[Ord. No. 2-2004, 5/11/2004]
This Part shall be known as the "Earned Income Tax Ordinance."
The provisions hereof shall become effective on the first day of January,
2005 A.D., and the tax shall continue in force on a calendar year
or a taxpayer fiscal year basis, without annual reenactment, unless
the rate of the tax is subsequently changed. Changes in rate become
effective on the date specified in this Part.
[Ord. No. 2-2004, 5/11/2004]
As used in this Part, the following terms shall have the meanings
indicated:
A partnership, limited partnership, or any other unincorporated
group of two or more persons.
The Board of Supervisors of the Township of Sugarloaf.
Any enterprise, activity, profession or any other undertaking
of an unincorporated nature conducted for profit or ordinarily conducted
for profit whether by a person, partnership, association, or any other
entity.
A corporation or joint-stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory, foreign country or dependency.
The calendar year for which the tax is levied.
The place where one lives and has his permanent home and
to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the voluntarily fixed place of
habitation of a person, not for a mere special or limited purpose,
but with the present intention of making a permanent home, until some
event occurs to induce him to adopt some other permanent home. In
the case of businesses or associations, the "domicile" is that place
considered as the center of business affairs and the place where its
functions are discharged.
Compensation, including salaries, wages, commissions, bonuses
and incentive payments, whether based on profits or otherwise, fees,
tips and similar remuneration for services rendered, whether in cash
or in property, such as:
Items of remuneration received, directly or through an agent,
in cash or in property, based on payroll periods or piecework, for
services rendered as an employee or casual employee, agent or officer
of an individual, partnership, business or nonprofit corporation,
or government agency. These items include salaries, wages, commissions,
bonuses, stock options, incentive payments, fees, tips, dismissal,
termination or severance payments, early retirement incentive payments
and other additional compensation contingent upon retirement, including
payments in excess of the scheduled or customary salaries provided
for those who are not terminating service, rewards, vacation and holiday
pay, paid leaves of absence, payments for unused vacation or sick
leave, tax assumed by the employer, signing bonuses, amounts received
under employee benefit plans and deferred compensation arrangements.
Scholarships, stipends, grants and fellowships, if services
are rendered in connection therewith.
When used in this definition, the following words have the following
meanings, unless the context clearly indicates otherwise:
FELLOWSHIP STIPEND OR FELLOWSHIP AWARDA fixed sum of money paid periodically for services or to defray expenses to a graduate student who is enrolled in a graduate degree program at a university.
GRANT-IN-AIDFinancial support given by a public agency or private institution to an individual to further the individual's education.
POSTDOCTORAL RESEARCH FELLOWSHIP STIPEND OR POSTDOCTORAL RESEARCH FELLOWSHIP AWARDA fixed sum of money paid periodically for service or to defray expenses of an individual who has obtained a doctoral degree at a university and in conducting research at a research facility.
SCHOLARSHIPA grant-in-aid to a student.
Other forms of remuneration characterized as taxable compensation
by the Tax Reform Code of 1971, as amended,[1] and its implementing regulations, as amended, and any
future amendments to said Code and/or its implementing regulations.
Compensation does not include:
Periodic payments for sickness and disability other than the
regular wages received during a period of sickness or disability;
or
Disability, retirement or other payments arising under workmen's
compensation acts, occupational disease acts and similar legislation
by any government; or
Payments commonly recognized as "old age" or "retirement" benefits
paid to persons retired after reaching a specific age or after a stated
period of employment; or
Payments commonly known as "public assistance," or unemployment
compensation payments by any governmental agency; or
Payments to reimburse actual expenses; or
Payments made by employers or labor unions for employee benefit
programs covering hospitalization, sickness, disability or death,
supplemental employment benefits or strike benefits, subject to certain
conditions identified in the Tax Reform Code of 1971, as amended,
and its implementing regulations; or
Any compensation received by United States servicemen serving
in a combat zone; or
Payments received by a foster parent for in-home care of foster
children from an agency of the commonwealth or a political subdivision
thereof, or an organization tax exempt from federal tax under Section
501(c)(3) of the Internal Revenue Code of 1954,[2] which is licensed by the commonwealth or a political subdivision
thereof as a placement agency; or
Payments made by employers or labor unions for employee benefit
programs covering social security or retirement; or
Personal use of an employer's owned or leased property
or of employer-provided services.
