[Ord. 89-09-06, 10/9/1989, § 1]
This Part shall be known as the "Earned Income Tax Ordinance"
of New Britain Township, Bucks County, Pennsylvania, hereinafter called
"Township."
[Ord. 89-09-06, 10/9/1989, § 2]
This Part is enacted and adopted under and by virtue of the
authority of the Act of December 31, 1965, P.L. 1257, effective January
1, 1966, the "Local Tax Enabling Act" and the provisions of §§ 13
and 14 thereof (53 P.S. §§ 6913 and 6914) its supplements
and amendments are incorporated herein by reference, except that where
options are provided in §§ 13 and 14, this Part designates
the options selected.
[Ord. 89-09-06, 10/9/1989, § 3]
A tax for general revenue purposes in the amount of 1% is hereby
imposed on earned income, including inter alia, salaries, wages, commission,
bonuses, incentive payments, fees, tips and other compensation received
by residents of the Township and on earned income, including inter
alia, salaries, wages, commissions, bonuses, incentive payments, fees,
tips and other compensation received by nonresidents of the Township
for work done or services performed or rendered in the Township and
on the net profits received from businesses, professions or other
activities conducted by residents of the Township and the net profits
received from businesses, professions or other activities conducted
in the Township by nonresidents of the Township, beginning January
1, 1990, and continuing for each succeeding year.
[Ord. 89-09-06, 10/9/1989, § 4]
1.
Net Profits.
A.
For 1990, every taxpayer making net profits shall, on or before April
15, 1990, make and file with the Officer on a form prescribed or approved
by the Officer, a declaration of his estimated net profits during
the period beginning January 1, 1990, and ending December 31, 1990,
and pay to the Officer the tax due thereon and on or before April
15, 1991, shall file a final return showing the amount of net profits
received during the period beginning January 1, 1990, and ending December
31, 1990, the total amount of tax due thereon and the total amount
of tax paid thereon. At the time of filing the final return, the taxpayer
shall pay to the Officer the balance of tax due or shall make demand
for refund or credit in the case of overpayment.
B.
After 1990, every taxpayer making net profits in any year succeeding
1990 shall, on or before April 15 of the current year, make and file
with the Officer a declaration of his estimated net profits for the
current year and pay to the Officer the tax due thereon in four equal
quarterly installments, all as provided in § 13(III)(A)(1)(ii)
of the Local Tax Enabling Act, as amended and § 13(III)(A)(2)
and (3), where applicable. On or before April 15 of the year following
every current year, every taxpayer shall file a final return showing
the amount of net profits received during the current year, the total
tax due thereon and the total tax paid. At the time of filing the
final return, the taxpayer shall pay to the Officer the balance of
tax due or shall make demand for refund or credit in the case of overpayment.
2.
Earned Income.
A.
For 1990, every taxpayer shall, on or before April 15, 1991, make
and file with the Officer a final return showing the amount of earned
income, including inter alia, salaries, wages, commissions, bonuses,
incentive payments, fees, tips and compensation (other than net profits)
received during the period beginning January 1, 1990, and ending December
31, 1990, the total tax due thereon, the amount of tax paid thereon
that has been withheld pursuant to the provisions relating to collection
at the source and the balance of the tax due. At the time of filing
said final return, the taxpayer shall pay the balance of the tax due
or shall make demand for refund or credit in the case of overpayment.
B.
After 1990, for the years succeeding the year 1990, every taxpayer
shall make and file final returns and pay the taxes due, all as provided
in § 13(III)(B)(1) of the Local Tax Enabling Act, as amended.
C.
Quarterly Returns. Every taxpayer who is employed for a salary, wage
or other compensation and who received any earned income not subject
to the provisions relating to collection at source, shall make and
file with the Officer quarterly returns and shall pay quarter-annually
the amount of tax shown as due on such returns, all as provided in
§ 13(III)(B)(2) of the Local Tax Enabling Act, as amended.
[Ord. 89-09-06, 10/9/1989, § 5]
1.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the corporate limits of the Township
who employs one or more persons, other than domestic servants, for
a salary, wage, commission or other compensation, who has not previously
registered, shall within 15 days after becoming an employer, register
with the Officer his name and address and such other information as
the Officer may require.
