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 taxpayer 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 and the policies and procedures of the
TCC and Tax Officer. Tax imposed on net profits and all earnings not
subject to withholding at source must be reported and paid on a quarterly
basis in accordance with the local tax enabling act. A taxpayer is
required to file a return even if no tax payment is due and owing.
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act and
the policies and procedures of the TCC and Tax Officer.
The tax will be collected from individuals and employers by
the Tax Officer. The Tax Officer is authorized to file an action in
the name of the Township for the recovery of income taxes due to the
Township and unpaid. Nothing in this section shall affect the authority
of the Township to file an action in its own name for collection of
income taxes under the Local Tax Enabling Act.
Individuals and employers are subject to interest, penalties,
costs, and fines in accordance with the Local Tax Enabling Act, including
costs of collection imposed by the Tax Officer in accordance with
authorization by the TCC.
The primary purpose of this article is to confirm the earned
income and net profits tax imposed pursuant 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 ordinance or part of
any prior ordinance conflicting with the provisions of this article
is rescinded insofar as the conflict exists. To the extent the same
as any ordinance in force immediately prior to adoption of this article,
the provisions of this article are intended as a continuation of such
prior ordinance and not as a new ordinance. If this article is declared
invalid, any prior ordinance levying a similar tax shall remain in
full force and effect and shall not be affected in any manner by adoption
of this article. The provisions of this article shall not affect any
act done or liability incurred, nor shall such provision 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 ordinance
in force prior to adoption of this article. Subject to the foregoing
provisions of this section, this article shall supersede and repeal
on the effective date any ordinance levying a tax on earned income
or net profits in force immediately prior to the effective date.
This article is intended to be consistent with the Local Tax
Enabling Act, and to include all necessary authorizations to permit
the Tax Officer to take such tax collection, administration, disbursement,
enforcement and other activities as authorized by the Local Tax Enabling
Act, subject to the policies and procedures of the TCC.