This article shall be referred to as the "Earned Income and
Net Profits Tax Ordinance of the Borough of Lewistown of 2011."
All terms defined in the Local Tax Enabling Act, as amended, and as it may be amended in the future, shall have the
meanings set forth therein, which definitions are incorporated herein
by reference. The following terms shall have the meanings set forth
herein:
BOROUGH
The Borough of Lewistown, Mifflin County, Pennsylvania.
SCHOOL DISTRICT
Mifflin County School District, Mifflin County, Pennsylvania.
TAX
The Earned Income and Net Profits Tax.
TAX COLLECTION COMMITTEE
The tax collection committee established to govern and oversee
collection of earned income and net profits taxes within the tax collection
district established pursuant to the Local Tax Enabling Act, as amended,
and any regulations thereunder.
TAX COLLECTION DISTRICT
The tax collection district to which the Borough is assigned
pursuant to the Local Tax Enabling Act, as amended, and any regulations
thereunder.
TAX COLLECTOR
The Tax Officer appointed per the Local Tax Enabling Act,
as amended, to collect the tax.
TAX OFFICER
That person or entity appointed pursuant to the Local Tax
Enabling Act, as amended, to collect and to receive and administer
earned income and net profit taxes. Effective as of January 1, 2012,
it shall be that person or entity appointed by the Mifflin County
Tax Collection Committee or successor agency.
TAX RETURN
That form prescribed for reporting the amount of earned income
or net profits and the amount of tax or other amount owed, required
to be withheld, remitted or reported per the Local Tax Enabling Act
and this article.
TAX YEAR
The period from January 1 through December 31 of each year.
THE LOCAL TAX ENABLING ACT
The Local Tax Enabling Act, Act of December 31, 1965, P.L.
1257, § 1 et seq. (53 P.S. § 6901 et seq.), as
amended and, specifically, as amended by Act 32 of 2008, Act of July
2, 2008, P.L. 197, No. 32, and as amended and renumbered by said Act
32 of 2008, renumbered as § 101 et seq. (53 P.S. § 6924.101
et seq.), and as it may be amended in the future.
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, as amended, and as it may be amended from
time to time, and the applicable regulations thereunder.
Every employer shall register, withhold and remit tax and file
the applicable tax returns in accordance with the Local Tax Enabling
Act, as amended, and as it may be amended from time to time, and the
applicable regulations thereunder.
The tax shall be collected from individuals and employers by
the tax officer and in accordance with the provisions of the Local
Tax Enabling Act, as amended, and as it may be amended from time to
time, and the applicable regulations thereunder.
Individuals and employers are subject to interest, penalties,
costs and fines in accordance with the Local Tax Enabling Act, as
it may be amended from time to time, and the applicable regulations
thereunder, together with and including costs imposed by the tax officer
in accordance with the Local Tax Enabling Act, as amended, and as
it may be amended in the future from time to time.
Credits, deductions and losses shall only be permitted under
circumstances which may from time to time be set forth in the Local
Tax Enabling Act, as amended, and in the applicable regulations thereunder.
Except as may be provided from time to time as set forth in the Local
Tax Enabling Act, as amended, and in the applicable regulations thereunder,
there shall be no exemptions from tax based on age, income or other
factors.
This article shall not apply to any person or property as to
whom or which it is beyond the legal power of the Borough of Lewistown,
Mifflin County, Pennsylvania, to impose any tax or duty hereinbefore
provided.
The purpose of this article is to conform the earned income
and net profits tax currently imposed by the Borough of Lewistown
pursuant to the Local Tax Enabling Act and the ordinance imposing
and levying the same to the provisions of the Local Tax Enabling Act,
as amended and restated by Act 32 of 2008, Act of July 2, 2008, P.L.
197, No. 32 (53 P.S. § 6924.101 et seq.) and to do so within
the time frame as may be required by said Act 32 of 2008. In all cases,
subject to the foregoing, the provisions of this article are intended
to amend and restate on the effective date any ordinance duly enacted
levying a tax on earned income and net profits which is in force immediately
prior to the effective date.
This article shall be interpreted according to the laws of the
Commonwealth of Pennsylvania.
This article shall become effective January 1, 2012.