[Adopted 10-23-1989 by Ord. No. 89-3]
This article shall be known as the "Earned Income
Tax Ordinance" of Warwick Township, Bucks County, Pennsylvania, hereinafter
called "Township."
This article 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 Sections 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 Sections 13 and
14, this article designates the options selected and except as and
where hereinafter specifically provided otherwise.
As used in this article, the following terms
shall have the meanings indicated:
The calendar year for which the tax is levied.
The calendar year following the current year.
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 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 on an annual basis for each
succeeding year.
A.
Net profits.
(1)
Every taxpayer making net profits shall, on or before April 15 of the current year, make and file with the Income Tax Officer, selected by the Township in accordance with § 171-38 hereof, on a form prescribed or approved by the Officer, a declaration of his estimated net profits during the period beginning January 1 and ending December 31 of the current year and pay to the Officer in four equal quarterly installments the tax due thereon as follows: the first installment at the time of filing the declaration and the other installments on or before June 15 of the current year, September 15 of the current year, and January 15 of the succeeding year, respectively.
(2)
Any taxpayer who first anticipates a net profit after
April 15 of the current year shall make and file the declaration hereinabove
required on or before June 15 of the current year, September 15 of
the current year, or December 31 of the current year, whichever of
these dates next follows the date on which the taxpayer first anticipates
such net profit, and paid to the Officer in equal installments the
tax due thereon on or before the quarterly payment dates which remain
after the filing of the declaration.
(3)
Every taxpayer shall, on or before April 15 of the
succeeding year, make and file with the Officer on a form prescribed
or approved by the Officer a final return showing the amount of net
profits earned during the period beginning January 1 of the current
year and ending December 31 of the current year the total amount of
tax due thereon and the total amount of tax paid therein. 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. Any taxpayer may, in lieu of paying the fourth
quarterly installment of his estimated tax, elect to make and file
with the Officer on or before January 31 of the succeeding year, the
final return as hereinabove required.
B.
Earned income.
(1)
Every taxpayer shall, on or before April 15 of the
succeeding year, 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 and ending December 31 of the current year 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.
(2)
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 collections at source
shall make and file with the Officer quarterly returns and shall pay
quarterannually the amount of tax shown as due on such returns, all
as provided in Section 13(III)(B)(2) of the Local Tax Enabling Act,
as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6913,
Subsection IIIB(2).
A.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the corporate
limits of the Township shall deduct the tax imposed by this article
on the earned income due to his employee or employees and shall file
quarter returns and final returns and pay quarterly to the Officer
the amount of taxes deducted, all as set forth in Section 13, IV of
the said Local Tax Enabling Act, its supplements and amendments,[1] except that on or before February 28, 1991, 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 1, 1990,
and ending December 31 of the current year.
(2)
A return withholding statement for each employee employed
during all or any part of the period beginning January 1 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 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.
[1]
Editor's Note: See 53 P.S. § 6913,
Subsection IV.
B.
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.
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 or her 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.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101
et seq.
The tax imposed in § 171-36 of this article 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.
A.
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, 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.
B.
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.