A person, partnership, association, corporation, institution,
governmental body or unit or agency, or any other entity employing
one or more persons for a salary, wage, commission or other compensation.
Person, public employee or private agency designated by governing
body to collect and administer the tax on earned income and net profits.
The net income from the operation of a business, profession,
or other activity, except corporations, after provision for all costs
and expenses incurred in the conduct thereof, be determined either
on a cash or accrual basis in accordance with generally accepted accounting
principles and practices, as defined in the Tax Reform Code of 1971,
as amended, its implementing regulations, and any subsequent amendments
to said code and/or regulations. Net profits do not include income
which is not paid for services provided and which is in the nature
of earnings from an investment.
To constitute net profits, all of the following must apply:
The gross profits shall be derived from one of the following:
The marketing of a product or service to customers on a commercial
basis or from securities employed as working capital in the business
operations.
Accounts and notes receivable from sales of products or services
in the ordinary course of the business operations.
Assets which serve an operational function in the ordinary course
of business operations.
The marketing activity shall be conducted with the manifest
objective of achieving profitable operations.
The marketing objective shall be conducted with regularity and
continuity and may not be limited or exclusive.
In computing net profits, a deduction will not be allowed for
any item of cost, expense or liability derived or incurred in connection
with, or attributable to any of the following:
The ownership or disposition of assets that are held for investment
purposes or otherwise serve an investment function.
The trading in securities for personal purposes and not for
the accounts of customers.
The sale, discontinuation or abandonment of a business or segment
thereof.
Any tax imposed on, or measured by, gross or net earned or unearned
income.
An isolated or nonrecurring transaction which is not a normal
or routine business activity.
Choosing to form a partnership or other entity or to associate
with others, receiving and reporting income or gain as the income
of the partnership, entity or associates or dividing the same among
its partners, beneficial owners or associates or the trading in securities
for the benefit of shareholders, partners, members or associates does
not of itself make the income of the partnership, entity or associates
net profits.
For purposes of this definition, only the following participants
in the stock, securities, options, derivatives, futures or commodities
market are engaged in marketing of a product or service to customers:
Those who maintain or provide a market place or facilities for
bringing together purchasers and sellers of these financial investment
products.
Those who are licensed to act as their customer's agents
and charge a negotiated commission for executing transactions and
do not take title to the particular portion they buy or sell.
Those who devote managerial attention to the financial investment
products holdings of others, or who employ other persons to assist
them in that management, in the capacity of a licensed investment
advisor.
Licensed dealers, including financial investment product specialists
and market makers, if the conditions in Subsection 5D(1) through (4)
of this definition are met:
The dealer maintains an inventory of financial investment products
with the objective of reselling his inventories at a profit to customers
or operates as a specialist or market maker.
The dealer makes market by quoting the bid and ask prices at
which he is willing to buy and sell the financial investment products
and by buying directly from or selling directly to customers.
The dealer's profit is determined in whole or in part by
a markup based on cost.
The dealer elects to inventory securities held for resale to
customers or uses the mark-to-market system of accounting.
Underwriters who facilitate initial sales of financial investment
products by acting either as licensed dealers in a principal capacity
or as brokers in an agency capacity.
When a person operates as an investor or trader with respect
to a portion of that person's activities and as a market establishment,
broker, investment counselor or dealer with respect to the rest, this
definition applies only to the operations as a market establishment,
broker, investment counselor or dealer.
For taxpayers engaged in the business, profession or activity
of farming, the term shall not include:
Any interest earnings generated form any monetary accounts or
investment instruments of the farming business;
Any gain on the sale of farm machinery;
Any gain on the sale of livestock held 12 months or more for
draft, breeding or dairy purposes; and
Any gain on the sale of other capital assets of the farm.
A person, partnership, association or other entity domiciled
outside the taxing district.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the taxing district.
The calendar year following the current year.
The Township of Sugarloaf, Luzerne County, Pennsylvania.
A person, partnership, association, or any other entity required
hereunder to file a return of earned income or net profits, or to
pay a tax thereon.
[Ord. No. 2-2004, 5/11/2004]
1.
A tax for general revenue purposes is hereby reimposed in the amount
of 1% earned income received and to net profits earned by residents
and nonresidents of the Township of Sugarloaf, beginning on the first
day of January, 2004, and continuing for each taxable year thereafter.
2.
