[Ord. 387, 8/10/1994]
This Part shall be known as the "Northampton Township Earned
Income Tax Ordinance."
[Ord. 387, 8/10/1994]
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. § 6924.101
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 Sections 13 and 14 of the Act (53 P.S. §§ 6913
and 6914), this Part designates the options selected.
[Ord. 387, 8/10/1994]
The terms used in this Part shall have the definitions ascribed
to them by Section 1 of the Local Tax Enabling Act, 53 P.S. § 6913,
Subdivision I, "Definitions."
[Ord. 387, 8/10/1994]
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 Northampton Township and on earned income,
including, inter alia, salaries, wages, commissions, bonuses, incentive
payments, fees, tips and other compensation received by nonresidents
of Northampton Township for work done or services performed or rendered
in Northampton Township and on the net profits received from businesses,
professions or other activities conducted by residents of Northampton
Township and the net profits received from businesses, professions
or other activities conducted in Northampton Township by nonresidents
of Northampton Township, beginning July 1, 1994, and continuing for
each succeeding year from January 1 through December 31.
[Ord. 387, 8/10/1994]
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, on a form prescribed
or approved by the Officer, a declaration of his or her estimated
net profits during the period beginning, in 1994, on July 1, 1994,
and ending December 31, 1994, and, in each year after 1994, for the
period beginning January 1 of the current year 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 ailing 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, whichever of
these dates next follows the date on which the taxpayer first anticipates
such net profit, and shall 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 1994, on July 1, 1994, and ending
December 31, 1994, and, after 1994, 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.
D.
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.
E.
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 on July 1, 1994, and ending December 31,
1994, for 1994, and for the period beginning January 1 of the current
year and ending December 31 of the current year for all years succeeding
1994, 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 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. 387, 8/10/1994]
1.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the corporate limits of Northampton
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 Northampton
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 Northampton 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.
3.
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 Northampton 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.
4.
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 on July 1, 1994, and ending
December 31, 1994, for 1994, and for the period beginning January
1 of the current year and ending December 31 of the current year for
all years succeeding 1994.
B.
A return withholding statement for each employee employed during
all or any part of the period beginning on July 1, 1994, and ending
December 31, 1994, for the year 1994, 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 1994, 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 Northampton 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.
5.
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.
6.
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.
7.
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. 387, 8/10/1994]
The Income Tax Officer shall be selected from time to time by
resolution of the Board of Supervisors of Northampton Township and
shall receive such compensation for his services and expenses as determined
from time to time by the Northampton Township Board of Supervisors
pursuant to 53 P.S. § 6913, Subdivision VI, "Compensation
of Income Tax Officer," as amended. Such Officer shall have the powers
and duties set forth in 53 P.S. § 6913, Subdivision V, "Powers
and Duties of Officer," as amended, and shall be subject to the penalties
set forth in the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., as amended.
[Ord. 387, 8/10/1994]
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 or to which it is beyond the power of the Board of Supervisors of Northampton 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. 387, 8/10/1994]
1.
Payments of any tax on income to any state other than Pennsylvania
or to 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 Northampton 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 subdivision, but not in excess
of the amount previously paid for a concurrent period.
[Ord. 387, 8/10/1994; as amended by Ord. 561, 4/25/2012]
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 therefor before any magisterial district judge,
or court of competent jurisdiction, be sentenced to pay a fine of
not more than $500 for each offense, and costs, and in default of
payment, 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 therefor, before
any magisterial district judge, or court of competent jurisdiction,
be sentenced to pay a fine of not more than $500 for each offense,
and costs, and in default of payment, 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.
