[Adopted 11-21-1966 by Ord. No. 509; amended in its entirety 10-18-2011 by Ord. No. 2011-03]
Act 32 (53 P.S. § 6924.101 through § 6924.901) and its definitions, duties, directives, rules, regulations, powers and penalties is hereby adopted by reference as if same had been set forth fully herein.
A. 
The following words and phrases included herein when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:
DOMICILE
The place where a person lives and has a permanent home and to which the person has the intention of returning whenever 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 voluntarily fixed place of habitation of a person, not for a mere special or limited purpose, but with the present intention of making a permanent home, until some event occurs to induce the person to adopt some other permanent home. In the case of a business, domicile is that place considered as the center of business affairs and the place where its functions are discharged.
EARNED INCOME
The compensation as required to be reported to or as determined by the Department of Revenue under section 303(fn2) 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. Employee business expenses as reported to or determined by the Department of Revenue under Article III of the Tax Reform Code of 1971 shall constitute allowable deductions in determining earned income. 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.
NET PROFITS
The net income from the operation of a business, other than a corporation, 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 promulgated under that section.
NONRESIDENT
A person or business domiciled outside the political subdivision levying the tax.
RESIDENT
A person or business domiciled in the political subdivision levying the tax.
TAX COLLECTION COMMITTEE (TCC)
The Southeast Tax Collection Committee established to govern this tax collection district for the purpose of income tax collection.
TAX COLLECTION DISTRICT (TCD)
The Southeast Tax Collection District is established under section 504 of Act 32.
TAX OFFICER/TAX COLLECTOR
The agency engaged to administer and collect earned income taxes for this tax collection district. Unless otherwise specifically provided, for purposes of the obligations of an employer, the term shall mean the tax officer for the tax collection district within which the employer is located, or, if an employer maintains workplaces in more than one district, the tax officer for each such district with respect to employees principally employed therein.
B. 
In addition to the above definitions, this section incorporates by reference those words, phrases and definitions as listed in Act 32 (53 P.S. §§ 6924.101 through 6924.901).
A. 
Resident tax. A tax at the rate of 1% is hereby levied on all earned income and net profits, as defined by Act 32, on residents of the Borough of Dravosburg; however, to the extent that the McKeesport Area School District, another political subdivision located within the Borough of Dravosburg, levies a tax on the same earned income and net profits, as defined by Act 32, and, to the extent such duplication of tax and rate of tax exists, such duplication of tax and rate of tax shall be split equally between the Borough of Dravosburg and the McKeesport Area School District. For example, to the extent the McKeesport Area School District levies the same tax on earned income and net profits, as defined by Act 32, on residents of the Borough of Dravosburg, and at the same rate of 1% as levied herein by the Borough of Dravosburg, the duplicate one-percent levy of tax shall be shared equally between the Borough of Dravosburg and the McKeesport Area School District, or one-half percent to the Borough of Dravosburg and one-half percent to the McKeesport Area School District. Further, to the extent there is no duplication of tax or rate of tax between the Borough of Dravosburg and the McKeesport Area School District, the Borough of Dravosburg shall be entitled to collect the maximum rate of tax permitted by law and as supported by the tax levy herein.
B. 
All changes shall remain in effect on a calendar year basis without annual reenactment unless the rate of tax is subsequently changed.
The collection and administration of the tax provided for in this article shall be performed by the Tax Officer appointed by the Tax Collection Committee. Said Tax Officer shall receive compensation for services and expenses as determined by agreement between the TCC and the Tax Officer. The Tax Officer shall have the powers as provided for by the Local Tax Enabling Act.
No exemptions or credits based on age or income, or any other conditions are granted by this article. Nothing in this article is intended to preclude or inhibit any credit or exemption imposed by act of law or regulation.
This article shall be effective January 1, 2012. It is the intention of the governing body of the Borough of Dravosburg that this article shall provide procedural modifications only to the previously adopted Earned Income Tax Ordinance, and no gap as to imposition of the tax set forth herein should be inferred.