Merge pull request #238 from spurjobs/feature/laws-193-ky-local-updates

LAWS-193 2020 Kentucky Local Tax Updates: Smiths Grove, Highland Heights, Pendleton County, Elliott County
spurwork · Apr 6, 2020 · ad9d228 · ad9d228
2 parents da6fb05 + ba2fa15
commit ad9d228
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diff --git a/src/Countries/US/Kentucky/ElliottCounty/ElliottCounty.php b/src/Countries/US/Kentucky/ElliottCounty/ElliottCounty.php
@@ -0,0 +1,9 @@
+<?php
+
+namespace Appleton\Taxes\Countries\US\Kentucky\ElliottCounty;
+
+use Appleton\Taxes\Classes\WorkerTaxes\Taxes\BaseOccupational;
+
+abstract class ElliottCounty extends BaseOccupational
+{
+}
diff --git a/src/Countries/US/Kentucky/ElliottCounty/V20200101/ElliottCounty.php b/src/Countries/US/Kentucky/ElliottCounty/V20200101/ElliottCounty.php
@@ -0,0 +1,10 @@
+<?php
+
+namespace Appleton\Taxes\Countries\US\Kentucky\ElliottCounty\V20200101;
+
+use Appleton\Taxes\Countries\US\Kentucky\ElliottCounty\ElliottCounty as BaseElliottCounty;
+
+class ElliottCounty extends BaseElliottCounty
+{
+    public const TAX_RATE = 0.01;
+}
diff --git a/src/Countries/US/Kentucky/HighlandHeightsCity/V20200101/HighlandHeightsCity.php b/src/Countries/US/Kentucky/HighlandHeightsCity/V20200101/HighlandHeightsCity.php
@@ -0,0 +1,19 @@
+<?php
+namespace Appleton\Taxes\Countries\US\Kentucky\HighlandHeightsCity\V20200101;
+
+use Appleton\Taxes\Countries\US\Kentucky\HighlandHeightsCity\HighlandHeightsCity as BaseHighlandHeightsCity;
+use Appleton\Taxes\Traits\HasWageBase;
+use Illuminate\Database\Eloquent\Collection;
+
+class HighlandHeightsCity extends BaseHighlandHeightsCity
+{
+    use HasWageBase;
+
+    public const TAX_RATE = 0.01;
+    const WAGE_BASE = 137700;
+
+    public function compute(Collection $tax_areas)
+    {
+        return round($this->payroll->withholdTax(min($this->payroll->getEarnings(), $this->getBaseEarnings($tax_areas->first()->workGovernmentalUnitArea)) * self::TAX_RATE), 2);
+    }
+}
diff --git a/src/Countries/US/Kentucky/PendletonCounty/V20200101/PendletonCounty.php b/src/Countries/US/Kentucky/PendletonCounty/V20200101/PendletonCounty.php
@@ -0,0 +1,10 @@
+<?php
+
+namespace Appleton\Taxes\Countries\US\Kentucky\PendletonCounty\V20200101;
+
+use Appleton\Taxes\Countries\US\Kentucky\PendletonCounty\PendletonCounty as BasePendletonCounty;
+
+class PendletonCounty extends BasePendletonCounty
+{
+    public const TAX_RATE = 0.01;
+}
diff --git a/src/Countries/US/Kentucky/SmithsGrove/SmithsGrove.php b/src/Countries/US/Kentucky/SmithsGrove/SmithsGrove.php
@@ -0,0 +1,9 @@
+<?php
+
+namespace Appleton\Taxes\Countries\US\Kentucky\SmithsGrove;
+
+use Appleton\Taxes\Classes\WorkerTaxes\Taxes\BaseOccupational;
+
+abstract class SmithsGrove extends BaseOccupational
+{
+}
diff --git a/src/Countries/US/Kentucky/SmithsGrove/V20200101/SmithsGrove.php b/src/Countries/US/Kentucky/SmithsGrove/V20200101/SmithsGrove.php
@@ -0,0 +1,10 @@
+<?php
+
+namespace Appleton\Taxes\Countries\US\Kentucky\SmithsGrove\V20200101;
+
+use Appleton\Taxes\Countries\US\Kentucky\SmithsGrove\SmithsGrove as BaseSmithsGrove;
+
+class SmithsGrove extends BaseSmithsGrove
+{
+    public const TAX_RATE = 0.01;
+}
diff --git a/src/Providers/TaxServiceProvider.php b/src/Providers/TaxServiceProvider.php
@@ -257,6 +257,7 @@ class TaxServiceProvider extends ServiceProvider
