Proposed Ordinance July 13, 2011

Notice is hereby given by the Council of the Borough of Riegelsville that at its Regular Meeting on Wednesday, July 13, 2011 at 7:00 p.m. at the Borough Hall, Riegelsville, Pennsylvania, it shall consider the passage of an ordinance to re-enact, restate and amend the Borough of Riegelsville’s earned income tax ordinance. A full copy of the proposed ordinance may be examined without charge at the Borough Hall, the office of this newspaper or the Law Library at the Bucks County Court House during normal business hours, or may be obtained upon request for a charge not greater than the cost thereof.  The following is a summary of the ordinance that will be presented for adoption at the meeting:


In Section 1 definitions are given for the following terms: Tax Officer, Effective Date, Local Tax Enabling Act, TCD, TCC, Tax, Tax Return, Tax Year and Taxpayer.


Section 2, entitled “Imposition of Tax,” states the general purpose of the resident tax at the rate of 1% on earned income and net profits; states the general purpose of the nonresident tax on earned income and net profits derived from sources within the boundaries of the Borough; states the ongoing nature of the imposed taxes; cites to the Local Tax Enabling Act for applicability and authority; and provides that any taxes imposed shall be collected and administered in accordance with all applicable laws and regulations.

Section 3 provides that no individuals are exempt from the tax.

Section 4 addresses the need to file individual tax returns and pay any taxes owing.

Section 5 states that every employer shall register, withhold, and remit Tax, and file Tax Returns in accordance with the Local Tax Enabling Act and the rules, regulations, policies and procedures of the TCC and Tax Officer.

Section 6 outlines the duties and authority of the tax officer, specifically the collection of tax and the authority to file criminal complaints for violations.

Section 7 imposes, where applicable, interest, penalties, costs and fines upon individuals and employers in accordance with the Local Tax Enabling Act.

Section 8 is a savings clause.

Section 9 states that the primary purpose of the ordinance and repeals any prior conflicting ordinance or parts thereof.

Section 10 sets forth rules of construction of the ordinance.

Section 11 provides that the effective date of the ordinance, if passed, is January 1, 2012.

William T. Dudeck, Esquire

Eastburn and Gray, P.C.

60 East Court Street

P.O. Box 1389

Doylestown, PA 18901

Solicitor for the

Borough of Riegelsville

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