[Adopted 7-13-1981 by Ord. No. 1981-2 as
Ch. XXIV, Part 2, of the 1981 Code]
A.
ASSOCIATION
BUSINESS
COMPENSATION EARNED or COMPENSATION PAID OR EARNINGS
CORPORATION
EMPLOYER
NET PROFIT
NON-RESIDENT
OTHER ACTIVITIES
PERSON
RESIDENT
TAXPAYER
Unless otherwise specifically stated, the following
terms shall have, for the purpose of this article, the meanings herein
set forth:
A partnership, limited partnership or any other form of 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.
All salaries, wages, commissions, bonuses, incentive payments
and/or other forms of compensation or remuneration, excluding government,
industrial and retirement pensions, in cash or in property, received
by an individual and paid, directly or through an agent, by an employer
for services rendered.
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 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 and without deduction of taxes based on
income.
An individual, copartnership, association or other entity
domiciled outside Latrobe.
Investments in real or personal property of whatever nature
or character.
Includes natural persons, 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 Latrobe.
A person, whether an individual, copartnership, association
or any other entity, required hereunto to file a return on earnings
or net profits or to pay a tax thereon.
B.
Where and if it appears or is used in this article,
the singular shall include the plural and the masculine shall include
the feminine and the neuter.
[Amended 1-12-2009 by Ord. No. 2009-4]
A.
An annual tax for general revenue purposes of 0.90% is hereby imposed
on:
[Amended 12-27-2013 by Ord. No. 2013-12[1]]
(1)
Salaries, wages, commission and other compensation earned by residents
of Latrobe;
(2)
The net profits earned of businesses, professions or other activities
conducted by such residents; and
[1]
Editor's Note: This ordinance also provided that the
rate of 0.90% be imposed on residents commencing 1-1-2014 and in fiscal
years thereafter.
B.
An annual tax for general revenue purposes of 1.00% is hereby imposed
on:
[Amended 12-27-2013 by Ord. No. 2013-12[2]]
(1)
Salaries, wages, commissions and other compensation earned by nonresidents
of Latrobe for work done or services performed or rendered in Latrobe,
if the municipality of domicile of the nonresident does not impose
an earned income tax.
(2)
Net profits earned of business, professions and other activities
conducted in Latrobe by nonresidents, if the municipality of domicile
of the nonresident does not impose an earned income tax.
[2]
Editor's Note: This ordinance also provided that the
rate of 1.00% be imposed on nonresidents commencing 1-1-2014 and in
fiscal years thereafter.
C.
The tax levied under Subsections A(1) and B(1), as set forth above, 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 Subsections A(2) and B(2), as set forth above, shall relate to and be imposed upon the net profits of any business, profession or enterprise carried on by any person or owner or proprietor, either individually or in association with some other person or persons.
D.
Such taxes shall be levied with respect to the compensation
or net profits earned during the period from January 1, 2009, to December
31, 2009, and for each subsequent calendar year thereafter for which
the tax is levied.
The Tax Collector, or any other person designated
by the Council of Latrobe, is hereby designated as the receiver of
the taxes imposed by this article. He shall collect and receive all
such taxes, shall furnish a receipt for their payment and shall keep
a record showing the amount received by him from each taxpayer under
this article, and the date of each receipt. The Finance Committee
of the Council, together with the Solicitor, is empowered to prescribe
ruled and regulations relating to any matter or thing pertaining to
the administration and enforcement of the provisions of this article.
Such rules and regulations shall be inscribed by the Secretary in
a book kept for that purpose and open to the inspection of the public.
A.
Every person whose earnings or profits are subject
to the tax imposed by this article, except those persons whose total
tax is deducted at the source by the employer, shall on or before
April 30 of each and every year make and file with Latrobe an estimate
of his or her net income on a form furnished by or obtainable from
Latrobe setting forth the estimated amount of salaries, wages, commissions
and other compensation or net profits expected to be earned by him
during the year and subject to said tax imposed hereby, together with
such other pertinent information as Latrobe may require.
B.
Each return shall also show the estimated amount of
the tax imposed by this article on such estimated earnings and profits.
The person making said return shall at the time of filing thereof
pay to the Tax Collector of Latrobe, or any other person designated
by the Council of Latrobe by resolution duly passed, the estimated
amount of tax shown as due thereon; provided, however, that the taxpayer
shall have the right to pay the estimated tax or the balance of the
estimated tax as shown on the return in four quarterly installments,
the first installment thereof on or before April 30, and the other
installments thereof on or before July 31, September 30 and December
31, respectively, in each and every year.
C.
On or before April 15, the taxpayer shall file a complete
return of his net income and pay the balance of the tax or make a
demand for a refund of an overpayment thereof as the case may be.
