Source: https://ecode360.com/11694575
Timestamp: 2019-01-18 13:54:30
Document Index: 588434890

Matched Legal Cases: ['§ 246', '§ 246', '§ 246', '§ 246', '§ 246', '§ 246', '§ 246', '§ 246', '§ 246', '§ 246', '§ 246', '§ 1937']

Township of West Lampeter, PA Earned Income Tax
Ch 246 Art II Earned Income Tax
§ 246-14 Short title.
§ 246-15 Definitions.
§ 246-16 Imposition of tax; rate.
§ 246-17 Exemption.
§ 246-18 Individual tax returns and payments.
§ 246-19 Employer withholding, remittance, and tax returns.
§ 246-20 Collection of tax.
§ 246-21 Interest, penalties, costs, and fines.
§ 246-22 Construal of provisions.
§ 246-23 Effective date.
§ 246-24 (Reserved)
[Adopted 9-12-2011 by Ord. No. 227[1]]
Editor’s Note: This ordinance also repealed former Art. II, Earned Income Tax, adopted 12-13-1999 by Ord. No. 151
Chapter 246 Taxation Article II Earned Income Tax
This article shall be known and may be cited as the West Lampeter Township Earned Income Tax Ordinance.
The Board of Supervisors of the Township of West Lampeter.
Applicable laws, regulations, policies, and procedures. The tax shall be collected and administered in accordance with all applicable laws and regulations; and with regulations, policies and procedures adopted by the TCC or by the collector. This includes any regulations, policies, and procedures adopted in the future to the maximum extent allowed by 1 Pa.C.S. § 1937.
This governing body finds that minors of various age groups have traditionally, and with judicial sanction, been considered as comprising separate classes for many legislative purposes; and minors under the age of 16 are generally unemancipated and subject to compulsory school attendance and child labor laws, and therefore have limited earned income and net profits and control of money such that enforcement of reporting and collection of tax hereunder against them would yield inconsequential amounts and be unduly difficult, expensive, and not in the public interest. For these reasons, individuals under the age of 16 years are exempt from liability for the tax.
This enactment shall take effect and be in force on January 1, 2012.