[Adopted 10-27-2010 by Ord. No. 21-2010[1]]
All terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., 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, 2011.
The Borough Council of West Chester Borough.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and as amended in the future.
The tax imposed by this enactment.
West Chester Borough.
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.
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 taxing authority
or any part of the taxing authority is assigned under the Local Tax
Enabling Act.
This article.
[Amended 9-20-2000 by Ord. No. 16-2000; 11-14-2018 by Ord. No. 14-2018]
A.
General purpose resident tax. Subject to § 99-2D below, the taxing authority hereby imposes a tax for general revenue purposes at the rate of 1.25% 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 reenactment,
until this enactment is repealed or the rate is changed.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 1.25%.
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 all applicable laws and regulations;
and with 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 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 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 authorization by
the TCC having jurisdiction.
The primary purpose of this enactment 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 enactment or part of
any prior enactment conflicting with the provisions of this enactment
is rescinded insofar as the conflict exists. To the extent the same
as any enactment in force immediately prior to adoption of this enactment,
the provisions of this enactment are intended as a continuation of
such prior enactment and not as a new enactment. If this enactment
is declared invalid, any prior enactment levying a similar tax shall
remain in full force and effect and shall not be affected in any manner
by adoption of this enactment. The provisions of this enactment 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 enactment. Subject
to the foregoing provisions of this section, this enactment shall
supersede and repeal on the effective date any enactment levying a
tax on earned income or net profits in force immediately prior to
the effective date.[1]
