Source: https://www.hampdentownship.us/cms/One.aspx?portalId=12415346&pageId=12682182
Timestamp: 2019-09-23 17:42:40
Document Index: 656496119

Matched Legal Cases: ['§ 1937', '§111', 'art 1', '§8101', '§8101', '§409', '§1', '§607', 'art 1', '§608', '§608']

Chapter 24 - Taxation, Special - Township of Hampden
Township of Hampden » Codified Ordinances » Chapter 24 - Taxation, Special
Combined Tax Rate Applicable to Residents. Currently, the total rate applicable to residents of the Taxing Authority, including the tax imposed by the school district and municipality in which the individual resides, is 1.60%.
Municipal Tax Rate Applicable to Nonresidents. Currently, the total rate applicable to non-residents working within the Taxing Authority based on the municipal non-resident tax rate is 1%.
Applicable Laws, Regulations, Policies, and Procedures. The Tax shall be collected and administered in accordance with: (1) all applicable laws and regulations; and (2) 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.A. § 1937.
The Income Tax Officer or his agent is hereby authorized to accept payment of the amount of tax claimed by Hampden Township in any case where any person disputes the validity or amount of the Township's claim for the tax. If it is thereafter judicially determined by a court of competent jurisdiction that there has been an overpayment, it shall be refunded or credited to the taxpayer or employer who paid.
The out-of-state resident entitled to the credit of deduction provided in §111 hereof, shall have the local earned income tax that is imposed by this Part deducted from said person's earned income by said person's employer and said out-of-state resident who receives net profits from businesses, professions or other activities shall file a quarterly return together with an appropriate tax payment for said quarter. When the said out-of-state resident files his or her final return together with evidence or having paid a similar tax to the jurisdiction of his residence, a credit or deduction will be allowed in proportion to the concurrent period from which the taxes are imposed by or for the political subdivision of the other state but not in excess of the amount previously paid for the concurrent period.
3. The penalties imposed under this Section shall be in addition to any other penalty imposed by any other Section of this Part or other laws. Where suit is brought for the recovery of any such tax, the person liable therefore shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
Said tax is enacted under the authority of the Act of December 31, 1965, P.L. 1257, known as the "Local Tax Enabling Act"; and, shall hereafter continue in force on a calendar year basis, without annual reenactment, as therein provided.
This Ordinance shall be known and may be cited as the "Hampden Township Local Services Tax Ordinance."
The following words and phrases when used in this Ordinance shall have the meanings ascribed to them in this Section except where the context clearly indicates or requires a different meaning:
EARNED INCOME - “Compensation” as determined under section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), 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) not including, however, wages or compensation paid to individuals on active military service. Employee business expenses are allowable deductions as determined under Article III of the “Tax Reform Code of 1971.” 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, profession, or other activity, (except from Corporations), determined under section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the “Tax Reform Code of 1971,” and regulations in 61 Pa. Code Part 1 Subchapter B Article V (relating to personal income tax). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming the term shall not include:
The Township of Hampden shall use the revenue derived from this tax for the following purposes:
No employer shall be held liable for failure to withhold the Local Services Tax or for the payment of the withheld tax money to the Township if the failure to withhold taxes arises from incorrect information submitted by the employee as to the employee’s place or places of employment, the employee’s principal office or where the employee is principally employed.
In the event a person is engaged in more than one occupation; that is, concurrent employment, or an occupation which requires working in more than one political subdivision during the payroll period, the priority of claim to collect the tax shall be in the following order:
The Local Services Tax shall be no more than $52 on each individual for each calendar year, irrespective of the number of political subdivisions within which an individual may be employed.
Any person who served in any war or armed conflict in which the United States was engaged and is honorably discharged or released under honorable circumstances from active service if, as a result of military service, the person is blind, paraplegic or a double or quadruple amputee or has a service connected disability declared by the United States Veterans’ Administration or its successor to be a total one hundred percent permanent disability.
A person seeking to claim an exemption from the Local Services Tax may annually file an exemption certificate with the collector of the tax for the political subdivision levying the tax and file a copy of the certificate with the person’s employer affirming that the person reasonably expects to receive earned income and net profits from all sources within the Township of less than $12,000 in the calendar year for which the exemption certificate is filed.
