2018-6 An Ordinance Amending Ordinances 1878, 1932, 88-52, and 2004-38, Providing for Assessment Levy, and Collection of a Tax for General Municipal Purposes and Imposing Additional Tax for the Sole Purpose of Funding Required Benefits to be Paid to or o

ORDINANCE 2018-6

An Ordinance Amending Ordinances 1878, 1932, 88-52, and 2004-38, Providing for Assessment Levy, and Collection of a Tax for General Municipal Purposes and Imposing Additional Tax for the Sole Purpose of Funding Required Benefits to be Paid to or on Behalf of Pension Recipients Pursuant to Act 205, known as the Municipal Pension Plan Funding Standard and Recovery Act, which is Directly Related to the Pension Plan of the City of Hazleton

BE IT ORDAINED AND ENACTED BY THE COUNCIL OF THE CITY OF HAZLETON:

SECTION 1 – That the City of Hazleton re-enacts the provision of Ordinance 1878 by said Council of the City of Hazleton, December 28, 1967, Ordinance 1932 adopted by said Council December 29, 1969, and Ordinance 88-52 adopted by said Council December 12, 1988, entitled “An Ordinance Providing for the Assessment, Levy, and Collection of Tax for General Municipal and Non-Residents of the City of Hazleton”; requiring the filing of returns and giving the information by employer and those subject to said tax; imposing on employers the duty of collecting the tax at source; imposing the duty of estimating due; providing for the Assessment, Administration, Collection and Enforcement of said tax; and imposing the General Assembly of the Commonwealth of Pennsylvania; approved December 31, 1965 P.L. 1257, known as the “Local Tax Enabling Act,” as amended.

SECTION 2 Imposition of Tax

  1. A. That the following annual taxes are hereby imposed for general municipal purposes: One (1%) Percent on earned income and net profits of Residents, and One (1%) Percent on earned income and net profits of Non-Residents, on and after January 1, 2018; and
  1. B. That the following annual taxes are hereby imposed for the sole purpose of defraying the additional costs required to be paid pursuant to the Municipal Pension Plan Funding Standard and Recovery Act, which is directly related to the Pension Plan of the City of Hazleton: Thirty-Five Hundredths (0.35%) Percent on earned income and net profits of Residents, and Eighty-Five Hundredths (0.85%) Percent on earned income and net profits of Non-Residents, on and after January 1, 2018.

SECTION 3 – That the re-enactment of Ordinance 1878 shall embody all parts thereof of said Ordinance and shall remain in full force and effect, beginning the fiscal year January 1, 2018 and ending December 31, 2018.

SECTION 4 – That all Ordinances or parts of Ordinances inconsistent with this Ordinance shall be and the same are hereby repealed.

ORDAINED AND ENACTED by Council this 5th day of February, 2018.