Any taxpayer filing said estimate of net income may use as his estimate
his preceding year's net income; provided, further, that where any
portion of the tax due shall have been deducted at the source and
shall have been paid to Latrobe by the person making said deduction,
credit for the amount so paid shall be deducted from the amount shown
to be due and only the balance, if any, shall be due and payable at
the time of the filing of the said return or as hereinabove provided;
provided, further, that Latrobe is authorized to provide by regulation
that the return of an employer or employers showing the amount of
tax deducted by him or them from the salaries, wages or commissions
of an employee and paid by him or them to Latrobe shall be accepted
as the return required by an employee whose sole income subject to
the tax under this article is such salaries, wages or commissions.
[Amended 1-12-2009 by Ord. No. 2009-4]
Every employer within Latrobe 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 0.63% of salaries, wages, commissions
or other compensation due by said employer to the said resident employee,
and the tax of 0.50% of salaries, wages, commissions or other compensation
due by said employer to the said nonresident employee if the municipality
of domicile of the nonresident does not impose an earned income tax,
and shall on or before the 15th day of the month next following said
deduction make a return and pay to Latrobe the amount of tax so deducted.
Said return shall be on a form or forms furnished by or obtainable
from Latrobe and shall set forth the names and residences of each
employee of said employer during all or any part of the preceding
month and the amounts of salaries, wages, commissions or other compensation
earned during such preceding month by each of such employees, together
with such other pertinent information as Latrobe may require; provided,
however, that the failure of omission by any employer either residing
within or outside of Latrobe to make such return and/or to 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 payments thereof as may be fixed in this article or established
by Latrobe.
It shall be the duty of the Tax Collector of
Latrobe, or any other person designated by the Council of Latrobe,
to collect and receive the tax imposed by this article. It is also
the duty of the Tax Collector of Latrobe, or any other person designated
by the Council of Latrobe, in addition to keeping the records now
required by law or ordinances, to keep a record showing the amount
received by him for each taxpayer and the date of such receipt.
A.
The Tax Collector of Latrobe, or any other person
designated by the Council of Latrobe, is hereby charged with the enforcement
of the provisions of this article and the rules and regulations made
as prescribed herein and is hereby empowered to 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 reexamination and correction of returns
and payments alleged or found to be incorrect or as to which an overpayment
is claimed or found to have occurred.
B.
The Tax Collector of Latrobe, or any other person
designated by the Council of Latrobe, is hereby authorized to examine
the books, papers and records of any employer or alleged employer
or of any taxpayer or supposed taxpayer in order to verify the accuracy
of any return made and if no return was made to ascertain the tax
imposed by this article. Every such employer or alleged employer or
taxpayer or supposed taxpayer is hereby directed to give up to the
Tax Collector of Latrobe, or any other person designated by the Council
of Latrobe, the means, facilities and opportunity for such examination
and investigation as is hereby authorized, and the Tax Collector is
authorized to examine any person under oath 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 Tax Collector of Latrobe
or any other official or agent of Latrobe as a result of any returns,
investigations, hearings or verifications required or authorized by
this article, shall be confidential and shall not be divulged or revealed
except in accordance with proper judicial order or as otherwise provided
by law or regulations made in accordance with this article, and any
person or agent divulging such information shall be subject to a fine
or penalty of $500 and costs for each offense or shall undergo imprisonment
for not more than 30 days for the nonpayment of such fine or penalty.
[Amended 4-23-1996 by Ord. No. 1996-5]
All taxes imposed by this article 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
of one-half of one per centum (1/2 of 1%) of the amount of the unpaid
tax for each month or fraction of a month for the first six months
of nonpayment.
All taxes imposed by this article, together
with all interest and penalties, shall be recoverable by Latrobe as
other debts of like amounts are recoverable by municipalities as authorized
and set forth in the laws of the Commonwealth of Pennsylvania.
A.
Any person convicted before the District Justice for
a violation of any of the provisions or requirements of this article
or who shall fail, neglect or refuse to make any return required by
this article or any taxpayer who shall fail, neglect or refuse to
pay the tax, penalties and interest imposed by this article or any
person who shall refuse to permit the Tax Collector of Latrobe, or
any other person designated by the Council of Latrobe, to examine
his books, records and papers or who shall knowingly make any incomplete,
false or fraudulent return or who shall attempt to do anything whatever
to avoid the full disclosure of the amount of his earnings or profits
to avoid the payment of the whole or any part of the tax shall be
subject to a fine or penalty not exceeding $500 and costs for each
such offense or shall undergo imprisonment for not more than 30 days
for the nonpayment of such fine or penalty and costs within 10 days
from the imposition thereof.
[Amended 4-23-1996 by Ord. No. 1996-5]
B.
Such fine or penalty shall be in addition to any other
penalty imposed by any other section of this article.
C.
The failure of any employer or any taxpayer to receive
or procure a return form shall not excuse him from making a return.
This article shall not apply to any person or
property as to whom or which it is beyond the legal power of the Council
to impose the tax or duties herein provided for.
