[Ord. 213, 6/16/2003, Art. I; as reenacted by Ord. 253, 6/4/2007, § 01]
1. 
Definitions. The following words and phrases when used in this Part shall have the meanings ascribed to them in this section, except where the context indicates a different meaning:
ASSOCIATION
A partnership, limited partnership, or any other unincorporated group of two or more persons.
BUSINESS
Any enterprise, activity, profession, or any other undertaking of an unincorporated nature conducted for profit or ordinarily conducted for profit whether by a person, partnership, association, or any other entity.
CORPORATION
A corporation or joint stock association organized under the laws of the United States of America, the Commonwealth of Pennsylvania, or any other state, territory, foreign country, or dependency.
CURRENT YEAR
The calendar year for which the tax is levied.
DOMICILE
The place where one lives and has his permanent home and to which he has the intention of returning whenever he is absent. Actual residence is not necessarily domicile, for domicile is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory. Domicile is the place in which a man has voluntarily fixed the habitation of himself and his family, not for mere special or limited purpose, but with the present intention of making a permanent home, until some event occurs to induce him to adopt some other permanent home. In the case of businesses, or associations, the domicile is that place considered as the center of business affairs and the place where its functions are discharged.
EARNED INCOME
Compensation as determined under § 303 of the Act of March 4, 1971, P.L. 6, No. 2, known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code, Part I, Subpart B, Article V (relating to personal income tax, specifically 61 Pa. Code § 101.6). Employee business expenses are allowable deductions as determined under Article III of the "Tax Reform Code of 1971." The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
EMPLOYER
A person, partnership, association, corporation, institution, governmental body or unit or agency, or any other entity employing one or more persons for a salary, wage, commission, or other compensation.
INCOME TAX OFFICER OR OFFICER
A person, public employee, or private agency designated by the Board of Supervisors of Wrightstown Township to collect and administer the tax on earned income and net profits.
NET PROFITS
The net income from the operation of a business, profession, or other activity, except corporations, determined under § 303 of the Act of March 4, 1971, P.L. 6, No. 2, known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code, Part I, Subpart B, Article V (relating to personal income tax; specifically 61 Pa. Code § 103.12). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession, or activity of farming, the term shall not include:
(1) 
Any interest earnings generated from any monetary accounts or investment instruments of the farming business.
(2) 
Any gain on the sale of the farm machinery.
(3) 
Any gain on the sale of livestock held 12 months or more for draft, breeding or dairy purposes.
(4) 
Any gain on the sale of other capital assets of the farm.
NONRESIDENT
A person, partnership, association, or other entity domiciled outside the Township of Wrightstown.
PERSON OR INDIVIDUAL
A natural person.
PRECEDING YEAR
The calendar year before the current year.
RESIDENT
A person, partnership, association, or other entity domiciled in the Township of Wrightstown.
SUCCEEDING YEAR
The calendar year following the current year.
TAXPAYER
A person, partnership, association, or any other entity required hereunder to file a return of earned income or net profits, or to pay a tax thereon.
TOWNSHIP
The Township of Wrightstown, County of Bucks and Commonwealth of Pennsylvania.
2. 
In this Part, the singular shall include the plural, and the masculine shall include the feminine and the neuter.
[Ord. 213, 6/16/2003, Art. II; as reenacted and amended by Ord. 253, 6/4/2007, § 01]
1. 
The following taxes are hereby imposed for general revenue purposes and for the financing of the purchase of open space, under the authority of the Local Tax Enabling Act and the Open Space Lands Act beginning on the effective date of this section and continuing thereafter for the remainder of year 2007, the year 2008 and annually thereafter:
A. 
A tax for general revenue purposes in the amount of 1%, which due to Council Rock School District's enactment of the 1994 tax yields an actual tax payment to the Township for general revenue in the amount of 0.50% of all earned income received in the period beginning January 1 and ending December 31 of the current year by residents of the Township and a tax for open space land acquisition purposes in the amount not to exceed 0.25% of all earned income received in the period beginning January 1 and ending December 31 of the current year by residents of the Township. The exact tax rate for the open space land acquisition purposes, not to exceed the authorized 0.25% shall be set by Township resolution.
B. 
A tax for general revenue purposes in the amount of 1%, which due to Council Rock School District's enactment of the 1994 tax yields an actual tax payment to the Township for general revenue in the amount of 0.50% of all net profits earned in the period beginning January 1 and ending December 31 of the current year of businesses, professions and other activity conducted by residents of the Township and a tax for open space land acquisition purposes in the amount not to exceed 0.25% of all net profits earned in the period beginning January 1 and ending December 31 of the current year of businesses, professions and other activity conducted by residents of the Township. The exact tax rate for the open space land acquisition purposes, not to exceed the authorized 0.25%, shall be set by Township resolution.
C. 
