[Adopted 12-29-1998 by Ord. No. 98-22[1]]
[1]
Editor's Note: This ordinance superseded former Art. VII, Earned Income Tax, adopted 2-15-1996 by Ord. No. 96-3
This article shall be known as the "Bristol Township Earned Income Tax Ordinance."
This article is enacted and adopted under and by virtue of the authority of the Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901, et seq., the "Local Tax Enabling Act," and its supplements and amendments. The Act is incorporated herein by reference except that where options are provided in Sections 13 and 14 of the Act (53 P.S. §§ 6913 and 6914), this article designates the options selected by Bristol Township.
The terms used in this article shall have the definitions ascribed to them by § 6913(I) of the Local Tax Enabling Act, 53 P.S. § 6913(I).
A tax for general revenue purposes in the amount of 1/2% is hereby imposed on earned income, including inter alia salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by residents of Bristol Township, and on earned income, including inter alia salaries, wages, commissions, bonuses, incentive payments, fees, tips, and other compensation received by nonresidents of Bristol Township for work done or services performed or rendered in Bristol Township and on the net profits received from businesses, professions or other activities conducted by residents of Bristol Township and the net profits received from businesses, professions or other activities conducted in Bristol Township by nonresidents of Bristol Township, beginning January 1, 1999 and continuing for each succeeding year from January 1 through December 31.
A. 
Net profits.
(1) 
Every taxpayer making net profits shall, on or before April 15 of the current year, prepare and file with the officer, on a form prescribed or approved by the officer, a declaration of estimated net profits during the period beginning, in 1999, on January 1, 1999, and ending December 31, 1999, and in each year after 1999, for the period beginning January 1 of the current year and ending December 31 of the current year, and paid to the officer in four equal quarterly installments the tax due thereon as follows: the first installment at the time of filing of the declaration and the other installments on or before June 15 of the current year, September 15 of the current year, and January 15 of the succeeding year, respectively.
(2) 
Any taxpayer who first anticipates any net profit after April 15 of the current year shall make and file a declaration hereinabove required on or before June 15 of the current year, September 15 of the current year or December 31 of the current year, whichever of these dates next follows the date on which the taxpayer first anticipates net profit and pay to the officer in equal installments the tax due thereon on or before the quarterly payment dates which remain after the filing of the declaration.
(3) 
Every taxpayer shall, on or before April 15 of the succeeding year, prepare 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 in 1999 on January 1, 1999, and ending December 31, 1999, and after 1999 for the period beginning January 1 of the current year and ending December 31 of the current year, the total amount of tax due thereon and the total amount of tax paid thereon. At the time of filing the final return, a taxpayer shall pay to the Officer the balance of tax due or shall make demand for a refund or credit in the case of overpayment. Any taxpayer may, in lieu of paying the fourth quarterly installment of the 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.
(4) 
Every taxpayer who discontinues business prior to December 31 of the current year shall, within 30 days after the discontinuance of business, file the final return as hereinabove required and pay the tax due.
B. 
Earned income.
(1) 
Every taxpayer shall, on or before April 15 of the succeeding year, prepare 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 on January 1, 1999 and ending December 31, 1999, for 1999, and for the period beginning January 1 of the current year and ending December 31 of the current year for all years succeeding 1999, 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 the 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 a refund or credit in the case of overpayment.
(2) 
Earned income not subject to withholding. Every taxpayer who is employed for a salary, wage, commission or other compensation and 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, a quarterly return on or before April 30 of the current year, July 31 of the current year, 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 by the taxpayer during the three-month periods ending March 31 of the current year, June 30 of the current year, September 30 of the current year 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 returns shall at the time of filing thereof, pay to the Officer the amount of the tax shown as due thereon.
A. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the corporate limits of Bristol Township, Bucks County, Pennsylvania who employs one or more persons other than domestic servants, for a salary, wage, commission or other compensation, who is not previously registered, shall, within 15 days after becoming an employer, register with the officer by providing such information as the officer may require.
B. 
