The provisions of § 6913 of the Local
Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. §§ 6901
through 6924 (1982), as hereafter amended, supplemented, modified
or reenacted by the General Assembly of Pennsylvania, are incorporated
herein by reference hereto; except to the extent that options are
provided in said § 6913, this article designates the option
selected and except as and where hereinafter specifically provided
otherwise.
As used in this article, the following terms
shall have the meanings indicated:
ASSOCIATION
A partnership, limited partnership, or any other unincorporated
group of two or more persons.
BUSINESS
An enterprise, activity, profession or any other undertaking
of an unincorporated nature conducted for profit, or ordinarily conducted
for profit, whether by persons, partnership, association or any other
entity.
CORPORATION
A corporation or joint stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory, foreign country or dependency.
DOMICILE
The place where one lives and has his permanent home, and
to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the voluntary fixed place of habitation
of a person, not for a mere special or limited purpose, but with the
present intention of making a permanent home, until some event occurs
to induce him to adopt some other permanent home. In the case of businesses,
or association, the domicile is that place considered as the center
of business affairs and the place where its functions are discharged.
EARNED INCOME
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered, whether directly or through
an agent, and whether in cash or property; not including, however,
wages or compensation paid to persons on active military service,
periodic payments for sickness, disability other than regular wages
received during a period of sickness, disability or retirement or
payments arising under Workmen's Compensation Acts, Occupational Disease
Acts and similar legislation, or payments commonly recognized as old
age benefits, retirement pay or pensions paid to persons retired from
service after reaching a specific age or after a stated period of
employment, compensation payments by any governmental agency, or payments
to reimburse expenses, or payments made by employers, or labor unions
for wage and salary supplemental programs, including, but not limited
to, programs covering hospitalization, sickness, disability or death,
supplemental unemployment benefits, strike benefits, Social Security
and retirements.
EMPLOYER
A person, partnership, association, corporation, institution,
governmental body or unit or agency, or any other entity employing
one or more persons for a salary, or any other entity employing one
or more persons for a salary, wage, commission or other compensation.
INCOME TAX OFFICER OR OFFICERS
A person, public employee or private agency designated by
the governing body to collect and administer the tax on earned income
and net profits.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, except corporations, after provision for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis, in accordance with the accounting system
used in such business, profession, or other activity, but without
deduction of taxes based on income.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside the taxing district.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district.
TAXPAYER
A person, partnership, association, or any other entity required
hereunder to file a return of earned income or net profits, or to
pay a tax thereon.
A tax at the rate of 1% on each dollar is hereby
imposed on all earned income and net profits, as defined herein, earned
by residents of the Township of Upper Southampton and on all earned
income and net profits earned by nonresidents of the Township of Upper
Southampton for work done or services performed or rendered in said
township. This tax shall become effective April 1, 1991, and shall
remain in effect thereafter on a calendar year basis without annual
reenactment unless the rate of tax is subsequently changed.
The earned income tax officer shall be selected
from time to time by resolution of, and shall receive such compensation
for his services and expenses as determined from time to time by,
the Board of Supervisors. Such officer shall have the powers and duties,
and shall be subject to the penalties, as provided in § 6913,
Subdivisions V, VI, and VII, of the Local Tax Enabling Act.
[Amended 4-20-1993 by Ord. No. 305]
A. No person, corporation, or entity shall move into
or cause his personal property to be moved into any residential or
nonresidential building without first having notified the township
of the intent to do so. Said notification shall be made in duplicate
on forms prepared by the township.
B. Notification forms. Notification forms shall be available
at the township office during normal business hours. The forms shall
set forth the name of the applicant, the location of the premises,
the name of the owner, the address of the owner, the nature of the
proposed use of the building, the nature of the use of the building
by the previous owner, and the length of time that the prior use had
been conducted by prior owners, and, if the property is used for residential
purposes, the name and ages of all occupants.
C. Tenant reporting. In addition to the notification
required above, the owners of all tenant-occupied property shall file
with the township, on or before July 15 of each year, reports identifying
any lessor or sublessor of property in Upper Southampton Township.
This requirement shall apply to the owners of all residential, commercial,
institutional, and/or industrial property. The reporting shall be
in duplicate on forms prepared by the township, and shall set forth
the name and mailing address of the owner, the names and mailing addresses
of all occupants of the leased premises, the use proposed for the
building, and the nature of the use conducted by the previous owner/tenant.
The annual reporting shall be supplemented within 15 days of any change
in occupancy of the leased premises.
D. Compliance with other ordinances. Compliance with the requirements of this section shall not relieve any individual or entity of the necessity of compliance with the requirements of Chapter
134 of the Upper Southampton Township Code of Ordinances which sets forth requirements for certificates of occupancy.
If for any reason the tax is no 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 1% of the amount of the unpaid tax
for each month or fraction thereof during which the tax remains unpaid,
shall be added and collected. Where suit is brought for the recovery
of any such tax, the person liable therefore shall, in addition, be
liable for the costs of collection and the interest and penalties
herein imposed.