Township of Charlestown, PA
Chester County
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Table of Contents
Table of Contents
[Ord. 162-2010, 11/15/2010, § 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 1A.
GOVERNING BODY
The Board of Supervisors of Charlestown Township.
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
Charlestown Township.
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.
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.
[Ord. 162-2010, 11/15/2010, § 1]
1. 
General Purpose Resident Tax. The Taxing Authority hereby imposes a tax for general revenue purposes at the rate of 1/2 of 1.0% on earned income and net profits of individual residents of the Taxing Authority.
2. 
Open Space Municipal Resident Tax. In addition to the tax levied for general 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 1/2 of 1.0% on earned income and net profits of individual residents of the Taxing Authority.
3. 
General Purpose Municipal Nonresident Tax. The Taxing Authority also imposes a tax for general revenue purposes at the rate of 1/2 of 1.0% 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rates during the current tax year and each tax year thereafter, without annual re-enactment, until this enactment is repealed or the rate is changed.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 is 1.0%.
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 1/2 of 1.0%.
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 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.
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. 162-2010, 11/15/2010, § 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. 162-2010, 11/15/2010, § 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. 162-2010, 11/15/2010, § 1]
Every employer shall register, withhold, and remit tax, and file tax returns in accordance with the Local Tax Enabling Act.
[Ord. 162-2010, 11/15/2010, § 1]
The tax will be collected from individuals and employers by the collector.
[Ord. 162-2010, 11/15/2010, § 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.
[Ord. 162-2010, 11/15/2010, § 1]
The provisions of this enactment are severable and if any of its provisions are ruled by a court invalid or unconstitutional, such decision shall not affect or impair any of the remaining provisions of this enactment. It is declared to be the intention of the governing body that this enactment would have been adopted if such invalid or unconstitutional provision had not been included.
[Ord. 162-2010, 11/15/2010, § 1]
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 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 in any manner 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 supersede and repeal on the effective date any enactment levying a tax on earned income or net profits in force immediately prior to the effective date.
[Ord. 147-2008, 7/7/2008, § 1]
As provided by Act 153 of 1996, 32 P.S. § 5001 et seq., a referendum was conducted during the April, 2008, primary election wherein the registered voters of Charlestown Township approved the imposition of an additional tax on earned income at the rate of 1/2 of 1% for the Township to purchase open space property interests. The purpose of this Part is to impose the additional tax on earned income effective January 1, 2009.
[Ord. 147-2008, 7/7/2008, § 1]
Effective the tax year commencing January 1, 2009, and continuing for each taxable year thereafter, there shall be imposed by Charlestown Township on the earned income (as set forth herein above and as otherwise provided by the Local Tax Enabling Act) of the residents of Charlestown Township, an additional tax at the rate of 1/2 of 1%. The money collected as a result of this additional tax shall be used to retire indebtedness incurred in purchasing interests in real property and/or to make additional acquisitions of real property for the purpose of securing open space benefits in the Township as more particularly set forth and required by Act 153 of 1996, 32 P.S. § 5001 et seq.
[Ord. 147-2008, 7/7/2008, § 1]
The appropriate officers of the Board of Supervisors are authorized to take whatever actions are necessary and appropriate to carry out the purpose and intent of this Part.