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:
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.
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.
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.
Enforcement and penalties for the nonpayment
of any tax imposed hereunder may be pursued and imposed by the Township
as authorized in the Local Tax Enabling Act, Section 13 VII, VIII
and IX.