[Ord. 1019, 12/21/2011, § 1]
This Part shall be known and may be cited as the "Forest Hills Borough Earned Income Tax Ordinance."
[Ord. 1019, 12/21/2011, § 1]
For purposes of this Part, all terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., as amended, shall have the meanings set forth therein, except as modified below. For purposes of this Part, the following terms shall have the meanings set forth below:
Forest Hills, Allegheny, Pennsylvania.
The Borough Council of the Borough.
The twelve-month period beginning the first day of January.
The calendar year for which the tax is levied.
Same as the definition contained in the Local Tax Enabling Act.
Same as the definition contained in the Local Tax Enabling Act.
The Pennsylvania Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., as amended.
Same as the definition contained in the Local Tax Enabling Act.
The tax imposed by this Part.
The tax collection committee established to govern and oversee the collection of the tax within the TCD under the Local Tax Enabling Act.
The Allegheny Southeast Tax Collection District, or any future tax collection district to which the Borough or any part of the Borough is assigned under the Local Tax Enabling Act.
The person or entity designated or appointed by the Tax Collection Committee to collect and administer the tax.
A form prescribed by the Tax Officer for reporting the amount of the tax or other amount owed or required to be withheld, remitted, or reported under this Part or the Local Tax Enabling Act.
A person or business required under this Part or the Local Tax Enabling Act to file a tax return or to pay the tax.
[Ord. 1019, 12/21/2011, § 1]
1.
A tax for general revenue purposes of 1% is hereby imposed on the following under the authority of the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., as amended:
A.
Earned income during the current year by residents of the Borough.
B.
Earned income during the current year by nonresidents of the Borough from employment within the Borough.
C.
Net profits earned during the current year of businesses, professions and other activities conducted by residents of the Borough.
D.
Net profits earned during the current year of businesses, professions, and other activities conducted by nonresidents of the Borough when such activities are conducted within the Borough.
2.
The tax levied under this Part shall be applicable to earned income received and to net profits earned during a calendar year, and the tax shall continue in force on a calendar year basis, without annual re-enactment, unless the rate of the tax is subsequently changed. Changes in the rate of the tax shall become effective on the date specified in the ordinance imposing such change.
[Ord. 1019, 12/21/2011, § 1]
Although credits and deductions against the tax are permitted under certain circumstances as provided in applicable laws and regulations, no individuals are exempt from the tax based on age, income, or other factors.
[Ord. 1019, 12/21/2011, § 1]
Every taxpayer receiving earned income or earning net profits in any calendar year shall file tax returns and pay the tax in accordance with the Local Tax Enabling Act and the regulations adopted thereunder and the policies and procedures of the TCC and the Tax Officer. The tax imposed on net profits and all earnings not subject to withholding at source must be reported and paid on a quarterly basis in accordance with the Local Tax Enabling Act and the regulations adopted thereunder. A taxpayer is required to file a tax return even if no tax payment is due and owing.
[Ord. 1019, 12/21/2011, § 1]
Every employer shall register, withhold, and remit the tax, and file tax returns in accordance with the Local Tax Enabling Act and the regulations adopted thereunder and the policies and procedures of the TCC and Tax Officer.
[Ord. 1019, 12/21/2011, § 1]
The tax shall be collected and administered in accordance with: (A) all applicable laws and regulations, including but not limited to the Local Tax Enabling Act and the regulations adopted thereunder; and (B) the policies and procedures adopted by the TCC or by the Tax Officer in conformity with the Local Tax Enabling Act and the regulations adopted thereunder.
[Ord. 1019, 12/21/2011, § 1]
1.
The tax shall be collected from individuals and employers, and otherwise administered, by the Tax Officer. The Tax Officer shall receive compensation for services and expenses as determined by agreement between the TCC and the Tax Officer. The Tax Officer shall have the powers and duties as provided for by the Local Tax Enabling Act and the regulations adopted thereunder.
2.
The Tax Officer is authorized to file an action in the name of the Borough for the recovery of tax due to the Borough and unpaid. Nothing in this section shall affect the authority of the Borough to file an action in its own name for the collection of tax under the Local Tax Enabling Act.
[Ord. 1019, 12/21/2011, § 1]
Individuals and employers are subject to interest, penalties, costs, and fines in accordance with the Local Tax Enabling Act and the regulations adopted thereunder, including costs of collection imposed by the Tax Officer in accordance with authorization by the TCC.
[Ord. 1019, 12/21/2011, § 1]
This Part and the tax hereby imposed are adopted and levied pursuant to the authority conferred by the Local Tax Enabling Act, and all provisions thereof that relate to a tax on earned income or net profits are incorporated into this Part.
[Ord. 1019, 12/21/2011, § 1]
The provisions of this Part are severable and if a final decision of a court of competent jurisdiction holds any provision of this Part, or the application of any provision to any circumstances, to be illegal or unconstitutional, then the other provisions of this Part, or the application of such provision to other circumstances, shall remain in full force and effect.
[Ord. 1019, 12/21/2011, § 1]
The primary purpose of this Part is to confirm the earned income and net profits tax imposed pursuant 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 of 2008. Any prior ordinance or part of any prior ordinance conflicting with the provisions of this Part is repealed insofar as the conflict exists. To the extent this Part is the same as any ordinance in effect immediately prior to adoption of this Part, such provisions of this Part are intended as a continuation of such prior ordinance and not as a new ordinance. If this Part is declared invalid, any prior ordinance levying a similar tax shall remain in full force and effect and shall not be affected in any manner by adoption of this Part. The provisions of this Part 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 ordinance in effect prior to adoption of this Part. Subject to the foregoing provisions of this Part, this Part shall supersede and repeal on January 1, 2012, any ordinance levying a tax on earned income or net profits in effect immediately prior to January 1, 2012.
[Ord. 1019, 12/21/2011, § 1]
This Part is intended to be consistent with the Local Tax Enabling Act, and to include all necessary authorizations to permit the Tax Officer to take such Tax collection, administration, disbursement, enforcement and other activities as authorized by the Local Tax Enabling Act and the regulations adopted thereunder, subject to the policies and procedures of the TCC.