[Adopted 12-13-1966 by Ord. No. 5-1966 (Ch. XXIV, Part 1,
of the 1976 Code of Ordinances)]
A.
ASSOCIATION
BUSINESS
CORPORATION
EARNINGS
EMPLOYER
NET PROFITS
NONRESIDENT
PERSON
RESIDENT
SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION
SPECIAL TAX COLLECTOR
TAXPAYER
The following words and phrases, when used in this article, shall
have the meanings ascribed to them in this section, except where the
context clearly indicates or requires a different meaning:
A partnership, limited partnership, or any other form of
unincorporated enterprise owned by two or more persons.
An enterprise, activity, profession or undertaking of any
nature conducted for profit or ordinarily conducted for profit, whether
by an individual, partnership, association, or any other entity.
A corporation or joint-stock association organized under
the laws of the United States, the State of Pennsylvania, or any other
state, territory, foreign country or dependency.
Salaries, wages, commissions and other compensation, as defined
in this article.
An individual, partnership, association, corporation, governmental
body or unit or agency, or any other entity employing one or more
persons on a salary, wage, commission or other compensation basis.
The net gain from the operation of a business, profession
or enterprise, after provision for all costs and expenses incurred
in the conduct thereof, either paid or accrued in accordance with
the accounting system used in such business, profession or enterprise,
but without deduction of taxes based on income.
An individual, partnership, association or other entity domiciled
outside the Borough of Verona.
A natural person, partnership, corporation, fiduciary or
association. Whenever used in any section prescribing and imposing
a penalty, the term "person," as applied to association, shall mean
the partners or members thereof, and as applied to corporation, the
officers thereof.
An individual, partnership, association or other entity domiciled
in the Borough of Verona.
Salaries, wages, commissions, bonuses, incentive payments,
fees and tips that may accrue or be received by an individual for
services rendered, whether directly or through an agent and whether
in cash or in property, but shall not include periodic payments for
sick or disability benefits, nor any regular salary, wages, commissions
and other compensation received from an employer during a period of
sickness or disability by virtue of the employee's contract or
employment, and those 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, nor public
assistance or unemployment compensation payments, nor any wages or
compensation paid by the United States to any person for active service
in the Army, Navy or Air Force of the United States, nor any bonus
or additional compensation paid by the United States or the Commonwealth
of Pennsylvania or any other state for such service.
The duly appointed collector of the taxes defined and imposed
by this article.
A person, whether an individual, partnership, association
or any other entity, required hereunder to file a return of earnings
or net profits or to pay a tax thereon.
B.
The singular shall include the plural, and the masculine shall include
the feminine and the neuter.
A.
A tax for general revenue purposes of 1% is hereby imposed on the
following:
(1)
Salaries, wages, commissions and other compensation earned on and
after January 1, 1967, by residents of the Borough of Verona;
(2)
Salaries, wages, commissions and other compensation earned on and
after January 1, 1967, by nonresidents of the Borough of Verona for
work done or services performed or rendered in the Borough of Verona;
(3)
Net profits earned on and after January 1, 1967, of businesses, professions
and other activities conducted by residents of the Borough of Verona;
and
(4)
Net profits, earned on and after January 1, 1967, of businesses,
professions and other activities conducted in the Borough of Verona
by nonresidents.
B.
The tax levied under Subsection A(1) and (2) herein shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to any person who is employed by or renders services to him. The tax levied under Subsection A(3) and (4) herein shall relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or as proprietor, either individually or in association with some other person or persons.
C.
The tax levied by this article shall be applicable to earnings and
to net profits earned on and after January 1, 1967.
A.
Net profits.
(1)
Every taxpayer who anticipates any net profits shall, on or before
April 15, make and file with the Special Tax Collector, on a form
prescribed by him, a declaration of his estimated net profits during
the period beginning January 1 and ending December 31, setting forth
the estimated amount of net profits anticipated by him during the
said period and subject to the tax, the amount of tax imposed by this
article on such estimated net profits, and such other information
as the Special Tax Collector may require. The taxpayer making the
declaration shall, at the time of filing thereof, pay to the Special
Tax Collector the estimated amount of tax shown as due thereon; provided,
however, that the taxpayer shall have the right to pay the estimated
tax in four quarterly installments as follows: the first installment
at the time of filing the declaration on or before April 15 and the
other installment on or before July 15, October 15, and January 15,
respectively.
