[Ord. 33-1986, 12/4/1986, § 1; as amended by Ord.
122-2006, 12/15/2006; and by Ord. 124-2007, 2/21/2007, § 1]
1.
Pursuant to the authority contained in the Local Tax Enabling Act,
Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901 et seq.,
and Article XI-D of the Tax Reform Code of 1971, 72 P.S. § 8101-D
et seq., a tax for the purpose of providing revenue for general township
purposes is hereby levied, assessed and imposed upon the transfer
of real property or an interest in real property within the limits
of Township, regardless of where the instruments making the transfers
are made, executed or delivered or where the actual settlements on
the transfer take place, at the rate of 1% of the amount of the value
of said real property or interest therein, as herein defined.
2.
This Part shall be known and may be cited as the "Honey Brook Township
Realty Transfer Tax Ordinance."
[Ord. 33-1986, 12/4/1986, § 2]
The following words when used in this Part shall have the meanings
ascribed to them in this section:
Real estate company is an acquired company upon a change
in the ownership interest in the company, however, effected, if the
change: (1) does not affect the continuity of the company; and (2)
of itself or together with prior changes has the effect of transferring,
directly or indirectly, 90% or more of the total ownership interest
in the company within a period of three years.
A partnership, limited partnership, or any other form of
unincorporated enterprise, owned or conducted by two or more persons
other than a private trust or decedent's estate.
A corporation, joint stock association, business trust or
banking institution which is organized under the laws of the Commonwealth
of Pennsylvania, the United States, or any other state, territory,
or foreign country, or dependency.
Any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or demise of title to real estate, but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof unless the consideration is payable over a period of time exceeding 30 years or instruments which solely grant, vest or confirm a public utility easement .A document shall also include a declaration of acquisition required to be presented for recording pursuant to § 24-106, Subsection 1B, hereof.
A corporation of which at least 75% of its assets are devoted
to the business of agriculture and at least 75% of each class of stock
of the corporation is continuously owned by members of the same family.
The business of agriculture shall not be deemed to include; (1) recreational
activities such as, but not limited to, hunting, fishing, camping,
skiing, show competition or racing; (2) the raising, breeding or training
of game animals or game birds, fish, cats, dogs or pets or animals
intended for use in sporting or recreational activities; (3) fur farming;
(4) stockyard and slaughterhouse operations; (5) manufacturing or
processing operations of any kind; (6) with respect to real estate
acquired after February 16, 1986, a family farm corporation is an
acquired company when, because of voluntary or involuntary dissolution,
it ceases to be a family farm corporation or when, because of issuance
or transfer of stock or because of acquisition or transfer of assets
that are devoted to the business of agriculture, it fails to meet
the minimum requirements of a family farm corporation under this act.
Any individual, such individual's brothers and sisters,
the brothers and sisters of such individual's parents and grandparents,
the ancestors and lineal decedents of any of the foregoing, a spouse
of any of the foregoing and the estate of any of the foregoing. Individuals
related by the half blood or legal adoption shall be treated as if
they were related by the whole blood.
Every natural person, association, or corporation. Whenever
used in any clause prescribing and imposing a fine or imprisonment
or both, the term "person" as applied to associations, shall include
the responsible members or general partners thereof, and as applied
to corporations, the officers thereof.
Any lands, tenements or hereditaments within the Commonwealth
of Pennsylvania, including, without limitation, buildings; structures,
fixtures, mines, minerals, oil, gas, quarries, spaces with or without
upper or lower boundaries, trees and other improvements, immovables
or interests which by custom, usage or law pass with a conveyance
of land, but excluding permanently attached machinery and equipment
in an industrial plant.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
Real property.
A corporation association which is primarily engaged in the
business holding, selling or leasing real estate 90% or more of the
ownership interest in which is held by 35 or fewer persons and which:
(1) derives 60% or more of its annual gross receipts from the ownership
or disposition of real estate; or (2) holds real estate, the value
of which comprises 90% or more of the value of its entire tangible
asset holdings exclusive of tangible assets which are freely transferable
and actively traded on an established market.
