[Adopted 10-3-2011 by Ord. No. 5-2011]
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:
An enterprise, activity, profession or any other undertaking
of an unincorporated nature conducted for profit or ordinarily conducted
for profit, whether by a person, partnership, association or any other
entity.
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
The total rate applicable to residents of the taxing authority,
including the tax imposed by the school district and by the municipality
in which the individual resides, is 1%.
The place where a person lives and has a permanent home and
to which the person has the intention of returning whenever 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 the person to adopt some other permanent home.
In the case of a business, domicile is that place considered to be
the center of business affairs and the place where its functions are
discharged.
The compensation required to be reported to or as determined by the Pennsylvania Department of Revenue under Section 303 of the Tax Reform Code of 1971, as amended, and rules and regulations promulgated thereunder. Employee business expenses as reported to or determined by the Department of Revenue under Article III of the Tax Reform Code shall constitute allowable deductions in determining earned income. The term does not include offsets for business losses. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
January 1, 2012.
A person, business entity or other entity employing one of
more person for a salary, wage commission or other compensation. The
term includes the commonwealth, a political subdivision and an instrumentality
or public authority of either. For purpose of penalties under this
article, the term includes a corporate officer.
The Board of Supervisors of Cecil Township, Washington County,
Pennsylvania.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and any amendments thereto.
The total rate applicable to nonresidents working within
the taxing authority based on the municipal nonresident tax rate is
1%.
The net income from the operation of a business, other than
a corporation, as required to be reported to or as determined by the
Pennsylvania Department of Revenue under Section 303 of the Tax Reform
Code of 1971, as amended, and rules and regulations promulgated thereunder.
The term does not include income under any of the following paragraphs.
A person or business domiciled outside the taxing authority.
A natural person.
A person or business domiciled in the Township.
The tax imposed by this article.
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.
The period from January 1 to December 31.
Cecil Township, Washington County, Pennsylvania.
A person or business required under this article and the
Local Tax Enabling Act to file a return of the earned income and net
profits tax or to pay the earned income and net profits tax.
The Washington County Tax Collection Committee, which has
been 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.
None.
A.
General purpose resident tax. The taxing authority hereby imposes
a tax for general revenue purposes at the rate of 1% on earned income
and net profits of residents of the taxing authority.
B.
General purpose nonresident tax. The taxing authority also imposes
a tax for general revenue purposes at the rate of 1% 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.
C.
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 article is repealed or the rate is changed.
D.
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
article. 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 article upon the effective
date of such amendment, without the need for formal amendment of this
article, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
E.
Applicable laws, regulations, policies and procedures. The tax shall
be collected and administered in accordance with: 1) all applicable
laws and regulations; and 2) 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.
Every resident 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 this article.
Every employer shall register, withhold and remit the tax and
file tax returns in accordance with the Local Tax Enabling Act and
this article.
The tax will be collected from residents and employers by the
Collector.
Residents 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.
The primary purpose of this article is to conform the earned
income and net profits tax currently imposed by the taxing authority
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 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 ordinance or part of any prior ordinance
conflicting with the provisions of this article is rescinded insofar
as the conflict exists. To the extent that this article is 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 by adoption of this
article. If any part of this article is declared invalid, the similar
part of any prior ordinance 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
any 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 amend and restate on the effective date
any ordinance levying a tax on earned income or net profits in force
immediately prior to the effective date.
The provisions of this article shall become effective on January
1, 2012.
