[Adopted 5-18-1977 by Ord. No. 5-1977]
The provisions of § 13 of the Local Tax Enabling Act
of December 31, 1965 (P.L. 1257), its supplements and amendments (53
P.S. § 6913), are incorporated herein by reference, except
where hereinafter specifically otherwise provided. Where options are
available to the City under § 13, this article designates
the option selected.
A.
A tax of 1/2% is hereby imposed for general purposes:
(1)
In case of a taxpayer on a calendar-year basis for each calendar
year beginning January 1 and ending December 31.
(2)
In case of a taxpayer on a fiscal-year basis other than a calendar
year, for each taxpayer's fiscal year beginning at the beginning of
the taxpayer's fiscal year and ending at the ending thereof, upon
the following:
(a)
Salaries, wages and commissions, and other compensation earned
for activities or services, wherever performed or rendered, by individual
residents of the City.
(b)
Salaries, wages, commissions and other compensation, earned
by individual nonresidents of the City, for work or services performed
or rendered in the City.
(c)
Net profits earned from the operation of a business, profession
or other activity, wherever conducted by the residents of the City.
(d)
Net profits earned from the operation of a business, profession
or other activity conducted in the City by nonresidents.
B.
The taxes levied under Subsection A(2)(a) and (b) hereof shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to a person who is employed by him. The taxes levied under Subsection A(2)(c) and (d) hereof shall relate to and be imposed upon the net profits of any business, profession or other activity conducted by any person or persons.
A.
Net profits. Every taxpayer making net profits shall, on or before
April 30 of the current year, make and file with the Tax Collector
on a form approved by the Tax Collector a declaration of his estimated
net profits during the period beginning January 1 and ending December
31 of the current year and pay to the Tax Collector in four equal
quarterly installments the tax due thereon as follows: the first installment
at the time of the filing the declaration, and the other installments
before July 31 and October 31 of the current year, and January 31
of the succeeding year, respectively.
B.
Earned income. 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 Tax Collector on a form prescribed or approved
by the Tax Collector, a quarterly return before May 1, August 1 and
November 1 of the current year and February 1 of the succeeding year,
set forth the aggregate amount of earned income tax not subject to
withholding by him during the three months periods ending March 31,
June 30, September 30 and December 31 of the current year, respectively,
and subject to the tax, together with such other information as the
Tax Collector may require. Every taxpayer making such a return shall,
at the time of filing thereof, pay to the Tax Collector the amount
of tax shown as due thereon.
Council may from time to time, designate any person, public
employee or private agency to collect and administer the tax on earned
income and net profits and also, may from time to time, determine
the amounts for which such person, public employee or private agency
shall be bonded.
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 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 a fine of not more than $500
for each offense plus costs and, in default of payment of said fine
and costs, to a term of imprisonment not to exceed 30 days.
B.
Any person who divulges any information which is confidential under
the provisions of this article shall, upon conviction thereof, be
sentenced to a fine of not more than $500 for each offense plus costs
and, in default of payment of said fine and costs, to a term of imprisonment
not to exceed 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 return required by this article shall not
excuse him from making such declaration or return.
E.
Copies of rules and regulations are available in the Treasurer's
office or through the mail upon payment of a fee in an amount as established
from time to time by resolution of City Council.
F.
Council may amend the rules and regulations for the administration
of this article by resolution.
