PAGE TWO
The Mount Joy
THE BULLETIN, MOUNT JOY,
BULLETIN
MOUNT JOY, PENNA.
Published Weekly on Wednesdays
Except Fourth of July Week and Christmas Week
(50 Issues Per Year)
11 EAST MAIN STREET, MOUNT JOY, PENNA, 17552
In the heart of fabulous Lancaster Couniy.
Richard A. Rainbolt
Editor
and.
Publisher
Subscription Rate - $2.50 per year by mail.
Advertising Rates upon request.
Entered as the post office at Mount Joy, Penna., as sec
ond class mail under the Act
of March 3, 1879.
LEGAL NOTICES
_—__.
__-..
= ed 4 cen ———
en
DONEGAL UNION SCHOOL
DISTRICT BUDGET AND
PER CAPITA TAX NOTICE
The proposed 1966-67 Bud-
get of the Donegal Union
School District is available
for public inspection during
school hours at the office of
Donegal High School, R.D. 1,
Mount Joy, Pennsylvania and
will be presented for final
adoption at a school board
meeting in said high school
at 7:30 p.m. (daylight saving
time), Thursday, June 16,
19686.
Persons becoming inhabit:
ants af the school district or
attaining the age of 21 years
therein are required by law,
within 12 months thereafter
under penalty of payment of
a doubled per capita tax), to
give notice of such acquisi-
tion of residence or attain-
ment of age. Please contact
the secretary of the board,
Dorothy J. Engle, at Donegal
High School, RD. 1, Mount
Joy, or mail to P. O. Box 297,
Mount Joy, Pennsylvania.
DONEGAL UNION
SCHOOL DISTRICT
By: Dorothy J. Engle
10-3¢ Secretary
AN ORDINANCE
IMPOSING A TAX ON
EARNED INCOME AND NET
PROFITS OF INDIVIDUAL
RESIDENTS OF THE BOR-
OUGH OF MOUNT JOY,
LANCASTER COUNTY, PA.
BE IT ORDAINED by the
Borough Council of the Bor-
ough of Mount Joy, under au-
thority of “The Local Tax
Enabling Act’ approved De-
cember 31, 1965, P.L.. No. 511
(hereinafter referred to as
the “Enabling Act”), as fol-
lows:
Section 1. Imposition of
Tax: Definitions
(a) A tax for general reve-
nue purposes, at the rate of
1% of 1%, is hereby imposed
on earned income received
and net profits earned by in-
individual residents of this
Borough during the calendar
year 1866 (or taxpayer's fisc-
al year beginning in said cal-
endar year) and during each
year thereafter (on a calend-
ar or taxpayer fiscal year ba-
sis), without re-enactment,
until this ordinance shall be
repealed or the rate of tax
changed.
(b) The terms ‘earned in-
ome”, “net profits” and ‘‘resi-
dents” used in this Section,
and the terms ‘current year”,
“preceding year”, ‘Income
Tax Officer”, “employer” and
“taxpayer” used elsewhere in
this ordinance shall have the
meanings ascribed to them in
the Enabling Act: and ll
other words defined in the
Enabling Act; when used in
this ordinance, shall have the
meanings ascribed to them in
, said Act.
Section 2. Returns and
Payments By Taxpayers
(a) Every taxpayer earning
net profits or receiving earn-
ed income in the current year
shall, on or before April 14
of the succeeding year, make
and file with the Income Tax
Officer a return thereof (on
forms, and furnishing infor-
mation. preceribed by the In-
come Tax Officer) and pav
the tax (or balance thereof
after crediting emnloyers’
withholding) due thereon.
(b) Further details concer-
nine taxnavers’”’ pavment and
making returns of tax levied
by this ordinance are set
forth in the mandatory pro-
visions, and also in the op-
tional provisions (hereby ac-
cepted by this Borough) relat-
ing to annual or final returns
and annual payments of tax,
in Section 13 (III) of the En-
abling Act. This Borough
‘rejects the optional provisions
in said Section 13 (III) relat-
fine to filing of declarations of
estimated net profits and
quarterly returns and pay-
ments of tax by taxpayers;
{and no such declarations or
quarterly returns or pay-
ments by taxpayers (as dis-
tinguished from witholding
employers) are required by
t this ordinance.
Section 3. Employers’
Collection at Source:
Commission:
(a) Every employer within
‘this Borough is required to
| register, to deduct from em-
ployees’ earned income, to
file quarterly reports and to
make remittances, and to do
other acts as fully set forth
in Section 13 (IV) of the En-
abling Act.
