[Ord. 121, 11/13/1961, § 1; as amended by Ord. 260, 3/11/1996, § 24-301]
In pursuance of the authority granted to Townships in the Commonwealth
of Pennsylvania by the Local Tax Enabling Act, 53 P.S. § 6901
et seq., be it enacted and ordained by the Commissioners of the Township
of Leet, Allegheny County, Pennsylvania, and it is hereby enacted
by the authority of the same.
[Ord. 121, 11/13/1961, § 2; as amended by Ord. 2003-02, 5/12/2003]
1.
ASSOCIATION
BUSINESS
COMPENSATION EARNED OR COMPENSATION PAID OR EARNINGS
CORPORATION
EMPLOYER
NET PROFITS
NONRESIDENT
PERSON
RESIDENT
TAXPAYER
TOWNSHIP TREASURER
The following words and phrases, when used in this Part, shall have
the meanings ascribed to them in this section; except if 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.
Any enterprise, activity, profession or undertaking of any
nature conducted for profit or ordinarily conducted for profit, whether
by an individual, copartnership, association or other entity.
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, as determined under
§ 303 of the Tax Reform Code of 1971 and regulations in
61 Pa. Code, Part I, Subpart B, Article V, relating to personal income
tax.
This term does not include wages or compensation paid to
persons on active military service, periodic payments for sickness
and disability other than regular waged received during a period of
sickness, disability or retirement or payments arising under workmen's
compensation acts, 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
know as public assistance, or unemployment compensation 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.
Employee business expenses are allowable deductions as determined
under Article III of the "Tax Reform Code of 1971." The amount of
any housing allowance provided to a member of the clergy shall not
be taxable as earned income.
Any corporation or joint stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania or
any other state, territory or foreign country or dependency.
Any individual, copartnership, association, corporation,
governmental body or unit or agency or any other entity, who or that
employs one or more persons on a salary, wage, commission or other
compensation basis.
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 as determined under § 303 of the
Tax Reform Code of 1971 and regulations 61 Pa. Code, Part I, Subpart
B, Article V, relating to personal income tax.
This term does not include income which is not paid for services
provided and which is in the nature of earnings from an investment.
For taxpayers engaged in the business, profession or activity of farming,
the term shall not include: (1) any interest earnings generated from
any monetary accounts or investment instruments of the farming business;
(2) any gain on the sale of farm machinery; (3) any gain on the sale
of livestock held 12 months or more for draft, breeding or dairy purposes;
and (4) any gain on the sale of other capital assets of the farm.
An individual, copartnership, association or other entity
domiciled outside the Township of Leet.
Every natural person, copartnership, association, firm or
fiduciary. Whenever used in any clause prescribing and imposing a
penalty, the term "person," as applied to associations, shall mean
the partners or members thereof and, as applied to corporations, the
officers thereof.
An individual, copartnership, association or other entity
domiciled in the Township of Leet.
A person, whether an individual, copartnership, association
or any other entity, required hereunder to file a return on earnings
or net profits or to pay a tax thereon.
The Treasurer of the Township of Leet.
2.
The singular shall include the plural, and the masculine shall include
the feminine and the neuter.
[Ord. 121, 11/13/1961, § 3; as amended by Ord. 160, 11/8/1976, § 1]
1.
An annual tax for general revenue purpose of 0.005 mills is hereby
imposed on:
A.
Salaries, wages, commissions and other compensation earned or paid
after January 1, 1962, by residents of the Township of Leet.
B.
Salaries, wages, commissions and other compensation earned or paid
after January 1, 1962, by nonresidents of the Township of Leet.
C.
The net profits earned after January 1, 1961, of businesses, professions
or other activities conducted by such residents.
D.
The net profits earned after January 1, 1962, of businesses, professions
or other activities conducted in the Township of Leet 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 any person who is employed
by or renders service to him. 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 proprietor, either individually or in association with
some other person or persons.
3.
Said tax shall first be levied, collected and paid with respect to
the salaries, wages, commissions and other compensation and the net
profits of businesses, professions or other activities earned during
the period January 1, 1962, and December 31, 1962.
[Ord. 121, 11/13/1961, § 4; as amended by Ord. 160, 11/18/1976, § 2]
1.
Each taxpayer whose earnings or profits are subject to the tax imposed
by this Part shall make and file quarterly returns with the Township
Treasurer on forms furnished by or obtainable from him, setting forth
the aggregate amount of salary, wages and other compensation, or net
profits earned by him during the preceding quarter and subject to
the said tax, together with such other information as the Township
Treasurer may require; provided, however, that when the taxpayer regularly
uses a fiscal year different from the calendar year, the return shall
be made within 30 days from the end of each quarter of such fiscal
year. The quarterly returns shall be made on or before April 20, 1977,
for the aggregate amount of salary, wages and other compensation,
or net profits earned by him during the period beginning January 1,
1977, and ending March 31, 1977; on or before July 31, 1977, with
a quarter beginning April 1, 1977, and ending June 30, 1977; on or
before October 31, 1977, for the quarter beginning July 1, 1977, and
ending September 30, 1977; and on or before January 31, 1978, for
the quarter beginning October 1, 1977, and ending December 31, 1977.
2.
