This Part shall be known as the "Upper Makefield Township Earned
Income Tax Ordinance."
This Part is enacted and adopted under and by virtue of the
authority of the Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901
et seq., the Local Tax Enabling Act, and its supplements and amendments. This Act is incorporated herein by reference, except that
where options are provided in §§ 13 and 14 of the Act
(53 P.S. §§ 6913 and 6914), this Part designates the
options selected.
The terms used in this Part shall have the definitions ascribed
to them by § 1 of the Local Tax Enabling Act, 53 P.S. § 6913(1).
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 Upper Makefield Township, and on earned income including,
inter alia, salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by nonresidents of Upper
Makefield Township for work done or services performed or rendered
in Upper Makefield Township and on the net profits received from businesses,
professions or other activities conducted by residents of Upper Makefield
Township and the net profits received from businesses, professions
or other activities conducted in Upper Makefield Township by nonresidents
of Upper Makefield Township, beginning August 5, 1994, and continuing
for each succeeding year from January 1 through December 31.
The Income Tax Officer shall be selected from time to time by
resolution of the Board of Supervisors of Upper Makefield Township
and shall receive such compensation for his services and expenses
as determined from time to time by the Upper Makefield Township Board
of Supervisors pursuant to 53 P.S. § 6913(VI), as amended. Such officer shall have the powers and duties set forth
in 53 P.S. § 6913(V), as amended, and be subject to the
penalties set forth in the Local Tax Enabling Act, as amended.
The tax imposed in §
24-104 of this Part shall not be levied on net profits of any person, institution or organization as to whom it is beyond the power of the Board of Supervisors of Upper Makefield Township 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 Upper Makefield Township as
authorized by the Local Tax Enabling Act, 53 P.S. § 6913(VII),
(VIII) and (IX).