This article shall be known and cited as the Union Township
"Earned Income and Net Profits Tax Ordinance."
The subject matter of this article is the assessing, levying
and imposing of a tax on earned income and net profits for this year
and every following year. The monies collected from this tax are for
general revenue purposes.
Each employer within Union Township who employs one or more
persons on a salary, wage, commission or other compensation basis
shall deduct, monthly or more often than monthly, at the time of the
payment thereof, the tax of 1% of salaries, wages, commissions or
other compensations due by the said employer to the said employee
and shall make a quarterly return to the Income Tax Collector for
each quarter of every calendar year on or before the 30th day of the
month following the termination of the quarter for which the return
is made and shall, on or before said date, pay to the Income Tax Collector
the amount of the tax so deducted. Said quarterly returns shall set
forth the amount of payroll for the period, the amount of the payroll
paid to the nonresidents for work done outside Union Township, the
net amount of payroll subject to the tax, the amount of tax withheld
and the amount of tax paid to the Income Tax Collector. In addition
to said quarterly returns, each said employer shall annually, on or
before January 30 of the calendar year succeeding its tax withholdings,
file a return with the Income Tax Collector, which shall set forth
the names and residences of each employee of said employer during
all or any part of the preceding year; the amount of salaries, wages,
commissions or other compensation earned during such preceding year
by each of such employees, together with such other pertinent information
as may be required. Provided, however, that the failure or omission
by an employer, either residing within or outside Union Township,
to make such return and/or pay such tax shall not relieve the employee
from the payment of such tax and the compliance with such regulations,
with respect to making return and payments thereof, as may be fixed
in this article.
All taxes assessed, levied and imposed by this article remaining
unpaid after they become due shall bear interest in addition to the
amount of the unpaid tax at the rate of 6% per year, and the persons
upon whom said taxes are imposed shall be further liable to a penalty
of 1% of the amount of the unpaid tax for each month or fraction of
a month for the first six months of nonpayment.
All taxes assessed, levied and imposed by this article, together
with all interest and penalties, shall be recoverable by the Township
as debts of like amount are by law recoverable.
This article shall not apply to any person or property as to
whom or which it is beyond the legal power of the Township to assess,
levy and impose the tax or duties herein provided for.
This article shall become effective January 1, 2012, and shall
continue on a calendar-year basis without annual reenactment.