This article shall be known as the "Earned Income Tax Ordinance"
of New Britain Borough, Bucks County, Pennsylvania, hereinafter called
"Borough."
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 Section
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.
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 Borough, and on earned income, including
inter alia, salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by nonresidents of the
Borough for work done or services performed or rendered in the Borough,
and on the net profits received from businesses, professions or other
activities conducted by residents of the Borough, and the net profits
received from businesses, professions or other activities conducted
in the Borough by nonresidents of the Borough, beginning January 1,
1990, and continuing for each succeeding year.
The Income Tax Officer shall be selected from time to time by
resolution of the Borough Council and shall receive such compensation
for his services and expenses as determined from time to time by the
Borough Council. 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 §
397-6 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 Borough Council 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 Borough as authorized
in the Local Tax Enabling Act, Section 13(VII), (VIII) and (IX).