         \Appleton\Taxes\Countries\US\Kentucky\ElizabethtownCity\ElizabethtownCity::class,
         \Appleton\Taxes\Countries\US\Kentucky\ElkhornCity\ElkhornCity::class,
         \Appleton\Taxes\Countries\US\Kentucky\ElktonCity\ElktonCity::class,
+        \Appleton\Taxes\Countries\US\Kentucky\ElliottCounty\ElliottCounty::class,
         \Appleton\Taxes\Countries\US\Kentucky\ElsmereCity\ElsmereCity::class,
         \Appleton\Taxes\Countries\US\Kentucky\EminenceCity\EminenceCity::class,
         \Appleton\Taxes\Countries\US\Kentucky\ErlangerCity\ErlangerCity::class,
@@ -406,6 +407,7 @@ class TaxServiceProvider extends ServiceProvider
         \Appleton\Taxes\Countries\US\Kentucky\SilverGroveCity\SilverGroveCity::class,
         \Appleton\Taxes\Countries\US\Kentucky\SimpsonCounty\SimpsonCounty::class,
         \Appleton\Taxes\Countries\US\Kentucky\SimpsonvilleCity\SimpsonvilleCity::class,
+        \Appleton\Taxes\Countries\US\Kentucky\SmithsGrove\SmithsGrove::class,
         \Appleton\Taxes\Countries\US\Kentucky\SomersetCity\SomersetCity::class,
         \Appleton\Taxes\Countries\US\Kentucky\SouthgateCity\SouthgateCity::class,
         \Appleton\Taxes\Countries\US\Kentucky\SpencerCounty\SpencerCounty::class,

diff --git a/src/migrations/2020_04_02_000000_add_smiths_grove_kentucky_local_tax.php b/src/migrations/2020_04_02_000000_add_smiths_grove_kentucky_local_tax.php
@@ -0,0 +1,38 @@
+<?php
+
+use Appleton\Taxes\Countries\US\Kentucky\SmithsGrove\SmithsGrove;
+use Appleton\Taxes\Models\TaxArea;
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+class AddSmithsGroveKentuckyLocalTax extends Migration
+{
+    protected $governmental_unit_areas = 'governmental_unit_areas';
+    protected $taxes = 'taxes';
+    protected $tax_areas = 'tax_areas';
+
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        $smiths_grove_gua_id = DB::table($this->governmental_unit_areas)->insertGetId([
+            'name' => 'Smiths Grove, KY',
+            'area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
+        ]);
+
+
+        $smiths_grove_tax_id = DB::table($this->taxes)->insertGetId([
+            'name' => 'Smiths Grove Kentucky Tax',
+            'class' => SmithsGrove::class,
+        ]);
+
+        DB::table($this->tax_areas)->insert([[
+            'tax_id' => $smiths_grove_tax_id,
+            'work_governmental_unit_area_id' => $smiths_grove_gua_id,
+            'based' => TaxArea::BASED_ON_WORK_LOCATION,
+        ]]);
+    }
+}
diff --git a/src/migrations/2020_04_02_000001_add_elliott_county_kentucky_local_tax.php b/src/migrations/2020_04_02_000001_add_elliott_county_kentucky_local_tax.php
diff --git a/tests/Unit/Countries/US/Kentucky/V20200101/local/ElliottCountyTest.php b/tests/Unit/Countries/US/Kentucky/V20200101/local/ElliottCountyTest.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace Appleton\Taxes\Tests\Unit\Countries\US\Kentucky\V20200101;
+
+use Appleton\Taxes\Countries\US\Kentucky\ElliottCounty\ElliottCounty;
+use Appleton\Taxes\Tests\Unit\Countries\TestParametersBuilder;
+use Appleton\Taxes\Tests\Unit\Countries\TaxTestCase;
+
+class ElliottCountyTest extends TaxTestCase
+{
+    private const DATE = '2020-01-01';
+    private const LOCATION = 'us.kentucky.elliott_county';
+    private const TAX_CLASS = ElliottCounty::class;
+
+    public function setUp(): void
