[Ord. 2011-06, 10/24/2011, § 1]
Act 32, 53 P.S. § 6924.101 et seq., and its definitions,
duties, directives, rules, regulations, powers and penalties is hereby
adopted by reference as if same had been set forth fully herein.
[Ord. 2011-06, 10/24/2011, § 2]
The following words and phrases are included herein when used
in this section shall have the meanings given to them in this section
unless the context clearly indicates otherwise:
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 as the
center of business affairs and the place where its functions are discharged.
The compensation as required to be reported to or as determined
by the Department of Revenue under § 303 of the Act of March
4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, and
rules and regulations promulgated under that section. Employee business
expenses as reported to or determined by the Department of Revenue
under Article III of the Tax Reform Code of 1971 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.
The net income from the operation of a business, other than
a corporation, as required to be reported to or as determined by the
Department of Revenue under § 303 of the Act of March 4,
1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, and rules
and regulations promulgated under that section.
A person or business domiciled outside the political subdivision
levying the tax.
A person or business domiciled in the political subdivision
levying the tax.
The Southeast Tax Collection Committee established to govern
this tax collection district for the purpose of income tax collection.
The Southeast Tax Collection District is established under
§ 504 of Act 32, 53 P.S. § 6924.504.
The agency engaged to administer and collect earned income
taxes for this tax collection district. Unless otherwise specifically
provided, for purposes of the obligations of an employer, the term
shall mean the tax officer for the tax collection district within
which the employer is located, or, if an employer maintains workplaces
in more than one district, the tax officer for each such district
with respect to employees principally employed therein.
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In addition to the above definitions, this section incorporates
by reference those words, phrases and definitions as listed in Act
32, 53 P.S. § 6924.101 et seq.
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[Ord. 2011-06, 10/24/2011, § 3]
Resident Tax. A tax at the rate of 1% is hereby levied on all
earned income and net profits, as defined by Act 32, on residents
of the Borough of Liberty; however, to the extent that the South Allegheny
School District, another political subdivision located within the
Borough of Liberty, levies a tax on the same earned income and net
profits, as defined by Act 32, and, to the extent such duplication
of tax and rate of tax exists, such duplication of tax and rate of
tax shall be split equally between the Borough of Liberty and the
South Allegheny School District. For example, to the extent the South
Allegheny School District levies the same tax on earned income and
net profits, as defined by Act 32, on residents of the Borough of
Liberty, and at the same rate of 1% as levied herein by the Borough
of Liberty, the duplicate 1% levy of tax shall be shared equally between
the Borough of Liberty and the South Allegheny School District, or
1/2% to the Borough of Liberty and 1/2% to the South Allegheny School
District. Further, to the extent there is no duplication of tax or
rate of tax between the Borough of Liberty and the South Allegheny
School District, the Borough of Liberty shall be entitled to collect
the maximum rate of tax permitted by law and as supported by the tax
levy herein.
All changes shall remain in effect on a calendar year basis
without annual reenactment unless the rate of tax is subsequently
changed.
[Ord. 2011-06, 10/24/2011, § 4]
The collection and administration of the tax provided for in
this Part shall be performed by the tax officer appointed by the Tax
Collection Committee. Said tax officer shall receive compensation
for services and expenses as determined by agreement between the TCC
and the tax officer. The tax officer shall have the powers as provided
for by the Local Tax Enabling Act, 53 P.S. § 6924.101 et
seq.
[Ord. 2011-06, 10/24/2011, § 5]
No exemptions or credits based on age or income or any other
conditions are granted by this Part. Nothing in this Part is intended
to preclude or inhibit any credit or exemption imposed by act of law
or regulation.
[Ord. 2011-06, 10/24/2011, § 7]
This Part shall be effective January 1, 2012. It is the intention
of the governing body of the Borough of Liberty that this Part shall
provide procedural modifications only to the previously adopted Earned
Income Tax Ordinance, and no gap as to imposition of the tax set forth
herein should be inferred.
