Act 32 (53 P.S. § 6924.101 through 53 P.S. § 6924.901)
and its definitions, duties, directives, rules, regulations, powers
and penalties is hereby adopted by reference as if same had been set
forth fully herein.
The following words and phrases are included herein and when
used in this article shall have the meanings given to them in this
section unless the context clearly indicates otherwise:
DOMICILE
The place where a person lives and has a permanent home and
to which the person has the intention of returning whenever absent.
Actual residence is not necessarily domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the voluntarily fixed place of
habitation of a person, not for a mere special or limited purpose,
but with the present intention of making a permanent home, until some
event occurs to induce the person to adopt some other permanent home.
In the case of a business, domicile is that place considered as the
center of business affairs and the place where its functions are discharged.
EARNED INCOME
The compensation as required to be reported to or as determined by the Department of Revenue under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, and rules and regulations promulgated under that section. Employee business expenses as reported to or determined by the Department of Revenue under Article
III of the Tax Reform Code of 1971 shall constitute allowable deductions in determining earned income. The term does not include offsets for business losses. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
NET PROFITS
The net income from the operation of a business, other than
a corporation, as required to be reported to or as determined by the
Department of Revenue under Section 303 of the Act of March 4, 1971
(P.L. 6, No. 2), known as the Tax Reform Code of 1971, and rules and
regulations promulgated under that section.
NONRESIDENT
A person or business domiciled outside the political subdivision
levying the tax.
RESIDENT
A person or business domiciled in the political subdivision
levying the tax.
TAX COLLECTION COMMITTEE (TCC)
The Southeast Tax Collection Committee established to govern
this tax collection district for the purpose of income tax collection.
TAX OFFICER/TAX COLLECTOR
The agency engaged to administer and collect earned income
taxes for this tax collection district. Unless otherwise specifically
provided, for purposes of the obligations of an employer, the term
shall mean the tax officer for the tax collection district within
which the employer is located, or, if an employer maintains workplaces
in more than one district, the tax officer for each such district
with respect to employees principally employed therein. In addition
to the above definitions, this section incorporates by reference those
words, phrases and definitions as listed in Act 32 (53 P.S. § 6924.101
through 53 P.S. § 6924.901).
The collection and administration of the tax provided for in
this article shall be performed by the Tax Officer appointed by the
Tax Collection Committee. Said Tax Officer shall receive compensation
for services and expenses as determined by agreement between the TCC
and the Tax Officer. The Tax Officer shall have the powers as provided
for by the Local Tax Enabling Act.
No exemptions or credits based on age or income or any other
conditions are granted by this article. Nothing in this article is
intended to preclude or inhibit any credit or exemption imposed by
act of law or regulation.
If any section, clause, provision or portion of this article
shall be held invalid or unconstitutional by any court of competent
jurisdiction, such decision shall not affect any other section, clause,
provision or portion of this article so long as it remains legally
enforceable minus the invalid portion.
This article shall be effective January 1, 2012. It is the intention
of the Borough Council of the Borough of Oakmont governing that this
article shall provide procedural modifications only to the previously
adopted Earned Income Tax Ordinance, and no gap as to imposition of
the tax set forth herein should be inferred.