[HISTORY: Adopted by the Board of Supervisors of the Township
of North Newton as indicated in article histories. Amendments noted
where applicable.]
[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.
July 1, 2013.
This article and/or part.
The Board of Supervisors of North Newton Township.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq.
The tax imposed by this article.
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.
The period from January 1 to December 31.
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.
A.
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.
B.
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.
C.
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.
D.
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%.
E.
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%.
F.
Local Tax Enabling Act Applicable. The Tax is imposed under authority
of the Local Tax Enabling Act,[1] 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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
G.
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.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
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,[1] including costs imposed by the Collector in accordance
with the Local Tax Enabling Act.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
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,[1] 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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
This article shall become effective July 1, 2013.
