CROSS REFERENCES
Tax Collector — See Ch. 236.
STATUTORY REFERENCES
Authority — See 53 P.S. §§ 6924.101 et seq.
[Ord. 543, passed 11-12-1990]
This chapter shall be known as "The Brookhaven Borough Earned Income Tax Chapter."
[Ord. 543, passed 11-12-1990]
Except as otherwise indicated by the context, the following definitions shall apply in addition to those set forth in the Local Tax Enabling Act, 53 P.S. §§ 6924.101 et seq.. Use of the masculine gender shall include the feminine and neuter, and reference to the masculine singular shall include the plural.
BOROUGH
The Borough of Brookhaven, Delaware County, Pennsylvania.
BOROUGH COUNCIL
The Borough Council of Brookhaven Borough.
OFFICER and INCOME TAX OFFICER
The person or corporation designated from time to time by resolution of the Borough Council as being responsible for the collection and reporting of the tax levied by this chapter.
TAXABLE YEAR
January 1 to December 31 of any year, provided that any taxpayer whose books are maintained on a different fiscal year basis may, with the consent of the officer, report and pay taxes on the basis of such fiscal year, with suitable adjustment of dates for quarterly returns as hereinafter set forth.
[Ord. 543, passed 11-12-1990]
The provisions of the Local Tax Enabling Act (53 P.S. §§ 6924.101 et seq.), and its supplements and amendments, are incorporated herein by-reference, except that where options are provided in said Act, this chapter shall designate the option selected, and except that if this chapter shall provide to the contrary, the provisions of this chapter shall control.
[Ord. 543, passed 11-12-1990]
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 the Borough, and on earned income, including, inter alia, salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by nonresidents of the Borough, for work done or services performed or rendered in the Borough, and on the net profits received from businesses, professions or other activities conducted by residents of the Borough, and on the net profits received from businesses, professions or other activities conducted in the Borough by nonresidents of the Borough, during the period beginning on January 1, 1991, or the effective date of this chapter, whichever is later, and continuing for each taxable year thereafter.
[Ord. 543, passed 11-12-1990; Ord. 599, passed 6-12-1995]
(A) 
Net profits. Every taxpayer making net profits in 1991 and in any year succeeding 1991 shall file a declaration of his or her estimated net profits for the current year, shall pay the tax due thereon in quarterly installments, and shall file a final return and pay to the officer the balance of the tax due, all as provided in § 13, III, A(1)(ii) and (2) through (5), inclusive, of the Local Tax Enabling Act, its supplements and amendments.
(B) 
Earned income. For 1991 and each year succeeding the year 1991, every taxpayer shall make and file final returns and pay the taxes due all as provided in § 13, III, B, first paragraph, of the Local Tax Enabling Act, its supplements and amendments.
(C) 
Quarterly returns. Every taxpayer who is employed for a salary, wage or other compensation, and who received any annual earned income in excess of $2,500, not subject to the provisions relating to collection at source, shall make and file with the officer quarterly returns, and shall pay quarter-annually the amount of tax shown as due on such returns, all as provided in 53 P.S. § 6924.101 et seq., of the Local Tax Enabling Act, its supplements and amendments.
(D) 
Annual returns. Every taxpayer who is employed for a salary, wage or other compensation, and who received any annual earned income of $2,500 or less, not subject to the provisions relating to collection at source, shall make and file with the officer annual returns, and shall pay annually the amount of tax shown to be due on such returns, all as provided in 53 P.S. § 6924.101 et seq., of the Local Tax Enabling Act, its supplements and amendments.
[Ord. 543, passed 11-12-1990]
(A) 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the corporate limits of the Borough shall deduct the tax imposed by this chapter on the earned income due to his or her employee or employees and shall file quarterly returns and final returns and pay quarterly to the officer the amount of taxes deducted, all as set forth in § 13, IV, of the Local Tax Enabling Act, its supplements and amendments, commencing January 1, 1991.
(B) 
Every employer who discontinues business prior to December 31 of any year shall, within 30 days after discontinuance of business, file returns and withholding statements hereinabove required and pay the tax due.
(C) 
No employer shall be required to register, deduct taxes, file returns or pay taxes in the case of domestic servants.
[Ord. 543, passed 11-12-1990]
The income tax officer shall be selected from time to time by resolution of Council and shall receive such compensation for his or her services and expenses as determined from time to time by the Borough Council. Such officer shall have the powers and duties, and be subject to the penalties, provided in the Local Tax Enabling Act, its supplements and amendments.
[Ord. 543, passed 11-12-1990]
The tax imposed in § 898.04 shall not be levied on the net profits of any person, institution or organization as to whom or which it is beyond the power of the Borough Council to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth.
[Ord. 543, passed 11-12-1990]
(A) 
Payment of any tax on income to a 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 persons for the tax imposed by this chapter on salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation or net profits of businesses, professions or other activities, if residents of the Borough received 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.
(B) 
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. 543, passed 11-12-1990]
In enforcing the collection of the tax hereby levied, the officer shall have all the remedies prescribed by the Enabling Act, and shall be entitled to add, to the amount of any delinquent tax or debt created by the failure to pay or to collect at one source, such taxes plus interest at the rate of 6% per annum plus an additional penalty of 0.5% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid.
[Ord. 543, passed 11-12-1990]
In addition to the enforcement provisions provided in § 898.10, any taxpayer violating, or conspiring to violate, any provision of this chapter or the Enabling Act shall, upon conviction in a summary proceeding, be subject to a maximum fine as provided by law, or in default of payment thereof, a sentence of imprisonment not exceeding 30 days.