As used in this chapter, the following terms
shall have the meanings indicated:
ASSOCIATION
A partnership, limited partnership, or any other unincorporated
group of two or more persons.
BUSINESS
An enterprise, activity, profession or any other undertaking
of an unincorporated nature conducted for profit, or ordinarily conducted
for profit, whether by persons, partnership, association or any other
entity.
CORPORATION
A corporation or joint stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory, foreign country or dependency.
DOMICILE
The place where one lives and has his permanent home, and
to which he has the intention of returning whenever he is 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 voluntary 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 him to adopt some other permanent home. In the case of businesses,
or associations, the domicile is that place considered as the center
of business affairs and the place where its functions are discharged.
EARNED INCOME
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered, whether directly or through
an agent, and whether in cash or property; not including, however,
wages or compensation paid to persons on active military service,
periodic payments for sickness, disability other than regular wages
received during a period of sickness, disability or retirement or
payments arising under workmen's compensation acts, occupational disease
acts and similar legislation, or payments commonly recognized as old
age benefits, retirement pay or pensions paid to persons retired from
service after reaching a specific age or after a stated period of
employment compensation payments by any governmental agency, or payments
to reimburse expenses, or payments made by employers, or labor unions
for wage and salary supplemental programs, including, but not limited
to, programs covering hospitalization, sickness, disability or death,
supplemental unemployment benefits, strike benefits, social security
and retirements.
EMPLOYER
A person, partnership, association, corporation, institution,
governmental body or unit or agency, or any other entity employing
one or more persons for a salary, or any other entity employing one
or more persons for a salary, wage, commission or other compensation.
INCOME TAX OFFICER OR OFFICERS
Person, public employee or private agency designated by governing
body to collect and administer the tax on earned income.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, except corporations, after provision for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis in accordance with the accounting system used
in such business, profession, or other activity, but without deduction
of taxes based on income.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside the taxing district.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district.
TAXING DISTRICT
All property lying within the boundaries of Horsham Township,
Montgomery County, Pennsylvania.
TAXPAYER
A person, partnership, association or any other entity required
hereunder to file a return of earned income or net profits, or to
pay a tax thereon.
[Amended 8-12-1992 by Ord. No. 186]
A tax at the rate of 1% on each dollar is hereby
imposed on all earned income and net profits, as defined herein, earned
by residents of Horsham Township and on all earned income and net
profits earned by nonresidents of Horsham Township employed or working
within Horsham Township. This tax shall become effective October 1,
1992, and shall remain in effect thereafter on a calendar-year basis
without annual reenactment unless the rate of tax is subsequently
changed.
Any person whose total income from all sources
is less than $5,000 per annum shall be exempt from this earned income
and net profits tax upon processing a claim for exemption with the
Officer pursuant to rules and regulations of the Horsham Township
Council and/or the Officer.
The owner of any apartment house or rental unit
located in the Township, or the authorized representative of the owner,
shall submit to the Secretary of the Township a list of the occupants,
consisting of the names and apartment designations, of all persons
18 years of age and older residing in the apartment house or rental
unit and who are not transient occupants. The list shall be submitted
within 60 days from December 31, and shall be updated quarterly thereafter,
every April 1, July 1, October 1 and January 1.