Pursuant to the authority granted by the Local Tax Enabling Act (53 P.S. § 6924.101 et seq.), the Board of Commissioners of Colebrookdale Township hereby imposes an earned income tax for general revenue purposes, to be levied and assessed as hereinafter provided.
[Adopted 4-4-1966 by Ord. No. 4-66; amended in its entirety 10-3-2011 by Ord. No. 5-2011]
As used in this article, the following terms shall have the meanings indicated:
The person or entity appointed as Tax Officer pursuant to the Local Tax Enabling Act to collect local income taxes payable by residents of Colebrookdale Township, Berks County, Pennsylvania.
The calendar year for which the tax is levied.
Salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by a person or his personal representative for services rendered, whether directly or through an agent, and whether in cash or in property; not including, however, wages or compensation paid to persons on active military service, periodic payments for sickness and disability other than regular wages received during a period of sickness, disability or retirement or payments arising under workmen's compensation acts, occupational disease acts and similar legislation or payments commonly recognized as old age benefits, retirement pay or pensions paid to persons retired from service after reaching a specific age or after a stated period of employment or payments commonly known as "public assistance" or unemployment compensation payments made by any governmental agency or payments to reimburse expenses or payments made by employers or labor unions for wage and salary supplemental programs, including but not limited to programs covering hospitalization, sickness, disability or death, supplemental employment benefits, strike benefits, social security and retirement.
January 1, 2012.
A person, partnership, association, corporation, institution, governmental body or unit or agency or any other entity employing one or more persons for a salary, wage, commission or other compensation.
The Board of Commissioners of Colebrookdale Township, Berks County, Pennsylvania.
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.
A person, partnership, association or other entity domiciled outside the taxing district.
A natural person.
The calendar year before the current year.
Any tax imposed by this article.
The Tax Collection Committee established to govern and oversee the collection of local income taxes within the tax collection district under Section 505 of the Local Tax Enabling Act.[1]
The single tax collection district established in Berks County, Pennsylvania, pursuant to the provisions of Section 504 of the Local Tax Enabling Act.[2]
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 of each year.
Colebrookdale Township, Berks County, Pennsylvania.
A person, partnership, association or any other entity required hereunder to file a return of any tax imposed pursuant to the authority granted to Colebrookdale Township by the Local Tax Enabling Act.
A.
General purpose resident tax. The taxing authority hereby imposes a tax for general revenue purposes at the rate of 1% on earned income and net profits of individual residents of the taxing authority.
B.
General purpose municipal nonresident tax. The taxing authority also 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 taxing authority from any work, business, profession, or activity, of any kind engaged in within the boundaries of the taxing authority.
C.
Ongoing tax. From and after the effective date of this article, the tax shall be imposed at the rates set forth above for the tax year 2012 and shall continue at the same rates during 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 taxing authority, 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 taxing authority 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 1) all applicable laws and regulations; and 2) policies and procedures adopted by the Tax Collection Committee 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 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 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 that this article would have been adopted if such invalid or unconstitutional provision had not been included.
The primary purpose of this article is to conform the earned income and net profits tax currently imposed 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 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 provisions of this article are 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 of this article.
This article shall become effective on January 1, 2012.