[Ord. 191A, 12/4/2001, § 1]
This part shall be known as the "Solebury Township Earned Income
Tax Ordinance."
[Ord. 191A, 12/4/2001, § 2]
This part is enacted and adopted under and by virtue of the
authority of the Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901
et seq., the "Local Tax Enabling Act," and its supplements and amendments.
This Act is incorporated herein by reference except that where options
are provided in §§ 13 and 14 of the Act (53 P.S. §§ 6913
and 6914), this part designates the options selected.
[Ord. 191A, 12/4/2001, § 3; as amended by Ord.
2007-4, 5/17/2007, § 1]
1.
A tax for general revenue purposes in the amount of 1% is hereby
imposed on earned income, including, inter alia, salaries, wages,
commissions, bonuses, incentive payments, fees, tips and other compensation
received by residents of Solebury Township, and on earned income,
including, inter alia, salaries, wages, commissions, bonuses, incentive
payments, fees, tips and other compensation received by nonresidents
of Solebury Township for work done or services performed or rendered
in Solebury Township and on the net profits received from businesses,
professions or other activities conducted in Solebury Township by
nonresidents of Solebury Township, beginning January 7, 2002, and
continuing for each succeeding year.
2.
Exemption. Residents of Solebury Township whose total earned income
and net profits from all sources for a specified calendar year is
$5,000 or less shall be exempt from this tax for the applicable calendar
year.
[Ord. 191A, 12/4/2001, § 4]
1.
Net Profits.
A.
For 2002. Every taxpayer making net profits shall, on or before April
15, 2002, 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 7, 2002, and ending December 31, 2002,
and pay to the Officer in quarterly installments the tax due thereon,
and on or before April 25, 2003, shall file a final return showing
the amount of net profits received during the period beginning January
7, 2002, and ending December 31, 2002, the total amount of tax due
thereon and the total amount of 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.
B.
After 2002. Every taxpayer making net profits in any year succeeding
2002 shall, on or before April 15th 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 § 6913(III)(A)(1)
of the Local Tax Enabling Act, as amended, and § 6913(III)(A)(2)
and (3), where applicable.
2.
Earned Income.
A.
For 2002. Every taxpayer shall, on or before April 15, 2003, 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 other compensation, (other than
net profits) received during the period beginning January 7, 2002,
and ending December 31, 2002, the total tax due thereon, the amount
of tax paid 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 2002. For the year succeeding the year 2002, every taxpayer
shall make and file final returns and pay the taxes due, as provided
in § 6913(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, as provided in § 6913(III)(B)(2)
of the Local Tax Enabling Act, as amended.
[Ord. 191A, 12/4/2001, § 5]
1.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the corporate limits of Solebury
Township shall deduct the tax imposed by this part on the earned income
due to his employee or employees and shall file quarterly returns
and final returns and pay quarterly to the Officer, the amount of
taxes deducted, as set forth in § 6913(IV) of the Local
Tax Enabling Act, as amended, except that:
A.
On or before January 31, 2003, and in succeeding years, every employer
shall file with the Officer:
(1)
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 7, 2002, or the current
year.
(2)
A return withholding statement for each employee employed during
all or any part of the period beginning January 7, 2002, and ending
December 31, 2002, or 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 subdivisions 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.
2.
Every employer who discontinues business prior to December 31 of
the current year shall within 30 days after discontinuance of business
file the returns and withholding statements hereinabove required and
pay the tax due.
[Ord. 191A, 12/4/2001, § 6]
The Income Tax Officer shall be selected from time to time by
resolution of the Board of Supervisors of Solebury Township and shall
receive such compensation for his services and expenses as determined
from time to time by the Solebury Township Board of Supervisors. Such
Officer shall have the powers and duties, and be subject to the penalties,
provided in the Local Tax Enabling Act, as amended.
[Ord. 191A, 12/4/2001, § 7]
The tax imposed in § 24-103 of this part shall not be levied on net profits of any person, institution, or organization as to whom it is beyond the power of the Board of Supervisors of Solebury Township to impose said tax under the Constitution of the United States of America or the constitution and laws of the Commonwealth of Pennsylvania.
[Ord. 191A, 12/4/2001, § 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 Solebury 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. 191A, 12/4/2001, § 9]
Enforcement and penalties for the nonpayment of any tax imposed
hereunder may be pursued and imposed by Solebury Township as authorized
in the Local Tax Enabling Act, § 13(VII), (VIII), and (IX).
