[Ord. 388, 12/4/1967; as amended by Ord. 745, 11/3/2008; and by Ord. 744, 7/21/2011]
1.
TAX OFFICER
EFFECTIVE DATE
LOCAL TAX ENABLING ACT
TCD
TCC
TAX
TAX RETURN
TAX YEAR
TAXPAYER
For purposes
of this Ordinance, all terms defined in the Local Tax Enabling Act,
53 P.S. Sec. 6924.101, et seq., shall have the meanings set forth
therein. In addition, the following terms shall have the meanings
set forth herein, unless the context shall clearly indicate otherwise:
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the Tax in the TCD.
January 1, 2012.
The Local Tax Enabling Act, 53 P.S. § 6924.101 et seq.,
and as amended in the future, including any regulations adopted by
the Department of Community and Economic Development thereunder.
The Northampton Tax Collection District, or any future tax
collection district, to which the Borough or any part of the Borough
is assigned under the Local Tax Enabling Act.
The tax collection committee established to govern and oversee
the collection of income tax within the TCD under the Local Tax Enabling
Act.
The tax on earned income and net profits imposed by this
Ordinance.
A form or forms prescribed by the Department of Community
and Economic Development, or by the Tax Officer with the approval
of the TCC, for reporting the amount of Tax or other amount owed or
required to be withheld, remitted, or reported under this Ordinance
or the Local Tax Enabling Act.
The period from January 1 to December 31 in a single calendar
year.
A person or business required under this Ordinance or the
Local Tax Enabling Act to file a Tax Return or to pay Tax.
[Ord. 388, 12/4/1967; as amended by Ord. 745, 11/3/2008; and by Ord. 744, 7/21/2011]
1.
General
Purpose Resident Tax. The Borough hereby imposes a Tax for general
revenue purposes at the rate of 1% on earned income and net profits
of residents of the Borough.
2.
General
Purpose Municipal Nonresident Tax. The Borough also imposes a Tax
for general revenue purposes at the rate of 1% on earned income and
net profits derived by a non-resident from any work, business, profession,
or activity, of any kind engaged in within the boundaries of Borough.
3.
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until this Ordinance is repealed or the rate is changed.
4.
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
Ordinance. Any future amendments to the Local Tax Enabling Act that
are required to be applied to the Tax will automatically become part
of this Ordinance upon the effective date of such amendment, without
the need for formal amendment of this Ordinance, to the maximum extent
allowed by 1 Pa.C.S.A. § 1937.
5.
Applicable
Laws, Regulations, Policies, and Procedures. The Tax shall be collected
and administered in accordance with (1) all applicable laws and regulations;
and (2) rules, regulations, 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.
[Ord. 388, 12/4/1967; as amended by Ord. 745, 11/3/2008; and by Ord. 744, 7/21/2011]
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. 388, 12/4/1967; as amended by Ord. 745, 11/3/2008; and by Ord. 744, 7/21/2011]
Every Taxpayer receiving earned income or earning net profits
in any Tax Year shall make and file Tax Returns and declarations and
pay Tax in accordance with the Local Tax Enabling Act and the rules,
regulations, policies and procedures of the TCC and Tax Officer. A
Taxpayer is required to file timely an annual Tax Return even if no
Tax payment is due and owing. In addition, even though a resident
of the Borough did not have earned income or net profits in the prior
Tax Year, the resident must file an annual Tax Return, when requested
to do so by the Tax Officer, stating the reason why there was no income
or net profits to report.
[Ord. 388, 12/4/1967; as amended by Ord. 745, 11/3/2008; and by Ord. 744, 7/21/2011]
Every employer shall register, require employee residency certificates,
withhold and remit Tax, and file Tax Returns and withholding statements
in accordance with the Local Tax Enabling Act and the rules, regulations,
policies and procedures of the TCC and Tax Officer.
[Ord. 388, 12/4/1967; as amended by Ord. 745, 11/3/2008; and by Ord. 744, 7/21/2011]
1.
Collection
of Tax. The Tax will be collected from Taxpayers and employers by
the Tax Officer. The Tax Officer is authorized to file an action in
the name of the Borough for the recovery of the Tax due to the Borough
and unpaid. Nothing in this section shall affect the authority of
the Borough to file an action in its own name for collection of the
Tax under the Local Tax Enabling Act.
2.
Criminal
Complaints for Violations. The Tax Officer is authorized to file criminal
complaints on behalf of the Borough for violation of this Ordinance
or the Local Tax Enabling Act. Nothing in this section shall affect
the authority of the Borough to file a criminal complaint on it own
behalf for violation of this Ordinance or the Local Tax Enabling Act.
[Ord. 388, 12/4/1967; as amended by Ord. 745, 11/3/2008; and by Ord. 744, 7/21/2011]
In the event of violation of this Ordinance or the Local Tax
Enabling Act, or non-payment of Tax, Taxpayers 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 Tax Officer
may retain reasonable costs of collection in accordance with Local
Tax Enabling Act and as approved by the TCC.
[Ord. 388, 12/4/1967; as amended by Ord. 745, 11/3/2008; and by Ord. 744, 7/21/2011]
The provisions of this Ordinance 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 Ordinance. It is declared to be the intention of the governing
body of the Borough that this Ordinance would have been adopted if
such invalid or unconstitutional provision had not been included.
[Ord. 388, 12/4/1967; as amended by Ord. 745, 11/3/2008; and by Ord. 744, 7/21/2011]
The primary purpose of this Ordinance is to conform the Borough's
currently existing earned income and net profits tax 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 Ordinance is rescinded insofar as the conflict exists. To the
extent the provisions of this Ordinance are the same as any ordinance
in force immediately prior to adoption of this Ordinance, the provisions
of this Ordinance are intended as a continuation of such prior ordinance
and not as a new ordinance. If this Ordinance 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 Ordinance. The provisions of this Ordinance 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 any offense under the authority of any
ordinance in force prior to adoption of this Ordinance. Subject to
the foregoing provisions of this Section, this Ordinance 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. The Tax imposed by this Ordinance shall not apply to any person
as to whom it is beyond the legal power of the Borough to impose the
Tax herein provided under the Constitution of the United States and
the Constitution and laws of the Commonwealth of Pennsylvania.
[Ord. 388, 12/4/1967; as amended by Ord. 745, 11/3/2008; and by Ord. 744, 7/21/2011]
This Ordinance is intended to be consistent with the Local Tax
Enabling Act. The Ordinance is intended to include all necessary authorizations
to permit the Tax Officer to take all actions for the collection,
administration, disbursement, and enforcement of the Tax and all other
actions on behalf of the political subdivisions of the TCD as authorized
by the Local Tax Enabling Act, subject to the policies and procedures
of the TCC. To give full force and effect to this Ordinance, the authority
of the Tax Officer shall be interpreted in the broadest permissible
sense for the benefit of the Tax Officer's ability to perform its
duties.
[Ord. 388, 12/4/1967; as amended by Ord. 745, 11/3/2008; and by Ord. 744, 7/21/2011]
The provisions of this Ordinance 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 re-enactment 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.