(b) Any employer who has
no place of business in this
Borough, but who desires,
for the convenience and with
the consent of his employees
residing in this Borough, to
deduct tax hereunder from
such employees’ wages, shall
be entitled to the commission
hereafter allowed, and shall
become subject to all obliga-
tions of timely filing of re-
turns, reports and remittanc-
es, and of maintaining and
disclosing records, and to all
interest and penalties with
respect to such tax as he may
actually deduct, in all re-
speets. and with the same in-
cidents., as though he were a
resident employer. But no
such deduction shall obligate
such emplover to make fu-
ture deductions.
(c) Tax deducted from wasg-
es by an employer shall at all
times be and remain the
nronerty of this Borough, and
shall constitute a trust fund
in the employer's hands un-
til remitted to the Income
Tax Officer; and deduction
of tax from wages shall, as
between the employee and
this Borough, constitute pay-
ment of the tax by the em-
ployee, regardless of any in-
solvency or failure to remit
on the employer's part.
(d) Every employer who
shall deduct tax from wages,
and remit it, together with
all reauired returns and re-
norts, to the Income Tax Of-
ficer within the required
times, shall be entitled to de-
duct from each such remit-
tance a commission of 2% of
the tax withheld as compen-
cation for service performed
thereby for this Borough.
Section 4. Income Tax
Officer
This Borough hereby desig-
nates Lancaster County Tax
collection Bureau (an unin-
corporated agency organized
and operated jointly by the
school districts of Lancaster
County) as its Income Tax
Officer to perform all the du-
ties, be subject to all the re-
quirements, and have all the
nowers prescribed by Section
13 (V) of the Enabling Act.
Said Bureau shall receive
such compensation for its ser-
vices as it and this Borough
may agree upon from time to
time.
Section 5. Suit For Collection
Of Tax: Interest & Penalties:
Incornoration of All Present
and Future Enabling Act
Provisions
(a) Suits for collection of
tax are hereby authorized.
and
interest and penalties”
shall be imposed, as provided
in Section 13 (VII) and (VIII)
of the Enabling Act. :
(b) Notwithstanding prior
mention in this ordinance for
convenience of reference on-
ly, of spocific sub-sections of
Section 13 of said Act, all
provisions of the entire Sec-
tion 13 of said Act, except
optional provisions specifical-
ly excluded in Section 2 (b)
of this ordinance are hereby
ance by this reference, as re:
quired by the Enabling Act.
Any provisions which any fu-
ture supplements to or ‘amend-
ments of the Enabling Act
may requre to be included in
or construed to be a part of
any tax on earned income or
net profits, or any ordinance
levying the same, shall auto-
matically become a part of
this ordinance upon the ef-
fective date of such suppel-
ment or amendment, without
the need for formal amend-
ment of this ordinance by
the Council of this Borough.
Section 6. Deductions: Losses:
Exemptions
(a) Employee’s Unreimburs-
ed Business Expenses—Busi-
ness expenses for which an
employee has not been reim-
bursed and which are deduct-
ible from wages in his Fed-
eral Income Tax Return in
computing total income,
shall be deductible in com-
puting earned income under
this ordinance.
(b) Losses — Losses incur-
red in operation of a busi-
ness shall be deductible from
earned income or from net
profits of another business in
computing the tax: but such
losses mav not be carried ov-
er to another vear.
(¢) Persons Under 16 Years
of Age—This Council finds
(1) that minors of various age
groups have traditionally,
and with judicial sanction,
been considered as compris-
ing separate classes for many
legislative purposes, and (2)
that minors under the age of
sixteen years are for the
most part unemancipated and
subject to compulsory school
attendance and child labor
laws, and therefore for the
most part so lacking in pow-
er fo earn and to have legal
control of money or property
that enforcement of reporting
and collection of tax hereun-
der against them would yield
inconsequential amounts and
would be unduly difficult, ex-
pensive, and not in the pub-
lic interest; and therefore per-
sons under the age of sixteen
vears are hereby exempted
from all liability for tax un-
der this ordinance.
Section: 7. Non-Applicability:
Severability: Construction
With Former Ordinance:
(a) This ordinance shall
not apply to any person or
property as to whom or
which it is beyond the legal
power of this Borough to im-
pose any tax or duty herein
provided for.
(b) If any section, clause,
sentence, or part of this or-
dinance is for any reason ju-
dicially determined to be un-
constitutional, illegal or in-
valid,, such determination
shall not affect or impair any
of the remaining sections,
clauses, sentences or parts
hereof; and it is hereby de-
clared to be the intent of the
Council of this Borough that
this ordinance would have
been adopted even if such
unconstitutional, illegal or
invalid portions had not been
included herein.
(¢) This ordinance, enacted o f
in order to conform to recent
changes in enabling legisla-
tion, is a re-enactment, with-
out substantial change, under
provisions of ‘The Local Tax
Enabling Act” approved Dec.
