[Added 11-8-2017 by Ord.
No. 956]
A.
ASSOCIATION
BUSINESS
CORPORATION
EMPLOYER
INDIVIDUAL or PERSON
NONRESIDENT
RESIDENT
Unless otherwise expressly stated, the following terms shall have,
for the purpose of this article, the meanings herein indicated:
A partnership, limited partnership or any other form or unincorporated
enterprise owned by two or more persons.
Includes 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.
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.
Includes a natural person, copartnership, association, firm
or fiduciary. Whenever used in any clause prescribing and imposing
a penalty, the term "individual" or "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 outside the Borough of Irwin.
An individual, copartnership, association or other entity
domiciled in the Borough of Irwin.
B.
The singular shall include the plural, and the masculine shall include
the feminine and the neuter.
A.
An annual tax for general revenue purposes is hereby levied, said
tax being an occupational residence tax at the rate of $10 per annum
on each person, individual or resident or inhabitant of the Borough
of Irwin, Westmoreland County, Pennsylvania, who is engaged in any
occupation, trade or profession whose gross earnings are $12,000 or
more.
B.
It is the intent of this section that the entire burden of the per
capita tax imposed herein shall not exceed the limitations prescribed
in the Local Tax Enabling Act of 1965, December 31, P.L. 1257, as
amended (53 P.S. § 6924.101 et seq.), so that if any other
political subdivision has imposed or shall hereafter impose the same
tax, then the tax levied by the Borough under the authority of the
said Act shall during the time such duplication of the tax exists,
except as hereinafter otherwise provided, be 1/2 of the rate, and
such 1/2 rate shall become effective without any action on the part
of the Borough.
C.
This occupational residence tax shall be and is in addition to all
other taxes levied and assessed by the Borough of Irwin.
Taxes herein levied, assessed and imposed shall be payable to
the Borough of Irwin or to a collector approved by Council of the
Borough of Irwin to collect said tax. The person or persons so appointed
as receiver of said tax shall collect and receive all such taxes,
furnish a receipt for their payment and keep a record of the amount
received from each individual taxpayer under this article and the
date of said receipt.
The tax herein assessed and levied shall be payable to the Tax
Collector in the Borough and shall be payable contemporaneously with
real estate taxes assessed and levied by the Borough.
The per capita tax shall be collected by the duly elected or
appointed Tax Collector of the Borough of Irwin in the manner prescribed
by the Local Tax Collection Law of 1945,[1] as amended and supplemented. The said Tax Collector shall
exercise all of the powers and shall have all the duties provided
for in the Local Tax Collection Law.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Manager of the Borough of Irwin or any other person designated
by Council of the Borough of Irwin is hereby charged with the enforcement
of the provisions of this article and is hereby empowered to 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 article, including provision for the examination
of employment records.
All taxes paid within two months of the due date of the tax
shall be entitled to a two-percent discount, which shall be deducted
by the Tax Collector. All taxes unpaid for a period of four months
after the due date shall be subject to a ten-percent penalty, which
shall be added by the Tax Collector.
The tax assessed, levied and imposed hereunder shall be collected
from each individual or person subject to said tax, notwithstanding
the fact that the name of any such person or individual shall not
appear on the list of individuals or persons subject to taxation with
said Borough of Irwin furnished to the Collector and, further, notwithstanding
the fact that no notice, by mail or otherwise, shall have been given
to such individual or person of the fact that he or she is liable
for payment of said tax. The name of any such individual or person
shall be added to the duplicate of said Collector in the manner now
provided by law for per capita taxes imposed by Boroughs.
All taxes imposed by this article, together with all interest
and penalties, shall be recovered by said Collector and the Borough
Solicitor as other taxes and other debts of like amounts are recovered.
Any individual or person convicted before any District Justice
or other Magistrate of competent jurisdiction for violating any of
the provisions or requirements of this article, including the failure,
neglect or refusal to pay said tax, penalties and interest imposed
by this article, shall be subject to a fine or penalty not exceeding
$600 and costs for each such offense or to undergo imprisonment in
any correctional facility or lockup for not more than 30 days for
the nonpayment of such fine or penalty and costs within 10 days from
the imposition thereof. Such fine or penalty shall be in addition
to any other penalty imposed by any other section of this article.
This article shall not apply to any individual or person as
to whom or which it is beyond the legal power of the Borough of Irwin,
under the laws of the Commonwealth of Pennsylvania, to impose the
tax, duties or obligations herein provided.
If any sentence, clause, section or part of this article is
for any reason found to be unconstitutional, illegal, invalid or void,
such unconstitutionality, illegality, invalidity or nullity shall
not affect or impair any of the remaining provisions, sentences, clauses,
sections or parts of this article. It is hereby declared as the intent
of the Borough that this article would have been adopted had such
unconstitutional, illegal, invalid or void provision, sentence, clause,
section or part thereof had not been included herein.
This article shall become effective January 1, 2018, and shall
remain in effect and continue in force thereafter from year to year
on a calendar year basis without annual reenactment unless amended
or repealed.
