[Adopted 9-7-1965 by Ord. No. 1]
A.
ASSOCIATION
BUSINESS
COMPENSATION EARNED or COMPENSATION PAID or EARNINGS
CORPORATION
EMPLOYER
NET PROFITS
NONRESIDENT
PERSON
RESIDENT
TAXPAYER
Unless otherwise indicated clearly by the content
or expressly stated, the following terms shall have, for the purpose
of this article, the meaning herein indicated:
A partnership, limited partnership, or any other form of
unincorporated enterprise, owned by two or more persons.
Includes any enterprise, activity, or undertaking of any
nature conducted for profit ordinarily conducted for profit, whether
by an individual, copartnership, association or other activity.
All salaries, wages, commissions, bonuses, incentive payments,
and/or other forms of compensation or remuneration, in cash or in
property, received by an individual and paid, directly or through
an agent, by an employer or 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 the Township of Allegheny.
Includes natural persons, copartnership, association, firm
or fiduciary. Whenever used in any clause prescribing and imposing
a penalty, the term "person," as applied to association, means 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 Allegheny.
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.
B.
The singular shall include the plural and the masculine
shall include the feminine and the neuter.
[Amended 1-10-2005 by Ord. No. 2-2005]
A.
An annual tax for general revenue purposes of 1/2
of 1% is hereby imposed on:
(1)
Salaries, wages, commissions and other compensation
earned after January 1 of the current year by residents of the Township
of Allegheny; and
(2)
Salaries, wages, commissions, and other compensation
earned after January 1 of the current year by nonresidents of the
Township of Allegheny for work done or services performed or rendered
in the Township of Allegheny; and
(3)
The net profits earned after January 1 of the current
year of businesses, professions, or other activities conducted by
such residents; and
(4)
The net profits earned after January 1 of the current
year of businesses, professions, or other activities conducted in
the Township of Allegheny by nonresidents.
B.
The tax levied under Subsection A(1) and (2) herein 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 Subsection A(3) and (4) herein 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.
C.
Said tax shall be levied, collected and paid with
respect to the salaries, wages, commissions and other earned compensation
and the net profits of business, professions or other activities earned
from after January 1 of the current year.
[Amended 1-10-2005 by Ord. No. 2-2005]
A.
Each person whose salaries, wages, commissions and
other compensation and/or net profits are subject to the tax imposed
by this article shall file a return, quarterly, on or before April
15 of the current year, on or before the July 15 of the current year,
on or before October 15 of the current year, and on or before January
15 of the subsequent year, said returns to be filed on forms prescribed
by, furnished by and obtainable from the said duly designated Special
Tax Collector.
B.
The information on each of said returns shall include
the name and address of the taxpayer, his place of employment or business,
the aggregate amount of salaries, wages, commissions and other compensation
paid to him and/or net profits earned by him during the preceding
quarter, and the amount of tax due to the Board of Supervisors of
the Township of Allegheny, Westmoreland County, Pennsylvania, under
this article, together with such other pertinent information as the
duly designated Special Tax Collector may require; provided, however,
that together with the quarterly return made and filed for the fourth
and final quarter on January 15 of the subsequent year, and in addition
thereto, there shall be made and filed by each person whose salaries,
wages, commissions and other compensation and/or net profits are subject
to the tax imposed by this article, an annual return with the duly
designated Special Tax Collector, said annual return to be filed on
a form prescribed by, furnished by and obtainable from the said duly
designated Special Tax Collector, said annual return to set forth
and include, in summary form, the name and address of the taxpayer,
his place of employment of business, the total, aggregate and complete
amount of salaries, wages, commissions and other compensation paid
to him and/or net profits earned by him during the entire preceding
year, and the amount of tax due to the Township of Allegheny, Westmoreland
County, Pennsylvania, under this article, the amount of tax previously
paid in the four preceding quarterly installments, the unpaid balance
due, if any, together with such other pertinent information as the
duly designated Special Tax Collector may require.
C.
The person making the said quarterly returns and the
said annual return shall, at the time of filing thereof with the duly
designated Special Tax Collector, pay to the said duly designated
Special Tax Collector the amount of tax as shown thereon to be due;
provided, however, that where any portion of the tax due shall have
been deducted at the source and shall have been paid to the duly designated
Special Tax Collector by the person making the said deduction, as
hereinafter set forth, 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 filing of the said quarterly and
annual returns, as hereinabove provided; provided further, however,
that the duly designated Special Tax Collector is authorized to provide
a regulation that the return of any employer or employers, showing
the amount of the tax deducted by him or them from the salaries, wages,
commissions and other compensation of an employee, and paid by him
or them to the duly designated Special Tax Collector, shall be accepted
as the return or returns required of any employee whose sole income
subject to the tax under this article is such salaries, wages, commissions
and other compensation; and provided further, however, that any unpaid
balance due of the tax imposed under this article shown to be so due
on any of the quarterly returns or on the annual return hereinabove
provided for shall bear the interest and penalty hereinafter set forth
from the time the same became due on each of the four said quarterly
return due dates, it being hereby declared as the intent of the Board
of Supervisors of the Township of Allegheny, Westmoreland County,
Pennsylvania, that the tax imposed under this article is due and payable
quarterly as hereinabove provided.
