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.
The Borough of Brookhaven, Delaware County, Pennsylvania.
The Borough Council of Brookhaven Borough.
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.
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.
