[Adopted 7-23-1984 by Ord. No. 153 (Ch. 24,
Part 2, of the 1993 Code)]
This article shall be known as the "Upper Pottsgrove
Township Earned Income Tax Ordinance."
Unless otherwise expressly stated, the following
terms shall have the meanings and definitions ascribed to them as
set forth in the Local Tax Enabling Act, P.L. 1257, No. 511, December
31, 1965, 53 P.S. § 6901 et seq., as now in effect or hereafter
amended:
[Amended 12-27-2006 by Ord. No. 406]
A.
A tax for general revenue purposes of 1% and a tax
for the purpose of retiring the indebtedness in purchasing interest
and real estate and for making additional acquisitions of real estate
for the purpose of securing open space pursuant to the Open Space
Lands Act, Act 153 of 1996, 32 P.S. § 5001 et seq., of 0.25%
is hereby imposed on the following:
(1)
Earned income paid to residents of Upper Pottsgrove
Township on or after January 1, 1985.
(2)
Earned income paid to nonresidents of Upper Pottsgrove
Township on or after January 1, 1985, for work or services performed
or rendered in Upper Pottsgrove.
(3)
Net profits earned on or after January 1, 1985, by
businesses conducted by residents of Upper Pottsgrove Township.
(4)
Net profits earned on or after January 1, 1985, by
businesses conducted by nonresidents in Upper Pottsgrove Township.
B.
Such taxes are imposed on the earned income received
or net profits earned during each calendar year or portion thereof
for which the tax is levied, provided that, when the fiscal year of
a business differs from the calendar year, the tax shall be applicable
to the net profits of the fiscal year or the prorated portion thereof
within the calendar year or portion thereof for which the tax is levied.
C.
This tax shall continue in effect for each calendar
year subsequent to the year 1985 without reenactment.
A.
Earned income.
(1)
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 relating
to 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.
(2)
Beginning with calendar year 1985, every taxpayer
who receives 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, 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 received by him during
the three-month periods ending March 31, June 30, September 30, 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 at the time of filing thereof shall
pay to the Officer the amount of tax shown as due thereon.
B.
Net profits.
(1)
Beginning with calendar year 1985, every taxpayer
receiving net profits shall, on or before April 15 of the then-current
year, make and file with the 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 then-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 then-current year and January 15 of the succeeding
year, respectively.
(2)
Beginning with calendar year 1985, any taxpayer who
first anticipates any net profit after April 15 of the then-current
year shall make and file the declaration hereinabove required on or
before June 15 and September 15 of the then-current year and January
15 of the succeeding year, whichever of these dates next follows the
date on which the taxpayer first anticipates such net profit, and
then and thereafter pay to the Officer in equal quarterly installments
the tax due thereon as above required.
(3)
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 January 1 of the current
year and ending December 31 of the current year, the total amount
of the tax due and the total amount of the 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.
(4)
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.
(5)
The Officer hereby is authorized to provide by regulation
for the making and filing of adjusted declarations of estimated net
profits, and for the payment of the estimated tax in cases where a
taxpayer who has filed the declaration hereinabove required anticipates
additional net profits not previously declared or finds that he has
overestimated his anticipated net profits.
(6)
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.
The provisions of Article IV of § 13 of the Local Tax Enabling Act, 53 P.S. § 6913, as now in effect or hereafter amended, are incorporated herein and made part of this article by reference as if the same provisions were set forth herein at length.
A.
The Income Tax Officer shall be bonded as the Board
of Commissioners of Upper Pottsgrove Township may determine, said
bond to cover all monies received by him on behalf of Upper Pottsgrove
Township. Said bond shall comply with the provisions of the Local
Tax Enabling Act, as amended, and shall be subject to approval of
the Upper Pottsgrove Township Board of Commissioners. The custodian
of said bond shall be the Upper Pottsgrove Township Board of Commissioners.
B.
The other powers and duties of the Income Tax Officer shall be as prescribed in Article V of § 13 of the Local Tax Enabling Act, 53 P.S. § 6913, as now in effect or hereafter amended, incorporated herein and made part of this article by reference as if the same provisions were set forth herein at length.
The provisions of Article VII of § 13
of the Local Tax Enabling Act, 53 P.S. § 6913, as now in
effect or hereafter amended, are incorporated herein as part of this
article by reference as if the same provisions were set forth herein
at length.
The provisions of Article VIII of § 13
of the Local Tax Enabling Act, 53 P.S. § 6913, as now in
effect or hereafter amended, are incorporated herein and made part
of this article by reference as if the same provisions were set forth
herein at length.
The provisions of Article IX of § 13
of the Local Tax Enabling Act, 53 P.S. § 6913, as now in
effect or hereafter amended, are incorporated herein and made part
of this article by reference as if the same provisions were set forth
herein at length.
The tax imposed by this article shall not apply
to any person as to whom it is beyond the legal power of the Township
of Upper Pottsgrove to impose the tax or duties herein provided.
All provisions of the Local Tax Enabling Act,
Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901 et seq.,
as amended and supplemented, whether or not specifically mentioned
above, hereby are incorporated herein by reference.
