[Editor's Note: Section 13V(c) of the Local Tax Enabling
Act provides that the officer charged with the administration and
enforcement of the provisions of the Earned Income Tax Ordinance is
empowered to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of the Ordinance, including provisions for the reexamination and correction
of declarations and returns, and of payments alleged or found to be
incorrect, or as to which an 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 Ordinance.
No rule or regulation of any kind shall be enforceable unless it has
been approved by resolution by Council. A copy of such rules and regulations
currently in force shall be available for public inspection.]
[Ord. 6549, passed 7-31-1974; Ord. 6635, passed 12-22-1976; Ord. 7658, passed 2-12-2004]
(a)
The tax for general revenue purposes in the amount of 1% is hereby
continued and imposed on earned income and net profits earned by the
residents of the City of New Castle, for the taxable year beginning
January 1, 1974, and continuing for each taxable year thereafter.
(b)
The tax for Pension Fund Recovery purposes in the amount of 6/10%
is hereby established and imposed on earned income and net profits
earned by the residents of the City of New Castle for the taxable
year beginning January 1, 2004, and continuing for each taxable year
thereafter.
(c)
The tax for Pension Fund Recovery purposes in the amount of 6/10%
is hereby established and imposed on earned income and net profits
by the nonresidents of the City of New Castle for work done or services
performed or rendered in the City of New Castle for the taxable year
beginning January 1, 2004 and continuing for each taxable year thereafter.
[Ord. 6549, passed 7-31-1974]
The provisions of Section 13 of the Local Tax Enabling Act (Act
511 of 1965) are incorporated herein by reference except that where
options are provided in Section 13, this article designates that option
selected, and except as hereinafter specifically provided otherwise.
[Ord. 6549, passed 7-21-1974]
(a)
Net profits.
(1)
Every taxpayer making net profits in any year shall, on or before
April 15 of the succeeding year for the period beginning January 1
and ending December 31 of the current year, make and file with the
officer on a form prescribed and approved by the officer, a final
return showing the amount of net profits earned during such current
year, and pay to the officer the amount of tax due thereon, all as
provided in Section 13, III, A(1) of the Local Tax Enabling Act.
(b)
Earned income.
(1)
Liability. The failure or omission of any employer to make the
deductions required by this article shall not relieve any employee
of the payment of the tax or from complying with the requirements
of this article relating to the filing of returns.
(2)
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 an annual
return and shall pay to the officer the amount of tax shown as due
thereon, all as provided in Section 13, III, B(1) of the Local Tax
Enabling Act, on or before April 15 of the succeeding year for the
period beginning January 1 and ending December 31 of the current year.
[Ord. 6549, passed 7-31-1974]
Collection at the source shall be as set forth in Section 13,
IV, of the Local Tax Enabling Act.
[Ord. 7956, passed 4-28-2011]
The person, public employee or private agency designated by
the City of New Castle to collect and administer the tax herein imposed,
shall be appointed by Resolution of the Council of the City of New
Castle.
[Ord. 6549, passed 7-31-1974]
This article, which is a continuance of the Earned Income Tax
Ordinance, is enacted under the authority of the Act of December 31,
1965, (P.L. 1257), being Act No. 511 of 1965, known as the Local Tax
Enabling Act, and is subject to all of the provisions of such Act
as amended.
[Ord. 6549, passed 7-31-1974]
The provisions of this article are severable and if any part
of this article is declared to be unconstitutional, illegal, invalid,
the validity of the remaining provisions shall be unaffected thereby.
It is the intent of Council that this article would have been adopted
had such unconstitutional, illegal or invalid part not been included
therein.
[Ord. 7843, passed 11-20-2007]
A special additional earned income tax for general revenue purposes
of 0.5% for residents and 0.4% for non-residents and a special additional
earned income tax for Act 205 pension fund recovery purposes in the
amount of 0.1% for both residents and non-residents is hereby imposed
on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2008, during the calendar year 2008, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2008, during the calendar year 2008, by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2008, during the calendar
year 2008, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2008, during the calendar
year 2008, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes and pension
purposes on and after January 1, 2008 is therefore as follows:
|
Year
|
Non-resident EIT (General Purpose)
|
Non-Resident EIT (Pension)
|
Total Non-Resident EIT
|
Resident EIT (General Purpose)
|
Resident EIT (Pension)
|
Total Resident EIT
|
|---|---|---|---|---|---|---|
|
2008
|
1.40%
|
0.70%
|
2.10%
|
1.50%
|
0.70%
|
2.20%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2008, during the calendar year 2008
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2008, beginning
January 1, 2008, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2008.
