[Ord. 04-17, 12/9/2004, § 1; as amended by Ord.
12-12, 7/12/2012]
All terms defined in Section 13 of the Local Tax Enabling Act,
53 P.S. § 6913, shall have the meanings set forth therein. The following
terms shall have the meanings set forth herein:
BUREAU
The agency designated by the Dauphin County Tax Collection
Committee pursuant to Pennsylvania Act 32 of 2008 to collect, receive
and administer earned income and net profit taxes.
ENABLING ACT
The Local Tax Enabling Act, 53 P.S. § 6901 et seq.,
and as amended in the future.
MUNICIPALITY
Township of Susquehanna, Dauphin County, Pennsylvania.
REGULATIONS
Regulations duly adopted by the Bureau for administration
of the earned income and net profits tax. To the extent allowed by
law, including but not limited to 1 Pa.C.S.A. § 1937, the
Board of Commissioners of the Municipality intends to incorporate
future amendments to the regulations. If a court prohibits such construction,
the Board of Commissioners intends to incorporate the regulations
as they exist on the date of enactment of this Part.
[Ord. 04-17, 12/9/2004, § 2]
Effective January 1, 2005, the Municipality imposes a tax for
general revenue purposes at the rate of 1% on (a) earned income received
and net profits earned by individual residents of the Municipality
and (b) earned income received and net profits earned by nonresident
individuals for work or services performed or rendered, or a business,
profession or activity conducted, in the Municipality. The tax shall
continue at this rate thereafter during calendar year 2005 and during
each year thereafter, without annual re-enactment, until this Part
is repealed or the rate of tax changed. The school district in which
the Municipality is located also imposes a tax at the rate of 0.5%
on earned income received and net profits earned by residents of the
Municipality. As a result of the school district tax, and certain
provisions of the Enabling Act, the Municipality is limited to collecting
the tax at the rate of 0.5% from residents. The total tax rate applicable
to residents and nonresidents, including the tax imposed by the school
district, is 1%.
[Ord. 04-17, 12/9/2004, § 3]
1. Every taxpayer earning net profits or receiving earned income in
any year shall, on or before April 15 of the succeeding year, make
and file with the Income Tax Officer a return thereof (on forms, and
furnishing information, prescribed by the Income Tax Officer) and
pay the tax due thereon (or balance thereof after crediting prior
payments).
2. Further details concerning taxpayer payment and making returns of
tax levied by this Part are set forth in the Regulations. If required
in the Regulations, taxpayers shall file a declaration of estimated
net profits and quarterly returns and pay the tax due thereon and
shall file quarterly returns of earned income and pay the tax due
thereon.
[Ord. 04-17, 12/9/2004, § 4]
1. As authorized in Section 10 of the Enabling Act, the Municipality will enter into a Tax Collection Agreement,
which constitutes a joint agreement with other political subdivisions
for collection of the tax by the Bureau and has included in this Part
provisions deemed necessary for collection of the tax. Every employer
with a place of business or doing business in the Municipality, or
in the jurisdiction of the Bureau as defined in the Regulations, is
required to register, to deduct tax from earned income of employees
subject to the tax within the jurisdiction of Bureau, including without
limitation, those nonresident employees doing work or performing services
in the Municipality; to file quarterly reports and make remittances,
and to do other acts as set forth in Section 13(IV) of the Enabling
Act.
2. Any employer who has no place of business and does no business in
the Municipality, or in the jurisdiction of the Bureau, but who desires,
for the convenience of employees residing within the Municipality,
to deduct tax owed hereunder from employee wages, shall become subject
to all obligations of timely filing of returns, reports and remittances,
and of maintaining and disclosing records, and to interest and penalties
with respect to tax deducted, in all respects as applicable to an
employer with a place of business or doing business in the Municipality,
or in the jurisdiction of the Bureau.
3. Tax owed hereunder and deducted from wages by an employer shall at
all times be the property of the Municipality, and shall constitute
a trust fund held by the employer until remitted to the Income Tax
Officer; and deduction of tax from wages shall, as between the employee
and the Municipality, constitute payment of the tax by the employee,
regardless of any insolvency or failure to remit by the employer.
