[Ord. 387, 12/2/1968, § 1]
The following words and phrases, when used in this Part, 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 unincorporated
group of two or more persons.
An enterprise, activity, profession or any other undertaking
of an unincorporated nature conducted for profit or ordinarily conducted
for profit whether by a person, partnership, association, or any other
entity.
The person, public employee or private agency designated
by the Borough Council as the governmental body to collect and administer
the tax on earned income and net profits.
A corporation or joint stock association organized under
the laws of the United States, this state, or any other state, territory,
foreign country or dependency.
The calendar year for which the tax is levied.
The place where one lives and has his permanent home and
to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the place in which a man has voluntarily
fixed the habitation of himself and his family, not for a mere special
or limited purpose, but with the present intention of making a permanent
home, until some event occurs to induce him to adopt some other permanent
home. In the case of businesses, or associations, the domicile is
that place considered as the center of business affairs and the place
where its functions are discharged.
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered, whether directly or through
an agent, and whether in cash or in property; not including, however,
wages or compensation paid to persons on active military service,
periodic payments for sickness and disability other than regular wages
received during a period of sickness, disability or retirement or
payments arising under Workmen's Compensation Act, occupational
disease acts and similar legislation, or payments 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 or payments commonly known as public assistance, or
unemployment compensation payments made by any governmental agency
or payments to reimburse expenses or payments made by employers or
labor unions for wage and salary supplemental programs including,
but not limited to, programs covering hospitalization, sickness, disability
or death, supplemental unemployment benefits, strike benefits, Social
Security and retirement.
A person, partnership, association, corporation, institution,
governmental body or unit or agency, or any other entity employing
one or more persons for a salary, wage, commission or other compensation.
The net income from the operation of a business, profession,
or other activity, except corporations, after provision for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis in accordance with the accounting system used
in such business, profession, or other activity, but without deduction
of taxes based on income.
A person, partnership, association or other entity domiciled
outside the taxing district.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the taxing district.
The calendar year following the current year.
A person, partnership, association, or any other entity,
required under this Part to file a return of earned income or net
profits, or to pay a tax thereon.
[Ord. 387, 12/2/1968, § 2]
1.
A tax for general revenue purposes of 1% is hereby imposed on the
following:
A.
Salaries, wages, commissions and other compensation earned by residents
of the Borough.
B.
Salaries, wages, commissions and other compensation earned by nonresidents
of the Borough for work done or services performed or rendered in
the Borough.
C.
Net profits of businesses, professions and other activities conducted
by residents of the Borough.
D.
Net profits of businesses, professions and other activities conducted
in the Borough by nonresidents.
2.
The tax levied under Subsection 1A and B of this section 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
or renders services to him.
3.
The tax levied under Subsection 1C and D of this section 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.
4.
The tax levied by this Part shall be applicable to earnings and to
net profits earned during the period beginning January 1, 1969 and
ending December 31, from year to year on a calendar year basis.
[Ord. 387, 12/2/1968, § 9]
1.
The tax imposed by this Part shall not apply:
A.
To any person as to whom it is beyond the legal power of the Borough
to impose the tax on under the Constitution of the United States and
the Constitution and laws of this state.
B.
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 such purposes.
2.
This section shall not be construed to exempt any person who is an
employer from the duty of collecting the tax as source from his employees
and paying the amount collected to the Collector under the provisions
of this Part.
[Ord. 387, 12/2/1968, § 3]
1.
The following rules shall govern declarations, returns and payment
of the tax imposed by this Part in regard to net profits:
A.
Every taxpayer who anticipates any net profits shall, on or before
April 15, of the current year, make and file with the collector on
a form prescribed by the collector, a declaration of his estimated
net profits during the period beginning January 1, of the current
year, and ending December 31, of the current year, setting forth the
estimated amount of net profits anticipated by him during such period
and subject to the tax, the amount of tax imposed by this Part on
such estimated net profits, and such other information as the collector
may require. The taxpayer making such declaration shall, at the time
of filing thereof, pay to the collector the estimated amount of tax
shown as due thereon; provided, however, that the taxpayer has the
right to pay the estimated tax in four quarterly installments as follows:
The first installment at the time of filing the declaration and the
other installments on or before June 15, and September 15 of the current
year, and January 15, of the succeeding year, respectively.
