[Ord. 00060, 10/10/2011, § 24-101]
This Part shall be known and quoted as the "Akron Borough Earned
Income Tax Ordinance."
[Ord. 00060, 10/10/2011, § 24-102]
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:
COLLECTOR
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
LOCAL TAX ENABLING ACT
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.
TAX
The tax imposed by this Part.
TAX RETURN
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 Part or the Local Tax Enabling Act.
TAX YEAR
The period from January 1 to December 31.
TCC
The tax collection committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
TCD
Any tax collection district to which the taxing authority
or any part of the taxing authority is assigned under the Local Tax
Enabling Act.
[Ord. 00060, 10/10/2011, § 24-103]
1. General Purpose Resident Tax. The taxing authority hereby imposes
a tax for general revenue purposes at the rate of 1/2% on earned income
and net profits of individual residents of the taxing authority.
2. 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until this Part is repealed or the rate is changed.
3. 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%. This combined tax rate is included solely for the
purpose of providing information applicable on the date of adoption
of this Part. This combined tax rate might change if the school district
changes the tax rate imposed by the school district.
4. 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
Part. 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 Part upon the effective date of
such amendment, without the need for formal amendment of this Part,
to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
5. Applicable Laws, Regulations, Policies, and Procedures. The tax shall
be collected and administered in accordance with:
A. All applicable laws and regulations.
B. Regulations, 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.
[Ord. 00060, 10/10/2011, § 24-104]
1. This Borough Council finds that:
A. Minors of various age groups have traditionally, and with judicial
sanction, been considered as comprising separate classes for many
legislative purposes.
B. Minors under the age of 16 are generally unemancipated and subject
to compulsory school attendance and child labor laws, and therefore
have limited earned income and net profits and control of money such
that enforcement of reporting and collection of tax hereunder against
them would yield inconsequential amounts and be unduly difficult,
expensive, and not in the public interest. For these reasons, individuals
under the age of 16 years are exempt from liability for the tax.
[Ord. 00060, 10/10/2011, § 24-105]
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.
[Ord. 00060, 10/10/2011, § 24-106]
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act.
[Ord. 00060, 10/10/2011, § 24-107]
The tax will be collected from individuals and employers by
the Collector.
[Ord. 00060, 10/10/2011, § 24-108]
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.
[Ord. 00060, 10/10/2011, § 24-109]
The primary purpose of this Part 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, and to do so within the time frame required by Act 32. 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 Part. Any other prior enactment or part of any prior enactment conflicting with the provisions of this Part is rescinded insofar as the conflict exists. To the extent the same as any enactment in force immediately prior to adoption of this Part, the provisions of this Part are intended as a continuation of such prior enactment and not as a new enactment. If this Part 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 Part. If any part of this Part 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 Part. The provisions of this Part 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 Part. Subject to the foregoing provisions of this section, this Part 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. According the repeal of prior Chapter
24, Part
1, is subject to the provisions of the aforesaid.