Any interest in real estate which endures for a period of time,
the termination of which is not fixed or ascertained by a specific
number of years, including, without limitation, an estate in fee simple,
life estate or perpetual leasehold.
Any interest in real estate enduring for a fixed period of years
but which, either by reason of the length of the term or the grant
of a right to extend the term by renewal or otherwise, consists of
a group of rights approximating those of an estate in fee simple,
life estate or perpetual leasehold, including without limitation,
a leasehold interest or possessory interest under a lease or occupancy
agreement for a term of 30 years or more or a leasehold interest or
possessory interest in real estate in which the lessee has equity;
provided, however, in determining the term of a lease, it shall be
presumed that a right or option to renew or extend a lease will be
exercised if the rental charge to the lessee is fixed or if a method
for calculating the rental charge is established.
The making, executing, delivering, accepting or presenting
for recording of a document.
In the case of any bona fide sale of real estate at arm's
length for actual monetary worth, the amount of the actual consideration
therefor, paid or to be paid, including liens or other encumbrances
thereon existing before the transfer and not removed thereby, whether
or not the underlying indebtedness is assumed, and ground rents, or
a commensurate part thereof where such liens or other encumbrances
and ground rents also encumber or are charged against other real estate
provided, that where such documents shall set forth a nominal consideration,
the "value" thereof shall be determined from the price set forth in
or actual consideration for the contract of sale.
In the case, of a gift, sale by execution upon a judgment or
upon the foreclosure of a mortgage by a judicial officer, transactions
without consideration or for consideration less than the actual monetary
worth of the real estate, a taxable lease, an occupancy agreement,
a leasehold or possessory interest, any exchange of properties, or
the real estate of an acquired company, the actual monetary worth
of the real estate determined by adjusting the assessed value of the
real estate for local real estate tax purposes for the common level
ratio of assessed values to market values of the taxing district as
established by the State Tax Equalization Board, or a commensurate
part of the assessment where the assessment includes other real estate.
The actual consideration for or actual monetary worth of any
executory agreement for the construction of buildings, structures
or other permanent improvements to real estate between the grantor
and other persons existing before the transfer and not removed thereby
or between the grantor, the agent or principal of the grantor or a
related corporation, association or partnership and the grantee existing
before or effective with the transfer.
[Ord. 33-1986, 12/4/1986, § 3]
Every person who makes, executes, delivers, accepts or presents
for recording any document or in whose behalf any document is made,
executed, delivered, accepted or presented for recording, shall be
subject to pay for and in respect to the transaction or any part thereof,
or for and in respect of the vellum parchment or paper upon which
such document is written or printed, a tax payable to the Township,
Chester County, Pennsylvania, at the rate of 1% of the value of the
real estate represented by such document, which tax shall be payable
at the earlier of the time the document is presented for recording
or within 30 days of acceptance of such document or within 30 days
of becoming an acquired company.
[Ord. 33-1986, 12/4/1986, § 4]
The United States, the Commonwealth of Pennsylvania or any of
their instrumentalities, agencies or political subdivisions shall
be exempt from payment of the tax imposed by this Part. The exemption
of such governmental bodies shall not, however, relieve any other
party to a transaction from liability for the tax.
[Ord. 33-1986, 12/4/1986, § 5]
1.
The tax imposed by this Part shall not be imposed upon the following
transactions:
A.
A transfer to the commonwealth or to any of its instrumentalities,
agencies or political subdivisions by gift, dedication or deed in
lieu of condemnation or deed of confirmation in connection with condemnation
proceedings, or a reconveyance by the condemning body of the property
condemned to the owner of record at the time of condemnation, which
reconveyance may include property line adjustments provided said reconveyance
is made within one year from the date of condemnation.
B.
A document which the commonwealth is prohibited from taxing under
the Constitution or statutes of the United States.
C.
A conveyance to a municipality, township, school district or county
pursuant to acquisition by the municipality, township, school district
or county of a tax delinquent property at sheriff sale or tax claim
bureau sale.
D.
