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:
COLLECTOR
Person, entity, or authorized representative of the tax officer,
appointed as tax officer pursuant to the Local Tax Enabling Act to
collect the tax.
DOMICILE
The place where one lives and has his permanent home and
to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the voluntarily fixed place of
habitation of a person, not for a mere special or limited purpose,
but with the present intention of making a permanent home, until some
event occurs to induce him to adopt some other permanent home. In
the case of businesses, or associations, the domicile is that place
considered as the center of business affairs and the place where its
functions are discharged.
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 amended in the future.
NONRESIDENT
A person or business domiciled outside the political subdivision
levying the tax.
RESIDENT
A person domiciled in the political subdivision levying the
tax.
TCC
The Tax Collection Committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
TCD
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
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.
Although credits and deductions against tax are permitted under
certain circumstances as provided in applicable law and regulations,
no individuals are exempt from tax based on age, income, or other
factors.
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. Individuals who are no longer employed or whose tax is
withheld in full must file an informational tax return notifying the
tax office that there is no payment due for the specific tax year.
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.
The primary purpose of this article is 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 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 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 offense under the authority of any enactment
in force prior to adoption of this article. Subject to the foregoing
provisions of this section, 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.