This article shall be known as the "Upper Pottsgrove
Township Earned Income Tax Ordinance."
Unless otherwise expressly stated, the following
terms shall have the meanings and definitions ascribed to them as
set forth in the Local Tax Enabling Act, P.L. 1257, No. 511, December
31, 1965, 53 P.S. § 6901 et seq., as now in effect or hereafter
amended:
G. Income Tax Officer or Officer.
[Amended 12-27-2006 by Ord. No. 406]
A. A tax for general revenue purposes of 1% and a tax
for the purpose of retiring the indebtedness in purchasing interest
and real estate and for making additional acquisitions of real estate
for the purpose of securing open space pursuant to the Open Space
Lands Act, Act 153 of 1996, 32 P.S. § 5001 et seq., of 0.25%
is hereby imposed on the following:
(1) Earned income paid to residents of Upper Pottsgrove
Township on or after January 1, 1985.
(2) Earned income paid to nonresidents of Upper Pottsgrove
Township on or after January 1, 1985, for work or services performed
or rendered in Upper Pottsgrove.
(3) Net profits earned on or after January 1, 1985, by
businesses conducted by residents of Upper Pottsgrove Township.
(4) Net profits earned on or after January 1, 1985, by
businesses conducted by nonresidents in Upper Pottsgrove Township.
B. Such taxes are imposed on the earned income received
or net profits earned during each calendar year or portion thereof
for which the tax is levied, provided that, when the fiscal year of
a business differs from the calendar year, the tax shall be applicable
to the net profits of the fiscal year or the prorated portion thereof
within the calendar year or portion thereof for which the tax is levied.
C. This tax shall continue in effect for each calendar
year subsequent to the year 1985 without reenactment.
The provisions of Article
IV of § 13 of the Local Tax Enabling Act, 53 P.S. § 6913, as now in effect or hereafter amended, are incorporated herein and made part of this article by reference as if the same provisions were set forth herein at length.
The provisions of Article VII of § 13
of the Local Tax Enabling Act, 53 P.S. § 6913, as now in
effect or hereafter amended, are incorporated herein as part of this
article by reference as if the same provisions were set forth herein
at length.
The provisions of Article VIII of § 13
of the Local Tax Enabling Act, 53 P.S. § 6913, as now in
effect or hereafter amended, are incorporated herein and made part
of this article by reference as if the same provisions were set forth
herein at length.
The provisions of Article IX of § 13
of the Local Tax Enabling Act, 53 P.S. § 6913, as now in
effect or hereafter amended, are incorporated herein and made part
of this article by reference as if the same provisions were set forth
herein at length.
The tax imposed by this article shall not apply
to any person as to whom it is beyond the legal power of the Township
of Upper Pottsgrove to impose the tax or duties herein provided.
All provisions of the Local Tax Enabling Act,
Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901 et seq.,
as amended and supplemented, whether or not specifically mentioned
above, hereby are incorporated herein by reference.