[HISTORY: Adopted by the Board of Supervisors of the Township
of Charleston as indicated in article histories. Amendments noted
where applicable.]
[Adopted 3-2-1987 by Ord.
No. 119]
This article shall be known as the "Realty Transfer Tax Ordinance
of Charleston Township, Tioga County, Pennsylvania."
A realty transfer tax for general revenue purposes is hereby
imposed upon the transfer of real estate or interest in real estate
situated within Charleston Township, Tioga County, Pennsylvania, regardless
of where the documents making the transfer are made, executed or delivered,
or where the actual settlements on such transfer took place as authorized
by Article XI-D, "Local Real Estate Transfer Tax," 72 P.S. § 8101-D
et seq.
As used in this article, the following terms shall have the
meanings indicated:
A partnership, limited partnership, or any other form of
unincorporated enterprise owned or conducted by two or more persons
other than a private trust or decedent's estate.
A corporation, joint-stock association, business trust, or
banking institution which is organized under the laws of this commonwealth,
the United States, or any other state, territory, foreign county or
dependency.
Any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or demise of title to real estate, but does not include wills, mortgages, deeds of trust or other instruments or like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof unless the consideration is payable over a period of time exceeding 30 years, or instruments which solely grant, vest or confirm a public utility easement. "Document" shall also include a declaration of acquisition required to be presented for recording under § 244-8.
A corporation of which at least 75% of its assets are devoted
to the business of agriculture and at least 75% of each class of stock
of the corporation is continuously owned by members of the same family.
The business or agriculture shall not be deemed to include:
Recreational activities such as, but not limited to, hunting,
fishing, camping, skiing, show competition or racing;
The raising, breeding or training of game animals or game birds,
fish, cats, dogs or pets or animals intended for use in sporting or
recreational activities;
Fur farming;
Stockyard and slaughterhouse operations; or
Manufacturing or processing operations of any kind.
Any individual, such individual's brothers and sisters, the
brothers and sisters of such individual's parents and grandparents,
the ancestors and lineal descendents of any of the foregoing, a spouse
of any of the foregoing, and the estate of any of the foregoing. Individuals
related by the half-blood or legal adoption shall be treated as if
they were related by the whole-blood.
Every natural person, association, or corporation. Whenever
used in any clause prescribing and imposing a fine or imprisonment,
or both. The term "person" as applied to associations, shall include
the responsible members or general partners thereof, and as applied
to corporations, the officers thereof.
All lands, tenements or hereditaments within Charleston Township
including, without limitation, buildings, structures, fixtures, mines,
minerals, oil, gas, quarries, spaces with or without upper or lower
boundaries, trees, and other improvements, immovables or interests
which, by custom, usage or law, pass with a conveyance or land, but
excluding permanently attached machinery and equipment in an industrial
plant.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing corporation,
trust or association under a proprietary lease or occupancy agreement.
A corporation or association which is primarily engaged in
the business of holding, selling or leasing real estate, 90% or more
of the ownership interest in which is held by 35 or fewer persons,
and which:
Derives 60% or more of its annual gross receipts from the ownership
or disposition of real estate; or
Holds real estate, the value of which comprises 90% or more
of the value of its entire tangible asset holdings exclusive of tangible
assets which are freely transferable and actively traded on an established
market.
Any interest in real estate which endures for a period of time,
the termination of which is not fixed or ascertained by a specific
number of years, including without limitation an estate in fee simple,
life estate, or perpetual leasehold; or
Any interest in real estate enduring for a fixed period of years
but which, either by reason of the length of the term or the grant
of a right to extend the term by renewal or otherwise, consists of
a group of rights approximating those of an estate in fee simple,
life estate or perpetual leasehold, including, without limitation,
a leasehold interest or possessory interest under a lease or occupancy
agreement for a term of 30 years or more, or a leasehold interest
or possessory interest in real estate in which the lessee has equity.
The making, executing, delivering, accepting, or presenting
for recording of a document.