A transfer for no or nominal actual consideration which corrects
or confirms a transfer previously recorded, but which does not extend
or limit existing record legal title or interest.
E.
A transfer of division in kind for no or nominal actual consideration
of property passed by testate or intestate succession and held by
co-tenants; however, if any of the parties take shares greater in
value than their undivided interest, tax is due on the excess.
F.
A transfer between husband and wife, between persons who were previously
husband and wife who have since been divorced, provided the property
or interest therein subject to such transfer was acquired by the husband
and wife or husband or wife prior to the granting of the final decree
in divorce, between parent and child or the spouse of such child,
between brother or sister or spouse of a brother or sister and brother
or sister or the spouse of a brother or sister and between a grandparent
and grandchild or the spouse of such grandchild, except that a subsequent
transfer by the grantee within one year shall be subject to tax as
if the grantor were making such transfer.
G.
A transfer for no or nominal actual consideration of property passing
by testate or intestate succession from a personal representative
of a decedent to the decedent's devisee or heir.
H.
A transfer for no or nominal actual consideration to a trustee of
an ordinary trust where the transfer of the same property would be
exempt if the transfer was made directly from the grantor to all of
the possible beneficiaries, whether or not such beneficiaries are
contingent or specifically named. No such exemption shall be granted
unless the recorder of deeds is represented with a copy of the trust
instrument that clearly identifies the grantor and all possible beneficiaries.
I.
A transfer for no or nominal actual consideration from a trustee
to a beneficiary of an ordinary trust.
J.
A transfer for no or nominal actual consideration from trustee to
successor trustee.
K.
A transfer:
(1)
For no or nominal actual consideration between principal and
agent or straw party.
(2)
From or to an agent or straw party where, if the agent or straw
party were his principal, no tax would be imposed under this Part.
|
Where the document by which title is acquired by a grantee or
statement of value fails to set forth that the property was acquired
by the grantee from, or for the benefit of, his principal, there is
a rebuttable presumption that the property is the property of the
grantee in his individual capacity if the grantee claims an exemption
from taxation under this clause.
|
L.
A transfer made pursuant to the statutory merger or consolidation
of a corporation or statutory division of a nonprofit corporation,
except where the Department reasonably determines that the primary
intent for such merger, consolidation or division is avoidance of
the tax imposed by this Part.
M.
A transfer from a corporation or association of real estate held
of record in the name of the corporation or association where the
grantee owns stock or the corporation or an interest in the association
in the same proportion as his interest in or ownership of the real
estate being conveyed and where the stock of the corporation or the
interest in the association has been held by the grantee for more
than two years.
N.
A transfer from a nonprofit industrial development agency or authority
to a grantee or property conveyed by the grantee to that agency or
authority as security for a debt of the grantee or a transfer to a
nonprofit industrial development agency or authority.
O.
A transfer from a nonprofit industrial development agency or authority
to a grantee purchasing directly from it, but only if:
(1)
The grantee shall directly use such real estate for the primary
purpose of manufacturing, fabricating, compounding, processing, publishing,
research and development, transportation, energy conversion, energy
production, pollution control, warehousing or agriculture.
(2)
The agency or authority has the full ownership interest in the
real estate transferred.
P.
A transfer by a mortgagor to the holder of a bona fide mortgage in
default in lieu of a foreclosure or a transfer pursuant to a judicial
sale in which the successful bidder is the bona fide holder of a mortgage,
unless the holder assigns the bid to another person.
Q.
Any transfer between religious organizations or other bodies or persons
holding title for a religious organization if such real estate is
not being or has not been used by such transferor for commercial purposes.
R.
A transfer to a conservancy which possesses a tax-exempt status pursuant
to § 501(c) of the Internal Revenue Code of 1954 [68A Stat
.3, 26 U.S.C. § 501(c)(3)] and which has as its primary
purpose preservation of land for historic, recreational, scenic, agricultural
or open-space opportunities.
S.
A transfer of real estate devoted to the business of agriculture
to a family farm corporation by a member of the same family which
directly owns at least 75% of each class of the stock thereof.
T.
