[Adopted 11-28-2011 by Ord. No. 2011-126[1]]
[1]
Editor's Note: This ordinance also repealed former Art. V,
Earned income and Net Profits Tax, adopted 9-13-2004 by Ord. No. 108.
This article shall be known as the "Hamilton Township Earned
Income and Net Profits Tax Ordinance."
It is the intent and purpose of this article to include all
of the applicable language and provisions of 53 P.S. 6924.501 et.
seq., the Act of General Assembly of July 2, 2008 (P.L.197) and known
as Act 32, as may be amended and supplemented from time to time. In
all enforcement of the administration of this article, the language
and intent of Act 32, as amended, shall take precedence.
All words and phrases shall have the meanings as set forth in
Act 32, as amended. The following words and phrases, when used in
this article, shall have the meanings ascribed to them as follows:
An enterprise, activity, profession or any other undertaking
of an incorporated nature conducted for profit or ordinarily conducted
for profit, whether by a person, partnership, association or any other
entity.
A sole proprietorship, corporation, joint-stock association
or company, partnership, limited partnership, limited-liability company,
association, business trust, syndicate or other commercial or professional
activity organized under the laws of this commonwealth or any other
jurisdiction.
A corporation or joint-stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania or
any other state, territory, foreign country or dependency. This term
shall include an entity which is classified as a corporation for federal
income tax purposes.
The calendar year for which the tax is levied.
The Pennsylvania Department of Community and Economic Development
or successor agency charged with any duties under Act 32, as may be
amended and supplemented.
The place where one lives and has his permanent home and
to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the place in which a person has
voluntarily fixed the habitation of himself and his family, not for
a mere special or limited purpose, but with the present intention
of making a permanent home, until some event occurs to induce him
to adopt some other permanent home. In the case of businesses or associations,
the domicile is that place considered as the center of business affairs
and the place where its functions are discharged.
The compensation as required to be reported to or as determined by the Pennsylvania Department of Revenue under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and rules and regulations promulgated under that section. For purposes of earned income and net profits tax, employee business expenses are allowable deductions as determined under Article III of the "Tax Reform Code of 1971." The term does not include offsets for business losses. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
The tax levied herein by a municipality on earned income
and net profits. Also referred to as "tax" herein.
A person, business entity or other entity employing one or
more persons for a salary, wage, commission or other compensation.
The term includes the commonwealth, a political subdivision and an
instrumentality or public authority of either. For purposes of penalties
hereunder, this term includes a corporate officer.
A city of the second class, city of the second class A, city
of the third class, borough, town, township of the first class or
township of the second class. For purposes of this article, such term
shall mean Hamilton Township, Adams County, Pennsylvania.
The net income from the operation of a business, except corporations
as required to be reported to or as determined by the Department of
Revenue under Section 303 of the Act of March 4, 1971 (P.L. 6, No.
2), known as the "Tax Reform Code of 1971," and rules and regulations
in promulgated under such section. The term does not include income
which is not paid for services provided; and which is in the nature
of earnings from an investment. For taxpayers engaged in the business,
profession or activity of farming, the term shall not include:
A person, partnership, association or other entity domiciled
outside of the municipality.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the municipality.
The calendar year following the current year.
A public nonprofit entity established by a tax collection
committee for the administration and collection of earned income and
net profits tax.
The committee established to govern each tax collection district
for the purpose of income tax collection. This term shall include
a joint tax collection committee.
A tax collection established under Act 32. This term shall
include a joint tax collection district.
A political subdivision, public employee, tax bureau, county,
excluding a county of the first class, or private agency which administers
and collects earned income and net profits for one or more tax collection
district. Unless otherwise specifically provided, for purposes of
the obligations of an employer, the term shall mean the Tax Officer
or tax collector for the tax collection district within which the
employer is located, or if an employer maintains workplaces in more
than one tax collection district, the Tax Officer for each such tax
collection district with respect to employees principally employed
therein.
A person, partnership, association or any other entity required
hereunder to file a return of earned income or net profits or to pay
a tax thereon.
A.
A tax of 1% for general revenue purposes is hereby imposed on earned
income and net profits earned by residents of the municipality.
B.
