[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:
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
January 1, 2011.
This Part 1A.
The Board of Supervisors of Charlestown Township.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., 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.
Charlestown Township.
Any tax collection district to which the Taxing Authority
or any part of the Taxing Authority is assigned under the Local Tax
Enabling Act.
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until this enactment is repealed or the rate is changed.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.