31, 1965. P.L. No. 511, of this
Borough’s similar tax ordin- |Z
ance, of 1966 enacted under
provisions of the former “Tax
Anything Law” of 1947, P.L.
1145, now repealed; and said
former ordinance and this or-
dinance (so far as relating to
earned income and net profits
for the calendar year 1966)
shall be construed as togeth-
er constituting only a single
enactment, requiring only a
single compliance with the
common requirements of both
orlinonces relating to the
taxpayers’ annual payment
and reporting of tax and to
employers’ withholding of
tax from wages and quarterly
renorting and payment of
withheld tax.
ORDAINED bv Borough
Council of the Borough of
Mount Joy, June 6. 1966.
*** {Turn to page“ 3) apis
PA
WEDNESDAY, JUNE 8, 1966
BUSINESS DIRECTORY
Convenient Reference To Firms Serving Community
® BEAUTY SHOP
Ed Barr's Beauty Shop
169 Center Square
MARIETTA
PHONE 426-1246
(Closed Mondays)
a
* DAIRY PRODUCTS
ELWOOD MARTIN
PENSUPREME PRODUCTS
MILK & ICE CREAM
R.D.2, Ph. Mt. Joy 653-8191
® DRUG STORES
PRESCRIPTIONS
WHEEL CHAIRS - WALKERS
Sale or Rent
Kreamer Pharmacy
Elizabethtown 367-1262
® EXCAVATING
C. ROBERT FRY
GENERAL EXCAVATING
® Residential
@ Industrial
R.D. 2, MANHEIM, PA.
Phone Mount Joy 653-1253
GILLETTE
Foamy
SHAVING CREAM
79...
SUPER-SATURATES
YOUR BEARD!
. * FURNITUR
AUTO REPAIR F E
" RAGE Eberly
STALEY'S GA Prat
General Repairs Co :
Used Cars - Inspections vering
MOUNT JOY 653-5951 | ELIZABETHTOWN R.D. 3
144 Mi. East along Manheim
Road
Call 367-5468
® HOME IMPROVEMENT
ROOFING — SIDING
SPOUTING
RALPH F. KLINE
Mount Joy 653-5771
Lititz 626-7474
Ephrata 733-1224
We're particular about our
work.
® LOANS
Instalment Loan Service Inc.
(LOANS TO $600)
Instalment Consumer
Discount Co.
(LOANS TO $3500)
23 Cent. Sqr., Elizabethtown
PHONE 367-1185
®¢ MASONRY
————
LESTER P. ESHELMAN
MASONRY
Brick - Block - Stone
New and Repair Jobs
Donegal Springs Road
653-0291
® OIL SERVICE
Ty
HOLLINGER OIL
SERVICE
MOUNT JOY, PA. 653-3483
If no answer call 653-4938
ATLANTIC PETROLEUM
PRODUCTS:
Oil Burner Sales & Service
Do claims and double talk make
you doubt you can get any relief
from arthritic and rheumatic pains?
Get 100 STANBACK tablets or 50
STANBACK powders, use as direct-
ed. If you do not get relief, return the
unused part and your purchase price
will be refunded. Stanback Company,
Salisbury, N. C.
RR.
the best
recipe
for
folks
y— newly
A moved
to NAME OF CITY
Take one phone call (or coupon
below), add hostess with baskets
of gifts and information about the
city, stir in genuine hospitality,
and you'll have a generous and
delightful welcome. Just phone
WELCOME NEWCOMERS!
here.
Hostess call on me
ARTHRITIS-RHEUMATISM
® PAINT & BODY WORK
. Carriger
Paini & Body Shop
Cars painted,” Wrecks re-built
Wheel Alignment Services
Rheems 367-6450
® PLUMBING
H. S. MECKLEY & SON
PLUMBING — HEATING
OIL BURNERS
Sales and Service
15 W. Main St., Ph. 653-5981
Leo Kob, Inc.
Heating — Plumbing
Air Conditioning
“Since 1904”
24 South Market Street
Elizabethtown, Pa.
—
® SEPTIC TANKS &
CESSPOOL CLEANING
OLIVER SAGER & SON.
INC.
SEPTIC TANK AND
CESSPOOL CLEANING
Phone 367-1256
11 Sager Rd., Elizabethtown
® SERVICE STATION
<: Use this coupon 10 let us know you're I
Name ___ i
ACESS ee, i
City. }
[] Please have ths Welcome Wagon |
. [J 1 would like to subscribe to the i
[1 I already subscribe to the i
Fill out coupon and mail to Circulation i
NEY’'S CITIES SERVICE
Phone 653-1104
Florin Ward MOUNT JOY