Every employer, having an office, factory, workshop, branch, warehouse or other place of business within the corporate limits of Bristol Township, Bucks County, Pennsylvania who employs one or more persons other than domestic servants, for a salary, wage, commission or other compensation shall deduct at the time of payment thereof, the tax imposed by this article on the earned income due to his or her employee or employees and shall, on or before April 30 of the current year, July 31 of the current year, October 31 of the current year, and January 31 of the succeeding year file a return and pay to the officer the amount of taxes deducted during the preceding three-month periods ending March 31 of the current year, June 30 of the current year, September 30 of the current year and December 31 of the current year, respectively. Such return, unless otherwise agreed upon between the officer and the employer shall show the name and social security number of each such employee, the earned income of such employee during such three-month period, the tax deducted therefrom, the name of Bristol Township, Bucks County, Pennsylvania which is a political subdivision imposing the tax upon such employee, the total earned income of all such employees during the preceding three-month period and the total tax deducted therefrom and paid with the return. Any employer who for two of the preceding four quarterly periods has failed to deduct the proper tax, or any part thereof, or has failed to pay over the proper amount of tax due Bristol Township, Bucks County, Pennsylvania, shall be required by the officer to file a return and pay the tax monthly. In such cases, payments of tax shall be made to the Officer on or before the last day of the month succeeding the month for which the tax was held.
C. 
On or before February 28 of the succeeding year, every employer shall file with the Income Tax Officer:
(1) 
An annual return showing the total amount of earned income paid, the total amount of tax deducted, and the total amount of tax paid to the Officer for the period beginning on January 1, 1999 and ending December 31, 1996, for 1999, and for the period beginning January 1 of the current year and ending December 31 of the current year for all years succeeding January 1, 1999.
(2) 
A return withholding statement for each employee employed during all or any part of the period beginning on January 1, 1999, and ending December 31, 1999, for the year 1999, and during all or any part of the period beginning January 1 of the current year and ending December 31 of the current year for all years succeeding 1999 setting forth the employee's name, address and social security number, the amount of earned income paid to the employee during said period, the amount of tax deducted, the name of Bristol Township, Bucks County, Pennsylvania which is the political subdivision imposing the tax upon such employee, and the amount of tax paid to the Officer. Every employer shall furnish two copies of the individual return to the employee for whom it is filed.
D. 
Every employer who discontinues business prior to December 31 of the current year, shall within 30 days after the discontinuance of business, file the returns and withholding statements hereinabove required and pay the tax due.
E. 
Any employer who willfully or negligently fails or admits to make the deductions required by this article shall be liable for payment of the taxes which were required to be withheld to the extent that such taxes have not been recovered from the employee.
F. 
The failure or omission of any employer to make the deductions required by this section shall not relieve any employee from the payment of the tax or from complying with the requirements of this article relating to the filing of declarations and returns.
The Officer shall be selected from time to time by Resolution of the Council of the Township of Bristol and shall receive such compensation for his or her services and expenses as determined from time to time by the Council of the Township of Bristol pursuant to 53 P.S. § 6913(VI), as amended. Such Officers shall have the powers and duties set forth in 53 P.S. § 6913(V), as amended, and be subject to the penalties set forth in the Local Tax Enabling Act, as amended.
The tax imposed in § 180-74 of this article shall not be levied on net profits of any person, institution, or organization as to whom it is beyond the power of the Council of the Township of Bristol to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
A. 
Payments of any tax on income due any 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 person for the tax imposed by this article on salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation or net profits of business, professions or other activities, if residents of Bristol Township receive 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 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 the concurrent period.
Enforcement and penalties for the nonpayment of any tax imposed hereunder may be pursued and imposed by Bristol Township as authorized by the Local Tax Enabling Act, 53 P.S. § 6913(VII), (VIII) and (IX).
[1]
Editor’s Note: Former § 180-81, When effective, amended 11-16-1999 by Ord. No. 99-12 and 11-14-2000 by Ord. No. 2000-28, was repealed 12-19-2002 by Ord. No. 2002-17.