Part 1
Earned Income and Net Profits Tax
§24-101 Title.
This Part shall be known and may be cited as the “Earned Income and Net Profits Tax Ordinance.”
(Ord. 2014-02, 11/10/2014, §1)
§24-102 Imposition of Tax.
A tax for general revenue purposes of ½% is hereby imposed on earned income and net profits earned by residents of the Township of Wolf and by nonresidents for work done or services performed therein earned or paid on or after January 1, of any year, and continuing for each taxable year thereafter without annual re-enactment.
(Ord. 2014-02, 11/10/2014, §2)
§24-103 Incorporation of Statute.
The provisions of the Local Tax Enabling Act, (P.L. 1257, No. 511, December 31, 1965, 53 P.S. §6901 et seq., and especially 53 P.S. §6913) and of Act 24 of 2001, 53 P.S. §6927 et seq., supplemented, modified or re-enacted by the General Assembly of Pennsylvania, are incorporated herein by reference.
(Ord. 2014-02, 11/10/2014, §3)
§24-104 Adoption of Regulations.
The regulations promulgated by the Municipal and School Income Tax Office, as amended, are hereby adopted. All subsequent amendments to the Municipal and School Income Tax Office regulations may be adopted from time to time by resolution of the Board of Supervisors.
(Ord. 2014-02, 11/10/2014, §4)
§24-105 Definitions.
The following words and phrases, when used in this Part, shall have the meanings ascribed to them in this Section, except where the context clearly indicates or requires a different meaning:
Association–a partnership, limited partnership, limited liability company, limited liability 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 a person, 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.
Current year–the calendar year for which the tax is collected.
Domicile–the place where on lives and has his/her permanent home and to which he/she has the intention of returning whenever he/she is absent. Actual residence is not necessarily domicile, for domicile is the fixed place or 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 him/her 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–compensation as determined under §303 of the Act of March 4, 1971 (P.L. 6, No. 2), 72 P.S. §7303, known as the “Tax Reform Code of 1971,” and regulations in 61 Pa.Code Part I, Subpart B, Article V (relating to personal income tax.) Employee business expenses are allowable deductions as determined under Article III of the Tax Reform Code of 1971.” The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
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, wage, commission or other compensation.
Income Tax Officer–(hereinafter referred to as Officer) person, public employee or private agency designated pursuant to the statues referred to above to collect the tax on net profits and earned income.
Net profits–the net income from the operation of a business, profession, or other activity, except corporations determined under §303 of the Act of March 4, 1971 (P.L. 6, No. 2). 72 P.S. §7303, known as the “Tax Reform Code of 1971,” and regulations in 61 Pa.Code Part I, Subpart B, Article V (relating to personal income tax). The term does not include income which is not paid for services provided and which is the nature of earnings from an investment.
Nonresident–a person, partnership, or other entity domiciled outside the taxing district.
Person or individual–a natural person.
(Ord. 2014-02, 11/10/2014, §5)
§24-106 Penalties for Violation.
1. Any person who fails, neglects, or refuses to make any declaration or return required by this Part or regulations adopted pursuant thereto, any employer who fails, neglects or refuses to register or to pay the tax deducted from his employees or fails, neglects, or refuses to deduct or withhold the tax from his employees, any person who refuses to permit examination of his books, records and papers, and any person who knowingly make any incomplete, false or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of his profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by this Part, shall, upon conviction therefore, before any district justice, or court of competent jurisdiction, be sentenced to pay a fine in the amount authorized by the relevant provisions of Act 32 of 2008, which currently are found in 53 P.S. §6924.509(j), and which currently provides for a fine of not more than $2,500 for the offense, and costs. In default of payment of said fine and costs, the person convicted may be sentenced to imprisonment for the time period authorized by the relevant provisions of Act 32 of 2008, which currently are found in 53 P.S. §6924.509(j), and which currently provides for imprisonment for a period not exceeding 6 months. All fines and penalties collected by any district justice shall be paid to the officer of the taxing district, to be credited to the account of the taxing district. If the relevant provisions of Act 32 of 2008 are amended, this Part shall be deemed amended to reflect the revised fines and imprisonment provisions of Act 32 of 2008 upon the effective date of the Act 32 amendment.
2. Any person who divulges any information which is confidential under the provisions of this Part, shall, upon conviction therefore, before any district justice, or court of competent jurisdiction, be sentenced to pay a fine in the amount authorized by the relevant provisions of Act 32 of 2008, which currently are found in 53 P.S. §6924.509(j), and which currently provides for a fine of not more than $2,500 for the offense, and costs. In default of payment of said fine and costs, the person convicted may be sentenced to imprisonment for the time period authorized by the relevant provisions of Act 32 of 2008, which currently are found in 53 P.S. §6924.509(j), and which currently provides for imprisonment for a period not exceeding 6 months. All fines and penalties collected by any district justice shall be paid to the officer of the taxing district, to be credited to the account of the taxing district. If the relevant provisions of Act 32 of 2008 are amended, this Part shall be deemed amended to reflect the revised fines and imprisonment provisions of Act 32 of 2008 upon the effective date of the Act 32 amendment.
3. The penalties imposed under this Section shall be in addition to any other penalty imposed by any other Section of this Part or by any statute.
(Ord. 2014-02, 11/10/2014, §6)