[Ord. 7888, passed 12-30-2008]
A special additional earned income tax for general revenue purposes
of 0.6% for residents and 0.5% for non-residents, and tax for pension
fund recovery purposes in the amount of 0.6% for both residents and
non-residents, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2009, during the calendar year 2009, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2009, during the calendar year 2009, by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2009, during the calendar
year 2009, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2009, during the calendar
year 2009, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes and pension
purposes on and after January 1, 2009 is therefore as follows:
|
Year
|
Non-Resident EIT (General Purpose)
|
Non-Resident EIT (Pension)
|
Total Non-Resident EIT
|
Resident EIT (General Purpose)
|
Resident EIT (Pension)
|
Total Resident EIT
|
|---|---|---|---|---|---|---|
|
2009
|
1.50%
|
0.60%
|
2.10%
|
1.60%
|
0.60%
|
2.20%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2009, during the calendar year 2009
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2009, beginning
January 1, 2009, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2009.
[Ord. 7908, passed 12-22-2009]
The levy of the additional earned income tax rates for 2010
for general purposes, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2010, during the calendar year 2010, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2010, during the calendar year 2010, by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2010, during the calendar
year 2010, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2010, during the calendar
year 2010, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes and pension
purposes on and after January 1, 2010 is therefore as follows:
|
Year
|
Non-Resident EIT (General Purpose)
|
Non-Resident EIT (Pension)
|
Total Non-Resident EIT
|
Resident EIT (General Purpose)
|
Resident EIT (Pension)
|
Total Resident EIT
|
|---|---|---|---|---|---|---|
|
2010
|
2.0%
|
0.10%
|
2.10%
|
2.10%
|
0.10%
|
2.20%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2010, during the calendar year 2010
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2010, beginning
January 1, 2010, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2010.
[Ord. 7947, passed 12-23-2010]
The levy of the additional earned income tax rates for 2011
for general purposes, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2011, during the calendar year 2011, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2011, during the calendar year 2011, by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2011, during the calendar
year 2011, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2011, during the calendar
year 2011, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes and pension
purposes on and after January 1, 2011 is therefore as follows:
|
Year
|
Non-Resident EIT (General Purpose)
|
Non-Resident EIT (Pension)
|
Total Non-Resident EIT
|
Resident EIT (General Purpose)
|
Resident EIT (Pension)
|
Total Resident EIT
|
|---|---|---|---|---|---|---|
|
2011
|
2.0%
|
0.10%
|
2.10%
|
2.10%
|
0.10%
|
2.20%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2011, during the calendar year 2011
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2011, beginning
January 1, 2011, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2011.
[Ord. 7982, passed 12-22-2011]
The levy of the additional earned income tax rates for 2012
for general purposes, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2012, during the calendar year 2012, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2012, during the calendar year 2012, by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2012, during the calendar
year 2012, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2012, during the calendar
year 2012, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes and pension
purposes on and after January 1, 2012 is therefore as follows:
|
Year
|
Non-Resident EIT (General Purpose)
|
Non-Resident EIT (Pension)
|
Total Non-Resident EIT
|
Resident EIT (General Purpose)
|
Resident EIT (Pension)
|
Total Resident EIT
|
|---|---|---|---|---|---|---|
|
2012
|
1.95%
|
0.10%
|
2.05%
|
2.05%
|
0.10%
|
2.15%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2012, during the calendar year 2012
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2012, beginning
January 1, 2012, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2012.
[Ord. 8035, passed 12-20-2012]
The levy of the additional earned income tax rates for 2013
for general purposes, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2013, during the calendar year 2013, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2013, during the calendar year 2013, by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2013, during the calendar
year 2013, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2013, during the calendar
year 2013, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes on and after
January 1, 2013 is therefore as follows:
|
Type
|
Rate
|
|---|---|
|
Non-resident Earned Income Tax
|
2.05%
|
|
Resident Earned Income Tax
|
2.15%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2013, during the calendar year 2013
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2013, beginning
January 1, 2013, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2013.
