[Adopted 11-2-1972]
The provisions of Section 13 of the Local Tax
Enabling Act (Act 511 of 1965[1]), its supplements and amendments are incorporated herein
by reference, except that where options are provided in said Section
13, this article designates the option selected, and except as and
where hereinafter specifically provided otherwise. Also incorporated
by reference are the tax regulations of the Income Tax Officer.
[1]
Editor's Note: For Act 511, see 53 P.S. § 6901
et seq. and § 6913 for Section 13 thereof.
[Amended 12-18-2003 by Ord. No. 03-18]
A.
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 Township of West Brandywine,
Chester County, Pennsylvania, on earned income, including inter alia,
salaries, wages, commissions, bonuses, incentive payments, fees, tips,
and other compensation received by nonresidents of the Township of
West Brandywine, Chester County, Pennsylvania, for work done or services
performed or rendered in the Township of West Brandywine, Chester
County, Pennsylvania, and on the net profits received from businesses,
professions or other activities conducted by residents of the Township
of West Brandywine, Chester County, Pennsylvania, and the net profits
received from businesses, professions or other activities conducted
in the Township of West Brandywine, Chester County, Pennsylvania,
by nonresidents of the Township of West Brandywine, Chester County,
Pennsylvania, during the taxable period beginning on the first day
of January 1973, and continuing for each taxable year thereafter.
The tax shall not apply to wages or compensation paid to persons on
active military service, periodic payments for sickness and disability
other than regular wages received during a period of sickness, disability
or retirement or payments arising under workmen's compensation act,
occupational disease acts and similar legislation, or payments commonly
recognized as old age benefits, retirement pay or pensions paid to
persons retired from service after reaching a specific age or after
a stated period of employment or payments commonly known as public
assistance, or unemployment compensation payments made by a governmental
agency or payments to reimburse expenses or payments made by employers
or labor unions for wage and salary supplemental programs, including,
but not limited to, programs covering hospitalization, sickness, disability
or death, supplemental unemployment benefits, strike benefits, social
security and retirement shall not be considered as "wages" under this
article.
B.
Effective the tax year commencing January 1, 2004,
and continuing for each taxable year thereafter, there shall be imposed
by the Township of West Brandywine on the earned income and net profits
(as set forth hereinabove and as otherwise provided by the Local Tax
Enabling Act) of the residents of the Township of West Brandywine,
an additional tax at the rate of 1/8 of 1% (.00125). The money collected
as a result of this additional tax shall be used to purchase interests
in real property and/or to make additional acquisitions of real property
for the purpose of securing open space benefits in the Township as
more particularly set forth and required by Act 153 of 1996.
A.
Net profits. Every taxpayer making net profits in
any year beginning with January 1, 1973, shall file a declaration
of his estimated net profits for the current year and shall pay the
tax due thereon in quarterly installments the first installment to
be paid at the time of filing the declaration on April 15th; the second
installment on or before June 15th; and third installment on or before
September 15th; and the fourth installment on or before January 15th
of the following year; and shall file a final return and pay to the
officer the balance of the tax due, all as provided in Section 13,
IIIA(1), of the Local Tax Enabling Act, its supplements and amendments.[1]
[1]
Editor's Note: See 53 P.S. § 6913,
IIIA(1).
B.
Earned income.
(1)
Final returns. For years commencing January 1, 1973,
every taxpayer shall make and file final returns and pay the taxes
due all as provided in Section 13, IIIB, first paragraph, of the Local
Tax Enabling Act, supplements and amendments.
(2)
Quarterly returns. Every taxpayer who is employed
for a salary, wage, commission, or other compensation and/or 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, an annual return setting forth the aggregate
amount of earned income not subject to withholding from him during
the period beginning January 1, 1973 and ending December 31, 1973
and such other information as the officer may require, and pay to
the officer the amount of tax shown as due thereon on or before April
15, 1974. Every such taxpayer shall make and file with the tax officer
quarterly returns and shall pay quarter-annually the amount of tax
shown as due on such returns, all as provided in Section 13, IIIB(2)
of the Local Enabling Act, its supplements and amendments.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the Township of
West Brandywine, Chester County, Pennsylvania, shall deduct the tax
imposed by this article on the earned income due to his 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 Section 13, IV, of said the Local Tax Enabling Act, its supplements
and amendments, except that:
A.
Every employer who discontinues business prior to
December 31, 1973, shall within 30 days after discontinuance of business
file returns and withholding statements hereinabove required and pay
the tax due.
B.
No employer shall be required to register, deduct
taxes, file returns or pay taxes in the case of domestic servants.
The Income Tax Officer shall be selected from
time to time by resolution of, and shall receive such compensation
for his services and expenses as determined from time to time by,
the Township of West Brandywine. 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.
The tax imposed in § 170-2 of this article shall not be levied on the net profits of any person, institution, or organization as to whom it is beyond the power of the Township of West Brandywine to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