A tax of l% for general revenue purposes is hereby imposed on earned
income and net profits earned by nonresidents, exclusive of domestic
servants and Maryland residents.
C.
The earned income and net profits tax levied under this article shall
be applicable to earned income received and to net profits earned
during the period beginning January 1 of the current year and ending
December 31 the current year or for taxpayer fiscal years beginning
in the current year. The earned income and net profits tax shall continue
in force on a calendar-year or taxpayer-fiscal-year basis without
the need for annual enactment or reenactment, unless the rate of the
tax is subsequently changed. For a taxpayer whose fiscal year is not
a calendar year, the Tax Officer shall establish deadlines for filing,
reporting and payment of taxes which provide time periods equivalent
to those provided for a calendar-year taxpayer.
A.
Application.
(1)
Income taxes shall be applicable to taxable income earned or received
based on the method of accounting used by the taxpayer in the period
beginning January 1 of the current year and ending December 31 of
the current year, except that taxes imposed for the first time and
changes to existing tax rates shall become effective on January 1
or July 1, as specified in this article, and the tax shall continue
in force on a calendar-year or taxpayer-fiscal-year basis, without
normal reenactment, unless the rate of the tax is subsequently changed.
(2)
For a taxpayer whose fiscal year is not a calendar year, the Tax
Officer shall establish deadlines for filing, reporting and payment
of taxes which provide time periods equivalent to those provided for
a calendar-year taxpayer.
B.
Partial domicile. The taxable income subject to tax of a taxpayer
who is domiciled in a political subdivision for only a portion of
the tax year shall be an amount equal to the taxpayer's taxable
income multiplied by a fraction, the numerator of which is the number
of calendar months during the tax year that the individual is domiciled
in the political subdivision, and the denominator of which is 12.
A taxpayer shall include in the numerator any calendar month during
which the taxpayer is domiciled for more than 1/2 the calendar month.
A day that a taxpayer's domicile changes shall be included as
a day the individual is in the new domicile and not the old domicile.
If the number of days in the calendar month in which the individual
lived in the old and new domiciles are equal, the calendar month shall
be included in calculating the number of months in the new domicile.
C.
Declaration and payment. Except as provided in Subsection A(2), taxpayers shall declare and pay income taxes as follows:
(1)
Every taxpayer shall, on or before April 15 of the succeeding year, make and file with the resident Tax Officer a final return showing the amount of taxable income received during the period beginning January 1 of the current year and ending December 31 of the current year, the total amount of tax due on the taxable income, the amount of tax paid, the amount of tax that has been withheld under § 124-53 below and the balance of tax due. All amounts reported shall be rounded to the nearest whole dollar. At the time of filing the final return, the taxpayer shall pay the Tax Officer the balance of the tax due or shall make demand for refund or credit in the case of overpayment.
(2)
Net profits.
(a)
Every taxpayer making net profits shall, by April 15 of the
current year, make and file with the Tax Officer a declaration of
the taxpayer's estimated net profits during the period beginning
January 1 and ending December 31 of the current year, and shall pay
to the Tax Officer in four equal quarterly installments the tax due
on the estimated net profits. The first installment shall be paid
at the time of filing the declaration, and the other installments
shall be paid on or before June 15 of the current year, September
15 of the current year and January 15 of the succeeding year, respectively.
(b)
Any taxpayer who first anticipates any net profit after April
15 of the current year shall make and file the declaration required
on or before June 15 of the current year, September 15 of the current
year or December 31 of the current year, whichever date next follows
the date on which the taxpayer first anticipates such net profit,
and shall pay to the Tax Officer in equal installments the tax due
on or before the quarterly payment dates that remain after the filing
of the declaration.
(c)
Every taxpayer shall, on or before April 15 of the succeeding
year, make and file with the Tax Officer a final return showing the
amount of net profits earned or received based on the method of accounting
used by the taxpayer during the period beginning January 1 of the
current year, and ending December 31 of the current year, the total
amount of tax due on the net profits and the total amount of tax paid.
At the time of filing the final return, the taxpayer shall pay to
the Tax Officer the balance of tax due or shall make demand for refund
or credit in the case of overpayment. Any taxpayer may, in lieu of
paying the fourth quarterly installment of the estimated tax, elect
to make and file with the Tax Officer on or before January 31 of the
succeeding year, the final return.