[Ord. 8078, passed 12-19-2013]
The levy of the additional earned income tax rates for 2014
for general purposes, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2014, during the calendar year 2014, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2014, during the calendar year 2014, by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2014, during the calendar
year 2014, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2014, during the calendar
year 2014, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes on and after
January 1, 2014 is therefore as follows:
|
Type
|
Rate
|
|---|---|
|
Non-resident Earned Income Tax
|
2.05%
|
|
Resident Earned Income Tax
|
2.15%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2014, during the calendar year 2014
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2014, beginning
January 1, 2014, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2014.
[Ord. 8119, passed 12-18-2014]
The levy of the additional earned income tax rates for 2015
for general purposes, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2015, during the calendar year 2015, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2015, during the calendar year 2015, by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2015, during the calendar
year 2015, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2015, during the calendar
year 2015, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes and pension
purposes on and after January 1, 2015 is therefore as follows:
|
Year
|
Non-Resident EIT (General Purpose)
|
Non-Resident EIT (Pension)
|
Non-Resident EIT
|
Resident EIT (General Purpose)
|
Resident EIT (Pension)
|
Total Resident EIT
|
|---|---|---|---|---|---|---|
|
2015
|
1.85%
|
0.20%
|
2.05%
|
1.95%
|
0.20%
|
2.15%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2015, during the calendar year 2015
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2015, beginning
January 1, 2015, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2015.
[Ord. 8161, passed 12-23-2015]
The levy of the additional earned income tax rates for 2016
for general purposes, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2016, during the calendar year 2016, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2016, during the calendar year 2016, by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2016, during the calendar
year 2016, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2016, during the calendar
year 2016, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes and pension
purposes on and after January 1, 2016 is therefore as follows:
|
Year
|
Non-Resident EIT (General Purpose)
|
Non-Resident EIT (Pension)
|
Total Non-Resident EIT
|
Resident EIT (General Purpose)
|
Resident EIT (Pension)
|
Total Resident EIT
|
|---|---|---|---|---|---|---|
|
2016
|
1.40%
|
0.60%
|
2.00%
|
1.50%
|
0.60%
|
2.10%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2016, during the calendar year 2016
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2016, beginning
January 1, 2016, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2016.
[Ord. 8209, passed 12-22-2016]
The levy of the additional earned income tax rates for 2017
for general purposes, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2017, during the calendar year 2017, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2017, during the calendar year 2017, by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2017, during the calendar
year 2017, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2017, during the calendar
year 2017, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes and pension
purposes on and after January 1, 2017 is therefore as follows:
|
Year
|
Non-Resident EIT (General Purpose)
|
Non-Resident EIT (Capital)
|
Non-Resident EIT (Pension)
|
Total Non-Resident EIT
|
Resident EIT (General Purpose)
|
Resident EIT (Capital)
|
Resident EIT (Pension)
|
Total Resident EIT
|
|---|---|---|---|---|---|---|---|---|
|
2017
|
1.30%
|
.10%
|
0.60%
|
2.00%
|
1.40%
|
.10%
|
0.60%
|
2.10%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2017, during the calendar year 2017
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2017, beginning
January 1, 2017, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2017.
[Ord. 8256, passed 12-21-2017]
The levy of the additional earned income tax rates for 2018
for general purposes, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2018, during the calendar year 2018, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2018 during the calendar year 2018 by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2018 during the calendar
year 2018, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2018 during the calendar
year 2018, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes and pension
purposes on and after January 1, 2018 is therefore as follows:
|
Year
|
Non-Resident EIT (General Purpose)
|
Non-Resident EIT (Capital)
|
Non-Resident EIT (Pension)
|
Total Non-Resident EIT
|
Resident EIT (General Purpose)
|
Resident EIT (Capital)
|
Resident EIT (Pension)
|
Total Resident EIT
|
|---|---|---|---|---|---|---|---|---|
|
2018
|
1.30%
|
.10%
|
0.60%
|
2.00%
|
1.40%
|
.10%
|
0.60%
|
2.10%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2018, during the calendar year 2018
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2018, beginning
January 1, 2018, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2018.
