[Adopted 11-5-2002 by Ord. No. 593 (Ch. 24, Part 2, of the
1983 Code); amended in its entirety 10-6-2015 by Ord. No. 687]
This article shall be known and may be cited as the "Borough
of Slippery Rock Earned Income Tax Ordinance."
All terms defined in the Local Tax Enabling Act 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 Borough Council of the Borough of Slippery Rock.
The Local Tax Enabling Act, as set forth in 53 P.S. § 6924.101
et seq., and as amended in the future.
The tax imposed by this article.
The Borough of Slippery Rock.
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.
[Amended 12-6-2016 by Ord. No. 698]
A tax at the rate of 1% on each dollar is hereby imposed on
all earned income and net profits, as defined by Act 32,[1] earned by residents of the Borough of Slippery Rock and
on all earned income and net profits earned by nonresidents of the
Borough of Slippery Rock employed in or receiving work assignments
within the Borough. All changes shall remain in effect on a calendar
year basis without annual reenactment unless the rate of tax is subsequently
changed.
[1]
Editor's Note: See the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq.
A.
Any person
whose total income from all sources is less than $12,000 per annum
is exempt from liability for the tax.
B.
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 the 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.
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.
[Amended 12-6-2016 by Ord. No. 698]
The collection and administration of the tax provided for in
this article shall be performed by the Tax Officer appointed by the
Butler County Tax Collection Committee. Said Tax Officer shall receive
such compensation for his services and expenses as determined from
time to time by the TCC. Such Tax Officer shall administer and have
the powers and duties as provided for by Act 32[1] and the Local Tax Enabling Act.
[1]
Editor's Note: See the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq.
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.