In the case of any bona fide sale of real estate at arm's length
for actual monetary worth, the amount of the actual consideration
therefor, paid or to be paid, including liens or other encumbrances
thereon existing before the transfer and not removed thereby, whether
or not the underlying indebtedness is assumed, and ground rents, or
a commensurate part thereof where such liens or other encumbrances
and ground rents also encumber or are charged against other real estate,
provided that where such documents shall set forth a nominal consideration,
the value thereof shall be determined from the price set forth in
or actual consideration for the contract of sale;
In the case of a gift, sale by execution upon a judgment or
upon the foreclosure of a mortgage by a judicial officer, transactions
without consideration or for consideration less than the actual monetary
worth of the real estate, a taxable lease, an occupancy agreement,
a leasehold or possessory interest, any exchange of properties, or
the real estate of an acquired company, the actual monetary worth
of the real estate determined by adjusting the assessed value of the
real estate for local real estate tax purposes for the common level
ratio factor developed by the Pennsylvania Department of Revenue for
Pennsylvania realty transfer tax base calculations;
The actual consideration for or actual monetary worth of any
executory agreement for the construction of buildings, structures
or other permanent improvements to real estate between the grantor
and other persons existing before the transfer and not removed thereby
or between the grantor, the agent or principle of the grantor of a
related corporation, association or partnership and the grantee existing
before or effective with the transfer.
A.
Charleston Township adopts the provisions of Article XI-D of the
Tax Reform Code of 1971[1] and imposes a realty transfer tax as authorized thereunder.
Every person who makes, executes, delivers, accepts or presents for
recording any document or in whose behalf any document is made, executed,
delivered, accepted or presented for recording, shall be subject to
pay for and in respect to the transaction or any part thereof, a tax
at the rate of 1% of the value of the real estate represented by such
document, which tax shall be payable at the earlier of the time the
document is presented for recording or within 30 days of acceptance
of such document or within 30 days of becoming an acquired company.
[Amended 11-20-2006 by Ord. No. 142]
[1]
Editor's Note: See 72 P.S. § 8101-D et seq.
B.
The payment of the tax imposed herein shall be evidenced by the affixing
of an official stamp or writing by the Recorder of Deeds of Tioga
County, Pennsylvania, whereon the date of the payment of the tax,
amount of the tax and the signature of the collecting agent shall
be set forth.
C.
It is the intent of this article that the entire burden of the tax
imposed herein on a person or transfer shall not exceed the limitations
prescribed in the Local Tax Enabling Act, Act of December 31, 1965,
P.L. 1257, 53 P.S. § 6901 et seq., so that if any other
political subdivision shall impose or hereafter shall impose such
tax on the same person or transfer then the tax levied by the Board
of Supervisors of Charleston Township under the authority of that
Act shall during the time such duplication of the tax exists, except
as hereinafter otherwise provided, be 1/2 of the rate and such one-half
rate shall become effective without any action on the part of the
Board of Supervisors of Charleston Township; provided, however, that
the Board of Supervisors of Charleston Township and any other political
subdivision which impose such tax on the same person or transfer may
agree that, instead of limiting their respective rates to 1/2 of the
rate herein provided, they will impose respectively different rates,
the total of which shall not exceed the maximum rate permitted under
"The Local Tax Enabling Act."
D.
If for any reason the tax is not paid when due, the tax imposed shall
bear interest as prescribed for interest on delinquent municipal claims
under the Act of May 16, 1923 (P.L. 207, No. 153) (53 P.S. § 7101,
et seq.), as amended, known as the "Municipal Claims and Tax Liens
Act." The interest rate shall be the lesser of the interest rate imposed
upon delinquent Commonwealth taxes as provided in Section 806 of the
Act of April 9, 1929 (P.L. 343, No. 176) (72 P.S. § 806),
as amended, known as the "Fiscal Code," or the maximum interest rate
permitted under the Municipal Claims and Tax Liens Act for tax claims.
[Amended 11-20-2006 by Ord. No. 142]
The United States, the commonwealth, or any of their instrumentalities,
agencies or political subdivisions shall be exempt from payment or
the tax imposed by this article. The exemption of such governmental
bodies shall not, however, relieve any other party to a transaction
from liability for the tax.
A.
The tax imposed by this section shall not be imposed upon:
(1)
A transfer to the commonwealth, or to any of its instrumentalities,
agencies or political subdivisions, by gift, dedication or deed in
lieu of condemnation or deed of confirmation in connection with condemnation
proceeding, or a reconveyance by the condemning body of the property
condemned to the owner of record at the time of condemnation, at which
reconveyance may include property fine adjustments, provided said
reconveyance is made within one year from the date of condemnation.
(2)
A document which the Board of Supervisors of Charleston Township
is prohibited from taxing under the Constitution or statutes of the
United States.
