[Adopted 11-15-2011 by Ord. No. 1006]
Except as otherwise specified in this section, all terms used in this article which are also defined in the Local Tax Enabling Act[1] shall have the same meanings when used in this section, and the definitions contained in the Local Tax Enabling Act are incorporated herein by reference. However and notwithstanding the foregoing, the following words and phrases, when used in this section, shall have the meanings ascribed to them in this section:
BOROUGH COUNCIL
The Borough Council of the Borough of West Reading, Berks County, Pennsylvania.
COLLECTOR
The person or entity appointed as the tax officer pursuant to the Local Tax Enabling Act to collect the tax.
EFFECTIVE DATE
January 1, 2012.
LOCAL TAX ENABLING ACT
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 may be amended in the future.
TAX COLLECTION DISTRICT
Any tax collection district to which the Taxing Authority or any part of the Taxing Authority is assigned under the Local Tax Enabling Act.
TAX COLLECTION COMMITTEE
The tax collection committee established to govern and oversee the collection of earned income tax within the Tax Collection District under the Local Tax Enabling Act.
TAX
The tax imposed by this article.
TAX RETURN
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.
TAX YEAR
The period from January 1 to December 31.
TAXING AUTHORITY
The Borough of West Reading, Berks County, Pennsylvania.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
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,[1] and to do so within the time frame required by Act 32.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
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.
B. 
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.
C. 
Ongoing tax. The tax shall continue at the above rates set forth in Subsections A and B of this section during the current tax year and each tax year thereafter, without annual reenactment, until this article is repealed or the rate is changed.
D. 
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 the municipality in which the individual resides, is 1%.
E. 
Municipal tax rate applicable to nonresidents. Currently the total rate applicable to nonresidents working within the Taxing Authority based on the municipal nonresident rate is 1%.
F. 
Local Tax Enabling Act applicable. The Tax is imposed under authority of the Local Tax Enabling Act,[1] 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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
G. 
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 Tax Collection Committee 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.
Although credits and deductions against the tax are permitted under certain circumstances as provided in applicable law and regulations, no individuals are exempt from the tax based on age, income or other factors.
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.
Any prior enactment imposing a tax on earned income or net profits of individuals is amended and restated in its entirety so as to read as set forth 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 this article is 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 an offense under the authority of any enactment in force prior to adoption of this article. Subject to the foregoing provisions of this article, 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.