[Ord. No. 35, 1/16/1970;
as amended by Ord. No. 276, 12/7/2011;
and by Ord. No. 293, 6/1/2016]
All terms defined in the Local Tax Enabling Act shall have the
meanings set forth therein. The following terns shall have the meanings
set forth herein:
The Berks County Tax Collection Commission, d/b/a Berks County
Earned Income Tax Collection Bureau.
The date of adoption of this Ordinance.
This Ordinance.
The Board of Supervisors of the Township of Amity.
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.
All local earned income taxes, other taxes, penalties, interest
and the costs that the Collector collects on behalf of the taxing
authority under the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., or other statutory law.
Township of Amity.
An employer or taxpayer that is liable for tax.
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 of the Local Tax Enabling Act.
The period from January 1 to December 31.
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.
[Ord. No. 35, 1/16/1970;
as amended by Ord. No. 276, 12/7/2011]
(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.
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.
(b)
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until this enactment is repealed or the rate is changed.
(c)
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%.
(d)
Municipal Tax Rate Applicable to Nonresidents. Currently, the total
rate applicable to non-residents working within the taxing authority
based on the municipal non-resident tax rate is 1%.
(e)
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.
(f)
Applicable Laws, Regulations, Policies, and Procedures. The tax shall
be collected and administered in accordance with: (1) all applicable
laws and regulations; and (2) 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. No. 35, 1/16/1970;
as amended by Ord. No. 276, 12/7/2011]
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.
[Ord. No. 35, 1/16/1970;
as amended by Ord. No. 194, 10/22/2002;
and by Ord. No. 276, 12/7/2011]
Every individual receiving earned income or earning new profits
in any tax year shall file tax returns and pay tax in accordance with
the Local Tax Enabling Act.
[Ord. No. 35, 1/16/1970;
as amended by Ord. No. 276, 12/7/2011]
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act.
[Ord. No. 35, 1/16/1970;
as amended by Ord. No. 276, 12/7/2011]
The tax will be collected from individuals and employers by
the Collector.
[Ord. No. 35, 1/16/1970;
as amended by Ord. No. 276, 12/7/2011]
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. No. 293, 6/1/2016]
The taxing authority and the Collector hereby authorize the
engagement of a third-party collection agency to pursue and collect
delinquent tax in situations where the amount of delinquent tax owed
is relatively small and it is therefore cost-prohibitive for the Collector
to dedicate the up-front resources necessary to pursue such delinquent
tax. The taxing authority hereby approves of the imposition on and
collection of a fee from any delinquent taxpayer by any third-party
collection agency engaged by the Collector, provided such fee does
not exceed 25% of the amount of tax collected from any such taxpayer.
Such authorization is pursuant to the Municipal Claims and Tax Lien
Act, 53 P.S. § 7101 et seq.