[Ord. 04-17, 12/9/2004, § 5]
This Municipality designates the Bureau as its Income Tax Officer
to perform all the duties, be subject to all the requirements, and
have all the powers prescribed by Section 13 (V) of the Enabling Act.
The Bureau shall receive such compensation for its services as it
and the Municipality agree from time to time. The Municipality expressly
authorizes the Bureau to promulgate and amend the Regulations.
[Ord. 04-17, 12/9/2004, § 6]
1. Suits for collection of tax are authorized, and interest and penalties
imposed, as provided in Section 13 (VII) and (VIII) of the Enabling
Act.
2. Notwithstanding prior mention in this Part of specific subsections
of Section 13 of the Enabling Act, all provisions of the entire Section
13 of the Enabling Act are incorporated into this Part by this reference,
as required by the Enabling Act. Any provisions which any future supplements
to or amendments of the Enabling Act may require to be included in
or construed to be a part of any tax on earned income or net profits,
or of the ordinance levying the same, shall automatically become a
part of this Part upon the effective date of such supplement or amendment,
without the need for formal amendment of this Part, to the maximum
extent allowed by 1 Pa C.S.A. § 1937.
[Ord. 04-17, 12/9/2004, § 7]
1. Employeee's Unreimbursed Business Expenses. Business expenses
are as set forth in the regulations.
2. Losses. Losses are as set forth in the regulations.
3. Persons Under 16 Years of Age. This School Board finds (1) that minors
of various age groups have traditionally, and with judicial sanction,
been considered as comprising separate classes for many legislative
purposes, and (2) that minors under the age of 16 years are for the
most part unemancipated and subject to compulsory school attendance
and child labor laws, and therefore for the most part so lacking in
power to earn and to have legal control of money or property that
enforcement of reporting and collection of tax hereunder against them
would yield inconsequential amounts and would be unduly difficult,
expensive, and not in the public interest. Therefore, persons under
the age of 16 years are exempted from all liability for tax under
this Part.
[Ord. 04-17, 12/9/2004, § 8]
1. The tax levied by this Part imposes the same tax without substantial
change as imposed by this Municipality in previous years and shall
be so interpreted.
2. This Part shall not apply to any person or property as to whom or
which it is beyond the legal power of this Municipality to impose
any tax or duty herein provided for.
3. If any section, clause, sentence, or part of this Part is for any
reason judicially determined to be unconstitutional, illegal or invalid,
such determination shall not affect or impair any of the remaining
sections, clauses, sentences or parts hereof; and it is declared to
be the intent of the Board of School Directors of the Municipality
that this Part would have been adopted even if such unconstitutional,
illegal or invalid portion had not been included.
[Ord. 04-17, 12/9/2004, § 9]
The provisions of this Part, so far as they are the same as
ordinances in force immediately prior to the enactment of this Part,
are intended as a continuation of such ordinance and not as a new
enactment. In the event that this Part is declared invalid, any prior
ordinance of the Municipality levying an earned income and net profits
tax shall remain in full force and effect and shall not be affected
in any manner by enactment of this Part. The provisions of this Part
shall not affect any act done or liability incurred, nor shall they
affect any suit or prosecution pending or to be instituted to enforce
any right or penalty or to punish any offense under the authority
of any ordinance in effect prior to the enactment of this Part. Subject
to the foregoing provisions of this Section, effective January 1,
2005, this Part shall supersede and repeal ordinances levying an earned
income and net profits tax in force immediately prior to the effective
date of this Part.
[Ord. 04-17, 12/9/2004, § 10]
The Tax Collection Agreement (Middletown Area Tax Collection
Bureau) is approved in form as presented this date to this governing
body, and the officers of the Municipality are authorized to execute
the Tax Collection Agreement in substantially such form, with such
changes as may be approved by the officers executing the same. If
previously executed, the Tax Collection Agreement is approved as executed.
The officers are authorized to take any actions necessary or appropriate
to carry out the terms of this Part and the Tax Collection Agreement.