A transfer between members of the same family of an ownership interest
in a real estate company or family farm corporation.
U.
A transaction wherein the tax due is $1 or less.
V.
Leases for the production or extraction of coal, oil, natural gas
or minerals and assignments thereof. In order to exercise any exclusion
provided in this section, the true, full and complete value of the
transfer shall be shown the statement of value. For leases of coal,
oil, natural gas minerals, the statement of value may be limited to
an explanation of the reason such document is not subject to tax under
this Part.
[Ord. 33-1986, 12/4/1986, § 6]
1.
Except as excluded in § 24-105 hereof, documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this Part, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
2.
Within 30 days after becoming an acquired company, the company shall
present for recording a declaration of acquisition with the Recorder
of Deeds of Chester County for the purpose of noting thereon or the
affixation thereto of such documentary stamps or other evidence of
the payment of this tax as required by law. Such declaration shall
set forth the value of the real estate holdings of the acquired company
in Chester County.
[Ord. 33-1986, 12/4/1986, § 7]
1.
Where there is a transfer of a residential property by a licensed
real estate broker which property was transferred to him within the
preceding year as consideration for the purchase of other residential
property, a credit for the amount of the tax paid at the time of the
transfer to him shall be given to him toward the amount of the tax
upon the transfer.
2.
Where there is a transfer by a builder of residential property which
was transferred to the builder within the preceding year as consideration
for the purchase of new, previously unoccupied residential property,
a credit for the amount of the tax paid at the time of the transfer
to the builder shall be given to the builder toward the amount of
the tax due upon the transfer.
3.
Where there is a transfer of real estate which, is demised by the
Grantor, a credit for the amount of the tax paid at the time of the
demise shall be given the grantor toward the tax due upon the transfer.
4.
Where there is a conveyance by deed of real estate which was previously
sold under a land contract by the grant or, a credit for the amount
of tax paid at the time of the sale shall be given the grantor toward
the tax due upon the deed.
5.
If the tax due upon the transfer is greater than the credit given
under this section, the difference shall be paid. If the credit allowed
is greater than the amount of tax due, no refund or carry over credit
shall be allowed.
[Ord. 33-1986, 12/4/1986, § 8]
The tax herein imposed shall be fully paid, and have priority
out of the proceeds-of any judicial sale of real estate before any
other obligation, claim, lien, judgment, estate or cost of the sale
and of the writ upon which the sale is made, and the sheriff or other
officer conducting such sale shall pay the tax herein imposed out
of the first monies paid to him in connection therewith. If the proceeds
of the sale are insufficient to pay the entire tax herein imposed,
the purchaser shall be liable for the remaining tax.
[Ord. 33-1986, 12/4/1986, § 9; as amended by Ord.
122-2006, 12/15/2006]
Where real estate or an interest in real estate lying partly
within the boundaries of Township and partly without said boundaries
is transferred, the tax herein imposed shall be calculated upon such
portion of the value as shall be represented by the portion of the
real estate or interest therein lying within the boundaries of the
Township as determined by the Realty Transfer Tax Statement of Value
filed with the Recorder of Deeds, or if no such filing is required,
by affidavit of the transferor, or as separately stated in the document
of transfer; provided, however, such value shall in no event be less
than the highest assessed valuation for local tax purposes placed
upon the real estate or the interest in the real estate in the assessment
of the property within the Township.
[Ord. 33-1986, 12/4/1986, § 10]
Every document lodged with or presented to the Recorder of Deeds
of Chester County for recording shall set forth therein and as a part
of such document the true, full and complete value thereof. When the
full, complete and actual consideration for the transfer which is
subject to the tax is not set forth in the document, the person liable
for the tax shall, contemporaneously with the filing of the document,
file with the Recorder of Deeds a "Realty Transfer Tax Statement of
Value" identical to that promulgated by the Department of Revenue
of the Commonwealth of Pennsylvania or, in the instance of an "acquired
company," a "Realty Transfer Tax Declaration of Acquisition" identical
to that promulgated by the Department of Revenue of the Commonwealth
of Pennsylvania. The provisions of this section shall not apply to
any excludable real estate transfers which are exempt from taxation
based on family relationship.
