[Adopted 11-21-1966 by Ord. No. 1966-4]
A tax of 1% is hereby levied on earned income
received and on net profits earned by persons within Dallas Township
and by persons who are residents of Dallas Township. The effective
date of this article is January 1, 1967, and the tax shall continue
in force on a calendar year basis or taxpayer fiscal year basis.
A.
The provisions of § 13 of the Local Tax
Enabling Act,[1] from "I. Definitions" through "IX. Fines and Penalties,"
inclusive, are hereby included in this article and incorporated herein
by reference and as required by such Act shall be construed to be
a part of the tax levied and assessed by this article.
[1]
Editor's Note: See 53 P.S. § 6913.
B.
In accordance with the provisions of Subsection IIIA(1)
of § 13, the Supervisors of Dallas Township as the governing
body elect to require the filing of a declaration of estimated net
profits and quarterly payments.
C.
In accordance with the provisions of Subsection IIIA(4)
of § 13, the Income Tax Officer is authorized to provide
by regulation for the making and filing of adjusted declarations of
estimated net profits, et cetera, as set forth in such subsection.
D.
In accordance with the provisions of Subsection IIIB
of § 13, the Supervisors of Dallas Township as the governing
body elect to require every taxpayer to make and file a final return
as set forth in the first paragraph of such subsection.
E.
In accordance with the provisions of Subsection IIIB
of § 13, the Supervisors of Dallas Township as the governing
body elect to require every taxpayer, who is employed for a salary,
et cetera, and who received any earned income not subject to withholding,
to make and file an annual return as set forth in the second paragraph
of such subsection.
In accordance with the provisions of § 14
of the Local Tax Enabling Act:[1]
A.
Payment of any tax to any political subdivision pursuant
to an ordinance or resolution passed or adopted prior to the effective
date of such act shall be credited to and allowed as a deduction from
the liability of taxpayers for any like tax imposed by this article.
B.
Payment of any tax on salaries, wages, commissions,
other compensation or net profits of business, professions or other
activities to a political subdivision by residents thereof pursuant
to an ordinance or resolution passed or adopted under the authority
of such Act shall be credited to and allowed as a deduction from the
liability of such persons for any other like tax imposed by this article.
C.
Payment of any tax on income to any political subdivision
by residents thereof pursuant to an ordinance or resolution passed
or adopted under the authority of such Act shall, to the extent that
such income includes salaries, wages, commissions, other compensation
or net profits of businesses, professions, or other activities, but
in such proportion as hereinafter set forth, be credited to and allowed
as a deduction from the liability of such persons for any other tax
imposed by this article.
D.
Payment of any tax on income to any state or to any
political subdivision thereof by residents thereof, pursuant to any
state or local law, shall, to the extent that such income includes
salaries, wages, commissions, or other compensation or net profits
of businesses, professions or other activities, but in such proportions
as hereinafter set forth, be credited to and allowed as a deduction
from the liability of such person for any other tax imposed by this
article, if residents of the political subdivision in Pennsylvania
receive credits and deductions of a similar kind to a like degree
from the tax on income imposed by the other state or political subdivision
thereof.
E.
Payment of any tax on income to any state other than
Pennsylvania or to any political subdivision located outside the boundaries
of this commonwealth, by residents of a political subdivision located
in Pennsylvania, shall, to the extent that such income includes salaries,
wages, commissions, or other compensation or net profits of businesses,
professions or other activities, but in such proportions as hereinafter
set forth, be credited to and allowed as a deduction from the liability
of such person for any other tax imposed by this article.
F.
Where a credit or a deduction is allowable in any
of the several cases hereinabove provided, it shall be allowed in
proportion to the concurrent periods for which taxes are imposed by
the other state or respective political subdivisions, but not in excess
of the amount previously paid for a concurrent period.
[1]
Editor's Note: See 53 P.S. § 6914.
[Added 10-2-2001 by Ord. No. 2001-1]
Persons whose total income from all sources
is less than $5,000 per annum are hereby exempted from this tax.
The Supervisors of Dallas Township shall appoint
by resolution an Income Tax Officer and such clerks, collectors, assistants
and employees as may be deemed necessary for the assessment and collection
of taxes imposed by this article. The Supervisors may make a joint
agreement with other political subdivisions and may agree to appoint
one person or agency to collect taxes upon earned income imposed by
other political subdivisions and Dallas Township. The Supervisors
of Dallas Township shall by resolution determine the compensation
to be paid to the Income Tax Officer for his services and expenses,
fix the amount of the bond to be furnished by the Officer, and designate
the custodian of such bond.
The Supervisors of Dallas Township shall provide
for not less than one examination each year of the books, accounts
and records of the Income Tax Collector by a certified public accountant
appointed by them by resolution.
The Income Tax Officer, in addition to the powers
and duties set forth in "V. Powers and Duties of Officer" as set forth
in § 13 of the Local Tax Enabling Act,[1] shall also have the powers set forth in §§ 18,
19, 20 and 21 of such Act[2] in relation to collection of taxes, which sections are
hereby incorporated herein by reference.
