[Adopted 11-10-2010 by Ord. No. 227-2010;[1] amended in its entirety 11-14-2018 by Ord. No. 302-2018]
[1]
Editor's Note: This ordinance also superseded former Art. II, Earned Income Tax, adopted 4-3-1996 by Ord. No. 110-96, and provided an effective date of 1-1-2011.
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:
COLLECTOR
The person or entity appointed as tax officer pursuant to the Local Tax Enabling Act to collect the tax.
EFFECTIVE DATE
January 1, 2019.
GOVERNING BODY
The East Whiteland Township Board of Supervisors.
LOCAL TAX ENABLING ACT
The Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., as presently amended, and as amended in the future.
TAX
The tax imposed by this enactment.
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
East Whiteland Township.
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.
THIS ENACTMENT
This article.
[Amended 11-29-2024 by Ord. No. 364-2024[1]]
A. 
General purpose resident tax. The taxing authority hereby imposes a tax for general revenue purposes at the rate of 3/4 of 1% (0.75%) on earned income and net profits of individual residents of the taxing authority.
B. 
Open space resident tax. The taxing authority hereby imposes a tax for the purposes described in the Open Space Lands Acquisition and Preservation Act, as amended by Act 153, of 1996, 32 P.S. § 5001 et seq. at the rate of 5/100th of 1% (0.05%) on earned income and net profits of individual residents of the taxing authority. The revenue generated from the additional 0.05%, as approved by the electors of East Whiteland Township via referendum, shall be permitted to be used only for open space purposes as set forth Open Space Lands Acquisition and Preservation Act, as amended by Act 153 of 1996, 32 P.S. § 5001 et seq.
C. 
General purpose municipal nonresident tax. The taxing authority also imposes a tax for general revenue purposes at the rate of 3/4 of 1% (0.75%) 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.
D. 
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.
E. 
Combined tax rate applicable to residents. Currently, the total rate applicable to residents of the taxing authority, including the open space resident tax and the tax imposed by the school district and municipality in which the individual resides, is 5/4 of 1% (0.80%).
F. 
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 3/4 of 1% (0.75%).
G. 
Local Tax Enabling Act[2] 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.
[2]
Editor's Note: See 53 P.S. § 6924.101 et seq.
H. 
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.
[1]
Editor's Note: This ordinance provided an effective date of January 1, 2025 and that the open space tax shall continue at the rate each tax year thereafter, without annual reenactment, until this enactment is repealed or the rate is changed.
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 unless otherwise provided by law.
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 thereafter amended and restated. 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.