A tax for general revenue purposes in the amount of 1%, which due to Council Rock School District's enactment of the 1994 tax yields an actual tax payment to the Township for general revenue in the amount of 0.50% of all earned income received in the period beginning January 1 and ending December 31 of the current year by all other persons employed in the Township and a tax for open space land acquisition purposes in the amount not to exceed 0.25% of all earned income received in the period beginning January 1 and ending December 31 of the current year by all other persons employed in the Township. The exact tax rate for the open space land acquisition purposes, not to exceed the authorized 0.25%, shall be set by Township resolution.
D. 
A tax for general revenue purposes in the amount of 1%, which due to Council Rock School District's enactment of the 1994 tax yields an actual tax payment to the Township for general revenue in the amount of 0.50% of all net profits earned in the period beginning January 1 and ending December 31 of the current year of businesses, professions and other activity conducted by all other persons in the Township and a tax for open space land acquisition purposes in the amount not to exceed 0.25% of all net profits earned in the period beginning January 1 and ending December 31 of the current year of businesses, professions and other activity conducted by all other persons in the Township. The exact tax rate for the open space land acquisition purposes, not to exceed the authorized 0.25%, shall be set by Township resolution.
[Ord. 213, 6/16/2003, Art. III; as reenacted by Ord. 253, 6/4/2007, § 01]
1. 
Every taxpayer who anticipates net profits shall on or before April 15, of the current year, make and file with the Income Tax Officer on a form prescribed or approved by the Officer, a declaration of his estimated net profits during the period beginning January 1 and 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 and September 15 of the current year, and January 15 of the succeeding year, respectively.
2. 
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, whichever of these dates next follows the date on 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.
3. 
Every taxpayer, earning net profits in the current year, 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 January 1 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 the tax due or shall make demand for refund or credit in the case of overpayment. Any taxpayer may, in lieu of paying the fourth 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.
4. 
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.
5. 
Every taxpayer who is employed for a salary, wage, commission, or other compensation and who received any earned income not subject to the provisions of § 24-204 of this Part relating to the collection at the 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, and July 31 and 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 him 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 tax shown as due thereon.
6. 
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 1, of the current year, and ending December 31, of the current year, the 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 of § 24-204 of this Part relating to the collection at the 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.
7. 
Any taxpayer who has complied with those provisions of this Part levying a tax of 1.15% on salaries, wages, commissions, and other compensation and 1.15% on net profits earned and received in the year 2003 which relate to the filing of declarations, shall be deemed to have complied with the requirements of this Part relating to the filing of declarations for the year 2003, only.
[Ord. 213, 6/16/2003, Art. IV; as reenacted by Ord. 253, 6/4/2007, § 01]
1. 
Every employer having an office, factory, workshop, branch, warehouse, or other place of business within the Township who employs one or more persons, other than domestic servants, for a salary, wage, commission, compensation, or other earned income, who has not previously registered, shall, within 15 days after the effective date of this Part or within 15 days after becoming an employer, whichever occurs first, register with the Income Tax 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 Township who employs one or more persons, other than domestic servants, for a salary, wage, commission, compensation or other earned income, 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, September 30 of the current, and December 31 of the current year, respectively. Such return unless otherwise agreed upon between the Officer and employer shall show the name and Social Security number of each employee, the earned income of such employee during such preceding three-month period, the tax deducted therefrom, the political subdivisions 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 employee 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 shall 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 1, of the current year, and ending December 31, of the current year.
B. 
A return withholding statement for each employee employed during all or any part of the period beginning January 1, of the current year and ending December 31, of the current year, 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 political subdivisions imposing the tax upon such employee, 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 discontinuance of business, file the returns and withholding statements hereinabove required and pay the tax due.
5. 
Every 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. 213, 6/16/2003, Art. V; as reenacted by Ord. 253, 6/4/2007, § 01]
1. 
It shall be the duty of the Income Tax Officer to collect and receive the taxes, fines and penalties imposed by this Part. It shall also be his duty to keep a record showing the amount received by him from each person or business paying the tax and the date of such receipt.
2. 
The Officer, before entering upon his official duties shall give and acknowledge to the Township a bond in the form and amount as is required by law. The bond shall be joint and several with such sureties as are authorized by law; it shall contain the name(s) of the surety company or companies bound thereon. The Township shall fix the amount of the bond at an amount equal to the maximum amount of taxes which may be in the possession of the Officer at any given time. The bond shall be conditioned upon the faithful discharge by the Officer, his clerks, assistants, and appointees of all trusts confided in him by virtue of his office, upon the faithful execution of all duties required by him by virtue of his office, upon the just and faithful accounting or payment over, according to law, of all moneys and all balances thereof paid to, received, or held by him by virtue of his office and upon the delivery to his successor or successors in office of all books, papers, documents, or other official things held in right of his office. The bond shall be in the name of the Township and shall be for the use of the Township and for the use of such other person or persons for whom money shall be collected or received, or as his or her interest shall otherwise appear, in case of a breach of any of the conditions thereof by the acts or neglect of the principal on the bond. The Township or any person may sue upon the said bond in its or his own name for its or his own use.
3. 