Upon receipt of the exemption certificate and until otherwise instructed by the collector of the tax the employer shall not withhold the tax from the person during the calendar year or remainder of the calendar year for which the exemption certificate applies. With respect to a person who claimed an exemption from the Local Services Tax, upon notification to an employer by the person or by the collector of the tax, that the person has received earned income and net profits from all sources within the Township equal to or in excess of $12,000 in that calendar year or that the person is otherwise ineligible for the tax exemption for that calendar year, or upon an employer’s payment to the person of earned income within the Township in an amount equal to or in excess of $12,000 in that calendar year, an employer shall withhold the Local Services Tax from the person as follows:
2. If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of said tax shall be calculated beginning with the due date of said tax and a penalty of 5% shall be added to the flat rate of said tax for nonpayment thereof. Where suit is brought for the recovery of this tax, the individual liable therefore shall, in addition, be responsible and liable for the costs of collection, including, but not limited to, attorney's fees.
This Part shall be known as the "Hampden Township Realty Transfer Tax Ordinance."
This realty transfer tax is levied under authority of Article XI-D, entitled "Local Real Estate Transfer Tax," of the Pennsylvania Real Estate Transfer Tax Act, which is a new Article added by Act 77-1986 (Act of July 2, 1986, No. 77, P.L. _____) to the Pennsylvania Real Estate Transfer Tax Act, Act 14-1981 (Act of May 5, 1981, No. 14, P.L. 36) as amended. The Pennsylvania Real Estate Transfer Tax Act is codified at 72 P.S. §8101-C et seq., and Article XI-D is codified at 72, P.S. §8101-D et seq.
ASSOCIATION - a partnership, limited partnership, or any other form of unincorpo­rated enterprise owned or conducted by two or more persons.
COLLECTOR - the Recorder of Deeds of Cumberland County, Pennsylvania, who is hereby appointed collector of the tax levied by this Part.
CORPORATION - a corporation, joint-stock association, business trust, or banking institution which is organized under the laws of this Commonwealth, the United States or any other state, territory, or foreign country or dependency.
DOCUMENT - any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or demise of title to real estate within the Township, but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof unless the consideration is payable over a period of time exceeding 30 years or instru­ments which solely grant, vest or confirm a public utility easement. "Document" shall also include a declaration of acquisition required to be presented for recording under §409 of this Part.
FAMILY FARM CORPORATION - a corporation of which at least 75% of its assets are devoted to the business of agriculture and at least seventy-five percent (75%) of each class of stock of the corporation is continuously owned by members of the same family. The business of agriculture shall not be deemed to include:
MEMBERS OF THE SAME FAMILY - any individual, such individual's brothers and sisters, the brothers and sisters of such individual's parents and grandparents, the ancestors and lineal descendants of any of the foregoing, a spouse of any of the foregoing, and the estate of any of the foregoing. Individuals related by the half blood or legal adoption shall be treated as if they were related by the whole blood.
PERSON - every natural person, association or corporation or entity of any kind. Whenever used in any clause prescribing and imposing a fine or imprisonment, or both, the term "person" as applied to associations, shall include the responsible members or general partners thereof, and as applied to corporations, the officers thereof.
(1) Any lands, tenements or hereditaments within this Township, including without limitation buildings, structures, fixtures, mines, minerals, oil, gas, quarries, spaces with or without upper or lower boundaries, trees, and other improve­ments, immovables or interests which by custom, usage or law pass with a conveyance of land, but excluding permanently attached machinery and equipment in an industrial plant.
(3) A tenant-stockholder's interest in a cooperative housing corporation, trust or association under a proprietary lease or occupancy agreement.
REAL ESTATE COMPANY - a corporation or association which is primarily engaged in the business of holding, selling or leasing real estate, 90% or more of the ownership interest in which is held by 35 or fewer persons and which:
TITLE TO REAL ESTATE -
(2) Any interest in real estate enduring for a fixed period of years but which, either by reason of the length of the term or the grant of a right to extend the term by renewal or otherwise, consists of a group of rights approxi­mating those of an estate in fee simple, life estate or perpetual leasehold including, without limitation, a leasehold interest or possessory interest under a lease or occupancy agreement for a term of 30 years or more or a leasehold interest or possessory interest in real estate in which the lessee has equity.
TOWNSHIP - the Township of Hampden in Cumberland County, Pennsylvania.
TRANSACTION - the making, executing, delivering, accepting or presenting for recording of a document.
