[Ord. 6-2011, 10/27/2011, § 1]
All terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., shall have the meanings set forth therein. The following
terms shall have the meanings set forth herein:
An enterprise, activity, profession or any other undertaking
of an unincorporated nature conducted for profit or ordinarily conducted
for profit whether by a person, partnership, association or any other
entity.
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
The total rate applicable to residents of the Taxing Authority,
including the tax imposed by the school district and by the municipality
in which the individual resides, is 1%.
The place where a person lives and has a permanent home and
to which the person has the intention of returning whenever absent.
Actual residence is not necessarily domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the voluntarily fixed place of
habitation of a person, not for a mere special or limited purpose,
but with the present intention of making a permanent home, until some
event occurs to induce the person to adopt some other permanent home.
In the case of a business, domicile is that place considered to be
the center of business affairs and the place where its functions are
discharged.
The compensation required to be reported to as determined
by the Pennsylvania Department of Revenue under § 303 of
the Tax Reform Code of 12971, as amended and rules and regulations
promulgated there under. Employee business expenses as reported to
or determined by the Department of Revenue under Article III of the
Tax Reform Code shall constitute allowable deductions in determining
earned income. The term does not include offsets for business losses.
The amount of any housing allowance provided to a member of the clergy
shall not be taxable as earned income.
January 1, 2012.
A person, business entity or other entity, employing one
of more person for a salary, wage commission or other compensation.
The term includes the commonwealth, a political subdivision and an
instrumentality or public authority of either. For purpose of penalties
under this Part, the term includes a corporate officer.
The Board of Supervisors of the Township of Canton, Washington
County, Pennsylvania.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and any amendments thereto.
The total rate applicable to nonresidents working within
the Taxing Authority based on the municipal nonresident tax rate is
1%.
The net income from the operation of a business, other than
a corporation, as required to be reported to or as determined by the
Pennsylvania Department of Revenue under § 303 of the Tax
Reform Code of 1971, as amended and rules and regulations promulgated
there under. The term does not include income under any of the following
paragraphs:
A person or business domicile outside the Taxing Authority.
A natural person.
A person or business domiciled in the Borough/Township/City.
The tax imposed by this Part.
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 Part or the Local Tax Enabling Act.
The period from January 1 to December 31.
The Township of Canton, Washington County, Pennsylvania.
A person or business required under this Part and the Local
Tax Enabling Act to file a return of the earned income and net profits
tax or to pay the earned income and net profits tax.
The Washington County Tax Collection Committee, which has
been 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 Taxing Authority
or any part of the Taxing Authority is assigned under the Local Tax
Enabling Act.
[Ord. 6-2011, 10/27/2011, § 2]
(1)
General Purpose Resident Tax. The Taxing Authority hereby imposes
a tax for general revenue purposes at the rate of 1% on earned income
and net profits of residents of the Taxing Authority.
(2)
General Purpose Nonresident Tax. The Taxing Authority also imposes
a tax for general revenue purposes at the rate of 1% 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 in within the boundaries of the Taxing Authority.
(3)
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.
(4)
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
Part. 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 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.
(5)
Applicable Laws, Regulations, Policies, and Procedures. The tax shall
be collected and administered in accordance with: (A) all applicable
laws and regulations; and (B) 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.
[Ord. 6-2011, 10/27/2011, § 3]
Every resident 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 and this Part.
[Ord. 6-2011, 10/27/2011, § 4]
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act and
this Part.
[Ord. 6-2011, 10/27/2011, § 5]
The tax will be collected from residents and employers by the
collector.
[Ord. 6-2011, 10/27/2011, § 6]
Residents 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 authorization by
the TCC having jurisdiction.
[Ord. 6-2011, 10/27/2011, § 8]
The primary purpose of this Part is to conform the earned income
and net profits tax currently imposed by the Taxing Authority 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 ordinance
imposing a tax on earned income or net profits of individuals is amended
and restated in its entirety to read as stated in this Part. Any other
prior ordinance or part of any prior ordinance conflicting with the
provisions of this Part is rescinded insofar as the conflict exists.
To the extent that this Part is the same as any ordinance in force
immediately prior to adoption of this Part, the 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 by adoption of this Part. If any part of this Part
is declared invalid, the similar part of any prior ordinance levying
a similar tax shall remain in effect and shall not be affected 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 any offense under the authority of any
ordinance in force prior to adoption of this Part. Subject to the
foregoing provisions of this section, this Part shall amend and restate
on the effective date any ordinance levying a tax on earned income
or net profits in force immediately prior to the effective date.
[Ord. 6-2011, 10/27/2011, § 9]
The provisions of this Part shall become effective on January
1, 2012.
