[Adopted 1-9-1958 by Ord. No. 575; amended in its entirety 7-21-2011 by Ord. No.
1180]
For purposes of this article, all terms defined in the Local
Tax Enabling Act, 53 P.S. § 6924.101 et seq., shall have
the meanings set forth therein, except as modified below. The following
terms shall have the meanings set forth herein:
January 12, 2012.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and as amended in the future, including any regulations adopted
by the Department of Community and Economic Development thereunder.
The tax imposed by this article.
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax in the TCD.
A form prescribed by the Tax Officer, and approved by the
TCC, for reporting the amount of tax or other amount owed or required
to be withheld, remitted, or reported under this article or the Local
Tax Enabling Act.
The period from January 1 to December 31.
A person or business required under this article or the Local
Tax Enabling Act to file a return of an income tax or to pay an income
tax.
The Tax Collection Committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
The Northampton Tax Collection District, or any future tax
collection district, to which the Borough or any part of the Borough
is assigned under the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
General purpose resident tax. The Borough hereby imposes a tax for
general revenue purposes at the rate of 1.0% on earned income and
net profits of individual residents of the Borough.
B.
General purpose municipal nonresident tax. The Borough also imposes
a tax for general revenue purposes at a rate of 1.0% on earned income
and net profits derived by an individual nonresident from any work,
business, profession, or activity, of any kind engaged in within the
boundaries of Borough.
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until this article is repealed or the rate is changed.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,[1] 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 extend
allowed by 1 Pa.C.S.A. § 1937.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
E.
Applicable laws, regulations, policies, and procedures. The tax shall
be collected and administered in accordance with: all applicable laws
and regulations; and rules, regulations, policies and procedures adopted
by the TCC or by the Tax Officer in conformity with the Local Tax
Enabling Act. This includes any regulations, policies, and procedures
adopted in the future to the maximum extend allowed by 1 Pa.C.S.A.
§ 1937.
Although credits and deductions against the tax are permitted
under certain circumstances as provided in applicable law and regulations,
no individuals are exempt from the tax based on age, income, or other
factors.
Every taxpayer 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 the rules, regulations, policies and
procedures of the TCC and Tax Officer. A taxpayer is required to file
a return even if no tax payment is due and owing.
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act and
the rules, regulations, policies and procedures of the TCC and Tax
Officer.
A.
Collection of tax. The Tax will be collected from individuals and
employees by the Tax Officer. The Tax Officer is authorized to file
an action in the name of the Borough for the recovery of income taxes
due to the Borough and unpaid.
In the event of violation of this article of the Local Tax Enabling
Act,[1] or nonpayment of tax, individuals and employers are subject
to interest, penalties, costs, and fines in accordance with the Local
Tax Enabling Act, including costs of collection imposed by the Tax
Officer in accordance with authorization by the TCC. The Tax Officer
may retain reasonable costs of collection in accordance with Local
Tax Enabling Act and as approved by the TCC. To give full force and
effect to this article, the authority of the Tax Officer shall be
interpreted in the broadest permissible sense for the benefit of the
Tax Officer's ability to perform its duties.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The primary purpose of this article is to confirm the earned
income and net profits tax currently imposed to the Local Tax Enabling
Act, as amended and restated by Act 32 of 2008,[1] and to do so within the time frame required by Act 32.
Any 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 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 in any manner by adoption of this article. The provisions
of this article shall not affect any act done or liability incurred,
nor shall such provision affect any suit or prosecution pending or
to be initiated to enforce any right or penalty or to punish 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 supersede and repeal on the effective date any
ordinance levying a tax on earned income or net profits in force immediately
prior to the effective date.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
This article is intended to be consistent with the Local Tax
Enabling Act, and to include all necessary authorizations to permit
the Tax Officer to take such tax collection, administration, disbursement,
enforcement and other activities as authorized by the Local Tax Enabling
Act, subject to the policies and procedures of the TCC.
The provisions of this article shall become effective on January
1, 2012, and shall apply to earned income received or earned and net
profits earned or made by a taxpayer during calendar year 2012 and
each year thereafter without annual reenactment unless the rate of
tax is subsequently changed. Changes in the rate of tax shall become
effective on the date specified in the ordinance imposing such change.
