25 Pa. Commw. 77 | Pa. Commw. Ct. | 1976
Opinion by
Forest City Regional School District, which includes Herrick Township in Susquehanna County, adopted on May 10, 1965 an earned income tax resolu
Nicholas Urda (Urda), a resident of Herrick Township, earned $11,615.69 in wages for the year 1973. Urda refused, on request of G. W. Dakoski, Tax Collector for Herrick Township, to pay the applicable earned income tax for the year 1973. The tax collector filed a suit against Urda for collection of the claimed tax and obtained a judgment against Urda for the amount of $58.08, together with interest and costs. This appeal followed, and we affirm the order of the Court of Common Pleas of Susquehanna County.
In determining the validity of local municipal taxation, our case law places a very heavy burden on those who seek to upset such taxation. Campbell v. Coatesville Area School District, 440 Pa. 496, 270 A. 2d 385 (1970). Here, Urda, without citation of any case authority, challenges the tax ordinance in question on the basis of his personal opinion that the school district’s earned income tax is unconstitutional because his “wages are taxed by the Federal Government, the Commonwealth of Pennsylvania and the Forest City Regional School District”. Further, Urda asserts that the tax is fatally defective and not uniform in its application because it is computed on the gross incomes of individuals and the net incomes of businesses. Finally, Urda contends that the “Commonwealth has pre-empted this field of taxation with the passage of the State Income Tax”.
Concerning the preemption argument made by Urda, suffice it to mention that Section 3 of the Act of August 31, 1971, P. L. 362, repealed prior Article III of the Tax Eeform Code of 1971, Act of March 4, 1971, P. L. 6, 72 P.S. §7101 et seq., and Section 4 amended the Act by adding certain sections, including the Saving Clause, Section 359, 72 P.S. §7359, which reads as follows:
“ (a) Notwithstanding anything contained in any law to the contrary, the validity of any ordinance or part of any ordinance or any resolution or part of any resolution, and any amendments or supplements thereto now or hereafter enacted or adopted by any political subdivision of this Commonwealth for or relating to the imposition, levy or collection of any tax, shall not be affected or impaired by anything contained in this article.”
Finally, Ur da’s claim that it is unconstitutional for more than one governing body to tax his wages is one that is without merit. We are unaware of any authority for such a proposition, and Urda has not invited our attention to any such holding. Sympathetic as we might be to such a conclusion, we do not perceive any legal merit in it.
Order affirmed.