[Adopted 7-11-2011 by Ord. No. 649]
For purposes of this article, all terms defined in the Local
Tax Enabling Act, 53 P.S. § 6924.101, et seq., shall have
the meanings set forth therein, except as modified below. The following
terms shall have the meanings set forth herein:
January 1, 2012.
The Local Tax Enabling Act, 53 P.S. Sec. 6924.101, et seq.,
and as amended in the future, including any regulations adopted by
the Department of Community and Economic Development thereunder.
The tax imposed by this article.
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax in the TCD.
A form prescribed by the tax officer for reporting the amount
of tax or other amount owed or required to be withheld, remitted,
or reported under this article or the Local Tax Enabling Act.
The period from January 1 to December 31.
A person or business required under this article or the Local
Tax Enabling Act to file a return of an income tax or to pay an income
tax.
The tax collection committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
The Allegheny North Tax Collection District, or any future
tax collection district, to which the Township or any part of the
Township is assigned under the Local Tax Enabling Act.
A.
General purpose resident tax. The Township hereby imposes a tax for
general revenue purposes at the rate of $52 to all persons who work
in Reserve Township regardless of if they live in the Township. The
breakdown of the $52 is $47 to Reserve Township and $5 to the Shaler
Area School District.
B.
Ongoing tax. The tax shall continue at the above rates during the
current tax year and each tax year thereafter, without annual re-enactment,
until this article is repealed or the rate is changed.
C.
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
article. Any future amendments to the Local Tax Enabling Act that
are required to be applied to the Local Services Tax will automatically
become part of this article upon the effective date of such amendment,
without the need for formal amendment of this article, to the maximum
extent allowed by 1 Pa.C.S.A. § 1937.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
D.
Applicable laws, regulations, policies, and procedures. The tax shall
be collected and administered in accordance with all applicable laws
and regulations; and policies and procedures adopted by the TCC or
by the tax officer in conformity with the Local Tax Enabling Act.
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 tax based on age, income, or other
factors.
Every taxpayer 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 and the policies and procedures of the
TCC and tax officer. Tax imposed on net profits and all earnings not
subject to withholding at source must be reported and paid on a quarterly
basis in accordance with the local tax enabling act. A taxpayer is
required to file a return even if no tax payment is due and owing.
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act and
the policies and procedures of the TCC and tax officer.
The tax will be collected from individuals and employers by
the tax officer. The tax officer is authorized to file an action in
the name of the Township for the recovery of income taxes due to the
Township and unpaid. Nothing in this section shall affect the authority
of the Township to file an action in its own name for collection of
income taxes under the Local Tax Enabling Act.
Individuals and employers are subject to interest, penalties,
costs, and fines in accordance with the Local Tax Enabling Act, including
costs of collection imposed by the tax officer in accordance with
authorization by the TCC.
The provisions of this article 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 article. It is declared to be the intention of the governing
body of the Township that this article would have been adopted if
such invalid or unconstitutional provision had not been included.
A.
The primary purpose of this article is to confirm the earned income
and net profits tax imposed pursuant 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 ordinance or part of any
prior ordinance conflicting with the provisions of this article is
rescinded insofar as the conflict exists. To the extent the same as
any ordinance in force immediately prior to adoption of this article,
the provisions of this article are intended as a continuation of such
prior ordinance and not as a new ordinance.
B.
If this article is declared invalid, any prior ordinance levying
a similar tax shall remain in full force and effect and shall not
be affected in any manner by adoption of this article. The provisions
of this article shall not affect any act done or liability incurred,
nor shall such provision 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 ordinance in force prior to adoption of
this article. Subject to the foregoing provisions of this section,
this article shall supersede and repeal on the effective date any
ordinance levying a tax on earned income or net profits in force immediately
prior to the effective date.
This article is intended to be consistent with the Local Tax
Enabling Act, and to include all necessary authorizations to permit
the tax officer to take such tax collection, administration, disbursement,
enforcement and other activities as authorized by the Local Tax Enabling
Act, subject to the policies and procedures of the TCC.
The provisions of this article shall become effective on January
1, 2012, and shall apply to earned income received or earned and net
profits earned or made by a taxpayer during calendar year 2012 and
each year thereafter without annual reenactment unless the rate of
tax is subsequently changed. Changes in the rate of tax shall become
effective on the date specified in the ordinance imposing such change.
