[Ord. 25-2010, 11 § 1, passed 11-28-2011]
All terms defined in the Local Tax Enabling Act 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, 2012.
This article.
The Council of the City of Lebanon.
The Local Tax Enabling Act, as set forth in 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 this 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.
The City of Lebanon.
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. 25-2010, 11 § 2, passed 11-28-2011]
(a)
General Purpose Resident Tax. The Taxing Authority hereby imposes
a tax for general revenue purposes at the rate of 1.4% on earned income
and net profits of individual residents of the Taxing Authority.
(b)
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until this enactment is repealed or the rate is changed.
(c)
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.
(d)
Applicable Laws, Regulations, Policies, and Procedures. The tax shall
be collected and administered in accordance with: (1) all applicable
laws and regulations; and (2) regulations, 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. 25-2010, 11 § 3, passed 11-28-2011]
The City of Lebanon finds that most minors under 16 years of
age are unemancipated and subject to compulsory school attendance
and are, for the most part, lacking in power to earn and to have legal
control of property and money and that the collection of tax from
persons under this age would yield inconsequential amounts, and would
be unduly difficult and expensive to collect, and that minors in this
group have been traditionally considered as comprising a separate
class for many legislative and judicial purposes, and that to impose
a tax on persons of this class would not be in the public interest.
Therefore, persons under the age of 16 years are exempted from all
liability for the tax under this article.
[Ord. 25-2010, 11 § 4, passed 11-28-2011]
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. 25-2010, 11 § 5, passed 11-28-2011]
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act.
[Ord. 25-2010, 11 § 6, passed 11-28-2011]
The tax will be collected from individuals and employers by
the Collector.
[Ord. 25-2010, 11 § 7, passed 11-28-2011]
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. 25-2010, 11 § 1, passed 11-28-2011]
The primary purpose of this enactment 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
under 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.