(1) In the case of any bona fide sale of real estate at arm's length for actual monetary worth, the amount of the actual consideration therefore, paid or to be paid, including liens or other encumbrances thereon existing before the transfer and not removed thereby, whether or not the underlying indebtedness is assumed, and ground rents, or a commensurate part thereof where such liens or other encumbrances and ground rents also encumber or are charged against others real estate; provided, that where such documents shall set forth a nominal consideration, the "value" thereof, shall be determined from the price set forth in or actual consider­ation for the contract of sale.
(2) In the case of a gift, sale by execution upon a judgment or upon the foreclosure of a mortgage by a judicial officer, transactions without consideration or for consideration less than the actual monetary worth of the real estate, a taxable lease, an occupancy agreement, a leasehold or possessory interest, any exchange or properties or the real estate of an acquired company, the actual monetary worth of the real estate within the Township determined by adjusting the assessed value of the real estate for local real estate tax purposes for the common level ratio or assessed values to market values of the taxing district in which the Township is located as established by the State Tax Equalization Board, or a commen­surate part of the assessment where the assessment includes other real estate.
(4) The actual consideration for or actual monetary worth of any executory agreement for the construction of buildings, structures or other permanent improve­ments to real estate between the grantor and other persons existing before the transfer and not removed thereby or between the grantor, the agent or principle of the grantor or a related corporation, association or partnership and the grantee existing before or effective with the transfer.
The United States, the Commonwealth or any of their instrumentali­ties, agencies or political subdivisions shall be exempt from payment of the tax imposed by this Part. The exemption of such governmental bodies shall not, however, relieve any other party to a transaction from liability for the tax.
B. A document which the Township is prohibited from taxing under the Constitu­tion or statutes of the United States.
G. A transfer for no or nominal actual consideration of property passing by testate or intestate succession from a personal representative of a decedent to the decedent's devisee or heir.
L. A transfer made pursuant to the statutory merger or consolidation of a corporation or statutory division of a nonprofit corporation, except where the Township reasonably determines that the primary intent for such merger, consolidation or division is avoidance of the tax imposed by this Part.
S. A transfer of real estate devoted to the business of agriculture to a family farm corporation by a member of the same family which directly owns at least 75% percent of each class of the stock thereof.
V. Leases for the production or extraction of coal, oil, natural gas or minerals and assignments thereof.
5. In addition, if the Township files suit in order to collect the amount of any tax not paid when due under this Part, at the discretion of the court, any person liable for payment of the tax shall also be liable for reasonable attorneys' fees incurred by the Township in prosecution of the suit.
4. To the extent the provisions of this Part tax real estate transactions taxable under ordinances levying a realty transfer tax in force immediately prior to adoption of this Part, this Part shall supersede said prior ordinances.
6. Upon receipt from the Township Treasurer of the lists for each month, Township personnel shall enter on the appropriate tax duplicate, next to the name of the taxpayer, the word "paid", the amount paid and the title of the monthly list (June, July, etc.) on which the name is included.
Presented with the settlement sheet shall be alphabetical listings of delinquent taxpayers, alphabetical listings of exonerations previously approved by the Board of Commissioners and alphabetical listings of additional exonerations claimed. (Each exoneration list shall include the name of the taxpayer, the amount and type of tax, the basis for exoneration and, with respect to exonerations previously approved, the date of such approval. The delinquent tax lists shall include the name of the taxpayer and the amount and type of tax.)
8. Upon receipt of the delinquent tax lists and exoneration lists from the Township Treasurer, Township personnel shall enter on the tax duplicate, next to the name of the taxpayer, the word "delinquent" or "exonerated" as appropriate, and the number of the delinquent list or exoneration list on which the name appears. All duplications shall be disallowed.
10. After being satisfied that the exoneration lists are proper or after making such adjustments thereto as may be legally necessary, the Board of Commissioners, by motion, shall approve the lists and relieve the Township Treasurer from further responsibility with respect to the taxes applicable thereto.
5. If the preliminary determination is to approve the claim on any basis other than special circumstances, the Township Treasurer shall record the applicant's name on an exoneration list to be forwarded to the Board of Commissioners on January 31 of the following year in accordance with the Tax Reporting and Settlement Procedures.
6. If the preliminary determination is to approve the claim on the basis of special circum­stances, the Township Treasurer shall promptly forward the claim, together with all supporting documentation, to the Board of Commissioners for final determination.
8. Upon receipt of any claim pursuant to subsections (6) and (7) hereof, the Board of Commis­sioners shall review the claim and make a final determination. Before doing so, the Board in its sole discretion may make further inquiry into the matter and may afford the claimant an opportunity to appear and be heard.