Except as otherwise provided in Section 14 of the Local Tax Enabling
Act, 53 P.S. § 6914, as amended,[1] allowing for crediting or deductions for duplication of
taxes, in the event the school district in which the Township is situate
shall impose, or continue to impose, an earned income tax under the
authority of the Act on residents or businesses domiciled within that
Township during the same year or part of year, then the tax herein
imposed shall be subject to the sharing provision from the day such
duplication becomes effective.
[1]
Editor's Note: See now 53 P.S. § 6924.317.
[Ord. No. 2-2004, 5/11/2004]
1.
Net Profits.
A.
Every taxpayer making net profits shall, on or before April 15 of
the current year, make and file with the officer on a form prescribed
or approved by the officer a declaration of his estimated net profits
during the period beginning January 1 and ending December 31 of the
current year, and pay to the officer in four quarterly installments,
as nearly equal as possible, the tax due thereon as follows: The first
installment at the time of filing the declaration, and the other installments
on or before June 15 of the current year, September 15 of the current
year, and January 15 of the succeeding year, respectively.
B.
Any taxpayer who first anticipates any net profit after April 15
of the current year shall make and file the declaration hereinabove
required on or before June 15 of the current year, September 15 of
the current year, or December 31 of the current year, whichever of
these dates next follows the date on which the taxpayer first anticipates
such net profit, and pay to the officer in installments, as nearly
equal as possible, the tax due thereon, on or before the quarterly
payment dates which remain after the filing of the declaration.
C.
Every taxpayer shall, on or before April 15 of the succeeding year,
make and file with the officer on a form prescribed or approved by
the officer a final return and reconciliation showing the amount of
net profits earned during the period beginning January 1 of the current
year and ending December 31 of the current year, the total amount
of tax due thereon and the total amount of tax paid thereon. At the
time of filing the final return, the taxpayer shall pay to the officer
the balance of the tax due or shall make demand for refund or credit
in the case of overpayment. Any taxpayer may, in lieu of paying the
fourth quarterly installment of his estimated tax, elect to make and
file with the officer, on or before January 31 of the succeeding year,
the final return as hereinabove required.
D.
The officer is hereby authorized to provide by regulation for the
making and filing of adjusted declarations of estimated net profits,
and for the payments of the estimated tax in cases where a taxpayer
who has filed the declaration hereinabove required, anticipated additional
net profits not previously declared or finds that he has overestimated
his anticipated net profits.
E.
Every taxpayer who discontinues business prior to December 31 of
the current year shall, within 30 days after the discontinuance of
business, file his final return as hereinabove required and pay the
tax due.
2.
Earned Income.
A.
Annual Earned Income Tax Return. Every taxpayer shall, on or before
April 15 of the succeeding year, make and file with the officer on
a form prescribed or approved by the officer a final return showing
the amount of earned income received during the period beginning January
1 of the current year and ending December 31 of the current year.
Such final return shall also show the total amount of tax due thereon,
the amount of tax paid thereon, and the amount of tax thereon that
has been withheld pursuant to the provisions relating to the collection
at source and the balance of tax due. At the time of filing the final
return, the taxpayer shall pay the balance of the tax due or shall
make demand for refund or credit in the case of overpayment.
B.
Earned Income Not Subject to Withholding. Every taxpayer who is employed
for a salary, wage, commission, or other compensation and who received
any earned income not subject to the provisions relating to collection
at source shall make and file with the officer on a form prescribed
or approved by the officer a quarterly return on or before April 30
of the current year, July 31 of the current year, October 31 of the
current year, and January 31 of the succeeding year, setting forth
the aggregate amount of earned income not subject to withholding by
him during the three-month periods ending March 31 of the current
year, June 30 of the current year, September 30 of the current year,
and December 31 of the current year, respectively, and subject to
the tax, together with such other information as the officer may require.
Every taxpayer making such returns shall, at the time of filing thereof,
pay to the officer the amount of tax shown as due thereon.
3.
Death of Taxpayer. In the event of the death of a taxpayer during
a taxable period, his personal representative shall file his return
on or before the 15th day of April of the year following the date
of death and on or before such date shall pay any tax due from such
deceased taxpayer under this Part or demand refund in the case of
overpayment.
4.
Guardian of Taxpayer. Should a guardian of the estate be appointed
for a taxpayer, such guardian shall be imputed with the same duties
and responsibilities as the taxpayer would have regarding the reporting
and paying of taxes under this Part.
