[Ord. 606, 11/7/2011]
This Part shall be known and may be cited as the “Annville Township Earned and Net Profits Tax Ordinance.”
[Ord. 606, 11/7/2011]
All terms defined in the Local Tax Enabling Act, 53 P.S. §6924.101 et seq., 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, 53 P.S. §6924.101 et seq., to collect the tax.
January 1, 2012.
This Part.
The Township of Annville.
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 collection committee established to govern and oversee the collection of earned income tax within the TCD under the Local Tax Enabling Act, 53 P.S. §6924.101 et seq.
Any tax collection district to which the taxing authority or any part of the taxing authority is assigned under the Local Tax Enabling Act, 53 P.S. §6924.101 et seq.
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 Part or the Local Tax Enabling Act, 53 P.S. §6924.101 et seq.
The period from January 1 to December 31.
Annville Township.
[Ord. 606, 11/7/2011]
1.
General Purpose Resident Tax. The taxing authority hereby imposes a tax for general revenue purposes at the rate of 0.5% on earned income and net profits of individual residents 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above rates during the current tax year and each tax year thereafter, without annual re-enactment, until this Part is repealed or the rate is changed.
3.
Local Tax Enabling Act Applicable. The tax is imposed under authority of the Local Tax Enabling Act, 53 P.S. §6924.101 et seq., 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, 53 P.S. §6924.101 et seq., 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.
4.
Applicable Laws, Regulations, Policies, and Procedures. This tax shall be collected and administered in accordance with: (A) all applicable laws and regulations; and (B) regulations, 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. 606, 11/7/2011]
No exemption from tax. Although credits and deductions against the tax are permitted under certain circumstances as provided in applicable law and regulations, no individuals are exempt from the tax based on age, income or other factors.
[Ord. 606, 11/7/2011]
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, 53 P.S. §6924.101 et seq.
[Ord. 606, 11/7/2011]
Every employer shall register, withhold, and remit tax, and file tax returns in accordance with the Local Tax Enabling Act, 53 P.S. §6921.101 et seq.
[Ord. 606, 11/7/2011]
The tax will be collected from individuals and employers by the collector.
[Ord. 606, 11/7/2011]
Individuals and employers are subject to interest, penalties, costs, and fines in accordance with the Local Tax Enabling Act, 53 P.S. §6924.101 et seq., including costs imposed by the collector in accordance with the Local Tax Enabling Act.
[Ord. 606, 11/7/2011]
The primary purpose of this Part is to conform the earned income and net profits tax currently imposed to the Local Tax Enabling Act, 53 P.S. §6924.101 et seq., 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 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 its 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.