2.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the corporate limits of the Township
who employs one or more persons, other than domestic servants, for
a salary, wage, commission or other compensation, shall deduct at
the time of payment thereof, the tax imposed by this Part on the earned
income due to his employee or employees and shall, on or before April
30 of the current year, July 31 of the current year, October 31 of
the current year and January 31 of the succeeding year, file a return
and pay to the Officer the amount of taxes deducted during the preceding
three-month periods ending March 31 of the current year, June 30 of
the current year, September 30 of the current year and December 31
of the current year, respectively. Such return, unless otherwise agreed
upon between the Officer and employer, shall show the name and Social
Security Number of each such employee, the earned income of such employee
during such preceding three-month period, the tax deducted therefrom,
the political subdivisions imposing the tax upon such employee, the
total earned income of all such employees during such preceding three-month
period and the total tax deducted therefrom and paid with the return.
A.
Any employer who for two of the proceeding four quarterly periods
has failed to deduct the proper tax or any part thereof or has failed
to pay over the proper amount of tax to the Township may be required
by the Officer to file his return and pay the tax monthly. In such
cases, payments of tax shall be made to the Officer on or before the
last day of the month succeeding the month for which the tax was withheld.
3.
On or before February 28, 1991, and in succeeding years, every employer
shall file with the Officer:
A.
An annual return showing the total amount of earned income paid,
the total amount of tax deducted and the total amount of tax paid
to the Officer for the period beginning January 1, 1990, and ending
December 31, 1990, or the current year.
B.
A return withholding statement for each employee employed during
all or any part of the period beginning January 1 of the current year
and ending December 31 of the current year, setting forth the employee's
name, address and Social Security Number, the amount of earned income
paid to the employee during said period, the amount of tax deducted,
the political subdivision imposing the tax upon such employee and
the amount of tax paid to the Officer. Every employer shall furnish
two copies of the individual return to the employee for whom it is
filed.
4.
Every employer who discontinues business prior to December 31 of
the current year shall within 30 days after discontinuance of business
file returns and withholding statements hereinabove required and pay
the tax due.
5.
Except as otherwise provide in § 24-209 of this Part, every employer who willfully or negligently fails or omits to make the deductions required by this section shall be liable for payment of the taxes which he was required to withhold to the extent that such taxes have not been recovered from the employee.
6.
The failure or omission of any employer to make the deductions required
by this section shall not relieve any employee from the payment of
the tax or from the complying with the requirements of this Part relating
to the filing of declarations and returns.
[Ord. 89-09-06, 10/9/1989, § 6]
The Income Tax Officer shall be selected, from time to time,
by resolution of the Board of Supervisors and shall receive such compensation
for his services and expenses as determined, from time to time, by
the Township Supervisors. Such Officer shall have the powers and duties
and be subject to the penalties provided in the "Local Tax Enabling
Act," its supplements and amendments.
[Ord. 89-09-06, 10/9/1989, § 7]
The tax imposed in § 24-203 of this Part shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of the Township Supervisors to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
[Ord. 89-09-06, 10/9/1989, § 8]
Payments of any tax on income to any state other than Pennsylvania
or to any political subdivision thereof by residents thereof pursuant
to any state or local law, to the extent that such income includes
salaries, wages, commissions, bonuses, incentive payments, fees, tips
and other compensation or net profits of businesses, professions or
other activities but in such proportions as hereinafter set forth
shall be credited to and allowed as a deduction from the liability
of such person for the tax imposed by this Part on salaries, wages,
commissions, bonuses, incentive payments, fees, tips and other compensation
or net profits of businesses, professions or other activities, if
residents of the Township receive credits and deductions of a similar
kind to a like degree from the tax on income imposed by the other
state or political subdivision thereof. Where a credit or a deduction
is allowable, it shall be allowed in proportion to the concurrent
periods for which taxes are imposed by the other state or respective
political subdivisions, but not in excess of the amount previously
paid for a concurrent period.
[Ord. 89-09-06, 10/9/1989, § 9]
Enforcement and penalties for the non-payment of any tax imposed
hereunder may be pursued and imposed by the Township as authorized
in the Local Tax Enabling Act, §§ 13(VII), 13(VIII)
and 13(IX).
[Ord. 00-10-01, 10/23/2000, § 1]
The provisions of the Open Space Lands Act, Act 153 of 1996,
32 P.S. § 5001 et seq., as hereafter amended, supplemented,
modified or reenacted by the General Assembly of Pennsylvania, are
incorporated herein by reference thereto. Additionally, the provisions
of § 6913 of the Local Tax Enabling Act, P.L. 1257, No.
511, December 31, 1965, 53 P.S. § 6901-24 (1982), as hereafter
amended, supplemented, modified or reenacted by the General Assembly
of Pennsylvania, are incorporated herein by reference thereto, except
to the extent that options are provided in said § 6913,
this Part designates the option selected and except as and where hereinafter
specifically provided otherwise.
