Real Estate, Earned Income, Per Capita, and Resident Taxes

 

ORDINANCE 2013-29

Re-Enacting Ordinances 1931, 1932, and 1933, which Continue in Force and Effect for the Period January 1, 2014 through December 31, 2014, Imposing the Real Estate Tax, Earned Income Tax, Per Capita Tax, and Resident Tax, Respectively

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

SECTION 1 –  Ordinances enacted under the Local Tax Enabling Act  (53 P.S. § 6924.101 et seq.) be and hereby are to continue in force and effect for the period January 1, 2014 through December 31, 2014, as follows, to wit:   

Ordinance 1931 – Real Estate Transfer Tax – at a rate of one (1%) percent; shared equally with the School District;

Ordinance 1932 – Earned Income Tax – at a rate of one and Thirty-Five Hundredths (1.35%) Percent on earned income and net profits of Residents of the City of Hazleton, and One and Eighty-Five Hundredths (1.85%) Percent for Non-Residents of the City of Hazleton comprised of first, the maximum rate authorized under Section 311(3) of the Local Tax Enabling Act of One (1%) Percent on earned income and net profits of  Residents and Non-Residents of the City of Hazleton for general fund purposes; and second, the additional rate authorized under Section 607(f) of the Municipal Pension Plan Funding Standard and Recovery Act (53 P.S. § 895.101 et seq.) of Thirty-Five Hundredths (0.35%) Percent on earned income and net profits for Residents, and Eighty-Five Hundredths (0.85%) Percent on earned income and net profits for Non-Residents of the City of Hazleton to defray the additional costs required to be paid pursuant to the Municipal Pension Plan Funding Standard and Recovery Act for the City of Hazleton Municipal Pension and Retirement Benefits.

Ordinance 1933 – Per Capita Tax – Ten ($10.00) Dollars.

SECTION 2 –  Ordinances enacted under the Third Class City Code, Act of June 23, 1931 (P.L. 932, No. 317), re-enacted and amended June 28, 1951 (P.L. 662, No. 164), and the Optional Third Class City Charter Law, Act of July 15, 1957 (P.L. 901, No. 399), as amended, Article XXV, Section 2531, be and hereby are to continue in force and effect for the period January 1, 2014 through December 31, 2014, as follows, to wit:

Ordinance 1949 – Residence Tax – Five ($5.00) Dollars.

SECTION 3 –  Any and all Ordinances or parts of Ordinances inconsistent with this Ordinance be and the same are hereby repealed.

ORDAINED AND ENACTED by Council this 19th day of December, 2013.