+    {
+        parent::setUp();
+        $this->query_runner->addTax(self::TAX_CLASS);
+    }
+
+    public function testTax(): void
+    {
+        $this->validate(
+            (new TestParametersBuilder())->setDate(self::DATE)
+                ->setHomeLocation(self::LOCATION)
+                ->setTaxClass(self::TAX_CLASS)
+                ->setPayPeriods(52)
+                ->setWagesInCents(30000)
+                ->setExpectedAmountInCents(300)
+                ->build()
+        );
+    }
+}
diff --git a/tests/Unit/Countries/US/Kentucky/V20200101/local/HighlandHeightsCityTest.php b/tests/Unit/Countries/US/Kentucky/V20200101/local/HighlandHeightsCityTest.php
@@ -0,0 +1,74 @@
+<?php
+
+namespace Appleton\Taxes\Tests\Unit\Countries\US\Kentucky\V20200101;
+
+use Appleton\Taxes\Countries\US\Kentucky\HighlandHeightsCity\HighlandHeightsCity;
+use Appleton\Taxes\Tests\Unit\Countries\TestParameters;
+use Appleton\Taxes\Tests\Unit\Countries\TestParametersBuilder;
+use Appleton\Taxes\Tests\Unit\Countries\TaxTestCase;
+
+class HighlandHeightsCityTest extends TaxTestCase
+{
+    private const DATE = '2020-01-01';
+    private const LOCATION = 'us.kentucky.highland_heights_city';
+    private const TAX_CLASS = HighlandHeightsCity::class;
+
+    public function setUp(): void
+    {
+        parent::setUp();
+        $this->query_runner->addTax(self::TAX_CLASS);
+    }
+
+    /**
+     * @dataProvider provideTestData
+     */
+    public function testTax(TestParameters $parameters): void
+    {
+        $this->validate($parameters);
+    }
+
+    public function provideTestData(): array
+    {
+        $builder = new TestParametersBuilder();
+        $builder
+            ->setDate(self::DATE)
+            ->setHomeLocation(self::LOCATION)
+            ->setTaxClass(self::TAX_CLASS)
+            ->setPayPeriods(52);
+
+        return [
+            '00' => [
+                $builder
+                    ->setWagesInCents(0)
+                    ->setYtdWagesInCents(0)
+                    ->setExpectedAmountInCents(0)
+                    ->setExpectedEarningsInCents(0)
+                    ->build()
+            ],
+            '01' => [
+                $builder
+                    ->setWagesInCents(30000)
+                    ->setYtdWagesInCents(500000)
+                    ->setExpectedAmountInCents(300)
+                    ->setExpectedEarningsInCents(30000)
+                    ->build()
+            ],
+            '02' => [
+                $builder
+                    ->setWagesInCents(90000)
+                    ->setYtdWagesInCents(9910000)
+                    ->setExpectedAmountInCents(900)
+                    ->setExpectedEarningsInCents(90000)
+                    ->build()
+            ],
+            'over wage base' => [
+                $builder
+                    ->setWagesInCents(77100)
+                    ->setYtdWagesInCents(13770000)
+                    ->setExpectedAmountInCents(0)
+                    ->setExpectedEarningsInCents(0)
+                    ->build()
+            ],
+        ];
+    }
+}
diff --git a/tests/Unit/Countries/US/Kentucky/V20200101/local/PendletonCountyTest.php b/tests/Unit/Countries/US/Kentucky/V20200101/local/PendletonCountyTest.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace Appleton\Taxes\Tests\Unit\Countries\US\Kentucky\V20200101;
