[Ord. 886, 11/7/2011, § 1]
1.
This Part is hereby enacted pursuant to the authority granted by
the Local Tax Enabling Act, P.L. 1257, known as Act No. 511 of 1965,
effective January 1, 1966, as amended through in Act 166 of 2002 and
Act No. 32 of 2008, 53 P.S. § 6924.101 et seq. (known as
the Local Tax Enabling Act and herein referred to as the "Act").
2.
Act 32 (53 P.S. § 6924.101 through 53 P.S. § 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.
[Ord. 886, 11/7/2011, § 2]
1.
DOMICILE
EARNED INCOME
NET PROFITS
NONRESIDENT
RESIDENT
TAX COLLECTION COMMITTEE (TCC)
TAX COLLECTION DISTRICT (TCD)
TAX OFFICER/TAX COLLECTOR
The following words and phrases, included herein, when used in this
Section shall have the meanings given to them in this Section unless
the context clearly indicates otherwise:
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.
The compensation 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. 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.
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.
A person or business domiciled outside the political subdivision
levying the tax.
A person or business domiciled in the political subdivision
levying the tax.
The Southeast Tax Collection Committee established to govern
this tax collection district for the purpose of income tax collection.
The Southeast Tax Collection District as established under
section 504 of Act 32.
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.
2.
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 53 P.S. § 6924.901).
[Ord. 886, 11/7/2011, § 3]
1.
Resident Tax. A tax at the rate of 1/2% is hereby levied on all earned
income and net profits, as defined by Act 32, on residents of Elizabeth
Township.
2.
Nonresident Tax. A tax at the rate of 1/2% is hereby levied on all
earned income and net profits earned by nonresidents for work done
or services performed or rendered in Elizabeth Township.
3.
All changes shall remain in effect on a calendar year basis without
annual reenactment unless the rate of tax is subsequently changed.
[Ord. 886, 11/7/2011, § 4]
The collection and administration of the tax provided for in
this Part 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.
[Ord. 886, 11/7/2011, § 5]
No exemptions or credits based on age or income or any other
conditions are granted by this Part. Nothing in this Part is intended
to preclude or inhibit any credit or exemption imposed by act of law
or regulation.
[Ord. 886, 11/7/2011, § 7]
This Part shall be effective January 1, 2012. It is the intention of the governing body of Elizabeth Township that this Part shall provide procedural modifications only to the previously adopted Earned Income Tax Ordinance, No. 561, Chapter 24, and no gap as to imposition of the tax set forth herein should be inferred.
