]
C. 
Ongoing tax. The tax shall continue at the above rates during the current tax year and each tax year thereafter, without annual re-enactment, until this enactment is repealed or the rate is changed.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 0.50%.
[Amended 11-24-2014 by Ord. No. 2-2014]
E. 
Municipal tax rate applicable to nonresidents. Currently, the total rate applicable to nonresidents working within the tax authority based on the municipal nonresident tax rate is 0.50%.
[Amended 11-24-2014 by Ord. No. 2-2014]
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 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.
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.