B.
Any taxpayer who first anticipates any net profits after April 15, of the current year, shall make and file the declaration required in Subsection 1 of this section on or before June 15, September 15 or December 31, of the current year, whichever of such dates next follows the date on which the taxpayer first anticipates such net profits. The taxpayer making the declaration shall, at the time of filing thereof, pay to the collector the estimated amount of tax 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.
C.
The collector is hereby authorized to provide by regulation for the
making and filing of adjusted declarations of estimated net profits,
and for payments of the estimated tax in cases where a taxpayer who
has filed the declaration required in Subsection 1A of this section
anticipates additional net profits not previously declared or finds
that he has over-estimated his anticipated net profits.
D.
On or before April 15, of the succeeding year, every taxpayer who
has received net profits shall make and file with the collector, on
a form prescribed by him, a final return showing all his net profits
for the period beginning January 1, and ending December 31, of the
current year, the total amount of tax due, the amount of estimated
tax paid under the provisions of this section, and the balance due.
Any taxpayer may, in lieu of paying the fourth quarterly installment
of his estimated tax, may elect to make and file with the collector
on or before January 31, of the succeeding year, the final return
as required in this paragraph. 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.
E.
Every taxpayer who discontinues business prior to December 31 of
the current year shall, within 30 days after the discontinuance of
business, file, his final return as required in Subsection 1D of this
section and pay the tax due.
[Ord. 387, 12/2/1968, § 3]
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 this Part relating to collection at source of
taxes due under this Part, shall, on or before April 13, July 31 and
October 31, of the current year, and January 31, of the succeeding
year, make and file with the collector on a form prescribed by the
collector, a return setting forth the aggregate amount of salaries,
wages, commissions and other compensation earned by him during the
three-month periods ending March 31, June 13, September 13 and December
31, of the current year, respectively, and subject to the tax, together
with such other information as the collector may require. Every taxpayer
making such return shall, at the time of filing thereof, pay to the
collector the amount of tax shown as due thereon.
[Ord. 387, 12/2/1968, § 5]
1.
Collection. It shall be the duty of the collector to collect and
receive the taxes, fines and penalties imposed by this Part.
2.
Records. It shall also be his duty to keep a record showing the date
of such receipt.
3.
Promulgation of Rules. The collector is hereby charged with the administration
and enforcement of the provisions of this Part 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 Part, including provisions for the 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 Part.
4.
Examination of Books. The 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 collector,
or to any agent designated by him, the means, facilities and opportunity
for such examinations and investigations, as are hereby authorized.
5.
Establishment of Different Filing, Etc., Dates. The collector is
authorized to establish different filing, reporting and payment dates
for taxpayers whose fiscal years do not coincide with the calendar
year.
[Ord. 387, 12/2/1968, § 6]
1.
The collector may sue for the recovery of taxes due and unpaid under
this Part.
2.
Any suit brought to recover the tax imposed by this Part shall be
begun within three years after such tax is due, or within three years
after the 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:
A.
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 Part, there shall be no limitation.
B.
Where an examination of the declaration or return filed by any person,
or of other evidence relating to such declaration or return in the
possession of the collector, reveals a fraudulent evasion of taxes,
there shall be no limitation.
C.
In the case of substantial understatement of tax liability of 25%
or more, and no fraud, suit shall be begun within six years.
D.
Where any person has deducted taxes under the provisions of this
Part, and has failed to pay the amounts so deducted to the collector,
or where any person has wilfully failed or omitted to make the deductions
required by this Part, there shall be no limitation.
