[Adopted 11-8-2010 by Ord. No. 152]
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:
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
January 1, 2011.
This article.
The Board of Supervisors of the Township of West Vincent.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., 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 and including December 31.
The Township of West Vincent.
Any tax collection committee ("TCC") established to govern
and oversee the collection of earned income tax within the TCD under
the Local Tax Enabling Act. The tax collection committee established
to govern and oversee the collection of earned income tax within the
TCD under the Local Tax Enabling Act.
The tax collection district ("TCD") is Chester County, Pennsylvania,
comprised of and including all taxing authorities situated therein.
A.
General purpose resident tax. The taxing authority hereby imposes
a tax for general revenue at the rate of 0.5% of earned income and
net profits of individual residents of the taxing authority.
B.
Open space municipal resident tax. In addition to the tax levied
for general revenue purposes, the taxing authority hereby imposes
a tax for expenses related to open space lands under 32 P.S. § 5007.1
at the rate of 0.25% of earned income and net profits of individual
residents of the taxing authority. This tax for open space lands was
previously authorized by voter referendum.
C.
General purpose municipal nonresident tax. The taxing authority also
imposes a tax for general revenue purposes at the rate of 0.5% of
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.
D.
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until this enactment is repealed or the rate is changed by ordinance
or resolution.
E.
Combined earned income 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 1.25% of earned income and net profits of individual
residents.
F.
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 0.5%.
G.
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.
H.
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 authorization by
the TCC having jurisdiction.
The primary purpose of this enactment 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
enactment or part of any prior enactment conflicting with the provisions
of this enactment is rescinded insofar as the conflict exists. To
the extent the same as any enactment in force immediately prior to
adoption of this enactment, the provisions of this enactment are intended
as a continuation of such prior enactment and not as a new enactment.
If this enactment is declared invalid, any prior enactment levying
a similar tax shall remain in full force and effect and shall not
be affected in any manner by adoption of this enactment. The provisions
of this enactment 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 enactment.