9. Upon making a final determination in accordance with subsection (8), hereof, the Board of Commissioners shall give written notice thereof to the claimant and to the Township Treasurer. If the claim has been approved, the Township Treasurer shall record the claimant's name on the approved exoneration list to be forwarded to the Board of Commissioners by January 31 of the following year in accordance with the Tax Reporting and Settlement Procedure. If the claim is rejected, the Township Treasurer shall proceed with normal tax collection procedures.
10. The Board of Commissioners may also approve exonerations in accordance with the exoneration policy in those situations where the taxpayer's whereabouts are unknown or where the taxpayer neglects to file a formal claim if, on the basis of inquiry and investigation, it appears that exoneration is clearly justified.
tax payment a fee of $3.00 per parcel for each tax year researched. [Ord. 11-03, amended by Ord. 14-04, amended by Ord. 2018-01]
(Ord. 05-05, 04/28/2005, §1. Ord. 11-03 1/4/11, by Ord. 16-01 on 01/28/2016, and by Ord. 2018-01, 01/02/2018)
3. OTHER TAX COLLECTION SERVICES - Occupational Privilege Tax, Emergency and Municipal Services Tax, Local Services Tax (as applicable for the designated tax year or tax period)
The purpose of this Ordinance is to acknowledge the value and dedication of volunteer fire protection provided by active volunteers and to encourage others to become involved as active volunteers in Hampden Township Volunteer Fire Company No. 1. Accordingly, this Ordinance provides financial incentives in the form of credits against the earned income tax imposed by Hampden Township.
ACTIVE VOLUNTEER – a volunteer for Hampden Township Volunteer Fire Company No. 1 who has complied with the requirements of Hampden Township’s Volunteer Service Credit Program and who is certified in accordance with §607 of this Ordinance.
EARNED INCOME TAX – a tax on earned income and net profits levied by Hampden Township pursuant to Chapter 24, Part 1, Section 101, et. seq. of the Township of Hampden Code of Ordinances as authorized by the Local Tax Enabling Act (Act of December 31, 1965, P.L. 1257, No. 511).
VOLUNTEER SERVICE CREDIT PROGRAM – the program established pursuant to §608 of this Ordinance for purposes of determining the active status of a volunteer of Hampden Township Volunteer Fire Company No. 1.
The amount of the tax credit for an individual having an annual income for Earned Income Tax purposes that is $50,000 or less, the tax credit shall be the product resulting from multiplying such annual income by a factor of .005.
For the amount of the tax credit for an individual having an annual income for Earned Income Tax purposes of more than $50,000, the tax credit shall be $250.00.
When the eligible individual’s earned income tax liability is less than the amount of the tax credit, the tax credit shall equal the individual’s tax liability.
E. Upon approval of the list of eligible volunteers by the Board of Commissioners at a public meeting, Hampden Township shall issue a tax credit certificate to the eligible volunteer and provide a listing of such eligible volunteers to the tax officer responsible for collecting the earned income tax for Hampden Township.
The requirements necessary for a volunteer to be certified as being eligible as an active volunteer shall be established by Resolution of the Board of Commissioners from time to time in consultation with the Chief of the Volunteer Fire Company, and shall be based on the following:
The number of emergency response calls to which the Volunteer responds.
providing facility or equipment maintenance
The involvement in other events or projects that aid the financial viability, emergency response or operational readiness of the Volunteer Fire Company.
The Chief of Hampden Township Volunteer Fire Company No. 1, or his or her designee, shall establish and maintain a service log that documents on an annual basis the activities of each volunteer that qualifies for credit toward active service under the volunteer service credit program described in §608, above, which log shall include a calculation of the total credits earned for each volunteer in the Volunteer Fire Company. The service log shall document activities of each volunteer on an annual basis for the time period of December 1 through November 30.
The Chief of Hampden Township Volunteer Fire Company No. 1 shall submit a notarized list to the Board of Commissioners no later than December 30 setting forth the names of eligible active volunteers who have complied with the requirements of the volunteer service credit program for the period beginning December 1 through November 30. Such notarized list shall identify those eligible active volunteers for the annual period (ending November 30) just completed.
A volunteer may appeal a decision of the Board of Commissioners not approving the volunteer as an active volunteer by submitting a written request for binding arbitration to the Hampden Township Manager within 10 days of the decision of the Board of Commissioners. Binding arbitration shall be conducted in accordance with the rules of the American Arbitration Association and the costs of arbitration shall be shared equally between the parties to the arbitration proceeding.