[Ord. 00-10-01, 10/23/2000, § 2; as amended by
Ord. 2013-12-01, 12/2/2013, Art. I]
1.
A tax for the purpose of retiring the indebtedness in purchasing
interest in real property and for making additional acquisitions of
real property for the purpose of securing open space pursuant to the
Open Space Lands Act, Act 153 of 1996, 32 P.S. § 5001 et
seq., of 0.125% is hereby imposed on:
2.
The tax levied under Subsection 1A of this section shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on their behalf to any person who is employed by or renders services to them. The tax levied under Subsection 1A of this section will relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or proprietor, either individually or in an association with some other person or persons.
[Ord. 00-10-01, 10/23/2000, § 3]
1.
Every taxpayer whose net profits are subject to the tax imposed by
this Part shall file a declaration of their net profits for the current
year and shall pay the tax due thereon in annual installment, all
as provided in § 6913(III)(A)(1)(i) of the Local Tax Enabling
Act or estimated net profits for the current year and shall pay the
tax due thereon in quarterly installments, all as provided in § 6913(III)(A)(1)(ii)
of the Local Tax Enabling Act.
2.
Every taxpayer whose earning are subject to the tax imposed by this
Part shall make and file final returns to the Earned Income Tax Officer
(hereinafter "Officer") for the balance of the tax due, as provided
in § 6913(III)(B) of the Local Tax Enabling Act.
3.
Every taxpayer whose earnings are not subject to collection at the
source, shall file quarterly returns and shall pay quarter-annually
the amount of tax shown as due on such returns all as provided in
§ 6913(III)(B)(2) of the Local Tax Enabling Act.
4.
The Officer is hereby authorized to provide by regulation, subject
to the approval of the New Britain Township Board of Supervisors,
that the return of an employer or employers, showing the amount of
tax deducted by said employer or employers from the salaries, wages
or commissions of any employee and paid by him or them to the Officer
shall be accepted as the return required of any employee whose sole
income, subject to the tax or taxes under this Part, is such salary,
wages or commissions.
[Ord. 00-10-01, 10/23/2000, § 4]
Every employer having an office, factory, workshop, branch,
warehouse or other place of business within New Britain Township who
employs one or more persons, other than domestic servants, for a salary,
wage, commission or other compensation, shall register with the Officer,
deduct the tax imposed by this Part on the earned income of those
employees subject to the tax and shall make and file quarterly returns
and final returns and pay quarterly to the Officer the amount of taxes
deducted, all as provided in § 6913(IV) of the Local Tax
Enabling Act.
[Ord. 00-10-01, 10/23/2000, § 5]
The Earned Income Tax Officer shall be the same person or corporation
by the Board of Supervisors of New Britain Township to collect the
existing general revenue earned income tax.
[Ord. 00-10-01, 10/23/2000, § 6]
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of said tax and an additional
penalty of 1/2% of the amount of the unpaid tax for each month or
fraction thereof which the tax remains unpaid shall be added and collected.
Where suit is brought for recovery of any such tax, the person liable
therefor shall, in addition, be liable for the costs of collection
and the interest and penalties herein imposed.
[Ord. 00-10-01, 10/23/2000, § 7]
1.
Any person who fails, neglects or refuses to make any declaration
or return required by this Part, any employer who fails, neglects
or refuses to register or to pay the tax deducted from his employees
or fails, neglects or refuses to deduct or withhold the tax from his
employees, any person who refuses to permit the Officer or any agent
designated by him to examine his books, records and papers and any
person who knowingly makes any incomplete, false or fraudulent return
or attempts to do anything whatsoever to avoid the full disclosure
of the amount of their net profits or earned income in order to avoid
the payment of the whole or any part of the tax imposed by this Part
shall, upon conviction therefor before any Magisterial District Judge
or court of competent jurisdiction, be sentenced to pay a fine of
not more than $500 for each offense and costs and, in default of payment,
to be imprisoned for a period not exceeding 30 days.
2.
Any person who divulges any information which is confidential under
the provisions of this Part shall, upon conviction therefor before
any Magisterial District Judge or court of competent jurisdiction,
be sentenced to pay a fine of not more than $500 for each offense
and costs and, in default of payment, to be imprisoned for a period
not exceeding 30 days.
3.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this or any other
ordinance.
4.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this Part shall not
excuse them from making such declaration or return.