[Ord. No. 2-2004, 5/11/2004]
1.
Every employer having an office, factory, workshop, branch, warehouse,
or other place of business within the Township who employs one or
more persons, other than domestic servants, for a salary, wage, commission
or other compensation, who has not previously registered shall, within
15 days after becoming an employer, register with the officer his
name and address and such other information as the officer may require.
2.
Every employer having an office, factory, workshop, branch, warehouse,
or other place of business within the Township who employs one or
more persons, other than domestic servants, for a salary, wage, commission,
or other compensation shall deduct at the time of payment thereof
the tax imposed by this Part on the earned income due to his employment
and shall, on or before April 30 of the current year, July 31 of the
current year, October 31 of the current year and January 31 of the
succeeding year, file a return and pay to the officer the amount of
taxes deducted during the preceding three-month periods ending March
31 of the current year, June 30 of the current year, September 30
of the current year, and December 31 of the current year, respectively.
Such return unless otherwise agreed upon between the officer and the
employer shall show the name and social security number of each such
employee, the earned income of such employee during such preceding
three-month period, the tax deducted therefrom, the political subdivisions
imposing the tax upon such employee, the complete address of each
and every employee subject to withholding, the total earned income
of all such employees during such preceding three-month period, and
the total tax deducted therefrom and paid with the return. Any employer
who for two of the preceding four quarterly periods has failed to
deduct the proper tax, or any part thereof, or has failed to pay over
the proper amount of tax to the taxing authority may be required by
the officer to file his return and pay the tax monthly. In such cases,
payments of tax shall be made to the officer on or before the last
day of the month succeeding the month for which the tax was withheld.
3.
On or before February 28 of the succeeding year, every employer shall
file with the officer:
A.
An annual return showing the total amount of earned income paid,
the total amount of tax deducted, and the total amount of tax paid
to the officer for the period beginning January 1 of the current year
and ending December 31 of the current year.
B.
A return withholding statement for each employee employed during
all or any part of the period beginning January 1 of the current year
and ending December 31 of the current year, setting forth the employee's
name, address and social security number, the amount of earned income
paid to the employee during said period, the amount of tax deducted,
the political subdivisions imposing the tax upon such employee, and
the amount of tax paid to the officer. Every employer shall furnish
two copies of the individual return to the employee for whom it is
filed.
4.
Every employer who discontinues business prior to December 31 of
the current year shall, within 30 days after the discontinuance of
business, file the returns and withholding statements hereinabove
required and pay the tax due.
5.
Except as otherwise provided herein, every employer who willfully
or negligently fails or omits to make the deductions required by this
section shall be liable for payment of the taxes which he was required
to withhold to the extent that such taxes have not been recovered
from the employee.
6.
Notwithstanding the foregoing, no employer shall be held liable for
failure to withhold earned income taxes or for the payment of such
withheld tax money to a political subdivision other than the Township
if such failure to withhold or such incorrect transmittal of withheld
taxes arises from incorrect information as to the employee's
place of residence submitted by the employee, nor shall an employer
be liable for failure to withhold earned income taxes, or to make
reports of wages, salaries, commissions or other compensation of his/its
employees, unless the official continuing register of all earned income
taxes levied under the authority of the Local Tax Enabling Act, as
amended,[1] maintained and supplemented annually by the Department
of Community and Economic Development, lists the Township's levying
of the earned income tax.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
7.
The failure or omission of any employer to make the deductions required
by this section shall not relieve any employee from the payment of
tax or from complying with the requirements of the Part relating to
the filing of declarations and returns.
[Ord. No. 2-2004, 5/11/2004]
1.
The Board, by resolution, shall appoint the officer.
2.
It shall be the duty of the officer to collect and receive the taxes,
fines and penalties imposed by this Part. It shall also be his duty
to keep a record showing the amount received by him from each person
or business paying the tax and the date of such receipt.
3.
Each officer, before entering upon his official duties, shall give
and acknowledge a bond to the Township. If the Township shall, by
ordinance, designate any bond previously given by the officer as adequate,
such bond shall be sufficient to satisfy the requirements of this
subsection. Each such bond shall be joint and several with one or
more corporate sureties which shall be surety companies authorized
to do business in this commonwealth and duly licensed by the Insurance
Commissioner of this commonwealth. Each bond shall be conditioned
upon the faithful discharge by the officer, his clerks, assistants,
appointees of all trusts confided in him by virtue of his office,
upon the faithful execution of all duties required of him by virtue
of his office, upon the just and faithful accounting or payment over,
according to law, of all monies and all balances thereof paid to,
received or held by him by virtue of his office and upon the delivery
to his successor or successors in office of all books, papers, documents,
or other official things held in right of his office.
