[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.
