This article is enacted under the authority of the Local Tax
Enabling Act, Act No. 511 of December 31, 1965 (P.L. 1257), as amended
(53 P.S. § 6901 et seq.).
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context or language clearly indicates or requires a different
meaning.
ACT
The Local Tax Enabling Act, Act No. 511 of December 31, 1965
(P.L. 1257), as amended (53 P.S. § 6901 et seq.).
COLLECTOR
The entity under whose direction the tax shall be collected,
administered and enforced.
EARNED INCOME
Shall have the same meaning as earned income under Section
13, Division I, of the Act. (53 P.S. § 6913(I)).
EMPLOYER
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons on salary,
wage, commission or other compensation basis, including a self-employed
person.
FISCAL YEAR
The twelve-month period beginning January 1, and ending December
31.
HE, HIS or HIM
Indicates the singular and plural number as well as male,
female and neuter gender.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Township.
NET PROFITS
Shall have the same meaning as net profits under Section
13, Division I, of the Act. (53 P.S. § 6913(I)).
NONPRINCIPAL EMPLOYER
An employer in a concurrent employment situation who does
not pay the largest amount of salary, wage, commission or other compensation
to an employee.
NONPRINCIPAL OCCUPATION
The occupation of a self-employed person in a concurrent
occupation situation from which he does not derives the largest net
profit.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the corporate limits of the Township for which
compensation is charged or received whether by means of salary, wages,
commissions or fees for services rendered.
PRINCIPAL EMPLOYER
An employer in a concurrent employment situation who pays
the largest amount of salary, wage, commission or other compensation
to an employee.
PRINCIPAL OCCUPATION
The occupation of a self-employed person in a concurrent
occupation situation from which he derives the largest net profit.
RESERVE COMPONENT OF THE ARMED FORCES
The United States Army Reserve, United States Navy Reserve,
United States Marine Corps Reserve, United States Coast Guard Reserve,
United States Air Force Reserve, the Pennsylvania Army National Guard
or the Pennsylvania Air National Guard.
TAX
The local service tax in the amount of $52 levied by this
article pursuant to the Act.
TOWNSHIP
The Township of Lower Paxton and the area within the corporate
limits of the Township of Lower Paxton.
The Township hereby levies and imposes on each occupation engaged
in by individuals within the Township during the fiscal year of 2008
and each fiscal year thereafter a local service tax. This tax is in
addition to all other taxes of any kind or nature heretofore levied
by the Township. Such a tax shall continue in force on a fiscal year
basis without annual reenactment unless the rate of the tax is subsequently
changed.
Funds derived from the tax may only be used for the following
purposes: Not less than 25% of the funds derived from the tax shall
be used for emergency services, which shall include emergency medical
services, police services and/or fire services, road construction
and/or maintenance, reduction of property taxes and property tax relief
through implementation of a homestead and farmstead exclusion in accordance
with 53 Pa. C.S.A. Ch. 85, Subch. F.
The provisions of this article are severable and if any of its
provisions shall be held invalid or unconstitutional, the decision
of the court shall not affect or invalidate any of the remaining provisions.
It is hereby declared to be the legislative intent that this article
would have been adopted if such illegal, invalid or unconstitutional
provision had not been included herein.
Any ordinances or parts of ordinances inconsistent herewith
are hereby repealed.
This article shall become effective January 1, 2008.