[Ord. 92-O-9, 12/23/1992, § 1]
This Part shall be known as the "Newtown Township Earned Income
Tax Ordinance."
[Ord. 92-O-9, 12/23/1992, § 2]
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.
[Ord. 92-O-9, 12/23/1992, § 3]
The terms used in this Part shall have the definitions ascribed
to them by § 13(I) of the Local Tax Enabling Act, 53 P.S.
§ 6913(I).
[Ord. 92-O-9, 12/23/1992, § 4; as amended by Ord.
93-O-18, 12/20/1993, § 1; and by Ord. 94-O-2, 6/22/1994,
§ 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 Newtown Township, and on earned income, including
inter alia, salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by nonresidents of Newtown
Township for work done or services performed or rendered in Newtown
Township and on the net profits received from businesses, professions
or other activities conducted by residents of Newtown Township and
the other activities conducted by residents of Newtown Township and
the net profits received from businesses, professions or other activities
conducted in Newtown Township by nonresidents of Newtown Township,
beginning January 23, 1993, and continuing for each succeeding year
from January 1 through December 31.
[Ord. 92-O-9, 12/23/1992, § 5]
1. Net Profits.
A. Every taxpayer making net profits shall, on or before April 15 of
the current year, make and file with the Officer a declaration of
his or her estimated net profits during the period beginning, in 1993,
January 23, 1993 and ending December 31, 1993, and, in each year after
1993, for the period beginning January 1 of the current year ending
December 31 of the current year, and pay to the Officer in four equal
quarterly installments the tax due thereon as follows: the first installment
at the time of filing the declaration, and the other installments
on or before June 15 of the current year, September 15 of the current
year, and January 15, of the succeeding year, respectively.
B. Any taxpayer who first anticipates any net profit after April 15
of the current year shall make and file the declaration hereinabove
required on or before June 15 of the current year, September 15 of
the current year or December 31 of the current year which the taxpayer
first anticipates such net profit, and pay to the Officer in equal
installments the tax due thereon on or before the quarterly payment
dates which remain after the filing of the declaration.
C. Every taxpayer shall, on or before April 15, of the succeeding year,
make and file with the Officer on a form prescribed or approved by
the Officer, a final return showing the amount of net profits earned
during the period beginning, in 1993, January 23, 1993 and ending
December 31, 1993, and, after 1993, for the period beginning January
1 of the current year and ending December 31 of the current year,
the total amount of tax due thereon and the total amount of tax paid
thereon. 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. Any taxpayer may, in
lieu of paying the forth quarterly installment of his estimated tax,
elect to make and file with the Officer on or before January 31 of
the succeeding year, the final return as hereinabove required.
D. Every taxpayer who discontinues business prior to December 31 of
the current year shall, within 30 days after the discontinuance of
business, file his final return as hereinabove required and pay the
tax due.
2. Earned Income.
A. Every taxpayer shall, on or before April 15 of the succeeding year,
make and file with the Officer on a form prescribed or approved by
the Officer, a final return showing the amount of earned income received
during the period beginning January 23, 1993, and ending December
31, 1993, for 1993, and for the period beginning January 1 of the
current year and ending December 31 of the current year for all years
succeeding 1993, and total amount of tax due thereon, the amount of
tax paid thereon, the amount of tax thereon that has been withheld
pursuant to the provisions relating to the collection at source and
the balance of tax due. At the time of filing the 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. Earned Income Not Subject to Withholding. Every taxpayer who is employed
for a salary, wage, commission or other compensation and who received
any earned income not subject to the provisions relating to collection
at source, shall make and file with the Officer, on a form prescribed
or approved by the Officer, a quarterly return on or before April
30 of the current year, July 31 of the current year, October 31 of
the current year and January 31 of the succeeding year, setting forth
the aggregate amount of earned income not subject to withholding by
the taxpayer during the three month periods ending March 31 of the
current year, June 30 of the current year, September 30 of the current
year and December 31 of the current year, respectively, and subject
to the tax, together with such other information as the Officer may
require. Every taxpayer making such return shall, at the time of filing
thereof, pay to the Officer the amount of the tax shown as due thereon.
[Ord. 92-O-9, 12/23/1992, § 6]
1. Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the corporate limits of Newtown
Township, Bucks County, Pennsylvania, who employs one or more persons,
other than domestic servants, for a salary, wage, commission or other
compensation, who has not previously registered, shall, within 15
days after becoming an employer, register with the Officer his name
and address and such other information as the Officer may require.
2. Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the corporate limits of Newtown
Township, Bucks County, Pennsylvania, who employs one or more persons,
other than domestic servants, for a salary, wage, commission or other
compensation, shall deduct at the time of payment thereof, the tax
imposed by this Part on the earned income due to his employee or employees
and shall, on or before April 30 of the current year, July 31 of the
current year, October 31 of the current year, and January 31 of the
succeeding year, file a return and pay to the Officer the amount of
taxes deducted during the preceding three month periods ending March
31 of the current year, June 30 of the current year, September 30
of the current year, and December 31 of the current year, respectively.
Such return, unless otherwise agreed upon between the Officer and
the employer, shall show the name and social security number of each
such employee, the earned income of such employee during such three-month
period, the tax deducted therefrom, the name of Newtown Township,
Bucks County, Pennsylvania, which is the political subdivision imposing
the tax upon such employee, the total earned income of all such employees
during such preceding three-month period, and the total tax deducted
therefrom and paid with the return. Any employer who for two of the
preceding four quarterly periods has failed to deduct the proper tax,
or any part thereof, or has failed to pay over the proper amount of
tax to Newtown Township, Bucks County, Pennsylvania, may be required
by the Officer to file his return and pay the tax monthly. In such
cases, payments of tax shall be made to the Officer on or before the
last day of the month succeeding the month for which the tax was withheld.
3. On or before February 28 of the succeeding year every employer shall
file with the Officer.
A. An annual return showing the total amount of earned income paid,
the total amount of tax deducted, and the total amount of tax paid
to the Officer for the period beginning January 23, 1993 and ending
December 31, 1993 for 1993, and for the period beginning January 1
of the current year and ending December 31 of the current year for
all years succeeding 1993.
B. A return withholding statement for each employee employed during
all or any part of the period beginning January 23, 1993 and ending
December 31, 1993 for the year 1993, and during all or any part of
the period beginning January 1 of the current year and ending December
31 of the current year for all years succeeding 1993, setting forth
the employee's name, address and social security number, the amount
of earned income paid to the employee during said period, the amount
of tax deducted, the name of Newtown Township, Bucks County, Pennsylvania
which is the political subdivision imposing the tax upon such employee,
and the amount of tax paid to the Officer. Every employer shall furnish
two copies of the individual return to the employee for whom it is
filed.
4. Every employer who discontinues business prior to December 31 of
the current year shall, within 30 days after the discontinuance of
business, file the returns and withholding statements hereinabove
required and pay the tax due.
5. Any employer who willfully or negligently fails or omits to make
the deductions required by this Part shall be liable for payment of
the taxes which he was required to withhold to the extent that such
taxes have not been recovered from the employee.
6. The failure or omission of any employer to make the deductions required
by this section shall not relieve any employee from the payment of
the tax or from complying with the requirements of this Part relating
to the filing of declarations and returns.
[Ord. 92-O-9, 12/23/1992, § 7]
The income tax officer shall be selected from time to time by
resolution of the Board of Supervisors of Newtown Township and shall
receive such compensation for his services and expenses as determined
from time to time by the Newtown Township Board of Supervisors pursuant
to 53 P.S. § 6913(IV), 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.
[Ord. 92-O-9, 12/23/1992, § 8]
The tax imposed in § 304 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 Newtown
Township to impose said tax under the Constitution of the United States
of America or the Constitution and laws of the Commonwealth of Pennsylvania.
[Ord. 92-O-9, 12/23/1992, § 9]
1. Payments of any tax on income to any state other than Pennsylvania
or to or 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 on salaries, wages,
commissions, bonuses, incentive payments, fees, tips and other compensation
or net profits of businesses, professions or other activities, if
residents of Newtown 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.
2. Where a credit or a deduction is allowable, it shall be allowed in
proportion to the concurrent periods for which taxes are imposed by
the other state or respective political subdivisions, but not in excess
of the amount previously paid for a concurrent period.
[Ord. 92-O-9, 12/23/1992, § 10]
Enforcement and penalties for the nonpayment of any tax imposed
hereunder may be pursued and imposed by Newtown Township as authorized
by the Local Tax Enabling Act, 53 P.S. § 6913(VII), (VIII)
and (IX).