Definitions of terms used in the Code of the Township of West Brandywine are set forth in Chapter
1, General Provisions, Article
III, Terminology.
Every employer who employs one or more persons
on salary, wage, commission or other compensation basis whose earnings
are subject to the tax imposed by this article shall deduct the amount
of tax levied by this article from the salaries, wages, or compensation
paid to the employee, which deduction shall be made at a maximum rate
of $1 per week with the employer being required to withhold the tax
on the frequency of the employee's payroll schedule with payments
made to the Tax Collector on a quarterly basis.
Each employer shall use his employment records
from the first day of January of each fiscal year for determining
the number of employees from whom said tax shall be deducted and paid
over to the Tax Collector on or before April 30 of the each year.
Supplemental reports and payment of taxes collected shall be made
by each employer on the following schedule:
A. For employees hired April 1 through June 30: pay tax
and file report by July 31.
B. For employees hired July 1 to September 30: file report
and pay tax before October 31.
C. For employees hired October 1 through December 31:
pay tax and file report on or before January 31 of the following year.
This article and the tax herein levied shall
be effective January 1, 2008, and on a continuing annual basis, unless
the rate of said tax is subsequently changed.