[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
This Part 2 shall be known and may be cited as the "Elizabethtown
Borough Earned Income Tax Ordinance of 2011," as amended.
[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
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 Part 2.
The Borough of Elizabethtown.
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 enactment.
Elizabethtown Borough.
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 enactment 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.
[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
1.
General Purpose Resident Tax. The taxing authority hereby imposes
a tax for general revenue purposes at the rate of 1% on earned income
and net profits of individual residents of the taxing authority.
2.
General Purpose Municipal Nonresident Tax. The taxing authority also
imposes a tax for general revenue purposes at the rate of 1% 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.
3.
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until this enactment is repealed or the rate is changed.
4.
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%. This combined tax rate is included solely for the
purpose of providing information applicable on the date of the adoption
of this Part 2. This combined tax rate might change if the school
district changes the tax rate imposed by the school district.
5.
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 1%.
6.
Local Tax Enabling Act Applicable. The tax 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
enactment. 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 enactment upon the effective
date of such amendment, without the need for formal amendment of this
enactment, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
7.
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.
[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
1.
This governing body finds that:
A.
Minors of various age groups have traditionally, and with judicial
sanction, been considered as comprising separate classes for any legislative
purposes; and
B.
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.
2.
For these reasons, individuals under the age of 16 years are exempt
from liability for the tax.
[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
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 impose no tax
on the income of a Pennsylvania resident derived from activities within
the locality or exempt that income from tax. In addition to this exemption
from municipal nonresident tax, certain credits and deductions against
the tax are permitted under certain circumstances as provided in applicable
law and regulations.
[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
Every individual receiving earned income or earning net profits
in any tax year shall file tax returns and pay the tax in accordance
with the Local Tax Enabling Act.
[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
Every employer shall register, withhold and remit the tax, and
file tax returns in accordance with the Local Tax Enabling Act.
[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
The tax will be collected from individuals and employers by
the collector.
[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
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.
[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
The provisions of this enactment are severable; and if any of
its provisions are ruled by a court invalid or unconstitutional, such
decision shall not affect or impair any of the remaining provisions
of this enactment. It is declared to be the intention of the governing
body that this enactment would have been adopted if such invalid or
unconstitutional provision had not been included.
[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
1.
The primary purpose of this enactment 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.
2.
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 enactment. Any other prior enactment or part of any
prior enactment conflicting with the provisions of this enactment
is rescinded insofar as the conflict exists. To the extent the same
as any enactment in force immediately prior to adoption of this enactment,
the provisions of this enactment are intended as a continuation of
such prior enactment and not as a new enactment. If this enactment
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 enactment. If any part of this enactment 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 enactment.
3.
The provisions of this enactment 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 or any enactment in force prior to adoption
of this enactment.
4.
Subject to the foregoing provisions of this section, this enactment
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.
[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
This Part shall become effective as provided by law. To the
extent that this Part amends imposition, collection or any other matter
relating to the earned income tax as reenacted by this Part, such
revised provision shall become effective January 1, 2012.
[Ord. 801, 12/16/1999; as amended by Ord. 930, 10/20/2011]
This enactment is adopted and enacted October 20, 2011.
