[HISTORY: Adopted by the Board of Supervisors of the Township of Cummings as indicated in article histories. Amendments noted where applicable.]
[Adopted 10-10-2007 by Ord. No. 2007-1]
This article is enacted pursuant to Article XI-D of the Tax Reform Code of 1971 (72 P.S. § 8101-D et seq.).
It is hereby declared that the enactment of this article is necessary for the protection, benefit and preservation of the health, safety and welfare of the general public, including but not limited to the residents of Cummings Township.
The Township adopts the provisions of Article XI-D of the Tax Reform Code of 1971 and imposes a realty transfer tax as authorized under that article subject to the rate limitations therein. The tax imposed under this section shall be at the rate of 0.5%.
The tax imposed under § 364-4 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 by the last date prescribed for timely payment, the 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 for the Commonwealth of Pennsylvania to determine, collect and enforce the tax, interest and penalties.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
Any tax imposed under § 364-4 that is not paid by the date the tax is due 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.
All ordinances or parts of ordinances and all prior resolutions of the Township which are inconsistent herewith are hereby repealed.
If any sentence, clause, section or part of this article is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionally, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, sections, or parts of this article. It is hereby declared as the intent of the Board of Supervisors of the Township that this article would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included therein.
[Adopted 1-13-2009 by Ord. No. 2009-1]
This article shall be known as the "Cummings Township Earned Income and Net Profits Tax Ordinance."
This article is enacted pursuant to the Local Tax Enabling Act (53 P.S. § 6901 et seq), as amended.[1]
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008, sections of the Local Tax Enabling Act formerly codified in 53 P.S. § 6901 et seq. have been revised and renumbered. See now 53 P.S. § 6924.101 et seq.
It is hereby declared that the enactment of this article is necessary for the protection, benefit and preservation of the health, safety and welfare of the general public, including but not limited to the residents of Cummings Township.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The words and phrases set forth in the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., as amended, when used in this article shall have the meanings ascribed to them as set forth in said Act unless the context clearly indicates or requires a different meaning.
A tax for general revenue purposes of 1/2% is hereby imposed on earned income and net profits earned by residents of the Township and by nonresidents for work done or services performed within the Township earned or paid on or after January 1 of any year and continuing for such taxable year thereafter without annual reenactment.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The provisions of The Local Tax Enabling Act (53 P.S. § 6924.101 et seq), as may be supplemented, modified or reenacted by the General Assembly of Pennsylvania, are incorporated herein by reference.
The regulations promulgated by the Municipal School Income Tax Office, as amended, are hereby adopted. All subsequent amendments to the Municipal and School Income Tax Office regulations may be adopted from time to time by resolution of the Township.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A. 
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 of collection imposed by the tax officer in accordance with authorization by the TCC.
B. 
The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this article or by any statute.
All ordinances or parts of ordinances which are inconsistent herewith are hereby repealed.
If any sentence, clause, section or part of this article is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionally, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, sections, or parts of this article. It is hereby declared as the intent of the Board of Supervisors of the Township that this article would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included therein.