[Ord. 33-1986, 12/4/1986, § 11; as amended by Ord.
122-2006, 12/15/2006]
The tax imposed hereby, including any amount payable to the Township based on a redetermination of the amount of tax due by the Commonwealth of Pennsylvania pursuant to § 24-113 hereof, shall be collected by the Recorder of Deeds of Chester County who shall act as agent for the Township in the collection of the transfer tax as provided in 16 P.S. § 11011-6, as amended. The tax thus collected shall be payable by the Recorder to the Treasurer of Township at least monthly or at such other intervals as the Township and the Recorder of Deeds shall mutually determine.
[Ord. 33-1986, 12/4/1986, § 12]
The payment of the tax imposed by this Part when received by
the Recorder of Deeds shall be evidenced by the affixing of a documentary
stamp or stamps or other evidence of payment as approved by the Pennsylvania
Department of Revenue.
[Ord. 33-1986, 12/4/1986, § 13; as amended by Ord.
122-2006, 12/15/2006]
In the event a determination or redetermination of transfer
tax due is made by the Pennsylvania Department of Revenue pursuant
to § 1111-C of Act 1986-77,72 P.S. § 8111-C, such
determination or redetermination shall be deemed to have been also
made by the Secretary of Township, and there shall be due and owing
to the Township, as additional transfer tax, the amount determined
or redetermined by the Department to be due the Commonwealth of Pennsylvania.
Upon a redetermination of the amount of realty transfer tax due by
the Commonwealth of Pennsylvania, the Recorder shall rerecord the
document only when the transfer tax imposed by this Part has been
paid.
[Ord. 33-1986, 12/4/1986, § 14; as amended by Ord.
122-2006, 12/15/2006]
The Secretary of Township is hereby charged with the enforcement
of the provisions of this Part and is hereby authorized and empowered
to prescribe, adopt and enforce rules and regulations relating to
the registration and notation of transactions, the collection of transfer
taxes, interest and penalties due hereunder, the prosecution of violations
hereunder, and any other matter pertaining to the administration and
enforcement of the provisions of this Part; provided, however, the
regulations which have been promulgated by the Pennsylvania Department
of Revenue under 72 P.S. § 8101-C et seq., as the same are
from time to time amended, are incorporated into and made a part of
this Part, and shall be deemed to have been adopted by the Township
Secretary.
[Ord. 33-1986, 12/4/1986, § 15; as amended by Ord.
124-2007, 2/21/2007, § 2]
1.
Any tax imposed that is not paid by the date the tax is due shall
bear interest as prescribed for interest on delinquent municipal claims
under the Act of May 16, 1923, P.L. 207, No. 153, 53 P.S. § 7101
et seq., as amended, known as the "Municipal Claims and Tax Liens
Act." The interest rate shall be the lesser of the interest rate imposed
upon delinquent commonwealth taxes as provided in § 806
of the Act of April 9, 1929, P.L. 343, No. 176, P.S. § 806,
as amended, known as the "Fiscal Code," or the maximum interest rate
permitted under the Municipal Claims and Tax Liens Act for tax claims.
2.
The transfer tax when due and unpaid, together with all interest
and penalties thereon, shall be a lien in favor of the Township on
the real estate or interest in the real estate which is described
in the document on which the tax is imposed, and upon any other property,
both real and personal, of the person failing to pay the tax due,
after said lien has been entered and docketed of record by the Prothonotary
of Chester County in accordance with the Municipal Claims and Tax
Liens Law, 53 P.S. § 7101 et seq.
3.
If any part of any underpayment of tax imposed by this Part is due
to fraud, there shall be added to the tax an amount equal to 50% of
the underpayment.
4.
The tax imposed under § 24-101 and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965, P.L. 1257 No. 511, as amended, known as the "Local Tax Enabling Act"; provided, that if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Township, pursuant to § 1102(D) of the Tax Reform Code of 1971, 72 P.S. § 8102-D, authorizes and directs the Department of Revenue of the Commonwealth of Pennsylvania to determine, collect and enforce the tax, interest and penalties.
