[Adopted 9-12-2011 by Ord. No. 819[1]]
[1]
Editor's Note: This ordinance provided an effective date of
1-1-2012. This ordinance also provided: "The primary purpose of this
ordinance 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 ordinance. Any other prior enactment or part of any
prior enactment conflicting with the provisions of this ordinance
is rescinded insofar as the conflict exists. To the extent the same
as any enactment in force immediately prior to adoption of this ordinance,
the provisions of this ordinance are intended as a continuation of
such prior enactment and not as a new enactment. If this ordinance
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 ordinance. If any part of this ordinance 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 ordinance.
The provisions of this ordinance 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 ordinance. Subject to the foregoing provisions if this section,
this ordinance 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."
Editor's Note: This ordinance repealed former Art. III, Earned Income Tax, adopted 12-27-1973 by Ord. No. 506 (Ch. 76, Art. III, of the 1971 Code), as amended 12-13-1999 by Ord. No. 686 and 12-16-2003 by Ord. No. 726.
This article shall be known and may be cited as the "Borough
of Columbia 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 Council of the Borough of Columbia.
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 article.
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 Borough of Columbia.
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.
A.
General purpose resident tax. The Taxing Authority hereby imposes
a tax for general revenue purposes at the rate of 0.5% on earned income
and net profits of individual residents of the Taxing Authority.
B.
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 article is repealed or the rate is changed.
C.
Local Tax Enabling Act applicable. The tax is 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
article. 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 article upon the effective
date of such amendment, without the need for formal amendment of this
article, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
D.
Applicable laws, regulations, policies, and procedures. The tax shall
be collected and administered in accordance with: (1) all applicable
laws and regulations; and (2) 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.
A.
This governing
body finds that:
(1)
Minors
of various age groups have traditionally, and with judicial sanction,
been considered as comprising separate classes for many legislative
purposes; and
(2)
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 tax hereunder against them would yield
inconsequential amounts and be unduly difficult, expensive, and not
in the public interest.
B.
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.
The tax will be collected from individuals and employers by
the Collector.
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.