(d)
The Department, in consultation with the Department of Revenue,
shall provide by regulation for the filing of adjusted declarations
of estimated net profits and for the payments of the estimated tax
in cases where a taxpayer who has filed the declaration required under
this subsection anticipates additional net profits not previously
declared or has overestimated anticipated net profits.
(e)
Every taxpayer who discontinues business prior to December 31
of the current year, shall, within 30 days after the discontinuance
of business, file a final return as required under this article and
pay the tax due.
(3)
Every taxpayer who receives any other taxable income not subject
to withholding under Section 512(3) shall make and file with the resident
Tax Officer a quarterly return on or before April 15 of the current
year, June 15 of the current year, September 15 of the current year,
and January 15 of the succeeding year, setting forth the aggregate
amount of taxable income not subject to withholding by the taxpayer
during the three-month periods ending March 31 of the current year,
June 30 of the current year, September 30 of the current year, and
December 31 of the current year, respectively, and subject to income
tax, together with such other information as the Department may require.
Every taxpayer filing a return shall, at the time of filing the return,
pay to the Tax Officer the amount of income tax due. The Department
shall establish criteria under which the Tax Officer may waive the
quarterly return and payment of the income tax and permit a taxpayer
to file the receipt of taxable income on the taxpayer's annual
return and pay the income tax due on or before April 15 of the succeeding
year.
A.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the municipality, having imposed
a tax on earned income or net profits within its municipal boundaries
who employs one or more persons, other than domestic servants, for
a salary, wage commission or other compensation who has not previously
registered shall within 15 days after becoming an employee, register
with the Tax Officer or other designated Tax Officer, his/her or its
name and address and such other information as the Pennsylvania Department
of Economic and Community Development may require.
B.
Every employer shall require each new employee to complete a certificate
of residency form, which form shall be an addendum to the federal
employee's withholding allowance certificate (Form W-4 or successor
form). An employer shall also require any employee who changes his
or her address or domicile to complete a certificate of residency
form, which forms are available from the Pennsylvania Department of
Economic and Community Development or the Tax Officer upon request.
The purpose of said form shall be to help identify the political subdivision
where an employee lives and works.
A.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the municipality imposing a tax
on earned income or net profits within the municipality who employs
one or more persons for a salary, wage, commission or other compensation
shall deduct at the time of payment thereof the tax imposed by this
article on the earned income due to his employee or employees and
shall, on or before April 30 of the current year, July 31 of the current
year, October 31 of the current year and January 31 of the succeeding
year, file a quarterly return and pay to the Tax Officer the amount
of taxes deducted during the preceding quarterly periods ending March
31 of the current year, June 30 of the current year, September 30
of the current year and December 31 of the current year, respectively.
Such return, unless otherwise agreed upon between the Tax Officer
and employer, shall show the name and social security number of each
such employee, the compensation of such employee during such preceding
three-month period, the tax deducted therefrom, the political subdivisions
imposing the tax upon such employee, the total compensation of all
such employees during such preceding quarterly period and the total
tax deducted therefrom and paid with the return as well as any other
information prescribed by the Department.
B.
Any employer who, for two of the preceding four quarterly periods,
has failed to deduct the proper tax or any part thereof or who has
failed to pay over the proper amount of tax to the Tax Officer may
be required by the Tax Officer to file his return and pay the tax
monthly. In such cases, payments of tax shall be made to the Tax Officer
on or before the last day of the month succeeding the month for which
the tax was withheld.
C.
Notwithstanding the provisions of Subsection A above, the provisions of this Subsection C shall apply if any employer has more than one place of employment in more than one tax collection district. Within 30 days following the last day of each month, the employer may file the return required by Subsection A above and pay the total amount of tax due from employees in all work locations during the preceding month to the Tax Officer for either the tax collection district in which the employer's payroll operations are located or as determined by the Department. The return and tax deducted shall be filed and paid electronically. The employer must file a notice of intention to file combined returns and make combined payments with the Tax Officer for each place of employment at least one month prior to filing its first combined return or making its first combined payment. This subsection shall not be construed to change the location of an employee's place of employment for purposes of nonresident tax liability.
D.
Every employer shall deduct or withhold from employees, exclusive
of domestic servants and Maryland residents, at the following rates:
E.