(2)
Any taxpayer who first anticipates any net profits after the first
quarter shall make and file the declaration hereinabove required as
soon as possible but in all cases before the payment date for the
quarter in which he first anticipates profits. The taxpayer making
the declaration shall, at the time of filing thereof, pay to the Special
Tax Collector the estimated amount of tax shown as due thereon; provided,
however, that the taxpayer shall have the right to pay the estimated
tax in equal installments on or before the quarterly installment payment
dates which remain after the filing of the declaration.
(3)
On or before April 15, every taxpayer who has received net profits
shall make and file with the Special Tax Collector, on a form prescribed
by him, a final return showing all of his net profits for the period
beginning January 1 and ending December 31 of the preceding year,
the total amount of tax due, the amount of estimated tax paid under
the provisions of this section, and the balance due; provided, however,
that any taxpayer may, in lieu of paying the fourth quarterly installment
of his estimated tax, elect to make and file with the Special Tax
Collector, on or before January 15, the final return as hereinabove
required; at the time of filing the final return, the taxpayer shall
pay the balance of the tax due or shall make demand for refund or
credit in the case of overpayment.
(4)
The Special Tax Collector is hereby authorized to provide by regulation
for the making and filing of adjusted declarations of estimated net
profits and for the payment of the estimated tax in cases where a
taxpayer who has filed the declaration hereinabove required anticipates
additional net profits not previously declared or finds that he has
overestimated his anticipated net profits.
(5)
Every taxpayer who discontinues business prior to December 31 shall,
within 15 days after the discontinuance of business, file his final
return as hereinabove required and pay the tax due.
B.
Salaries, wages, commissions and other compensation. Every taxpayer who is employed on a salary, wage, commission or other compensation basis and who receives any earnings not subject to the provisions of § 224-4 of this article relating to the collection at the source shall, on or before April 15, make and file with the Special Tax Collector on a form prescribed by said Collector, a return setting forth the aggregate amount of salaries, wages, commissions and other compensation earned by him during January, February and March and subject to the tax, together with such other information as the Special Tax Collector may require. He shall also, on or before July 15, October 15 and January 15, make and file with the Special Tax Collector, on a form prescribed by the said Collector, a return setting forth the aggregate amount of salaries, wages, commissions and other compensation earned by him during the three-month periods ending June 30, September 30 and December 31, respectively, and subject to the tax, together with such other information as the Special Tax Collector may require. Every taxpayer making such return shall, at the time of filing thereof, pay to the Special Tax Collector the amount of tax shown as due thereon.
A.
Every person within the Borough of Verona who employs one or more
persons on a salary, wage, commission or other compensation basis,
other than domestic servants, shall on or before April 15, or within
15 days after becoming an employer, register with the Special Tax
Collector his name and address and such other information as the said
Collector may require.
B.
Every person within the Borough of Verona who employs one or more
persons on a salary, wage, commission or other compensation basis,
other than domestic servants, shall deduct monthly or more often than
monthly, at the time of payment thereof, the tax imposed by this article
on the salaries, wages, commissions and other compensation due to
his employee or employees and shall, on or before April 30, and on
or before July 31, and on or before October 31, and January 31, of
the succeeding year, file a return of taxes deducted on a form prescribed
by the Special Tax Collector and pay to said Collector the amount
of tax deducted for the preceding month.
C.
On or before January 31, every such employer shall file with the
Special Tax Collector on forms prescribed by him:
(1)
An annual return showing the total amount of salaries, wages, commissions
and other compensation paid, the total amount of tax deducted, and
the total amount of tax paid to the Special Tax Collector during the
period beginning January 1 and ending December 31; and
(2)
A return for each employee employed during all or any part of the
period beginning January 1 and ending December 31, setting forth the
employee's name, address and social security number, the amount
of salaries, wages, commissions or other compensation paid to the
employee during said period, the amount of tax deducted, the amount
of tax paid to the Special Tax Collector, and such other information
as the Collector may require. Every employer shall furnish a copy
of the individual return to the employee for whom it is filed.
D.
Every employer who discontinues business prior to December 31 shall,
within 15 days after the discontinuance of business, file the returns
hereinabove required and pay the tax due.
E.
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.
A.
The Council of the Borough of Verona shall appoint a Special Tax
Collector. He shall serve unless removed in the manner prescribed
by law for the removal of appointed officers. He shall furnish such
surety bond as Council shall require, the cost of which bond shall
be paid by the Borough of Verona.
B.
The Special Tax Collector shall receive such compensation as the
Council may fix for his services.
C.
In the event of a vacancy in such office, the Borough Treasurer shall
collect such taxes and fulfill the duties of such Special Tax Collector
until such time as his successor is appointed by Council.
D.