(3)
A conveyance to a municipality, Township, school district or county
pursuant to acquisition by the municipality, Township, school district
or county of a tax-delinquent property at a sheriff's sale or tax
claim bureau sale.
(4)
A transfer for no, or nominal, actual consideration which corrects
or confirms a transfer previously recorded, but which does not extend
or limit existing record legal title or interest.
(5)
A transfer of division in kind for no or nominal actual consideration
of property passed by testate or intestate succession and held by
cotenants; however, if any of the parties take shares greater in value
than their undivided interest, tax is due on the excess.
(6)
A transfer between husband and wife, between persons who were previously
husband and wife who have since been divorced, provided the property
or interest therein subject to such transfer was acquired by the husband
and wife or husband or wife prior to the granting of the final decree
in divorce, between parent and child or the spouse of such child,
between brother or sister or spouse of a brother or sister and brother
or sister or the spouse of a brother or sister, and between a grandparent
and grandchild or the spouse of such grandchild, except that a subsequent
transfer by the grantee within one year shall be subject to tax as
if the grantor were making such transfer.
(7)
A transfer for no, or nominal, actual consideration of property passing
by testate or intestate succession from a personal representative
of a decedent to the decedent's devisee or heir.
(8)
A transfer for no, or nominal, actual consideration to a trustee
of an ordinary trust where the transfer of the same property would
be exempt if the transfer was made directly from the grantor to all
of the possible beneficiaries, whether or not such beneficiaries are
contingent or specifically named. No such exemption shall be granted
unless the Recorder of Deeds is presented with a copy of the trust
instrument that clearly identifies the grantor and all possible beneficiaries.
(9)
A transfer for no, or nominal, actual consideration from a trustee
to a beneficiary of an ordinary trust.
(10)
A transfer for no, or nominal, actual consideration from trustee
to successor trustee.
(11)
A transfer for no, or nominal, actual consideration between
principal and agent or straw party; or from or to an agent or straw
party where, if the agent or straw party were his principal, no tax
would be imposed under this article. Where the document by which title
is acquired by a grantee or statement of value fails to set forth
that the property was acquired by the grantee from, or for the benefit
of, his principal, there is a rebuttable presumption that the property
is the property of the grantee in his individual capacity if the grantee
claims an exemption from taxation under this clause.
(12)
A transfer made pursuant to the statutory merger or consolidation
of a corporation or statutory division of a nonprofit corporation,
except, where the department reasonably determines that the primary
intent for such merger, consolidation or division is avoidance of
the tax imposed by this article.
(13)
A transfer from a corporation or association of real estate
held of record in the name of the corporation or association where
the grantee owns stock of the corporation or an interest in the association
in the same proportion as his interest in or ownership of the real
estate being conveyed and where the stock of the corporation or the
interest in the association has been held by the grantee for more
than two years.
(14)
A transfer from a nonprofit industrial development agency or
authority to a grantee of property conveyed by the grantee to that
agency or authority as security for a debt or the grantee or a transfer
to a nonprofit industrial development agency or authority.
(15)
A transfer from a nonprofit industrial development agency or
authority to a grantee purchasing directly from it, but only if:
(a)
The grantee shall directly use such real estate for the primary
purpose of manufacturing, fabricating, compounding, processing, publishing,
research and development, transportation, energy conversion, energy
production, pollution control, warehousing or agriculture; and
(b)
The agency or authority has the full ownership interest in the
real estate transferred.
(16)
A transfer by a mortgagor to the holder of a bona fide mortgage
in default in lieu of a foreclosure or a transfer pursuant to a judicial
sale in which the successful bidder is the bona fide holder of a mortgage,
unless the holder assigns the bid to another person.
(17)
Any transfer between religious organizations or other bodies
or persons holding title for a religious organization if such real
estate is not being or has not been used by such transferor for commercial
purposes.
(18)
A transfer to a conservancy which possesses a tax exempt status
pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954,
(68A Stat. 3, 26 U.S.C. § 501(c)(3)) and which has as its
primary purpose preservation of land for historic, recreational, scenic,
agricultural or open space opportunities.
(19)
A transfer of real estate devoted to the business of agriculture
to a family farm corporation by a member of the same family which
directly owns at least 75% of each class of the stock thereof.
(20)
A transfer between members of the same family of an ownership
interest in a real estate company or family farm corporation.
(21)
A transaction wherein the tax due is $1 or less.
(22)
Leases for the production or extraction of coal, oil, natural
gas or minerals and assignments thereof.