The Officer is hereby empowered to prescribe, adopt, promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this Part, provided that all such rules and regulations must be first approved by resolution of the Township Supervisors.
4. 
The Officer shall refund, on petition of, and proof by the taxpayer, earned income tax paid on the taxpayer's ordinary and necessary business expenses, to the extent that such expenses are not paid by the taxpayer's employer.
5. 
The Officer and agents designated by him are hereby authorized to examine the books, papers, and records of any employer or of any taxpayer or of any person whom the Officer reasonably believes to be an employer or taxpayer, in order to verify the accuracy of any declaration or return, or if no declaration or return was filed, to ascertain the tax due. Every employer and every taxpayer and every person whom the Officer reasonably believes to be an employer or taxpayer is hereby directed and required to give to the Officer, or to any agent designated by him, the means, facilities, and opportunity for such examination and investigations, as are hereby authorized.
6. 
Any information gained by the Officer, his agents, or by any other official or agent of the Township, as a result of any declarations, returns, investigations, hearings, or verifications required or authorized by this Part, shall be confidential, except for official purposes and except in accordance with a proper judicial order, or as otherwise provided by law.
7. 
The Officer is authorized to establish different filing, reporting, and payment dates for taxpayers whose fiscal years do not coincide with the calendar year.
8. 
The Officer shall, at least quarterly, distribute earned income taxes to the appropriate political subdivisions. The political subdivisions shall at least annually reconcile their receipts with the records of the Officer and return to or credit the Officer with any overpayment. If the Officer, within one year after receiving a tax payment, cannot identify the taxing jurisdiction entitled to a tax payment, he shall make payment to the Township in which the tax was collected.
[Ord. 213, 6/16/2003, Art. VI; as reenacted by Ord. 253, 6/4/2007, § 01]
The Income Tax Officer shall receive such compensation for his services and expenses as the Wrightstown Township Board of Supervisors shall determine.
[Ord. 213, 6/16/2003, Art. VII; as reenacted by Ord. 253, 6/4/2007, § 01]
1. 
The Income Tax Officer may sue in the name of the Township for the recovery of taxes, interest, and penalties due and unpaid under this Part, or for the recovery of an erroneous refund, subject to such limitations as are provided by law.
2. 
Any suit brought to recover the tax imposed by this Part shall be begun within three years after such tax is due, or within three years after the declaration or return has been filed, whichever date is later, provided, however, that this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
A. 
Where no declaration or return was filed by any person although a declaration or return was required to be filed by him under provisions of the ordinance or resolution, there shall be no limitation.
B. 
Where an examination of the declaration or return filed by any person, or of other evidence relating to such declaration or return in the possession of the Officer, reveals a fraudulent evasion of taxes, there shall be no limitation.
C. 
In the case of substantial understatement of tax liability of 25% or more and no fraud, suit shall be begun within six years.
D. 
Where any person has deducted taxes under the provisions of the ordinance or resolution, and has failed to pay the amounts so deducted to the Officer, or where any person has willfully failed or omitted to make the deductions required by this section, there shall be no limitation.
E. 
This section shall not be construed to limit the Township from recovering delinquent taxes by any other means provided by this Part.
3. 
The Officer may sue for recovery of an erroneous refund provided such suit is begun year years after making such refund, except that the suit may be brought within five years if it appears that any part of the refund was induced by fraud or misrepresentation of material fact.
[Ord. 213, 6/16/2003, Art. VIII; as reenacted by Ord. 253, 6/4/2007, § 01]
If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of said tax, and an additional penalty of 1/2% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefore shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
[Ord. 213, 6/16/2003, Art. IX; as reenacted by Ord. 253, 6/4/2007, § 01; and as amended by Ord. 266, 9/17/2007]
1. 
Any person who fails, neglects, or refuses to make any declaration or return required by this Part, 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, shall, upon conviction thereof before any magisterial district judge, alderman or magistrate, or court of competent jurisdiction in the county or counties in which the political subdivision imposing the tax is located, be sentenced to pay a fine of not more than $500 for each offense, and costs, and, in default of payment of said fine and costs to be imprisoned for a period not exceeding 30 days.
2. 
Any person who divulges any information which is confidential under the provisions of this Part, shall, upon conviction thereof before any magisterial district judge, be sentenced to pay a fine of not more than $500 for each offense, and costs, and, in default of payment of said fines and costs to be imprisoned for a period not exceeding 30 days.
3. 
The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this Part.
4. 
The failure of any person to receive or procure forms required for making the declaration or returns required by this Part shall not excuse him from making such declaration or return.
[Ord. 213, 6/16/2003, Art. X; as reenacted by Ord. 253, 6/4/2007, § 01]
All provisions of Act No. 511 of 1963, the Local Tax Enabling Act and Act No. 153 of 1996, the Open Space Lands Acquisition and Preservation Act, and all subsequent amendments, supplements, modifications, or re-enactments by the General Assembly of Pennsylvania to both Acts are incorporated herein by reference. If there exists any conflict between either Acts and this Part, the Acts control.