[Ord. 478A, 1/16/1990, § 1]
This Part 1 shall be known as the "Earned Income Tax Ordinance"
of Warminster Township, Bucks County, Pennsylvania, hereinafter "Township."
[Ord. 478A, 1/16/1990, § 2; as amended by Ord.
737, 1/19/2017]
This Part 1 is enacted and adopted under and by virtue of the authority of Act 32 of 2008, amending the Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901 et seq. and 53 P.S. § 6924.101 et seq., the Local Tax Enabling Act (the "Act"), and its supplements and amendments, and, in particular, Chapter 5 of the Act, Consolidated Collection of Local Income Taxes.
[Ord. 478A, 1/16/1990, § 3]
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 in the Township by nonresidents of the Township
beginning January 1, 1990, and continuing for each succeeding year.
[Ord. 478A, 1/16/1990, § 4; as amended by Ord.
578, 6/13/2002, § 1; Ord. 737, 1/19/2017]
1.
Net profits. On or before April 15, every taxpayer shall make and file with the Tax Collection Officer (the "Officer") appointed by the tax collection district in accordance with Chapter 5 of the Act,[1] on a form prescribed or approved by the Officer, a declaration
of his estimated net profits during the preceding calendar year and
pay to the Officer, in quarterly installments, the tax due thereon
and, on or before April 15, shall file a final return showing the
amount of net profits received during the preceding calendar year,
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.
[1]
Editor's Note: See 53 P.S. § 6924.501 et seq.
2.
Earned income.
A.
On or before April 15, every taxpayer shall 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 preceding calendar year, 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.
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 the 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 Chapter 5 of the Act, as amended.
[Ord. 478A, 1/16/1990, § 5; as amended by Ord.
578, 6/13/2002, § 1; Ord. 737, 1/19/2017]
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, shall register with the Officer within 15 days of becoming an employer, providing such information as required by Chapter 5 of the Act, as amended, and shall comply with the withholding and remittance requirements set forth in Section 512 of the Act, 53 P.S. § 6924.512, as amended.
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. 478A, 1/16/1990, § 6; as amended by Ord.
737, 1/19/2017]
The Officer shall be selected from time to time by resolution of the Tax Collection Committee and shall receive compensation in accordance with Chapter 5 of the Act, as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6924.501 et seq.
[Ord. 478A, 1/16/1990, § 7]
The tax imposed in § 24-103 of this Part 1 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. 478A, 1/16/1990, § 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 1 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 other states or respective
political subdivisions, but not in excess of the amount previously
paid for a concurrent period.
[Ord. 478A, 1/16/1990, § 9; as amended by Ord.
533, 10/1/1996, § 1; Ord. 578, 6/13/2002, § 1;
Ord. 737, 1/19/2017]
1.
Any person who fails, neglects, or refuses to make any declaration or return required by this Part 1, 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 his net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by this Part 1 shall be subject to the penalties set forth in Chapter 5 of the Act, as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6924.501 et seq.
3.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this Part 1 shall not
excuse him from making such declaration or return.
4.
In addition to any other remedies as set forth herein or as set forth
in the Act, as amended, any person or employer violating or conspiring
to violate any provision of this Part 1 or the Act shall, upon conviction
thereof, be sentenced to pay a fine of not more than $500 for each
offense, and costs, and, in default of payment, be imprisoned for
a period not exceeding 90 days. For the purpose of this Part 1, each
day shall constitute a separate violation.
[Ord. 478A, 1/16/1990, § 11; as amended by Ord.
737, 1/19/2017]
This Part 1 shall become effective on the first day of January
2011.
