[Adopted 12-11-2017 by Ord. No. 2017-04]
The provisions of the Open Space Lands Act, Act 153 of 1996, 32 P.S. § 5001 et seq., as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania, are fully incorporated herein by reference thereto. Additionally, the provisions of the Local Tax Enabling Act (hereinafter "LTEA"), P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6924.101 et seq., (formerly § 6901 et seq.), as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania, are fully incorporated herein by reference thereto, except and to the extent that options are provided in said LTEA, this article designates the option selected and except as and where hereinafter specifically provided otherwise.
A. 
A tax for the purpose of retiring the indebtedness in purchasing interest in real property and for making additional acquisitions of real property for the purpose of securing open space pursuant to the Open Space Lands Act, Act 153 of 1996, 32 P.S. § 5001, et seq. The present overall earned income tax for both the Township (0.50% basic and 0.25% open space = 0.75%) and the Bangor Area School District (0.70%) is 1.45% and this amount is now reduced and decreased by 1/8 of 1%, i.e., 0.125%, for a total overall reduced EIT Rate of 1.325% (0.50% general revenue or basic and 0.125% open space = 0.625% Township and 0.70% School District), and such decrease is hereby imposed on:
(1) 
Salaries, wages, commissions and other compensation earned or paid on or after January 1, 2018, by residents of Upper Mount Bethel Township; and
(2) 
The net profits earned on or after January 1, 2018, of businesses, professions or other activities conducted by such residents.
B. 
The tax levied under Subsection A(1) of this section shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on an employer's behalf to any person who is employed by or renders services to the employer. The tax levied under Subsection A(2) of this section will relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or proprietor, either individually or in an association with some other person or persons.
A. 
Every taxpayer whose net profits are subject to the tax imposed by this article shall file a declaration of net profits for the current year and shall pay the tax due thereon by an annual installment as provided in the LTEA or of their estimated net profits for the current year and shall pay the tax due thereon in quarterly installments, all as provided in the LTEA Section 6924.502(c)[1] and subsections thereunder of the LTEA.
[1]
Editor's Note: See 53 P.S. § 6924.502(c).
B. 
Every taxpayer whose earnings are subject to the tax imposed by this article shall make and file final returns and pay the balance of the tax due.
C. 
Every taxpayer whose earnings are not subject to collection at the source shall file an annual tax return with a declaration of earnings for the current year and shall pay annually the amount of tax as due as shown on such return.
D. 
The Earned Income Tax Officer or firm is hereby authorized to provide by regulation, subject to the approval of the Upper Mount Bethel Township Board of Supervisors, that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from the salaries, wages, commissions or other compensation of any employee and paid by him, her or them to the officer or firm shall be accepted as the return required of any employee whose sole income, subject to the tax or taxes under this article, is such salary, wages or commissions.
Every employer having, inter alia, an office, factory, workshop, branch, warehouse, or other place of business within Upper Mount Bethel Township who employs one or more persons, other than domestic servants, for a salary, wage, commission or other compensation, shall register with the Earned Income Tax Officer or firm, deduct the tax imposed by this article on the earned income of their employee or employees and shall make and file quarterly returns and final returns and pay quarterly to said officer or firm the amount of taxes deducted and all as provided in Section 6924.512 of the LTEA.[1]
[1]
Editor's Note: See 53 P.S. § 6924.512.
Unless otherwise designated by the Township Board of Supervisors, the Earned Income Tax Officer or firm shall be the same person or entity/firm appointed by the Board of Supervisors of Upper Mount Bethel Township to collect the existing general revenue (or basic) earned income tax.
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 0.5% of the amount of the unpaid tax for each month or fraction thereof in which the tax remains unpaid, shall be added and collected. Where suit is brought for recovery of any such tax, the person liable therefore shall, in addition, be liable for the costs of collection (including witness and attorneys' fees) and the interest and penalties herein imposed.
A. 
Any person who fails, neglects or refuses to make any declaration or return required by this article, or any employer who fails, neglects or refuses to register or to pay the tax deducted from its employees or fails, neglects, or refuses to deduct or withhold the tax from its employees, or any person who refuses to permit the Earned Income Tax Officer or firm or any agent designated by him/her/it to examine the employer books, records, and papers, or 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 their net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by this article shall, upon conviction thereof before a 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.
B. 
Any person who reveals, discloses or divulges any information, which is confidential under the provisions of this article shall, upon conviction thereof before a 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.
C. 
The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this article or any other law or ordinance.
D. 
The failure of any person to receive or procure funds required for making the declaration or returns required by this article shall not excuse him or her from making such declaration or return.
All ordinances or parts of ordinances which are inconsistent herewith are hereby repealed. Moreover, this article is meant to supplement the Township's existing Article VIII, Earned Income Tax, of this chapter (establishing the general revenue or basic tax) and not replace or repeal same, and said existing Article VIII, Earned Income Tax, of this article shall continue to remain in full force and effect.
If any sentence, clause, section or part of this article is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any other remaining provisions, sentences, clauses, sections, or parts of this article. It is hereby declared as the intent of the Board of Supervisors of Upper Mount Bethel Township that this article would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included therein.
This article shall become effective January 1, 2018, and it shall continue on a calendar year basis, thereafter, without annual reenactment.