[Adopted 11-28-2011 by Ord. No. 381 (Ch. XXIX, Part 5, of the 2013 Code of Ordinances)]
[Amended 5-23-2016 by Ord. No. 420]
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:
COLLECTOR
The Berks County Tax Collection Commission, d/b/a Berks County Earned Income Tax Collection Bureau.
ENACTMENT
This Ordinance.
GOVERNING BODY
The Township of Spring, Berks County, Pennsylvania.
LOCAL TAX ENABLING ACT
The Local Tax Enabling Act, as set forth in 53 P.S. § 6924.101 et seq., as amended from time to time, or other statutory law.
TAX
All local earned income taxes, other taxes, penalties, interest, and costs that the Collector collects on behalf of the Taxing Authority under the Local Tax Enabling Act.
TAX RETURN
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 Enactment or the Local Tax Enabling Act.
TAX YEAR
The period from January 1 to December 31.
TAXING AUTHORITY
The Township of Spring, Berks County, Pennsylvania.
TAXPAYER
An employer or taxpayer that is liable for Tax.
TCC
The tax collection committee established to govern and oversee the collection of earned income tax within the TCD under the Local Tax Enabling Act.
TCD
Any tax collection district to which the Taxing Authority or any part of the Taxing Authority is assigned under the Local Tax Enabling Act.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
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. The Tax shall continue at the above rates during the current Tax Year and each Tax Year thereafter, without annual re-enactment, until this Enactment is repealed or the rate is changed.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 Enactment. 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 Enactment upon the effective date of such amendment, without the need for formal amendment of this Enactment, 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) 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.
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.
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.
[Added 5-23-2016 by Ord. No. 420]
The Taxing Authority and the Collector hereby authorize an engagement of a third-party collection agency to pursue and collect delinquent Tax in situations where the amount of delinquent Tax owed is relatively small and it is, therefore, cost-prohibitive for the Collector to dedicate the upfront resources necessary to pursue such delinquent Tax. The Taxing Authority hereby approves the imposition on and collection of a fee from any delinquent Taxpayer by any third-party collection agency engaged by the Collector, provided such fee does not exceed 25% of the amount of the Tax collected from any such Taxpayer. Such authorization is pursuant to the Municipal Claims and Tax Liens Act, 53 P.S. § 7101, et seq.
The provisions of this Enactment 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 Enactment. It is declared to be the intention of the governing body that this Enactment would have been adopted if such invalid or unconstitutional provision had not been included.