[HISTORY: Adopted by the Board of Supervisors of the Township of North Newton as indicated in article histories. Amendments noted where applicable.]
Article I Realty Transfer Tax
Article II Earned Income Tax
[Adopted 3-1-1976 by Ord. No. 76-1]
The following words, when used in this article, shall have the meanings ascribed to them in this section, except in those instances where the context clearly indicates a different meaning.
- A partnership, limited partnership, or any other form of unincorporated enterprise, owned or conducted by two or more persons.
- A corporation or joint-stock association organized under the laws of this commonwealth, the United States, or any other state, territory, or foreign country or dependency, including, but not limited to, banking institutions.
- Any deed, instrument or writing whereby any lands, tenements or hereditaments within the Township of North Newton, or any interest therein, shall be quitclaimed, granted, bargained, sold, or otherwise conveyed to the grantee, purchaser, or any other person, but does not include wills, mortgages, transfers between husband and wife, transfers between parent and child or the spouse of such child, and leases.
- Every natural person, association, or corporation. Whenever used in any clause prescribing and imposing a fine or imprisonment, or both, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
- The making, executing, delivering, accepting, or presenting for recording of a document.
- In the case of any document granting, bargaining, selling or otherwise conveying any land, tenement or hereditament, or interest therein, the amount of the actual consideration therefor, including liens or other encumbrances thereon and ground rents, or a commensurate part of the liens or other encumbrances thereon and ground rents where such liens or other encumbrances and ground rents also encumber or are also charged against other lands, tenements, or hereditaments; provided, that where such documents shall set forth a small or nominal consideration, the "value" thereof shall be determined from the price set forth in or actual consideration for the contract of sale, or, in the case of a gift, or any other document without consideration, from the actual monetary worth of the property granted, bargained, sold or otherwise conveyed, which, in either event, shall not be less than the amount of the highest assessment of such lands, tenements, or hereditaments for local tax purposes.
There is hereby levied and assessed, for general revenue purposes, to be paid by the transferor, a tax of 1% of the value of same as herein defined, upon every transaction transferring real property, or any interest in real property situated within the Township of North Newton, regardless of where the instrument making the transfer is made, executed or delivered, or where the actual settlement on such transfer takes place, by any document as herein defined, which tax shall be paid at the time such document is made, executed and delivered and prior to the recording of such document.
Where lands lying partly within the boundaries of the said Township and partly without said boundaries are transferred, the tax herein imposed shall be calculated upon such portion of the value as shall be represented by the portion of said lands lying within the boundaries of the Township of North Newton, such apportionment of value to be evidenced by the affidavit of value hereinafter provided for, but it shall in no event be less than the highest assessed valuation for local tax purposes placed upon the same in the assessment of property within the Township of North Newton.
Every document effecting a transfer of title to real property, or any interest therein, located in the said Township, shall set forth as part of said document the true, full, complete, and actual value of the real property described therein, or shall be accompanied by an affidavit executed by a responsible person connected with the transaction showing such connection and setting forth the true, full, complete and actual value thereof, and if the privilege of making such transfer is not taxable hereunder, the facts by reason of which such nontaxability exists.
The tax imposed by this article shall be payable at such place or places and to such agent or agents as the Board of Supervisors may establish and authorized by motion regularly adopted. The Board of Supervisors, by the same motion, may fix the fee of any agent or agents authorized to collect this tax, and they may adopt and enforce rules and regulations relating to the registration and notation of all transactions under this article, including the payment and receipt of this tax, and all other matters pertaining to the administration and enforcement of the provisions of this article.
Payment of the tax imposed by this article shall be evidenced by a notation thereof upon the subject document, which notation shall include the value thereof, the amount of the tax paid and the date of payment, which shall be over the signature of the agent of the Township collecting the tax on its behalf. To facilitate carrying out the provisions of this article, the collecting agent may use a rubber or metal stamp, to be prescribed by the Board of Supervisors and supplied to the collecting agent by the Township.
All taxes imposed by this article, which are not paid when due, shall be liens on the real property described in the document on which this tax is imposed, and shall bear interest at the rate of 1/2 of 1% per month, and shall be collected as other debts of like character are collected. The Solicitor of the Township is authorized to file a municipal of tax claim in the Court of Common Pleas of Cumberland County for the collection of any unpaid tax and interest under this article.
Any person who shall fail, neglect or refuse to comply with any of the terms or provisions of this article, or of any rules, regulations or requirements pursuant hereto and authorized hereby, upon summary conviction before any Magisterial District Justice, shall be liable to a penalty not exceeding $100 for each offense, and further, shall be required to pay the amount of the tax, together with interest as hereinbefore provided; and upon default for five days in the payment of same, shall be committed to the Cumberland County Jail for a period of not less than five days nor more than 30 days.
This article and the tax hereby levied shall be effective January 1, 1976, and shall continue in effect from year to year hereafter until said tax is repealed.
[Adopted 6-4-2013 by Ord. No. 2013-1]
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.
- EFFECTIVE DATE
- July 1, 2013.
- This article and/or part.
- GOVERNING BODY
- The Board of Supervisors of North Newton Township.
- LOCAL TAX ENABLING ACT
- The Local Tax Enabling Act, 53 P.S. § 6924.101 et seq.
- The tax imposed by this article.
- 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 article or the Local Tax Enabling Act.
- TAX YEAR
- The period from January 1 to December 31.
- TAXING AUTHORITY
- North Newton Township, Cumberland County, Pennsylvania.
- 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 Tax Authority or any part of the Taxing Authority is assigned under the Local Tax Enabling Act.
General purpose resident tax. The Taxing Authority hereby imposes a tax for general revenue purposes at the rate of 0.5% on earned income and net profits of individual residents of the Taxing Authority.
General purpose municipal nonresident tax. The Taxing Authority also imposes a tax for general revenue purpose at the rate of 0.5% 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 within the boundaries of the Taxing Authority.
Ongoing tax. The tax shall continue at the above rates during the current tax year and each tax year thereafter, without annual reenactment, until this article is repealed or the rate is changed.
Combined tax rate applicable to residents. Currently, the total rate applicable to residents of the Taxing Authority, including the tax imposed by the school district and municipality in which the individual resides, is 1.65%.
Municipal tax rate applicable to nonresidents. Currently, the total rate applicable to nonresidents working within the Taxing Authority based upon the municipal nonresident tax rate is 1%.
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 article. 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 article upon the effective date of such amendment, without the need for formal amendment of this article, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
Applicable laws, regulations, policies, and procedures. The tax shall be collected and administered in accordance with: all applicable laws and regulations; and 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.
Although credits and deductions 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.
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.
Every employer shall, register, withhold, and remit tax, and file tax returns in accordance with the Local Tax Enabling Act.
The tax will be collected from individuals and employers by the Collector.
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.
The primary purpose of this article 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 article. Any other prior enactment or part of any enactment conflicting with the provisions of this article is rescinded insofar as the conflict exists. To the extent the same as any enactment in force immediately prior to adoption of this article, the provisions of this article are intended as a continuation of such prior enactment and not as a new enactment. If this article is declared invalid, any prior enactment levying a similar tax shall remain in effect and shall not be affected by adoption of this article. The provisions of this article 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 article. Subject to the foregoing provisions of this section, this article 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.
This article shall become effective July 1, 2013.