On or before February 28 of the succeeding year, every employer shall
file with the Tax Officer or other designated Tax Officer to who tax
has been deducted and remitted as required herein:
(1)
An annual return showing the total amount of compensation paid, the
total amount of tax deducted, the total amount of tax paid to the
Tax Officer for the period beginning January 1 of the current year
and ending December 31 of the current year, and any other information
prescribed by the Department.
(2)
An individual withholding statement which may be integrated with
the federal wage and tax statement (Form W-2 or successor form), for
each employee employed during all or any part of the period beginning
January 1 of the current year and ending December 31 of the current
year, setting forth the employee's name, address and social security
number, the amount of compensation paid to the employee during said
period, the amount of tax deducted, the numerical code prescribed
by the Department representing the tax collection district where payments
required herein were remitted and any other information required by
the Department and the amount of tax paid to the Tax Officer. Every
employer shall furnish two copies of the individual return to the
employee for whom it is filed.
F.
Every employer who discontinues business prior to December 31 of
the current year shall, within 30 days after the discontinuance of
business, file the returns and withholding statements hereinabove
required and pay the tax due.
G.
Except as otherwise provided for in this article, every employer
who willfully or negligently fails or omits to make the deductions
required by this section shall be liable for payment of the taxes
which the employer is required to withhold to the extent that such
taxes have not been recovered from the employee. The failure or omission
of any employer to make the deductions required by this section shall
not relieve any employee from the payment of the tax or from complying
with the requirements of this article relating to the filing of declarations
and returns.
H.
No employer shall be required to register, deduct or withhold taxes,
file returns or pay taxes with regard to residents of Maryland.
A.
It shall be the duty of the Tax Officer to collect and receive the
taxes, fines and penalties imposed by this article. It shall also
be the Tax Officer's duty to keep a record showing the amount
of tax received from each taxpayer paying the tax and the date of
such receipt.
B.
Each Tax Officer, before entering upon official duties, shall give
and acknowledge a bond to the tax collection committee(s) appointing
such Tax Officer. The bond provided shall be subject to the following:
(1)
The tax collection committee(s) shall fix the amount of the bond
in an amount equal to the maximum amount of taxes that may be in the
possession of the Tax Officer at any given time or an amount sufficient,
in combination with fiscal controls, insurance and other risk management
and loss prevention measures used by the tax collection district(s),
to secure the financial responsibility of the Tax Officer in accordance
with guidelines adopted by the Department; provided, however, that
the bond shall be revised annually by the tax collection committees)
based upon the annual audit required by the Act.
(2)
Each bond shall be joint and several, with one or more corporate
sureties which shall be surety companies authorized to do business
in this commonwealth and duly licensed by the Insurance Department
of this commonwealth.
(3)
Each bond shall be conditioned upon the faithful discharge by the
Tax Officer, his clerks, assistants and appointees of all trusts confided
in him by virtue of his office, upon the faithful execution of all
duties required of him by virtue of his office, upon the just and
faithful accounting or payment over according to law of all moneys
and all balances thereof paid to, received or held by him by virtue
of his office and upon the delivery to his successor or successors
in office of all books, papers, documents or other official things
held in right of his office.
(4)
Each such bond shall be taken in the name of the tax collection district(s)
and shall be for the use of tax collection district(s) appointing
the Tax Officer and for the use of any other political subdivision
or tax collection district for whom taxes shall be collected or received
hereunder, or as his or her interest shall otherwise appear, in case
of a breach of any of the conditions thereof by the Acts or neglect
of the principal on the bond.
(5)
The political subdivision or political subdivisions appointing the
Tax Officer of any person may sue upon said bond for the payment and
distribution of taxes.
(6)
Each bond shall contain the name or names of the surety company or
companies bound thereon.
(7)
The tax collection committee(s) appointing the Tax Officer may, at
any time, upon cause shown and due notice to the Tax Officer and his
surety or sureties, require or allow the substitution or the addition
of a surety company acceptable to the tax collection committee(s)
for the purpose of making the bond sufficient in amount, without releasing
the surety first approved from any accrued liability or previous action
on such bond.
(8)
The tax collection committee shall designate the custodian of the
bond required to be given by the Tax Officer.