[Ord. 8280, passed 12-20-2018]
The levy of the additional earned income tax rates for 2019
for general purposes, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2019, during the calendar year 2019, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2019 during the calendar year 2019 by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2019 during the calendar
year 2019, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2019 during the calendar
year 2019, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes and pension
purposes on and after January 1, 2019 is therefore as follows:
|
Year
|
Non-Resident EIT (General Purpose)
|
Non-Resident EIT (Capital)
|
Non-Resident EIT (Pension)
|
Total Non-Resident EIT
|
Resident EIT (General Purpose)
|
Resident EIT (Capital)
|
Resident EIT (Pension)
|
Total Resident EIT
|
|---|---|---|---|---|---|---|---|---|
|
2019
|
1.30%
|
0.10%
|
0.60%
|
2.00%
|
1.40%
|
.10%
|
0.60%
|
2.10%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2019, during the calendar year 2019
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2019, beginning
January 1, 2019, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2019.
[Ord. 8315, passed 12-23-2019]
The levy of the additional earned income tax rates for 2020
for general purposes, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2020, during the calendar year 2020, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2020 during the calendar year 2020 by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2020 during the calendar
year 2020, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2020 during the calendar
year 2020, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes and pension
purposes on and after January 1, 2020 is therefore as follows:
|
Year
|
Non-Resident EIT (General Purpose)
|
Non-Resident EIT (Capital)
|
Non-Resident EIT (Pension)
|
Total Non-Resident EIT
|
Resident EIT (General Purpose)
|
Resident EIT (Capital)
|
Resident EIT (Pension)
|
Total Resident EIT
|
|---|---|---|---|---|---|---|---|---|
|
2020
|
1.10%
|
.20%
|
0.70%
|
2.00%
|
1.10%
|
.30%
|
0.70%
|
2.10%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2020, during the calendar year 2020
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2020, beginning
January 1, 2020, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2020.
[Ord. 8357, passed 12-30-2020]
The levy of the additional earned income tax rates for 2021
for general purposes, are hereby imposed on:
(a)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2021, during the calendar year 2021, by residents
of the City of New Castle; and on
(b)
All salaries, wages, commissions and other compensation earned on
and after January 1, 2021 during the calendar year 2021 by non-residents
of the City of New Castle for work done or services performed or rendered
in the City of New Castle; and on
(c)
The net profits earned on and after January 1, 2021 during the calendar
year 2021, of businesses, professions or other activities conducted
by such residents; and on
(d)
The net profits earned on and after January 1, 2021 during the calendar
year 2021, of businesses, professions or other activities conducted
in the City of New Castle by non-residents.
(e)
The total earned income tax rate for general purposes and pension
purposes on and after January 1, 2021 is therefore as follows:
|
Year
|
Non-Resident EIT (General Purpose)
|
Non-Resident EIT (Capital)
|
Non-Resident EIT (Pension)
|
Total Non-Resident EIT
|
Resident EIT (General Purpose)
|
Resident EIT (Capital)
|
Resident EIT (Pension)
|
Total Resident EIT
|
|---|---|---|---|---|---|---|---|---|
|
2021
|
1.05%
|
.25%
|
0.675%
|
1.975%
|
1.10%
|
.30%
|
0.675%
|
2.075%
|
(f)
The tax levied under both (a) and (b) above shall relate to and be
imposed upon salaries, wages, commissions and other compensation paid
by an employer or on his behalf to any person who is employed by or
renders services to him. The tax levied under both (c) and (d) above
shall relate to and be imposed on the net profits of any business,
profession or enterprise carried on by any person as owner or proprietor,
either individually or in association with some other person or persons.
(g)
The additional tax levied above shall not be shared by the School
District or any other governmental entity, and non-residents shall
continue to be given credit for the amount of earned income tax paid
to their home municipalities.
(h)
Said additional tax shall first be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
earned from and after January 1, 2021, during the calendar year 2021
only, and with respect to the net profits of businesses, professions
or other activities earned during the calendar year 2021, beginning
January 1, 2021, provided, however, that where the fiscal year of
the business, profession or other activity differs from the calendar
year, the tax shall be applied to that part of the net profits for
the fiscal year as shall be earned from and after January 1, 2021.
