[Ord. 2004-5, 12/16/2004, § 1; as amended by Ord.
2011-5, 12/29/2011, § 1]
All terms defined in Section 13 of The Local Tax Enabling Act,
53 P.S. § 6913, shall have the meanings set forth therein.
The following terms shall have the meanings set forth herein:
The Local Tax Enabling Act, 53 P.S. § 6901 et seq.,
and as amended in the future.
The Borough of Hummelstown, Dauphin County, Pennsylvania.
Regulations duly adopted by the Dauphin County Tax Collection
Committee for administration of the earned income and net profits
tax. To the extent allowed by law, including but not limited to 1
Pa.C.S.A. § 1937, the Borough Council of the Municipality
intends to incorporate future amendments to the Regulations. If a
court prohibits such construction, the Borough Council intends to
incorporate the Regulations as they exist on the date of enactment
of this Part.
The person, partnership, corporation or other entity designated
by the Dauphin County Tax Collection Committee (DCTCC) as the Tax
Collector for earned income and net profits taxes imposed under the
Local Tax Enabling Act, as amended, by any Dauphin County municipality
or school district pursuant to the authority granted to the DCTCC
by Act 32 of 2008.
[Ord. 2004-5, 12/16/2004, § 2]
Effective January 1, 2005, the Municipality imposes a tax for
general revenue purposes at the rate of 1% on (A) earned income received
and net profits earned by individual residents of the Municipality
and (B) earned income received and net profits earned by non-resident
individuals for work or services performed or rendered, or a business,
profession or activity conducted, in the Municipality. The tax shall
continue at this rate thereafter during calendar year 2005 and during
each year thereafter, without annual re-enactment, until this Part
is repealed or the rate of tax changed. The school district in which
the municipality is located also imposes a tax at the rate of .5%
on earned income received and net profits earned by residents of the
Municipality. As a result of the school district tax, and certain
provisions of the Enabling Act, the Municipality is limited to collecting
the tax at the rate of .5% from residents. The total tax rate applicable
to residents and non-residents, including the tax imposed by the school
district, is 1%.
[Ord. 2004-5, 12/16/2004, § 3]
1.
Every taxpayer earning net profits or receiving earned income in
any year shall, on or before April 15 of the succeeding year, make
and file with the Income Tax Officer a return thereof (on forms, and
furnishing information, prescribed by the Income Tax Officer) and
pay the tax due thereon (or balance thereof after crediting prior
payments).
2.
Further details concerning taxpayer payment and malting returns of
tax levied by this Part are set forth in the Regulations. If required
in the Regulations, taxpayers shall file a declaration of estimated
net profits and quarterly returns and pay the tax due thereon and
shall file quarterly returns of earned income and pay the tax due
thereon.
[Ord. 2004-5, 12/16/2004, § 4; as amended by Ord.
2011-5, 12/29/2011, § 1]
1.
Every employer with a place of business or doing business in the
Municipality, or in the jurisdiction of the Tax Collector as defined
in the Regulations, is required to register, to deduct tax from earned
income of employees subject to the tax within the jurisdiction of
the Tax Collector, including without limitation, those non-resident
employees doing work or performing services in the Municipality; to
file quarterly reports and make remittances, and to do other acts
as set forth in Section 13(IV) of the Enabling Act.
2.
Any employer who has no place of business and does no business in
the Municipality, or in the jurisdiction of the Tax Collector, but
who desires, for the convenience of employees residing within the
Municipality, to deduct tax owed hereunder from employee wages, shall
become subject to all obligations of timely filing of returns, reports
and remittances, and of maintaining and disclosing records, and to
interest and penalties with respect to tax deducted, in all respects
as applicable to an employer with a place of business or doing business
in the Municipality, or in the jurisdiction of the Tax Collector.
3.
Tax owed hereunder and deducted from wages by an employer shall at
all times be the property of the Municipality, and shall constitute
a trust fund held by the employer until remitted to the Income Tax
Officer; and deduction of tax from wages shall, as between the employee
and the Municipality, constitute payment of the tax by the employee,
regardless of any insolvency or failure to remit by the employer.
[Ord. 2004-5, 12/16/2004, § 5; as amended by Ord.
2011-5, 12/29/2011, § 1]
(Reserved)
[Ord. 2004-5, 12/16/2004, § 6]
1.
Suits for collection of tax are authorized, and interest and penalties
imposed, as provided in Section 13(VII) and (VIII) of the Enabling
Act.
2.
Notwithstanding prior mention in this Part of specific subsections
of Section 13 of the Enabling Act, all provisions of the entire Section
13 of the Enabling Act, are incorporated into this Part by this reference,
as required by the Enabling Act. Any provisions which any future supplements
to or amendments of the Enabling Act may require to be included in
or construed to be a part of any tax on earned income or net profits,
or of the Ordinance levying the same, shall automatically become a
part of this Part upon the effective date of such supplement or amendment,
without the need for formal amendment of this Part, to the maximum
extent allowed by 1 Pa.C.S.A. § 1937.
[Ord. 2004-5, 12/16/2004, § 7]
1.
Employee's Unreimbursed Business Expenses. Business expenses are
as set forth in the Regulations.
2.
Losses. Losses are as set forth in the Regulations.
3.
Persons Under 16 Years of Age. This School Board finds (A) that minors
of various age groups have traditionally, and with judicial sanction,
been considered as comprising separate classes for many legislative
purposes, and (B) that minors under the age of 16 years are for the
most part unemancipated and subject to compulsory school attendance
and child labor laws, and therefore for the most part so lacking in
power to earn and to have legal control of money or property that
enforcement of reporting and collection of tax hereunder against them
would yield inconsequential amounts and would be unduly difficult,
expensive, and not in the public interest. Therefore, persons trader
the age of 16 years are exempted from all liability for tax under
this Part.
[Ord. 2004-5, 12/16/2004, § 8]
1.
The tax levied by this Part imposes the same tax without substantial
change as imposed by this Municipality in previous years, and shall
be so interpreted.
2.
This Part shall not apply to any person or property as to whom or
which it is beyond the legal power of this Municipality to impose
any tax or duty herein provided for.
3.
If any section, clause, sentence, or part of this Part is for any
reason judicially determined to be unconstitutional, illegal or invalid,
such determination shall not affect or impair any of the remaining
sections, clauses, sentences or parts hereof; and it is declared to
be the intent of the Board of School Directors of the Municipality
that this Part would have been adopted even if such unconstitutional,
illegal or invalid portion had not been included.
[Ord. 2004-5, 12/16/2004, § 9]
The provisions of this Part, so far as they are the same as
Ordinances in force immediately prior to the enactment of this Part,
are intended as a continuation of such Ordinance and not as a new
enactment. In the event that this Part is declared invalid, any prior
Ordinance of the Municipality levying an earned income and net profits
tax shall remain in full force and effect and shall not be affected
in any manner by enactment of this Part. The provisions of this Part
shall not affect any act done or liability incurred, nor shall they
affect any suit or prosecution pending or to be instituted to enforce
any right or penalty or to punish any offense under the authority
of any Ordinance in effect prior to the enactment of this Part. Subject
to the foregoing provisions of this section, effective January 1,
2005, this Part shall supersede and repeal Ordinances levying an earned
income and net profits tax in force immediately prior to the effective
date of this Part.
[Ord. 2004-5, 12/16/2004, § 10; as amended by Ord.
2011-5, 12/29/2011, § 1]
(Reserved)