The Council of Verona Borough may appoint Deputy Collectors and clerical
help to assist the Special Tax Collector when and if necessary and
fix their term of employment and compensation.
A.
It shall be the duty of the Special Tax Collector to collect and
receive the taxes, fines and penalties imposed by this article and
to give receipts therefor. It shall also be his duty to keep a record
showing the amount received by him from each taxpayer and the date
of such receipt. It shall be his further duty to make a report to
the Council at least once a month under oath or affirmation of the
total monies received by or through him or his agents by virtue of
his office or an account of any matters connected therewith. Immediately
upon making such return, he shall pay over the amount in his hands
to the general fund of the Borough of Verona.
B.
The Special Tax Collector is hereby charged with the administration
and enforcement of the provisions of this article, and is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article, including provision for reexamination and correction
of declarations and returns and of payments alleged or found to be
incorrect or as to which an overpayment is claimed or found to have
occurred, and to prescribe forms necessary for the administration
of this article.
C.
The Special Tax Collector and agents designated by him are hereby
authorized to examine the books, papers and records of any employer
or supposed employer or of any taxpayer or supposed taxpayer in order
to verify the accuracy of any declaration or return, or if no declaration
or return was filed, to ascertain the tax due. Every employer or supposed
employer and every taxpayer or supposed taxpayer is hereby directed
and required to give to the Special Tax Collector or to any agent
designated by him the means, facilities and opportunity for such examinations
and investigations as are hereby authorized.
D.
Any information gained by the Special Tax Collector, his agents,
or by any other official or agent of the Borough of Verona as a result
of any declarations, returns, investigations, hearings or verifications
required or authorized by this article shall be confidential, except
for official purposes and except in accordance with a proper judicial
order or as otherwise provided by law.
E.
Any person aggrieved by any action of the Special Tax Collector shall
have the right to appeal as provided by law.
A.
The Special Tax Collector through the Solicitor of the Borough of
Verona may bring action for the recovery of taxes due and unpaid under
this article.
B.
Any suit brought to recover the tax imposed by this article shall
be begun within six years after such tax is due or within six years
after a declaration or return has been filed, whichever date is later;
provided, however, that this limitation shall not prevent the institution
of a suit for the collection of any tax due or determined to be due
in the following cases:
(1)
Where no declaration or return was filed by any person although a
declaration or return was required to be filed by him under the provisions
of this article.
(2)
Where an examination of the declaration or return in the possession
of the Special Tax Collector reveals a fraudulent evasion of taxes,
including, but not limited to, substantial understatement of taxes
deducted and of actual or estimated net profits or earnings.
(3)
Where any person has deducted taxes under the provisions of this
article and has failed to pay the amounts so deducted to the Special
Tax Collector.
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of said tax, and an additional
penalty for 0.005% of the amount of the unpaid tax for each month
or fraction thereof during which the tax remains unpaid, shall be
added and collected. Where suit is brought for the recovery of any
such tax, the person liable therefor shall, in addition, be liable
for the costs of collection and the interest and penalties herein
imposed.
A.
The tax imposed by this article shall not apply:
(1)
To any person as to whom it is beyond the legal power of the Borough
of Verona to impose the tax herein provided for under the Constitution
of the United States and the Constitution and laws of the Commonwealth
of Pennsylvania.
(2)
To institutions or organizations operated for public, religious,
educational or charitable purposes; to institutions or organizations
not organized or operated for private profit or to trusts and foundations
established for any of the said purposes.
[Amended 10-19-1976 by Ord. No. 1026]
A.
Any person who fails, neglects or refuses to make any declaration
or return required by this article ; any employer who fails, neglects
or refuses to register or to pay the tax deducted from his employees
or fails, neglects or refuses to deduct or withhold the tax from his
employees; any person who refuses to permit the officer or any agent
designated by him to examine his books, records and papers; and any
person who knowingly makes any incomplete, false or fraudulent return,
or attempts to do anything whatsoever to avoid the full disclosure
of the amount of his net profits or earned income in order to avoid
the payment of the whole or any part of the tax imposed by this article
shall, upon conviction thereof, be sentenced to pay a fine of not
more than $500 for each offense and costs and, in default of payment
of such fine and costs to be imprisoned for a period not exceeding
30 days.
B.
Any person who divulges any information which is confidential under the provisions of § 224-6D of this article shall, upon conviction thereof, be sentenced to pay a fine of not more than $500 for each offense and costs and, in default of payment of said fine and costs, to be imprisoned for a period not exceeding 30 days.
C.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this article.
D.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this article shall not
excuse such person from making such declaration or return.