B.
In order to exercise any exclusion provided in this section, the
true, full and complete value of the transfer shall be shown on the
statement of value. A copy of the Pennsylvania Realty Transfer Tax
Statement of Value may be submitted for this purpose. For leases of
coal, oil, natural gas or minerals, the statement of value may be
limited to an explanation of the reason such document is not subject
to tax under this article.
Except as otherwise provided in § 244-6, documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this article, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
A.
A real estate company is an acquired company upon a change in the
ownership interest in the company, however effected, if the change
does not affect the continuity of the company; and of itself or together
with prior changes has the effect of transferring, directly or indirectly,
90% or more of the total ownership interest in the company within
a period of three years.
B.
With respect to real estate acquired after February 16, 1986, a family
farm corporation is an acquired company when, because of voluntary
or involuntary dissolution, it ceases to be a family farm corporation
or when, because of issuance or transfer of stock or because of issuance
or transfer of stock or because of acquisition or transfer of assets
that are devoted to the business of agriculture, it fails to meet
the minimum requirements of a family farm corporation under this article.
C.
Within 30 days after becoming an acquired company, the company shall
present a declaration of acquisition with the recorder of each county
in which it holds real estate for the affixation of documentary stamps
and recording. Such declaration shall set forth the value of real
estate holdings of the acquired company in such county. A copy of
the Pennsylvania Realty Transfer Tax Declaration of Acquisition may
be submitted for this purpose.
A.
Where there is a transfer of a residential property by a licensed
real estate broker which property was transferred to him within the
preceding year as consideration for the purchase of other residential
property, a credit for the amount of the tax paid at the time of the
transfer to him shall be given to him toward the amount of the tax
due upon the transfer.
B.
Where there is a transfer by a builder of residential property which
was transferred to the builder within the preceding year as consideration
for the purchase of new, previously unoccupied residential property,
a credit for the amount of the tax paid at the time of the transfer
to the builder shall be given to the builder toward the amount of
the tax due upon the transfer.
C.
Where there is a transfer of real estate which is leased by the grantor,
a credit for the amount of tax paid at the time of the lease shall
be given the grantor toward the tax due upon the transfer.
D.
Where there is a conveyance by deed of real estate which was previously
sold under a land contract by the grantor, a credit for the amount
of tax paid at the time of the sale shall be given the grantor toward
the tax due upon the deed.
E.
If the tax due upon the transfer is greater than the credit given
under this section, the difference shall be paid. If the credit allowed
is greater than the amount or tax due, no refund or carryover credit
shall be allowed.
In determining the term of a lease, it shall be presumed that
a right or option to renew or extend a lease will be exercised if
the rental charge to the lessee is fixed or if a method for calculating
the rental charge is established.
The tax herein imposed shall be fully paid, and have priority
out of the proceeds or any judicial sale of real estate before any
other obligation, claim, lien, judgment, estate or costs of the sale
and of the writ upon which the sale is made except the state realty
transfer tax, and the sheriff, or other officer, conducting said sale,
shall pay the tax herein imposed out of the first moneys paid to him
in connection therewith. If the proceeds of the sale are insufficient
to pay the entire tax herein imposed, the purchaser shall be liable
for the remaining tax.
A.
As provided in 16 P.S. § 11011-6, as amended by Act of
July 7, 1983 (P.L. 40, No. 21), the Recorder of Deeds shall be the
collection agent for the local realty transfer tax, including any
amount payable to the Board of Supervisors of Charleston Township
based on a redetermination of the amount of tax due by the Commonwealth
of Pennsylvania of the Pa. Realty Transfer Tax, without compensation
from the Board of Supervisors of Charleston Township.
B.
In order to ascertain the amount of taxes due when the property is
located in more than one political subdivision, the recorder shall
not accept for recording such a deed unless it is accompanied by a
statement of value showing what taxes are due each municipality.
C.
On or before the tenth of each month, the recorder shall pay over
to the Board of Supervisors of Charleston Township all local realty
transfer taxes collect less 2% for use of the county, together with
a report containing the information as is required by the Commonwealth
of Pennsylvania in reporting collections of the Pennsylvania realty
transfer tax. The 2% commission shall be paid to the county.
D.
Upon a redetermination of the amount of realty transfer tax due by
the Commonwealth of Pennsylvania, the recorder shall rerecord the
deed or record the additional realty transfer tax form only when both
the state and local amounts and a rerecording or recording fee has
been tendered.
