[Adopted 11-19-2012 by Ord. No. 687 (Ch. 24, Part 2, of the 1978 Code
of Ordinances)]
There is hereby levied and assessed, for general revenue purposes,
upon earned income of persons domiciled in the Borough of Fox Chapel,
a tax at the rate of 1/2 of 1%.
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 article, including
all definitions therein. References therein to the "governing body"
shall be deemed to be references to the Borough Council of the Borough
of Fox Chapel, "political subdivision" shall mean the Borough, and
"Income Tax Officer" shall mean the Borough's Tax Collector or
his designee. 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.
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. 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 prior 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the provisions of this article is rescinded insofar as the conflict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 full force and effect and shall
not be affected by adoption of this article. If any part of this article
is declared invalid, the similar part of 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 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.