[Ord. 33-1986, 12/4/1986, § 16; as amended by Ord.
122-2006, 12/15/2006]
1.
It shall be unlawful for any person to:
A.
Accept or present for recording or cause to be accepted or presented
for recording any document, without the full amount of the tax thereon
being duly paid.
B.
Fail, neglect or refuse to comply with or violate the provisions
of this Part or the rules and regulations prescribed, adopted and
promulgated by the Secretary under the provisions of this Part.
2.
Any person, partnership or corporation who or which has violated
or permitted the violation of any provision of this Part, upon being
found liable therefor in a civil enforcement proceeding commenced
by the Township, shall pay a judgment of not more that $600 plus all
court costs. No judgment shall commence or be imposed, levied or payable
until the date of the determination of a violation by a magisterial
district judge. If the defendant neither pays nor timely appeals the
judgment, the Township may enforce the judgment pursuant to the applicable
rules of civil procedure, at which time, in addition to any penalties,
the violator shall be liable for any attorney's fees and costs
incurred by the Township. Each day that a violation continues or each
section of this Part which shall be found to have been violated shall
constitute a separate violation.
[Ord. 154-2010, 11/10/2010, § 1]
All terms defined in the Local Tax Enabling Act, 5 P.S. § 6924.101
et seq., 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, 2011.
This Part.
The Board of Supervisors of Honey Brook Township.
The taxable amount as defined by the Pennsylvania Department
of Revenue and/or the Federal Internal Revenue Service.
The Local Tax Enabling Act, 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 the enactment.
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 enactment or the Local Tax Enabling Act.
The period from January 1 to December 31.
Honey Brook Township.
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.
[Ord. 154-2010, 11/10/2010, § 2]
1.
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 resident of the Taxing Authority.
2.
Open Space Municipal Resident Tax. In addition to the tax levied
for general revenue purposes, the Taxing Authority hereby imposes
a tax for expenses related to open space lands under 32 P.S. § 5007.1
at the rate of 0.5% on earned income and net profits of individual
residents of the Taxing Authority. This tax for open space lands was
previously authorized by voter referendum.
3.
General Purpose Municipal Nonresident Tax. The Taxing Authority also
imposes a tax for general revenue purposes at the rate of 0.5% 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.
4.
Ongoing Tax. The tax shall continue at the above rates during the
current tax year and each tax year thereafter, without annual re-enactment,
until this enactment is repealed or the rate is changed.
5.
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 municipality in which the individual
resides, is 1.5%.
6.
Municipal Tax Rate Applicable to Nonresidents. Currently, the total
rate applicable to non-residents working within the Taxing Authority
based on the municipal non-resident tax rate is 0.5%.
7.
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 the
enactment. 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 enactment upon the effective
date of such amendment without the need for formal amendment of this
enactment, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
8.
Applicable Laws, Regulations, Policies, and Procedures. The tax shall
be collected and administered in accordance with: (A) all applicable
laws and regulations; and (B) 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.
[Ord. 154-2010, 11/10/2010, § 3]
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.
[Ord. 154-2010, 11/10/2010, § 4]
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.
[Ord. 154-2010, 11/10/2010, § 5]
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act.
[Ord. 154-2010, 11/10/2010, § 6]
The tax will be collected from the individuals and employers
by the collector.
[Ord. 154-2010, 11/10/2010, § 7]
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.
[Ord. 154-2010, 11/10/2010, § 9]
The primary purpose of this Part 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 enactment. Any other prior
enactment or part of any prior enactment conflicting with the provisions
of this enactment is rescinded insofar as the conflict exists. To
the extent the same as any enactment in force immediately prior to
adoption of this enactment, the provisions of this enactment are intended
as a continuation of such prior enactment and not as a new enactment.
If this enactment 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 enactment. If any part of this enactment
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 enactment. The provisions of this enactment 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 tinder the authority of
any enactment in force prior to adoption of this enactment. Subject
to the foregoing provisions of this section, this enactment 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.
