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.
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.
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).