[Ord. 346, 7/13/2011, § 1]
For purposes of this Part, all terms defined in the Local Tax
Enabling Act, 53 P.S. § 6924.101 et seq., shall have the
meanings set forth therein. In addition, the following terms shall
have the meanings set forth herein, unless the context shall clearly
indicate otherwise:
January 1, 2012.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and as amended in the future, including any regulations adopted
by the Department of Community and Economic Development thereunder.
The tax on earned income and net profits imposed by this
Part.
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax in the TCD.
A form or forms prescribed by the Department of Community
and Economic Development, or by the tax officer with the approval
of the TCC, for reporting the amount of tax or other amount owed or
required to be withheld, remitted, or reported under this Part or
the Local Tax Enabling Act, 24 P.S. § 6924.101 et seq.
The period from January 1 to December 31 in a single calendar
year.
A person or business required under this Part or the Local
Tax Enabling Act, 53 P.S. § 6924.101 et seq., to file a
tax return or to pay tax.
The tax collection committee established to govern and oversee
the collection of income tax within the TCD under the Local Tax Enabling
Act, 53 P.S. § 6924.101 et seq.
The Northampton Tax Collection District, or any future tax
collection district, to which the Township or any part of the Township
is assigned under the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq.
[Ord. 346, 7/13/2011, § 2]
1.
General Purpose Resident Tax. The Township hereby imposes a tax for
general revenue purposes at the rate of 1% on earned income and net
profits of residents of the Township.
2.
General Purpose Municipal Nonresident Tax. The Township also imposes
a tax for general revenue purposes at the rate of 1% on earned income
and net profits derived by a nonresident from any work, business,
profession, or activity, of any kind engaged in within the boundaries
of the Township.
3.
Open Space and Farmland Preservation Municipal Resident Tax. In addition to the tax levied for general revenue purposes set forth in Subsection 2, hereinabove, the Township hereby imposes a tax for expenses related to open space lands under 32 P.S. § 5007.1 at the rate of 0.25% on earned income and net profits of residents of the Township. The money collected as a result of this additional tax shall be used to retire indebtedness of the Township incurred in purchasing interests in real property for farmland preservation or in making additional acquisitions of real property for the purpose of securing open space and benefits under the provisions of the Open Space Lands Act, 32 P.S. § 5001 et seq. or the Agricultural Security Area Law, 3 P.S. § 901 et seq. The money collected as a result of this additional tax may also be used for any and all related and/or incidental costs incurred in retiring indebtedness of the Township incurred in purchasing interests in real property or making additional acquisitions of real property for the purpose of securing an open space benefit or benefits under the provisions of the Open Space Lands Act or the Agricultural Security Area Law, including but not limited to any and all costs associated with preparation of a comprehensive Open Space Plan, attorneys fees, closing costs, surveying expenses, engineering fees, financing costs, environmental cleanup costs, insurance premiums and fees of other consultants and professionals. Revenue from the additional tax shall be used in accordance with the procedures established by the Township's governing body in compliance with the Open Space Lands Act. The additional tax was previously authorized by voter referendum on or about November, 2007.
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 Part is repealed or the rate is changed.
5.
Local Tax Enabling Act Applicable. The Tax is imposed under authority
of the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq.,
and all provisions thereof that relate to a tax on earned income or
net profits are incorporated into this Part. Any future amendments
to the Local Tax Enabling Act that are required to be applied to the
tax will automatically become part of this Part upon the effective
date of such amendment, without the need for formal amendment of this
Part, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
6.
Applicable Laws, Regulations, Policies, and Procedures. The tax shall
be collected and administered in accordance with (A) all applicable
laws and regulations; and (B) rules, regulations, policies and procedures
adopted by the TCC or by the tax officer in conformity with the Local
Tax Enabling Act, 53 P.S. § 6924.101 et seq. This includes
any regulations, policies, and procedures adopted in the future to
the maximum extent allowed by 1 Pa.C.S.A. § 1937.
[Ord. 346, 7/13/2011, § 3]
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.
[Ord. 346, 7/13/2011, § 4]
Every taxpayer receiving earned income or earning net profits
in any tax year shall make and file tax returns and declarations and
pay tax in accordance with the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and the rules, regulations, policies and procedures of the
TCC and tax officer. A taxpayer is required to file timely an annual
tax return even if no tax payment is due and owing. In addition, even
though a resident of the Township did not have earned income or net
profits in the prior tax year, the resident must file an annual tax
return, when requested to do so by the tax officer, stating the reason
why there was no income or net profits to report.
[Ord. 346, 7/13/2011, § 5]
Every employer shall register, require employee residency certificates,
withhold and remit tax, and file tax returns and withholding statements
in accordance with the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and the rules, regulations, policies and procedures of the
TCC and tax officer.
[Ord. 346, 7/13/2011, § 6]
1.
Collection of Tax. The tax will be collected from taxpayers and employers
by the tax officer. The tax officer is authorized to file an action
in the name of the Township for the recovery of the tax due to the
Township and unpaid. Nothing in this Part shall affect the authority
of the Township to file an action in its own name for collection of
the tax under the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq.
2.
Criminal Complaints for Violations. The Tax Officer is authorized
to file criminal complaints on behalf of the Township for violation
of this Part or the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq. Nothing in this Part shall affect the authority of the Township
to file a criminal complaint on it own behalf for violation of this
Part or the Local Tax Enabling Act.
[Ord. 346, 7/13/2011, § 7]
In the event of violation of this Part or the Local Tax Enabling
Act, 53 P.S. § 6924.101 et seq., or non-payment of tax,
taxpayers and employers are subject to interest, penalties, costs,
and fines in accordance with the Local Tax Enabling Act, including
costs of collection imposed by the tax officer in accordance with
authorization by the TCC. The tax officer may retain reasonable costs
of collection in accordance with Local Tax Enabling Act and as approved
by the TCC.
This Part is intended to be consistent with the Local Tax Enabling
Act, 53 P.S. § 6924.101 et seq. The part is intended to
include all necessary authorizations to permit the tax officer to
take all actions for the collection, administration, disbursement,
and enforcement of the Tax and all other actions on behalf of the
political subdivisions of the TCD as authorized by the Local Tax Enabling
Act, subject to the policies and procedures of the TCC. To give full
force and effect to this Part 1A, the authority of the tax officer
shall be interpreted in the broadest permissible sense for the benefit
of the tax officer's ability to perform its duties.