[Ord. 387, 12/2/1968, § 5]
Any information gained by the collector, his agents, or by any
other official or agent of the Borough as a result of any declarations,
returns, investigations, hearings or verifications required or authorized
by this Part, shall be confidential, except for official purposes
and except in accordance with a proper judicial order, or as otherwise
provided by law.
[Ord. 387, 12/2/1968, § 8]
The collector is hereby authorized to accept payment under protest
of the amount of tax claimed by the Borough in any case where any
person disputes the validity or amount of the Borough's claim
for the tax levied by this Part. If it is thereafter judicially determined
by a court of competent jurisdiction that there has been overpayment
to the collector, the amount of the overpayment shall be refunded
to the person who paid under protest.
[Ord. 387, 12/2/1968]
If for any reason the tax imposed by this Part is not paid when
due, interest at the rate of 6% per annum on the amount of such tax,
and an additional penalty of 1/2 of 1% 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.
[Ord. 387, 12/2/1968, § 10; as amended by Ord.
623, 2/14/2006]
1.
Any person who fails, neglects, or refuses to make any declaration
or return required by this Part, 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 Part,
shall, upon conviction therefor before any magisterial district judge,
or court of competent jurisdiction, be sentenced to pay a fine of
not more than $500 for each offense, and costs, and in default of
payment, to be imprisoned for a period not exceeding 30 days.
2.
Any person who divulges any information which is confidential under
the provisions of this Part, shall, upon conviction therefor, before
any magisterial district judge, or court of competent jurisdiction,
be sentenced to pay a fine of not more than $500 for each offense,
and costs, and in default of payment, to be imprisoned for a period
not exceeding 30 days.
3.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this Part.
4.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this Part shall not
excuse him from making such declaration or return.
[Ord. 387, 12/2/1968, § 10]
The failure of any person to receive or procure the forms required
for making the declaration or returns required by this Part shall
not excuse him from making such declaration or return.
[Ord. 387, 12/2/1968, § 4]
Every employer having an office, factory, workshop, branch,
warehouse, or other place of business, within the Borough who employs
one or more persons, other than domestic servants, on a salary, wage,
commission or other compensation basis, who has not previously registered,
shall, within 15 days after becoming an employer, register with the
collector his name and address and such other information as the collector
may require.
[Ord. 387, 12/2/1968, § 4]
Every employer having an office, factory, workshop, branch,
warehouse, or other place of business within the Borough who employs
one or more persons, other than domestic servants, on a salary, wage,
commission or other compensation basis, shall deduct monthly, or more
often than monthly, at the time of payment thereof, the tax imposed
by this Part on the salaries, wages, commissions and other compensation
due to his employee or employees, and shall, on or before April 13,
July 31 and October 31, of the current year, and January 31, of the
succeeding year, file a return of taxes deducted on a form prescribed
by the collector and pay to the collector the amount of taxes deducted
during the preceding three-month periods ending March 31, June 13
and September 13, of the current year, and December 31, of the current
year, respectively.
[Ord. 387, 12/2/1968, § 4]
Any employer who for two of the preceding four quarterly periods
has failed to deduct the proper tax due under this Part, or any part
thereof, or has failed to pay over the proper amount of tax to the
taxing authority, may be required by the officer to file his 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 withheld.
[Ord. 387, 12/2/1968, § 4]
1.
On or before February 28, of the succeeding year, every employer specified in § 24-114 shall file with the collector on forms prescribed by him:
A.
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 collector during the period beginning
January 1 and ending December 31.
B.
A return for each employee employed during all or any part of the
period beginning January 1 and ending December 31 of the current year
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 such period, the amount of tax deducted,
the amount of tax paid to the 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.
2.
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 required by this Part and pay the tax due.
[Ord. 387, 12/2/1968, § 4]
The failure or omission of any employer to make the deductions
required by this Part shall not relieve any employee from the payment
of the tax imposed by this Part or from complying with the requirements
of this Part relating to the filing of declarations and returns.
