[Adopted 1-6-1967 (Ch.
139, Art. II, of the 1987 Code)]
A tax of 1% is hereby levied on earned income received and on
net profits earned by persons within Larksville Borough and by persons
who are residents of Larksville Borough. The effective date of this
article is February 6, 1967, and the tax shall continue in force on
a calendar-year basis or taxpayer-year basis.
A.Â
The provisions of Section 13 of the Local Tax Enabling Act, from
I, Definitions, through IX, Fines and penalties for violation of ordinances
and resolutions,[1] inclusive, are hereby included in this article and are
incorporated herein by reference and, as required by such Act, shall
be construed to be a part of the tax levied and assessed by this article.
[1]
Editor's Note: Former 53 P.S. § 6913 was repealed
by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101
et seq.
B.Â
In accordance with the provisions of IIIA(1) of Section 13, the Borough
Council of the Borough of Larksville as the governing body elects
to require the filing of a declaration of estimated net profits and
quarterly payments.
C.Â
In accordance with the provisions of IIIA(4) of Section 13, the Borough
Council of the Borough of Larksville as the governing body elects
to require every taxpayer who is employed for a salary, etc., and
who received any earned income not subject to withholding to make
and file an annual return as set forth in the second paragraph of
such subsection.
In accordance with the provisions of Section 14 of the Local
Tax Enabling Act:[1]
A.Â
Payment of any tax to any political subdivision pursuant to an ordinance
or resolution passed or adopted prior to the effective date of such
Act shall be credited to and allowed as a deduction from the liability
of taxpayers for any like tax imposed by this article.
B.Â
Payment of any tax on salaries, wages, commissions, other compensation
or net profits of business, professions or other activities to a political
subdivision other than Larksville Borough School District or Valley
West School District by residents thereof pursuant to an ordinance
or resolution passed or adopted under the authority of such Act shall
be credited to and allowed as a deduction from the liability of such
persons for any other like tax imposed by this article.
C.Â
Payment of any tax on income to any political subdivision other than
Larksville Borough School District or Valley West School District
by residents thereof pursuant to an ordinance or resolution passed
or adopted under the authority of such Act shall, to the extent that
such income includes salaries, wages, commissions, other compensation
or net profits of business, professions or other activities, but in
such proportion as hereinafter set forth, be credited to and allowed
as a deduction from the liability of such persons for any other tax
imposed by this article.
D.Â
Payment of any tax on income to any state or to any political subdivision
thereof other than Larksville Borough School District or Valley West
School District by residents thereof pursuant to any state or local
law shall, to the extent that such income includes salaries, wages,
commissions or other compensation or net profits of business, professions
or other activities, but in such proportion as hereinafter set forth,
be credited to and allowed as a deduction from the liability of such
person for any other tax imposed by this article if residents of the
political subdivision in Pennsylvania receive credits and deductions
of a similar kind to a like degree from the tax on income imposed
by the other state or political subdivision thereof.
E.Â
Payment of any tax on income to any state other than Pennsylvania
or to any political subdivision located outside the boundaries of
this commonwealth, by residents of a political subdivision located
in Pennsylvania, shall, to the extent that such income includes salaries,
wages, commissions or other compensation or net profits of business,
professions or other activities, but in such proportions as hereinafter
set forth, be credited and allowed as a deduction from the liability
of such person for any other tax imposed by this article.
F.Â
Where a credit or a deduction is allowable in any of the several
cases hereinabove provided, it shall be allowed in proportion to the
concurrent periods for which taxes are imposed by the other state
or respective political subdivisions, but not in excess of the amount
previously paid for a concurrent period.
[1]
Editor's Note: See now 53 P.S. § 6924.317.
The Borough Council of the Borough of Larksville shall appoint
by resolution an Income Tax Officer and such clerks, collectors, assistants
and employees as may be deemed necessary for the assessment and collection
of taxes imposed by this article. The Borough Council of the Borough
of Larksville may make a joint agreement with other political subdivisions
and may agree to appoint one person or agency to collect taxes upon
earned income imposed by other political subdivisions and Larksville
Borough. The Borough Council of the Borough of Larksville shall by
resolution determine the compensation to be paid to the Income Tax
Officer for his services and expenses, fix the amount of the bond
to be furnished by the officer and designate the custodian of such
bond.
The Borough Council of the Borough of Larksville shall provide
for not less than one examination each year of the books, accounts
and records of the Income Tax Collector by a certified public accountant
appointed by them by resolution.
The Income Tax Officer in addition to the powers and duties
set forth in V, Powers and Duties of Officer, as set forth in Section
13 of the Local Tax Enabling Act,[1] shall also have the powers set forth in Sections 18, 19,
20 and 21 of such Act[2] in relation to collection of taxes, which sections are
hereby incorporated herein by reference.
