[Adopted 11-16-2010 by Ord. No. 2010-01]
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, 2011.
This article.
The Borough Council of the Borough of Elverson, Chester County,
Pennsylvania.
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 enactment.
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 or the Local Tax Enabling Act.
The period from January 1 to December 31.
The Borough of Elverson.
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 Borough Council of the Borough
of Elverson hereby imposes a tax for general revenue purposes at the
rate of 1% on earned income and net profits of individual residents
of the taxing authority.
B.
General purpose municipal nonresident tax. The Borough Council of
the Borough of Elverson also imposes a tax for general revenue purposes
at the rate of 1% 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until this enactment is repealed or the rate is changed.
D.
Combined tax rate applicable to residents. Currently, the total rate
applicable to residents of the taxing authority, including the tax
imposed by the Twin Valley School District and the Borough of Elverson,
is 1%.
E.
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 1%.
F.
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.
G.
Applicable laws, regulations, policies, and procedures. The tax shall
be collected and administered in accordance with: (1) all applicable
laws and regulations; and (2) 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.
Although credits and deductions against tax are permitted under
certain circumstances, as provided in applicable law and regulations,
no individuals are exempt from the 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 the Local Tax Enabling
Act.
The provisions of this enactment 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 enactment. It is declared to be the intention of the governing
body that this enactment would have been adopted if such invalid or
unconstitutional provision had not been included.
The primary purpose of this enactment 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 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 enactment are
intended as a continuation of such prior enactment and not as a new
enactment. If this enactment 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 enactment. If any part of this
enactment 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 enactment. The provisions of this enactment 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 enactment. Subject to
the foregoing provisions of this section, this enactment 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.
