[Adopted 10-3-2011 by Ord. No. 391]
This article shall be known and may be cited as the "Quarryville
Borough Earned Income Tax Ordinance."
All terms defined in the Local Tax Enabling Act[1] 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, 2012.
This article.
The Council of the Borough of Quarryville.
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.
The tax imposed by this article.
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 article or the Local Tax Enabling Act.
The period from January 1 to December 31.
Quarryville Borough.
The tax collection committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
Any tax collection district to which the Taxing Authority
or any part of the Taxing Authority is assigned under the Local Tax
Enabling Act.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
General purpose resident tax. The taxing authority hereby imposes
a tax for general revenue purposes at the rate of 0.5% on earned income
and net profits of individual residents of the taxing authority.
B.
General purpose municipal nonresident tax. The taxing authority also
imposes a tax for general revenue purposes at the rate of 1.0% on
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.
C.
Ongoing tax. The tax shall continue at the above rates during the
current tax year and each tax year thereafter, without annual reenactment,
until this article is repealed or the rate is changed.
D.
Local Tax Enabling Act applicable. The Tax is imposed under authority
of the Local Tax Enabling Act,[1] and all provisions thereof that relate to a tax on earned
income or net profits are incorporated into this article. 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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
E.
Applicable laws, regulations, policies, and procedures. The tax shall
be collected and administered in accordance with: all applicable laws
and regulations; and 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.
This governing body finds that: minors of various age groups
have traditionally, and with judicial sanction, been considered as
comprising separate classes for many legislative purposes; and 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.
Individuals who are residents of a state other than Pennsylvania
are exempt from liability for the tax, but only if all local governments
of the locality where the individual resides either: impose no tax
on the income of a Pennsylvania resident derived from activities within
the locality; or exempt that income from tax. In addition to this
exemption from municipal nonresident tax, certain credits and deductions
against tax are permitted under certain circumstances as provided
in applicable law and regulations.
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.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
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 the Local Tax Enabling
Act.
The provisions of this article are severable, and if any of
its provisions are ruled by a court invalid or unconstitutional, such
decision shall not affect or impair any of the remaining provisions
of this article. It is declared to be the intention of Borough Council
that this article would have been adopted if such invalid or unconstitutional
provision had not been included.
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,[1] 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 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
article 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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
This article shall take effect and be in force on January 1,
2012.
