[Ord. No. 789, 11/9/2011]
All terms defined in the Local Tax Enabling Act shall have the
meanings set forth therein. The following terms shall have the meanings
set forth herein:
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
January 1, 2012.
This Part.
The Borough Council of the Borough of Mohnton.
The Local Tax Enabling Act, as set forth in 53 P.S. § 6901
et seq. while such numbering and provisions remain in effect under
Act 32 of 2008, and as set forth in 53 P.S. § 6924.101 et
seq. when such numbering and provisions become effective under Act
32, and as amended in the future.
The tax imposed by this Part.
A form prescribed by the collector for reporting the amount
of tax or other amount owed or required to be withheld, remitted,
or reported under this enactment or the Local Tax Enabling Act.
The period from January 1 to December 31.
Mohnton Borough.
The tax collection committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
Any tax collection district to which the taxing authority
or any part of the taxing authority is assigned under the Local Tax
Enabling Act.
[Ord. No. 789, 11/9/2011]
1.
General Purpose Tax.
A.
General Purpose Resident Tax. The taxing authority hereby imposes
a tax for general revenue purposes at the rate of 1% on earned income
and net profits of individual residents of the taxing authority.
B.
General Purpose Municipal Nonresident Tax. The taxing authority also
imposes a tax for general revenue purposes at the rate of 1% on earned
income and net profits derived by an individual who is not a resident
of the taxing authority from any work, business, profession, or activity,
of any kind engaged in within the boundaries of the taxing authority.
2.
Ongoing Tax. The tax shall continue at the above rates during the
current tax year and each tax year thereafter, without annual reenactment,
until this Part is repealed or the rate is changed.
3.
Combined Tax Rate Applicable to Residents. Currently, the total rate
applicable to residents of the taxing authority, including the tax
imposed by the school district and municipality in which the individual
resides, is 1%.
4.
Municipal Tax Rate Applicable to Nonresidents. Currently, the total
rate applicable to nonresidents working within the taxing authority
based on the municipal nonresident tax rate is 1%.
5.
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
Part. Any future amendments to the Local Tax Enabling Act that are
required to be applied to a tax on earned income or net profits will
automatically become part of this Part upon the effective date of
such amendment, without the need for formal amendment of this Part,
to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
6.
Applicable Laws, Regulations, Policies, and Procedures. The tax shall
be collected and administered in accordance with 1) all applicable
laws and regulations; and 2) policies and procedures adopted by the
TCC or by the collector. This includes any regulations, policies,
and procedures adopted in the future to the maximum extent allowed
by 1 Pa.C.S.A.§ 1937.
[Ord. No. 789, 11/9/2011]
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.
[Ord. No. 789, 11/9/2011]
Every individual 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.
[Ord. No. 789, 11/9/2011]
Every employer shall register, withhold, and remit tax and file
tax returns in accordance with the Local Tax Enabling Act.
[Ord. No. 789, 11/9/2011]
The tax will be collected from individuals and employers by
the collector.
[Ord. No. 789, 11/9/2011]
Individuals and employers are subject to interest, penalties,
costs, and fines in accordance with the Local Tax Enabling Act, including
costs imposed by the collector in accordance with the Local Tax Enabling
Act.
[Ord. No. 789, 11/9/2011]
The primary purpose of this Part is to conform the earned income
and net profits tax currently imposed 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 enactment imposing a tax
on earned income or net profits of individuals is amended and restated
in its entirety to read as stated in this Part. Any other prior enactment
or part of any prior enactment conflicting with the provisions of
this Part is rescinded insofar as the conflict exists. To the extent
the same as any enactment in force immediately prior to adoption of
this Part, the provisions of this Part are intended as a continuation
of such prior enactment and not as a new enactment. If this Part is
declared invalid, any prior enactment levying a similar tax shall
remain in full force and effect and shall not be affected by adoption
of this Part. If any part of this Part is declared invalid, the similar
part of any prior enactment levying a similar tax shall remain in
effect and shall not be affected by adoption of this Part. The provisions
of this Part shall not affect any act done or liability incurred,
nor shall such provisions 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 enactment in force prior to adoption of
this Part. Subject to the foregoing provisions of this section, this
Part shall amend and restate on the effective date any enactment levying
a tax on earned income or net profits in force immediately prior to
the effective date.
