[Adopted 12-13-1999 by Ord. No. 1999-21 (Part 3, Ch. 2, Art.
C, of the 1976 Code of Ordinances); amended in its entirety 10-24-2011 by Ord. No. 2011-14]
All terms defined in the Local Tax Enabling Act[1] shall have the meanings set forth therein. The following
terms shall have the meanings set forth herein:
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
January 1, 2012.
This article.
The Manheim Township Board of Commissioners.
The Local Tax Enabling Act, as set forth in 53 P.S. § 6901
et seq., while such numbering and provisions remain in effect under
Act 32 of 2008, and as set forth in 53 P.S. § 6924.101 et
seq., when such numbering and provisions become effective under Act
32, and as amended in the future.
The tax imposed by this article.
Township of Manheim.
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 article or the Local Tax Enabling Act.
The period from January 1 to December 31.
The tax collection committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
Any tax collection district to which the taxing authority
or any part of the taxing authority is assigned under the Local Tax
Enabling Act.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 et seq.
A.
General purpose resident tax. The taxing authority hereby imposes
a tax for general revenue purposes at the rate of 1.00% on earned
income and net profits of individual residents of the taxing authority.
B.
General purpose municipal nonresident tax. The taxing authority also
imposes a tax for general revenue purposes at the rate of 1.00% 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.
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until this article is repealed or the rate is changed.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.
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 1.0%. This combined tax rate is included solely for the
purpose of providing information applicable on the date of adoption
of this article. This combined tax rate might change if the school
district changes the tax rate imposed by the school district.
E.
Municipal tax rate applicable to nonresidents. Currently, the total
rate applicable to nonresidents working within the taxing authority
based on the municipal nonresident tax rate is 0.0%.
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
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 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 regulations, 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.
This governing body finds that minors of various age groups
have traditionally, and with judicial sanction, been considered as
comprising separate classes for many legislative purposes; and minors
under the age of 16 are generally unemancipated and subject to compulsory
school attendance and child labor laws, and therefore have limited
earned income and net profits and control of money such that enforcement
of reporting and collection of tax hereunder against them would yield
inconsequential amounts and be unduly difficult, expensive, and not
in the public interest. For these reasons, individuals under the age
of 16 years are exempt from liability for the tax.
A.
Individuals who are residents of a state other than Pennsylvania
are exempt from liability for the tax, but only if all local governments
of the locality where the individual resides either:
B.
In addition to this exemption from municipal nonresident tax, certain
credits and deductions against tax are permitted under certain circumstances
as provided in applicable law and regulations.
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 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 the Local Tax Enabling
Act.
The primary purpose of this article is to conform the earned
income and net profits tax currently imposed to the Local Tax Enabling
Act, as amended and restated by Act 32 of 2008, and to do so within
the time frame required by Act 32. Any prior enactment imposing a
tax on earned income or net profits of individuals is amended and
restated in its entirety to read as stated in this article. Any other
prior enactment or part of any prior enactment conflicting with the
provisions of this article is rescinded insofar as the conflict exists.
To the extent the same as any enactment in force immediately prior
to adoption of this article, the provisions of this article are intended
as a continuation of such prior enactment and not as a new enactment.
If this article is declared invalid, any prior enactment levying a
similar tax shall remain in full force and effect and shall not be
affected by adoption of this article. If any part of this article
is declared invalid, the similar part of any prior enactment levying
a similar tax shall remain in effect and shall not be affected by
adoption of this article. The provisions of this article 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 offense under the authority of any
enactment in force prior to adoption of this article. Subject to the
foregoing provisions of this section, this article shall amend and
restate on the effective date any enactment levying a tax on earned
income or net profits in force immediately prior to the effective
date.
