[Adopted 12-15-2010 by Ord. No. 686[1]]
[1]
Editor’s Note: This ordinance also repealed former Art.
I, Earned Income Tax, adopted 5-4-1966 by Ord. No. 105, as amended.
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:
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
January 1, 2011.
The Board of Township Commissioners of Upper Allen Township.
The Local Tax Enabling Act, as set forth in 53 P.S. § 6901
et seq., while such numbering and provisions remain in effect under
Act 32 of 2008, and as set forth in 53 P.S. § 6924.101 et
seq. when such numbering and provisions become effective under Act
32, and as amended in the future.
The tax imposed by this enactment.
Upper Allen Township, Cumberland County, Pennsylvania.
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.
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 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until this enactment is repealed or the rate is changed.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 1.60%.
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 the Local Tax Enabling
Act.