[Adopted 1-7-1974 by Ord. No. 154; amended
in its entirety 8-1-2011 by Ord. No. 516 (Ch. 160, Art. III, of
the 1990 Code)]
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.
The Board of Supervisors of Upper Providence Township.
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 of 2008, and as amended in the future.
The tax imposed by this article.
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 article or the Local Tax Enabling Act.
The period from January 1 to December 31.
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 Township or any
part of the Township is assigned under the Local Tax Enabling Act.
This article.
Upper Providence Township, Montgomery County, Pennsylvania.
A.
General purpose resident tax.
The Township hereby imposes a tax for general revenue purposes at
the rate of 1% on earned income and net profits of individual residents
of the Township.
B.
General purpose nonresident tax.
The Township hereby 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 Township from any work, business, profession
or activity of any kind engaged in within the boundaries of the Township.
C.
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without annual reenactment, until this article is repealed or the
rate is changed.
D.
Combined tax rate applicable to
residents. Currently, the total rate applicable to residents of the
Township, including the tax imposed by the school district and municipality
in which the individual resides, is 1%.
E.
Municipal tax rate applicable
to nonresidents. Currently, the total rate applicable to nonresidents
working within the Township based on the municipal nonresident tax
rate is 1%.
F.
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 article. 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 article upon the effective date of such amendment, without
the need for formal amendment of this article, to the maximum extent
allowed by 1 Pa.C.S.A. § 1937.
G.
Applicable laws, regulations,
policies and procedures. The tax shall be collected and administered
in accordance with all applicable laws and regulations; and 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.
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.
Every individual receiving earned income or earning net profits
in any tax year shall file tax returns and pay the tax in accordance
with the Local Tax Enabling Act.
Every employer shall register, withhold and remit the tax, and
file tax returns in accordance with the Local Tax Enabling Act.
The tax will be collected from individuals and employers by
the collector.
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.
The primary purpose of this article is to conform the earned
income and net profits tax currently imposed by 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 article. Any other
prior enactment or part of any prior enactment conflicting with the
provisions of this article is rescinded insofar as the conflict exists.
To the extent the same as any enactment in force immediately prior
to adoption of this article, the provisions of this article are intended
as a continuation of such prior enactment and not as a new enactment.
If this article 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 article. If any part of this article
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 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 an offense under the authority of
any enactment 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 enactment levying a tax on earned
income or net profits in force immediately prior to the effective
date.[1]