A.
Each such bond shall be taken in the name of the Sugarloaf Township,
and shall be for the use of the Township appointing the officer, and
for the use of such other person or persons for whom money shall be
collected or received, or as his or her interest shall otherwise appear,
in case of a breach of any of the conditions thereof by the acts or
neglect of the principal of the bond.
B.
The Township, or any person, may sue upon the said bond in its own
or his own name for its or his own use.
C.
Each such bond shall contain the name or names of the surety company
or companies bound thereon. The Township shall fix the amount of the
bond at an amount equal to the maximum amount of taxes which may be
in the possession of the officer at any given time. The Township may
at any time, upon cause shown and due notice to the officer and his
surety or sureties, require or allow the substitution or the addition
of a surety company acceptable to the Township for the purpose of
making the bond sufficient in amount, without releasing the surety
or sureties first approved from any accrued liability or previous
action on such bond. The Township shall designate the custodian of
the bond required to be given by the officer.
4.
The officer charged with the administration and enforcement of the
provisions of the Part is hereby empowered to prescribe, adopt, promulgate,
and enforce rules and regulations relating to any matter pertaining
to the administration and enforcement of this Part, including provisions
for the re-examination and correction of declarations and returns,
and of payments alleged or found to be incorrect, or as to which any
overpayment is claimed or found to have occurred, and to make refunds
in case of overpayment, for any period of time not to exceed six years
subsequent to the date of payment of the sum involved, and to prescribe
forms necessary for the administration of the Part. No rule or regulation
of any kind shall be enforceable unless it has been approved by ordinance
by the Board. A copy of such rules and regulations currently in force
shall be available for public inspection.
5.
The officer shall refund, on petition of and proof by the taxpayer,
earned income tax paid on the taxpayer's ordinary and necessary
business expenses to the extent that such expenses are not paid by
the taxpayer's employer.
6.
The officer and agent designated by him are hereby authorized to
examine the books, papers, and records of any employer or of any taxpayer
or of any person whom the officer reasonably believes to be an employer
or taxpayer, in order to verify the accuracy of any declaration or
return or, if no declaration or return was filed, to ascertain the
tax due. Every employer and every taxpayer and every person whom the
officer reasonably believes to be an employer or taxpayer is hereby
directed and required to give to the officer, or to any agent designated
by him, the means, facilities and opportunities for such examination
and investigation as hereby authorized. The officer shall have such
power to subpoena books, records and papers of the employer or taxpayer
as may be found in authority of the Commonwealth of Pennsylvania.
7.
Any information gained by the officer, his agents, or by any other
official or agent of the Township as a result of any declarations,
returns, investigations, hearings or verifications required or authorized
by the Part shall be confidential, except for official purposes and
except in accordance with a proper judicial order, or as otherwise
provided by law.
8.
The officer is authorized to establish different filing, reporting
and payment dates for taxpayers whose fiscal years do not coincide
with the calendar year.
[Ord. No. 2-2004, 5/11/2004]
1.
The officer may sue in the name of the Township for the recovery
of taxes due and unpaid under this Part.
2.
Any suit brought to recover the tax imposed by this Part shall be
begun within three years after such tax is due, or within three years
after the declaration or return has been filed, whichever date is
later:
A.
Provided, however, that this limitation shall not prevent the institution
of a suit for the collection of any tax due or determined to be due
in the following cases:
(1)
Where no declaration or return was filed by any person although
a declaration or return was required to be filed by him under provisions
of the Part, there shall be no limitation.
(2)
Where an examination of the declaration or return filed by any
person, or of other evidence relating to such declaration or return,
in the possession of the officer reveals a fraudulent evasion of taxes,
there shall be no limitation.
(3)
In the case of substantial understatement of tax liability of
25% or more and no fraud, suit shall be begin within six years.
(4)
Where any person has deducted taxes under the provisions of
this Part, and has failed to pay the amounts so deducted to the officer,
or where any person has willfully failed or omitted to make the deductions
required by this section, there shall be no limitation.
(5)
This section shall not be construed to limit the Board from
recovering delinquent taxes by any other means provided by the Act.