The return shall also show the amount of the tax imposed by this Part on such earnings and profits. The taxpayer making the said return shall, at the time of filing thereof, pay to the Township Treasurer the amount of tax shown as due thereon. Provided further, however, that where any portion of the tax so due shall have been deducted at the source and shall have been paid to the Township Treasurer by the person making such deduction pursuant to the provisions of § 24-305 of this Part, credit for the amount so paid shall be deducted from the amount due and only the balance, if any, shall be due and payable at the time of filing said return.
3.
The Township Treasurer is hereby authorized to provide by regulation,
subject to the approval of the Township Solicitor, that the return
of an employer or employees, showing the amount of tax deducted by
said employer or employers from the salaries, wages or commissions
of any employee, and paid by him or them to the Township Treasurer
shall be accepted as the return required of any employee whose sole
income, subject to the tax or taxes under this Part, is such salary,
wages or commissions.
[Ord. 121, 11/13/1961, § 5; as amended by Ord. 160, 11/8/1976, § 3]
1.
Each employer within the Township of Leet who employs one or more
persons on a salary, wage, commission or other compensation basis
shall deduct, monthly or more often than monthly, at the time of the
payment thereof, the tax of 0.005 mills of salaries, wages, commissions
or other compensation due by the said employer to the said employee
and shall file with the Township Treasurer on a form or forms furnished
by or obtainable from him a quarterly return on the dates specified
herein and pay to him the amount of taxes deducted during said quarters.
The quarterly returns shall be made on or before April 30, 1962, for
the amount of the taxes deducted during the period beginning January
1, 1962, and ending March 31, 1962; on or before July 31, 1962, for
the quarter beginning April 1, 1962, and ending June 30, 1962; on
or before October 31, 1962, for the quarter beginning July 1, 1962,
and ending September 30, 1962; and on or before January 1, 1963, for
the quarter beginning October 1, 1962, and ending December 31, 1962.
2.
On or before February 15, 1962, each employee shall file a return
on a form or forms prescribed by the Township Treasurer setting forth
the names and residence of each employee of said employer during all
or any part of preceding year, the amounts of salaries, wages, commissions
or other compensation earned during such preceding year by each of
such employees, the amount of taxes deducted and paid to the Township
Treasurer together with such other pertinent information as the Township
Treasurer may require. Provided, however, that the failure or omission
by the employer either residing within or outside of the Township
to make such return and/or pay such tax shall not relieve the employee
from the payment of such tax and the compliance with such regulations
with respect to making returns and payment thereof, as may be fixed
in this Part or established by the Township Treasurer.
[Ord. 121, 11/13/1961, § 6; as amended by Ord. 160, 11/8/1976, § 5]
It shall be the duty of the Township Treasurer to collect and
receive the taxes and penalties imposed by this Part for payment over
to the Township, and to enforce the provisions of this Part. It shall
also be his duty, in addition to keeping such records as are now required
by law or ordinance, to keep a record showing the amount received
by him for each taxpayer and the date of such receipts.
[Ord. 121, 11/13/1961, § 7; as amended by Ord. 160, 11/8/1976, § 5; and by Ord. 260, 3/11/1996, § 24-307]
1.
Inquisitorial powers of the Township Treasurer:
A.
The Commissioners may prescribe, adopt, promulgate and enforce rules
and regulations relating to any matter or thing pertaining to the
administration and enforcement of the provisions of this Part, including
provisions for the re-examination and correction of returns and payments
alleged or found to be incorrect or as to which an overpayment or
underpayment is claimed or found to have occurred.
B.
The Township Treasurer or any agent or employee designated in writing
by the Commissioners is 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 return
made, or if no return was made, to ascertain the tax imposed by this
Part. Every such employer or supposed employer, or taxpayer or supposed
taxpayer, is hereby directed and required to give the said Township
Treasurer or any other person designated by the Commissioners the
means, facilities and opportunity for such examinations and investigations
as are hereby authorized. The Township Treasurer is hereby authorized
to examine any person concerning any income which was or should have
been returned for taxation, and to this end may compel the production
of books, papers and records and the attendance of all persons before
him, whether as parties or witnesses, whom he believes to have knowledge
of such income.
C.
Any information gained by the Township Treasurer or any other official or agent designated by the Commissioners as a result of any 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, and any person or agent divulging such information shall be subject to the penalty provided in § 24-310.
[Ord. 121, 11/13/1961, § 8; as amended by Ord. 160, 11/8/1976, § 5,6]
All taxes imposed by this Part remaining unpaid after they become
due shall bear interest in addition to the amount of the unpaid tax
at the rate of 6% per year; and the persons upon whom said taxes are
imposed shall be further liable to a penalty and interest of 2% of
the amount of the unpaid tax per month for each month or fraction
thereof during which the tax remains unpaid.
[Ord. 121, 11/13/1961, § 9; as amended by Ord. 160, 11/8/1976, § 5]
All taxes imposed by this Part, together with all interest and
penalties, shall be recoverable by the Township Solicitor as other
debts of like kind are recoverable.
[Ord. 121, 11/13/1961, § 10; as amended by Ord. 160, 11/8/1976, § 5; and by Ord. 260, 3/11/1996, § 24-310]
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 this
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 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 provision of this Part, shall, upon conviction thereof, before
any 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. 121, 11/31/1961, § 11; as amended by Ord. 160, 11/8/1976, § 5]
This Part shall not apply to any person or property as to whom
or which it is beyond the legal power of the Commissioners to impose
the tax or duties herein provided for.