Every document lodged with or presented to the Recorder of Deeds
for recording shall set forth therein and as a part of such document
the true, full and complete value thereof, or shall be accompanied
by a statement of value executed by a responsible person connected
with the transaction showing such connection and setting forth the
true, full and complete value thereof or the reason, if any, why such
document is not subject to tax under this article. A copy of the Pennsylvania
Realty Transfer Tax Statement of Value may be submitted for this purpose.
The provisions of this subsection shall not apply to any excludable
real estate transfers which are exempt from taxation based on family
relationship. Other documents presented for the affixation of stamps
shall be accompanied by a certified copy of the document and statement
of value executed by a responsible person connected with the transaction
showing such connection and setting forth the true, full and complete
value thereof or the reason, if any, why such document is not subject
to tax under this article.
A.
If any part of any underpayment of tax imposed by this article is
due to fraud, there shall be added to the tax an amount equal to 50%
of the underpayment.
B.
In the case of failure to record a declaration required under this
article on the date prescribed therefor, unless it is shown that such
failure is due to reasonable cause, there shall be added to the tax
5% of the amount of such tax if the failure is for not more than one
month, with an additional 5% for each additional month of fraction
thereof during which such failure continues, not exceeding 50% in
the aggregate.
The tax imposed by this article shall become a lien upon the
lands, tenements, or hereditaments, or any interest therein, lying,
being situated, wholly or in part within the boundaries of the Township
of Charleston, which lands, tenements, hereditaments, or interest
therein, are described in or conveyed by or transferred by the deed
which is the subject of the tax imposed, assessed and levied by this
article, said lien to begin at the time when the tax under this article
is due and payable, and continue until discharge by payment, or in
accordance with the law, and the solicitor is authorized to file a
municipal or tax claim in the Court of Common Pleas of Tioga County,
in accordance with the provisions of the Municipal Claims and Liens
Act of 1923, 53 P.S. § 7101 et seq., its supplements and
amendments.
[Amended 11-20-2006 by Ord. No. 142]
All taxes imposed under this article and all applicable interest
and penalties shall be administered, collected and enforced under
the Act of December 31, 1965 (P.L. 1257, No. 511, as amended), known
as the "Local Tax Enabling Act,"[1] provided that if the correct amount of the tax is not
paid in a timely manner, Charleston Township, pursuant to Section
1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D),
authorizes and directs the Department of Revenue of the Commonwealth
of Pennsylvania to determine, collect and enforce the tax, interest
and penalties.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The Chairman of the Supervisors of Charleston Township is charged
with enforcement and collection of tax and is empowered to promulgate
and enforce reasonable regulations for enforcement and collection
of the tax. The regulations which have been promulgated by the Pennsylvania
Department of Revenue under 72 P.S. § 8101-C et seq. are
incorporated into and made a part of this article.
Should any section, subsection, sentence, clause or phrase of
this article be declared invalid by a court of competent jurisdiction,
such decision shall not affect the validity of the article in its
entirety or of any part thereof other than that declared to be invalid.
This article shall be effective on July 1, 1987.
[Adopted 4-2-2012 by Ord.
No. 147]
This article is hereby enacted pursuant to the authority granted
by the Local Tax Enabling Act, P.L. 1257, known as Act No. 511 of
1965, effective January 1, 1966, as amended in Act 166 of 2002 and
Act No. 32 of 2008, 53 P.S. § 6924.101 et seq., and as further
amended and supplemented (known as the "Local Tax Enabling Act" and
herein referred to as the "Act").[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Act 32 (53 P.S. § 6924.101 through 53 P.S. § 6924.901)
and its definitions, duties, directives, rules, regulations, powers
and penalties, as amended and supplemented, are hereby adopted by
reference as if the same had been set forth fully herein.
A.
DOMICILE
EARNED INCOME
NET PROFITS
NONRESIDENT
RESIDENT
TAX COLLECTION COMMITTEE (TCC)
TAX COLLECTION DISTRICT (TCD)
TAX OFFICER/TAX COLLECTOR
The following words and phrases when used in this article shall have
the meanings given to them in this section unless the context clearly
indicates otherwise:
The place where a person lives and has a permanent home and
to which the person has the intention of returning whenever 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. A person can have only one state of domicile
at a given time. "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 the person to adopt some other permanent home. In the case
of a business, "domicile" is that place considered as the center of
business affairs and the place where its functions are discharged.
