This article shall be referred to as the "Earned Income and
Net Profits Tax Ordinance of the Township of Derry of 2011."
All terms defined in the Local Tax Enabling Act, as amended,
and as it may be amended in the future, shall have the meanings set
forth therein, which definitions are incorporated herein by reference.
The following terms shall have the meanings set forth herein:
SCHOOL DISTRICT
Mifflin County School District, Mifflin County, Pennsylvania.
TAX
The earned income and net profits tax.
TAX COLLECTION COMMITTEE
The Tax Collection Committee established to govern and oversee
collection of earned income and net profits taxes within the tax collection
district established pursuant to the Local Tax Enabling Act, as amended,
and any regulations thereunder.
TAX COLLECTION DISTRICT
The tax collection district to which the Township is assigned
pursuant to the Local Tax Enabling Act, as amended, and any regulations
thereunder.
TAX COLLECTOR
The Tax Officer appointed per the Local Tax Enabling Act,
as amended, to collect the tax.
TAX OFFICER
That person or entity appointed pursuant to the Local Tax
Enabling Act, as amended, to collect and to receive and administer
earned income and net profit taxes. Effective as of January 1, 2012,
it shall be that person or entity appointed by the Mifflin County
Tax Collection Committee or successor agency.
TAX RETURN
That form prescribed for reporting the amount of earned income
or net profits and the amount of tax or other amount owed, required
to be withheld, remitted, or reported per the Local Tax Enabling Act
and this article.
TAX YEAR
The period from January 1 through December 31 of each year.
THE LOCAL TAX ENABLING ACT
The Local Tax Enabling Act, Act of December 31, 1965, P.L.
1257, Section 1 et seq. (53 P.S. § 6901 et seq.), as amended
and, specifically, as amended by Act 32 of 2008, Act of July 2, 2008,
P.L. 197, No. 32, and as amended and renumbered by said Act 32 of
2008 (53 P.S. § 6924.101 et seq.) and as it may be amended
in the future.
TOWNSHIP
The Township of Derry, Mifflin County, Pennsylvania.
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, as amended, and as it may be amended from
time to time, and the applicable regulations thereunder.
Every employer shall register, withhold and remit tax and file
the applicable tax returns in accordance with the Local Tax Enabling
Act, as amended, and as it may be amended from time to time, and the
applicable regulations thereunder.
The tax shall be collected from individuals and employers by
the Tax Officer and in accordance with the provisions of the Local
Tax Enabling Act, as amended, and as it may be amended from time to
time, and the applicable regulations thereunder.
Individuals and employers are subject to interest, penalties,
costs, and fines in accordance with the Local Tax Enabling Act, as
it may be amended from time to time, and the applicable regulations
thereunder, together with and including costs imposed by the Tax Officer
in accordance with the Local Tax Enabling Act, as amended, and as
it may be amended in the future from time to time.
Credits, deductions and losses, shall only be permitted under
circumstances which may from time to time be set forth in the Local
Tax Enabling Act, as amended, and in the applicable regulations thereunder.
Except as may be provided from time to time as set forth in the Local
Tax Enabling Act, as amended, and in the applicable regulations thereunder,
there shall be no exemptions from tax based on age, income or other
factors.
This article shall not apply to any person or property as to
whom or which it is beyond the legal power of the Township of Derry,
Mifflin County, Pennsylvania, to impose any tax or duty hereinbefore
provided.
Any prior enactment or ordinance or resolution conflicting with
this article is repealed to the extent of any inconsistency or conflict
with this article. Otherwise, the provisions of this article are intended
as a continuation of such enactment or ordinance or resolution and
not as a new enactment. In the event that this article is declared
invalid, any prior enactment, ordinance or resolution of the Township
of Derry levying an earned income and net profits tax shall remain
in full force and effect and shall not be affected in any manner by
enactment of this article. The provisions of this article shall not
affect any act done or liability incurred, nor shall they affect any
suit or prosecution pending or to be instituted to enforce any right
or penalty or to punish any offense under the authority of any enactment,
ordinance or resolution in effect prior to the enactment of this article.
Accordingly, subject to the foregoing provisions of this section,
effective January 1, 2012, this article shall supersede the enactment,
ordinance or resolution levying an earned income and net profits tax
which is in force immediately prior to the effective date of this
article.
The purpose of this article is to conform the earned income
and net profits tax currently imposed by the Township of Derry pursuant
to the Local Tax Enabling Act and the enactment, ordinance or resolution
imposing and levying the same to the provisions of the Local Tax Enabling
Act, as amended and restated by Act 32 of 2008, Act of July 2, 2008,
P.L. 197, No. 32 (53 P.S. § 6924.101 et seq.), and to do
so within the time frame as may be required by said Act 32 of 2008.
In all cases, subject to the foregoing, the provisions of this article
are intended to amend and restate on the effective date any enactment,
ordinance or resolution duly enacted levying a tax on earned income
and net profits which is in force immediately prior to the effective
date.
This article shall become effective January 1, 2012.