[Adopted 10-17-2011 by Ord. No. 2011-08]
This article is enacted pursuant to the authority granted by
the act of the General Assembly of the Commonwealth of Pennsylvania
known as the "Local Tax Enabling Act," 53 P.S. § 6924.101
et seq., as restated by the requirements of Act 32 of 2008. The provisions
hereof shall become effective on the first day of January, 2012, and
shall continue in effect from year to year thereafter without annual
enactment until altered, amended or rescinded by appropriate action
of the Board of Supervisors of Union Township.
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.
January 1, 2012.
This article.
The Board of Supervisors of the Township of Union, Berks
County, Pennsylvania.
The Local Tax Enabling Act, as set forth in 53 P.S. § 6901
et seq., while such numbering and provisions remain in effect under
Act 32 of 2008, and as set forth in 53 P.S. § 6924.101 et
seq., when such numbering and provisions become effective under Act
32, and as amended in the future.
The tax imposed by this enactment.
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 enactment or the Local Tax Enabling Act.
The period from January 1 to December 31.
The Township of Union, Berks County, Pennsylvania.
An employer or taxpayer that is liable for tax.
[Added 6-20-2016 by Ord.
No. 2016-3]
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 taxing 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 purposes at the rate of 1.0% 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.
C.
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 enactment 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%.
E.
Municipal tax rate applicable to nonresidents. Currently, the total
rate applicable to nonresidents working within the taxing authority
based on 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, and all provisions thereof that relate
to a tax on earned income or net profits are incorporated into this
enactment. 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 enactment upon the effective
date of such amendment, without the need for formal amendment of this
Enactment, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
G.
Applicable laws, regulations, policies, and procedures. The tax shall
be collected and administered in accordance with: (1) all applicable
laws and regulations; and (2) 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.
[Added 6-20-2016 by Ord.
No. 2016-3]
The taxing authority acknowledges the Collector may engage one
or more third-party collection agencies to pursue and collect delinquent
tax in situations where the amount of delinquent tax owed is relatively
small and it is therefore cost-prohibitive for the Collector to dedicate
the upfront resources necessary to pursue such delinquent tax. The
taxing authority hereby approves of the imposition on and collection
of a fee from any delinquent taxpayer by any third-party collection
agency engaged by the Collector, provided such fee does not exceed
25% of the amount of tax collected from any taxpayer.