The compensation as required to be reported to or as determined
by the Department of Revenue under Section 303 of the Act of March
4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971,"[1] and rules and regulations promulgated under that section.
Employee business expenses as reported to or determined by the Department
of Revenue under Article III of the Tax Reform Code of 1971 shall
constitute allowable deductions in determining earned income. The
term does not include offsets for business losses. The amount of any
housing allowance provided to a member of the clergy shall not be
taxable as earned income.
The net income from the operation of a business, other than
a corporation, as required to be reported to or as determined by the
Department of Revenue under Section 303 of the Act of March 4, 1971
(P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and rules
and regulations promulgated under that section.
A person or business domiciled outside the political subdivision
levying the tax.
A person or business domiciled in the political subdivision
levying the tax.
The Tioga Tax Collection Committee established to govern
this tax collection district for the purpose of income tax collection.
The tax collection district is established under Section
504 of Act 32.[2]
The agency engaged to administer and collect earned income
taxes for this tax collection district. Unless otherwise specifically
provided, for purposes of the obligations of an employer, the term
shall mean the tax officer for the tax collection district within
which the employer is located, or, if an employer maintains workplaces
in more than one district, the tax officer for each such district
with respect to employees principally employed therein.
B.
In addition to the above definitions, this section incorporates by
reference those words, phrases and definitions as listed in Act 32
(53 P.S. § 6924.101 through 53 P.S. § 6924.901),
as amended and supplemented, and those words, phrases and definitions
as listed in the Act of March 4, 1971, (P.L. 6, No. 2), known as the
"Tax Reform Code of 1971."[3]
[3]
Editor's Note: See 72 P.S. § 7101 et seq.
B.
Nonresident tax. A tax at the rate of 1% is hereby levied on all
earned income and net profits received and/or earned by nonresidents
for work done or services performed or rendered in the Township of
Charleston.
C.
All changes shall remain in effect on a calendar year basis without
annual reenactment unless the rate of tax is subsequently changed.
The collection and administration of the tax provided for in
this article shall be performed by the Tax Officer appointed by the
Tax Collection Committee. Said Tax Officer shall receive compensation
for services and expenses as determined by agreement between the TCC
and the Tax Officer. The Tax Officer shall have the powers as provided
for by the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
No exemptions or credits based on age or income, or any other
conditions, are granted by this article. Nothing in this article is
intended to preclude or inhibit any credit or exemption imposed by
act of law or regulation.
Every taxpayer receiving earned income and earning net profits
in any tax year shall file tax returns and pay tax in accordance with
the Local Tax Enabling Act[1] and the policies and procedures of the TCC and Tax Officer.
Tax imposed on net profits and all earnings not subject to withholding
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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Every employer shall register, withhold, and remit tax and file
tax returns in accordance with the Local Tax Enabling Act[1] and the policies and procedures of the TCC and Tax Officer.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
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.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Individuals and employers are subject to interest, penalties,
costs, and fines in accordance with the Local Tax Enabling Act,[1] including costs of collection, fees and reasonable attorney
fees as may be permitted and imposed by the Tax Officer in accordance
with authorization by the TCC. All definitions, duties, directives,
rules, regulations, powers and penalties of the Local Tax Enabling
Act, as amended and supplement, are incorporated by reference.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The primary purpose of this article is to confirm the earned
income and net profits tax currently imposed under the Local Tax Enabling
Act, as amended and restated by Act 32 of 2008,[1] and to do so within the time frame required by Act 32.
Any prior ordinance imposing a tax on earned income or net profits
of individuals is amended and restated in its entirety to read as
stated in this article. Any other 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. 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 by adoption of this article. If any
part of this article is declared invalid, the similar part of any
prior ordinance levying a similar tax shall remain in effect and shall
not be affected by adoption of this article. The provisions of this
article 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 ordinance in force prior to adoption of this article. Subject
to the foregoing provisions of this section, this article shall amend
and restate on the effective date any ordinance levying a tax on earned
income or net profits in force immediately prior to the effective
date.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
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.
This article is intended to be consistent with the Local Tax
Enabling Act,[1] 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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
This article shall be effective May 1, 2012. It is the intention
of the governing body of the Township of Charleston that this article
shall provide procedural modifications only to the previously adopted
Earned Income Tax Ordinance, and no gap as to imposition of the tax
set forth herein should be inferred.
