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Borough of Downingtown, PA
Chester County
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Table of Contents
Table of Contents
Code
New Laws (1) Index Notes (1)
[Adopted 1-13-1969 by Ord. No. 694]
The provisions of Section 13 of the Local Tax Enabling Act (Act 511 of 1965),[1] its supplements and amendments are incorporated herein by reference, except that where options are provided in said Section 13, this article designates the option selected, and except as and where hereinafter specifically provided otherwise.
[1]
Editor's Note: See 53 P.S. § 6913.
[Amended 9-6-2000 by Ord. No. 2000-5]
A. 
A tax for general revenue purposes in the amount of 1% is hereby imposed on earned income and net proceeds earned by residents of the Borough of Downingtown during the taxable year beginning on the first day of January 1969, or the effective date of this article, and continuing for each taxable year thereafter.
B. 
A tax for general revenue purposes in the amount of 1% is hereby imposed on earned income and net proceeds earned by nonresidents employed in the Borough of Downingtown during the taxable year beginning on the first day of January 1969, or the effective date of this article, and continuing for each taxable year thereafter.
[Amended 10-10-1990 by Ord. No. 90-16]
A. 
Net profits. Every taxpayer making net profits in any year succeeding 1969 shall file a declaration of his estimated net profits for the current year and shall pay the tax due thereon in quarterly installments and shall file a final return and pay to the officer the balance of the tax due, all as provided in Section 13, III, A(1) of the Local Tax Enabling Act, its supplements and amendments.[1]
[1]
Editor's Note: See 53 P.S. § 6913.
B. 
Earned income.
(1) 
After 1969. For years succeeding the year 1969, every taxpayer shall make and file final returns and pay the taxes due, all as provided in Section 13, III, B, first paragraph of the Local Tax Enabling Act, its supplements and amendments.[2]
[2]
Editor's Note: See 53 P.S. § 6913.
(2) 
Quarterly returns. Every taxpayer who is employed for a salary, wages or other compensation and who received any earned income not subject to the provisions relating to collection at source shall make and file with the officer quarterly returns and shall pay quarter-annually the amount of tax shown as due on such returns, all as provided in Section 13, III, B(2) of the Local Tax Enabling Act, its supplements and amendments.[3]
[3]
Editor's Note: See 53 P.S. § 6913.
[Amended 10-10-1990 by Ord. No. 90-16]
A. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the corporate limits of the Borough of Downingtown shall deduct the tax imposed by this article on the earned income due to his employee or employees and shall file quarterly returns and final returns and pay quarterly to the officer the amount of taxes deducted, all as set forth in Section 13, IV of said Local Tax Enabling Act, its supplements and amendments.[1]
[1]
Editor's Note: See 53 P.S. § 6913.
B. 
No employer shall be required to register, deduct taxes, file returns or pay taxes in the cases of domestic servants.
The Income Tax Officer shall be selected from time to time by resolution of, and shall receive such compensation for his services and expenses as determined from time to time by, the Borough Council. Such officer shall have the powers and duties and be subject to the penalties provided in the Local Tax Enabling Act, its supplements and amendments.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
The tax imposed in § 264-2 of this article shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of the Borough Council to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.