3.
The officer may sue for recovery of an erroneous refund, provided
such suit is begun two years after making such refund, except that
the suit may be brought within five years if it appears that any part
of the refund was induced by fraud or misrepresentation of material
fact.
[Ord. No. 2-2004, 5/11/2004]
1.
If for any reason the tax is not paid when due, interest at the rate
of 6% per annum on the amount of said tax, and an additional penalty
of 1/2 of 1% of the amount of the unpaid tax for each month or fraction
thereof during which the tax remains unpaid, shall be added and collected.
Where suit is brought for the recovery of any such tax, the person
liable therefore shall, in addition, be liable for the costs of collection
and the interest and penalties herein imposed.
2.
Notwithstanding the provisions of Subsection 1, the Township may, by ordinance, establish a one-time period during which interest or interest and penalties that would otherwise be imposed for the nonreporting or underreporting of earned income tax liabilities or for the nonpayment of earned income taxes previously imposed and due shall be waived in total or in part if the taxpayer voluntarily files delinquent returns and pay the taxes in full during the period so established. The Township shall adopt regulations to implement the provisions of this subsection.
3.
The provisions of Subsection 2 shall not affect or terminate any petitions, investigations, prosecutions or other proceedings pending under the provisions of this Part, or prevent the commencement or further prosecution of any proceedings by the proper authorities for violations of this Part. No proceedings shall, however, be commenced on the basis of delinquent returns filed pursuant to Subsection 2 if the returns are determined to be substantially true and correct and the taxes are paid in full within the prescribed time.
[Ord. No. 2-2004, 5/11/2004]
1.
Any person who fails, neglects, or refuses to make any declaration
or return required by this Part, any employer who fails, neglects
or refuses to register or to pay the tax deducted from his employees,
or fails, neglects or refuses to deduct or withhold the tax from his
employees, any person who refuses to permit the officer or any agent
designated by him to examine his books, records, and papers, and any
person who knowingly makes any incomplete, false or fraudulent return,
or attempts to do anything whatsoever to avoid the full disclosure
of the amount of his net profits or earned income in order to avoid
the payment of the whole or any part of the tax imposed by this Part
shall, upon conviction thereof before any Magisterial District Judge
or court of competent jurisdiction in Luzerne County, be sentenced
to pay a fine of not more than $500 for each offense, and costs, and,
in default of payment of said fine and costs, to be imprisoned for
a period not exceeding 30 days.
2.
Any person who divulges any information which is confidential under
the provisions of the Part shall, upon conviction thereof before any
Magisterial District Judge or court of competent jurisdiction, be
sentenced to pay a fine of not more than $500 for each offense, and
costs, and, in default of payment of said fines and costs, to be imprisoned
for a period not exceeding 30 days.
3.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of the Part.
4.
The failure of any person to receive or procure forms required for
making the declaration or returns required by the Part shall not excuse
him from making such declaration or return.
[Ord. No. 2-2004, 5/11/2004]
The provisions of this Part are severable. If any sentence,
clause or section of this Part is for any reason found to be unconstitutional,
illegal, or invalid, such unconstitutionality, illegality or invalidity
shall not affect or impair the other remaining provisions, sentences,
clauses or sections of this Part. It is hereby declared to be the
intent of the Board that this Part would have been adopted had such
unconstitutional, illegal, or invalid sentence, clause or section
not been included herein.
[Ord. No. 2-2004, 5/11/2004]
This Part is adopted pursuant to the authority conferred by
the Act of December 31, 1965, P.L. 1257; 53 P.S. § 6901,
as amended.[1]
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act formerly codified in 53 P.S.
§ 6901 et seq. have been revised and renumbered. See now
53 P.S. § 6924.101 et seq.
[Ord. No. 2-2004, 5/11/2004]
It is hereby declared to be the intent of the Board that this
Part replace in its entirety all prior ordinances adopted by, motions
approved, or other actions taken by the Board of Supervisors of the
Sugarloaf Township, levying an earned income tax and/or in any manner
affecting the specific terms or provisions of said earned income tax
as levied, the provisions of which shall remain in full force and
effect for each year thereafter, without annual reenactment unless
the rate of tax is subsequently changed.
[Ord. No. 2-2004, 5/11/2004]
Any ordinance or part of ordinance conflicting with the provisions
of this Part are hereby repealed insofar as the same affects this
Part.
