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Township of Franklin, PA
Chester County
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Table of Contents
Table of Contents
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[Ord. 2010-02, 12/15/2010, § 1]
1. 
All terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., shall have the meanings set forth therein. The following terms shall have the meanings set forth herein:
COLLECTOR
The person or entity appointed as tax officer pursuant to the Local Tax Enabling Act to collect the tax.
EFFECTIVE DATE
January 1, 2011.
ENACTMENT
This Part.
GOVERNING BODY
The Board of Supervisors.
LOCAL TAX ENABLING ACT
The Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., and as amended in the future.
TAX
The tax imposed by this enactment.
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 enactment or the Local Tax Enabling Act.
TAX YEAR
The period from January 1 to December 31.
TAXING AUTHORITY
Franklin Township.
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.
[Ord. 2010-02, 12/15/2010, § 1]
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 residents of the Taxing Authority.
2. 
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.
3. 
Ongoing Tax. The tax shall continue at the above rates during the current tax year and each tax year thereafter, without annual reenactment, until this enactment is repealed or the rate is changed.
4. 
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 0.5%.
5. 
Municipal Tax Rate Applicable to Nonresidents. Currently, the total rate applicable to nonresidents working within the Taxing Authority based on the municipal nonresident tax rate is 0.5%.
6. 
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 this 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.
7. 
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. 2010-02, 12/15/2010, § 1]
1. 
A nonresident subject to tax under § 24-102 shall be allowed a credit against the tax otherwise due under this Part for the amount of any tax imposed on income earned in the Township by another state or political subdivision thereof in which the nonresident resides, provided that the state or political subdivision thereof extends a similar or like credit to Township residents who work in that state or political subdivision.
2. 
The credit provided under this section shall not exceed the total tax otherwise due under this Part.
3. 
No credit shall be allowed under this section unless the nonresident has proved to the satisfaction of the collector the amount of tax paid to the other state or political subdivision thereof. When claiming a credit pursuant to this section, a nonresident must file with his or her tax return a signed copy of the tax return filed with the other state or political subdivision thereof. Such return shall be considered as prima facie evidence of the amount of tax, if any, paid to the other state or political subdivision thereof.
[Ord. 2010-02, 12/15/2010, § 1]
Although exemptions 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. 2010-02, 12/15/2010, § 1]
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. 2010-02, 12/15/2010, § 1]
Every employer shall register, withhold, and remit tax, and file tax returns in accordance with the Local Tax Enabling Act.
[Ord. 2010-02, 12/15/2010, § 1]
The tax will be collected from individuals and employers by the collector.
[Ord. 2010-02, 12/15/2010, § 1]
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 authorization by the TCC having jurisdiction.