This article is enacted by Lower Paxton Township pursuant to
the authority granted by Act No. 511 of 1965, approved December 31,
1965 (known as "The Local Tax Enabling Act"), as amended, and shall
be known as the "Earned Income Tax Ordinance." The provisions hereof
shall become effective on January 1, 1995.
The provisions of Section 13 of The Local Tax Enabling Act (Act
No. 511 of 1965) are incorporated herein by reference, as required
by law. Where options are provided in said Section 13, this article
designates the option selected, except that Lower Paxton Township
reserves the right to change the options regarding filing of returns
and times of payment by action duly taken by Board of Supervisors
by regulation, resolution or ordinance, as the case may require.
The Income Tax Officer or Bureau shall be selected from time
to time by action of Lower Paxton Township. Such Officer or Bureau
shall have the powers and duties and be subject to the penalties provided
in The Local Tax Enabling Act, Act 511 of the 1965 Session of the
General Assembly, as amended.
The tax imposed in §
185-19 of this article shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of Lower Paxton Township to impose said tax under existing law, the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
The provisions of this article shall take effect January 1,
1995. Nothing contained herein shall be considered to be a repealer
by implication or otherwise of the provisions of the Earned Income
Tax Resolution, enacted December 29, 1969, as reenacted thereafter,
as it may apply to earned income and net profits of taxpayers in calendar
years ending December 31, 1994, or in fiscal years commencing prior
thereto and ending prior to December 31, 1995, which shall remain
in full force and effect with respect to such earned income and net
profits. Subject to valid enactment of this article without appeal
effective January 1, 1995, all prior ordinances and resolutions or
parts thereof inconsistent herewith are hereby modified, amended and
repealed by the provisions of this article which shall thereafter
govern the taxation of such earned income or net profits.