(9)
The tax collection committee shall file copies of all bonds in effect
with each political subdivision in the tax collection district(s).
C.
The Tax Officer shall comply with all resolutions, policies and procedures
adopted by the tax collection committee(s) and shall comply with all
regulations adopted by the Department under the Act.
D.
The Tax Officer shall refund, on petition of and proof by the taxpayer,
earned income tax paid on the taxpayer's ordinary and necessary
business expenses to the extent that such expenses are not paid by
the taxpayer's employer.
E.
The Tax Officer and agents designated by him are hereby authorized
to examine the books, papers and records of any employer or of any
taxpayer or of any person whom the Tax Officer reasonably believes
to be an employer or taxpayer in order to verify the accuracy of any
declaration or return or, if no declaration or return was filed, to
ascertain the tax due. Every employer and every taxpayer and every
person whom the Tax Officer reasonably believes to be an employer
or taxpayer is hereby directed and required to give to the Tax Officer
or to any agent designated by him any means, facilities and opportunity
for such examinations and investigations as are hereby authorized.
Such examination or audits shall be conducted by the Tax Officer and
the Tax Officer's employees shall be conducted in accordance
with 53 Pa. C.S.A., Chapter 84, Subchapter C (relating to the local
taxpayers bill of rights).
F.
Any information gained by the Tax Officer, his agents or by any other
official or agent of the taxing district as a result of any declarations,
returns, investigations, hearings or verifications required or authorized
by this article shall be and remain confidential, except for official
purposes and except in accordance with a proper judicial order or
as otherwise provided by law.
G.
The Tax Officer is authorized to establish different filing, reporting
and payment dates for taxpayers whose fiscal years do not coincide
with the calendar year, provided that any filing, reporting or payment
dates shall provide time periods equivalent to those time periods
set forth for taxpayers whose fiscal year coincides with a calendar
year.
The Tax Officer shall receive such compensation for his, her
or its services and expenses as shall be determined by the tax collection
district(s).
A.
The Tax Officer may sue in the name of the political subdivision
within the tax collection district for the recovery of taxes due and
unpaid under this article.
B.
Any suit brought to recover the tax imposed by this article shall
be begun within three years after such tax is due, or the declaration
or return has been filed, or a redetermination of compensation or
net profits by the Pennsylvania Department of Revenue whichever date
is later; provided, however, that this limitation shall not prevent
the institution of a suit for the collection of any tax due or determined
to be due in the following cases:
(1)
Where no declaration or return was filed by any person although a
declaration or return was required to be filed by him under provisions
of this article, there shall be no limitation.
(2)
Where an examination of the declaration or return filed by any person
or of other evidence relating to such declaration or return in the
possession of the Tax Officer reveals a fraudulent evasion of taxes,
there shall be no limitation.
(3)
Where any person has deducted taxes under the provisions of this
article and has failed to pay the amounts so deducted to the Tax Officer
or where any person has willfully failed or omitted to make the deductions
required by this article, there shall be no limitation.
(4)
Where an employer has intentionally failed to make deductions required
by this article.
(5)
In the case of substantial understatement of tax liability of 25%
or more and no fraud, suit shall be begun within six years.
C.
The Tax Officer may sue for recovery of an erroneous refund, provided
that such suit is begun two years after making such refund, except
that the suit may be brought within five years if it appears that
any part of the refund was induced by fraud or misrepresentation of
material fact.
D.
This section shall not be construed to limit the municipality from
recovering delinquent taxes by any other means provided by the Act.
Further, nothing set forth herein shall be construed to limit a Tax
Officer, a tax collection district or political subdivision from recovering
delinquent taxes by any other means provided by the Act.
A.
Except as may be provided for in Subsection B below, in the event any tax imposed in this article is not paid when due, interest shall accrue at the same rate a taxpayer is required to pay to the commonwealth as provided in Section 806 of the Act of April 9, 1929 (P.L. 343, No. 176), known as the "Fiscal Code," or such successor legislation, on the amount of said tax and an additional penalty of 1% of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected, but the amount of interest and penalty shall not exceed 15% in the aggregate. Where an action is brought for the recovery of tax, the taxpayer liable for the tax shall, in addition, be liable for the costs of collection, interest and penalties, including, but not limited to court costs and attorney's fees.
