[Adopted 11-8-2010 by Ord. No. 2010-04]
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 Newlin Township, Chester County,
Pennsylvania.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., 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.
Newlin Township, Chester County, Pennsylvania.
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.
A.
General purpose resident tax. The taxing authority hereby imposes
a tax for general revenue purposes at the rate of a 0.5% on 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% on 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% 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.
D.
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until this article is repealed or the rate is changed.
E.
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 0.5%.
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%.
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
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.
H.
Applicable laws, regulations, policies, and procedures. The tax shall
be collected and administered in accordance with:
A.
This governing
body finds that:
(1)
Minors
of various age groups have traditionally, and with judicial sanction,
been considered as comprising separate classes for many legislative
purposes; and
(2)
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.
B.
For these
reasons, individuals under the age of 16 years are exempt from liability
for the tax.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Although credits and deductions against tax are permitted under certain circumstances as provided in applicable law and regulations, except as provided in § 193-6, 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 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 the governing
body 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, 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 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 in any manner 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 supersede and repeal
on the effective date any enactment levying a tax on earned income
or net profits in force immediately prior to the effective date.
This article is adopted and enacted this 8th day of November
2010.