+
+use Appleton\Taxes\Countries\US\Kentucky\PendletonCounty\PendletonCounty;
+use Appleton\Taxes\Tests\Unit\Countries\TestParametersBuilder;
+use Appleton\Taxes\Tests\Unit\Countries\TaxTestCase;
+
+class PendletonCountyTest extends TaxTestCase
+{
+    private const DATE = '2020-01-01';
+    private const LOCATION = 'us.kentucky.pendleton_county';
+    private const TAX_CLASS = PendletonCounty::class;
+
+    public function setUp(): void
+    {
+        parent::setUp();
+        $this->query_runner->addTax(self::TAX_CLASS);
+    }
+
+    public function testTax(): void
+    {
+        $this->validate(
+            (new TestParametersBuilder())->setDate(self::DATE)
+                ->setHomeLocation(self::LOCATION)
+                ->setTaxClass(self::TAX_CLASS)
+                ->setPayPeriods(52)
+                ->setWagesInCents(30000)
+                ->setExpectedAmountInCents(300)
+                ->build()
+        );
+    }
+}
diff --git a/tests/Unit/Countries/US/Kentucky/V20200101/local/SmithsGroveTest.php b/tests/Unit/Countries/US/Kentucky/V20200101/local/SmithsGroveTest.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace Appleton\Taxes\Tests\Unit\Countries\US\Kentucky\V20200101;
+
+use Appleton\Taxes\Countries\US\Kentucky\SmithsGrove\SmithsGrove;
+use Appleton\Taxes\Tests\Unit\Countries\TestParametersBuilder;
+use Appleton\Taxes\Tests\Unit\Countries\TaxTestCase;
+
+class SmithsGroveTest extends TaxTestCase
+{
+    private const DATE = '2020-01-01';
+    private const LOCATION = 'us.kentucky.smiths_grove';
+    private const TAX_CLASS = SmithsGrove::class;
+
+    public function setUp(): void
+    {
+        parent::setUp();
+        $this->query_runner->addTax(self::TAX_CLASS);
+    }
+
+    public function testTax(): void
+    {
+        $this->validate(
+            (new TestParametersBuilder())->setDate(self::DATE)
+                ->setHomeLocation(self::LOCATION)
+                ->setTaxClass(self::TAX_CLASS)
+                ->setPayPeriods(52)
+                ->setWagesInCents(30000)
+                ->setExpectedAmountInCents(300)
+                ->build()
+        );
+    }
+}
diff --git a/tests/Unit/TestLocations.php b/tests/Unit/TestLocations.php
@@ -222,6 +222,7 @@ protected function getLocation($name)
             'us.kentucky.elizabethtown_city' => [37.7030646, -85.8649408],
             'us.kentucky.elkhorn_city' => [37.303997, -82.3509794],
             'us.kentucky.elkton_city' => [36.8100425, -87.1541675],
+            'us.kentucky.elliott_county' => [38.1575, -883.1220],
             'us.kentucky.elsmere_city' => [39.0125608, -84.6046663],
             'us.kentucky.eminence_city' => [38.3700683, -85.1805105],
             'us.kentucky.erlanger_city' => [39.0167275, -84.6007773],
@@ -367,6 +368,7 @@ protected function getLocation($name)
             'us.kentucky.silver_grove_city' => [39.0345062, -84.3902174],
             'us.kentucky.simpson_county' => [36.7772014, -86.6207943],
             'us.kentucky.simpsonville_city' => [38.22257, -85.3552349],
+            'us.kentucky.smiths_grove' => [37.0525, -86.2078],
             'us.kentucky.somerset_city' => [37.0920222, -84.6041084],
             'us.kentucky.southgate_city' => [39.072005, -84.4727195],
             'us.kentucky.spencer_county' => [38.0123167, -85.3136218],