B.
The Department may establish conditions under which a Tax Officer,
with the concurrence of the tax collection committee(s), may abate
interest or penalties that would otherwise be imposed for the nonreporting
or underreporting of income tax liabilities or for nonpayment of taxes
previously imposed and due if the taxpayer files delinquent returns
and pays the tax in full.
C.
The provisions of Subsection B above shall not affect or terminate any petitions, investigations, prosecutions or other proceedings pending under this article, or prevent the commencement of further prosecution of any proceedings by the appropriate authorities for violations of this article. However, no proceedings shall be commenced on the basis of delinquent returns filed pursuant to § 124-56 if the returns are determined to be substantially true and correct and the tax due is paid within the prescribed time.
A.
Any person who fails, neglects or refuses to make any declaration
or return required by this article; any employer who fails, neglects
or refuses to register or to pay the tax deducted from his employees
or fails, neglects or refuses to deduct or withhold the tax from his
employees; any person who refuses to permit the Tax Officer or any
agent designated by him to examine his books, records or papers; and
any person who knowingly makes any incomplete, false or fraudulent
return or attempts to do anything whatsoever to avoid the full disclosure
of the amount of his net profits or earned income in order to avoid
the payment of the whole or any part of the tax imposed by this article
shall, upon conviction thereof before any District Justice or court
of competent jurisdiction in York County, be sentenced to pay a fine
of not more than $2,500 for each offense and costs and, in default
of payment of said fine and costs, to be imprisoned for a period not
exceeding six months.
B.
Any employer who is required under this article to collect, account
for and distribute taxes and who willfully fails to collect or truthfully
account for and distribute such tax, commits a misdemeanor and shall,
upon conviction, be sentenced to pay a fine not exceeding $25,000
or to imprisonment not exceeding two years or both.
C.
Any person who divulges any information which is confidential under
the provisions of this article shall, upon conviction thereof before
any District Justice or court of competent jurisdiction, be sentenced
to pay a fine of not more than $500 for each offense and costs and,
in default of payment of said fines and costs, to be imprisoned for
a period not exceeding 60 days.
D.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this article.
E.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this article shall not
excuse him or her from making such declaration or return.
F.
The municipality hereby approves and adopts the Cost of Collection
Schedule, attached hereto and made a part hereof,[1] to be imposed by the designated Tax Officer for the collection
of taxes on earned income and net profits, upon any taxpayer whose
taxes are or become delinquent and/or remain due and unpaid; provided,
however, that the municipality may amend said fee schedule by resolution
from time to time. The designated Tax Officer is hereby authorized
to retain such costs of collection as set forth in the attached schedule,
as may be amended and supplemented from time to time, in recovering
delinquent taxes and as permitted to be assessed to delinquent taxpayers
pursuant to law.
[1]
Editor's Note: The Cost of Collection Schedule is on
file in the Township offices.
This article shall not apply to any person or property as to
whom or which it is beyond the legal power of the municipality to
levy, assess and impose the tax or duties as herein provided.
The primary purpose of this article is to conform the local
income tax currently levied on earned income and net profits by the
municipality with the Act and to do so within the time frame set forth
in the Act. Any prior ordinance levying such tax is hereby amended
and restated in its entirety to read as set forth in this article.
To the extent that any previous ordinance or portion thereof is inconsistent
or conflicts with this article, such ordinance(s) or portion thereof
shall be repealed to the extent of such inconsistency and/or conflict.
To the extent that any prior ordinance levying such tax is in force
immediately prior to enactment of this article, this article is intended
as a continuation of such prior article and not as the enactment of
an article imposing a new tax. In the event this article or any portion
thereof is determined to be unconstitutional or otherwise invalid,
the prior ordinance, or portion thereof, levying a similar tax shall
remain in full force and effect and shall not be affected by the adoption
of this article. Nothing contained herein shall affect, impair or
otherwise abrogate any act done or liability incurred, nor shall any
provision of this article affect, impair or preclude any suit or prosecution
pending, whether or not currently initiated, to enforce any right,
penalty or violation under the authority of any previous ordinance
in force prior to adoption of this article.
The effective date of this article and beginning of the initial
current year shall be January 1, 2012.