[Amended 1-10-2005 by Ord. No. 2-2005]
Each employer within the Township of Allegheny
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 1/2 of 1% of salaries,
wages, commissions or other compensation due by the said employer
to the said employee and shall on or before the 15th day of the month
of January, April, July and October make the said deductions, make
a return and pay to the duly designated Tax Collector the amount of
tax so deducted. Said return shall be on a form or forms furnished
by or obtainable from the duly designated Tax Collector; provided,
further, that on or before the 15th day of January of each year every
employer who has filed the returns of taxes withheld and returned
tax quarterly throughout the year shall be required to file a completed,
typewritten or printed report for each employee, set forth the full
name and residence of each employee, his or her social security account
number, total salaries, wages, commissions and other compensation
paid during the year and the beginning and separation dates of less-than-calendar-year
employees, as well as the name and address of the employer; provided,
however, that the failure or omission by any employer, either resident
within or outside of the Township, to make such returns and/or pay
such tax and/or otherwise comply with this article shall not relieve
the employee from the payment of such tax and the compliance with
such regulations with respect to making return and payment thereof,
as may be filed in this article or established by the duly designated
Tax Collector.
A.
It shall be the duty of the Collector to collect and
receive the taxes, fines and penalties imposed by this article. It
shall also be his duty to keep a record showing the amount received
by him from each person paying the tax and the date of such receipt.
The Collector is hereby authorized and directed to make and keep such
records, prepare such forms, make such regulations and take such measures
(all subject, however, to the approval of the Board of Supervisors)
as may be necessary or convenient to carry this article into effect.
The Collector is hereby instructed and authorized to impound all returns,
verifications and records that may come into his custody through the
operation of this article. The Collector shall keep all returns, verifications
and records so impounded, except for official purposes, and except
in accordance with proper judicial order as otherwise provided by
law. Said Collector to pay over monthly to the Township Treasurer
all moneys collected under the provisions of this article for the
use of said Township as provided by law. It shall be his duty to examine
every return filed and to verify the accuracy of any return and payment
made under the provisions hereof.
B.
If the Collector is not satisfied with the return
and payment of tax made by the taxpayer under the provisions of this
article, or if, as a result of any investigation by the Collector,
the return is found to be incorrect, the Collector shall estimate
the tax due by such person, and determine the amount due by him for
taxes, penalties and interest. The Collector shall then give notice
to such person of the amount of tax, penalty interest and costs imposed
or levied against him of the period in question; said notice shall
include an itemized statement of the amount due.
A.
The Board of Supervisors is hereby charged with the
administration and enforcement of the provisions of this article 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 article, including provisions 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.
Any person aggrieved by any decision of the Board of Supervisors shall
have the right to appeal to the Board of Appeals or to the Court of
Common Pleas of Westmoreland County, Pennsylvania, as in other cases
provided.
B.
The Board of Supervisors is hereby authorized to appoint
a qualified agent to make investigations and to examine the books,
papers and records of any taxpayers to verify the accuracy of any
return made, or, if no return is made, to ascertain the tax due, and
to make any further investigations necessary to carry out the provisions
of this article. Every such taxpayer is hereby directed and required
to give to the said authorized agent or agents the means, facilities
and opportunity for such examinations and investigations as are hereby
authorized. Any qualified agent or agents duly appointed by the Board
of Supervisors to make said examinations and investigations are to
be compensated at the rate of $20 per day or part of day. The costs
and expenses of any said examinations and investigations are to be
paid by said taxpayer in addition to all other costs, taxes, interest,
fines and penalties imposed hereunder.
C.
The Board of Supervisors is hereby authorized to appoint a Collector whose powers and duties are set forth under § 228-5 hereof. The said Collector is to furnish bond in the amount of $8,000 and to receive as compensation for his services 5% of the total amount collected. The Board of Supervisors is also hereby authorized to appoint any clerks necessary to assist the Collector, and said clerks are to receive as compensation for their services an annual salary, payable monthly, to be determined by the Board of Supervisors.
A.
Any person aggrieved by the decision or determination
of the Collector may appeal to the Board of Supervisors, who shall
constitute a Board of Supervisors for hearing appeals from determinations
and assessments made by the Collector under terms of this article.
B.
Any person aggrieved by any decision of the Board
of Appeals shall have the right to appeal to the Court of Common Pleas
of Westmoreland County, Pennsylvania, as in other cases provided.
Any information gained by the Collector or any
other official, employee or agent of the Township as a result of any
returns, investigations, hearings, or verifications required or authorized
by this article shall be confidential, except for official purposes,
and except in accordance with proper judicial order, or as otherwise
provided by law. Any disclosure of any such information contrary to
the provisions of this section shall constitute a violation of this
article, the penalty for which, upon conviction before any District
Justice, shall not be more than $100 for each offense, and, in default
of payment of said fine, to be imprisonment in Westmoreland County
Jail for a period not exceeding 30 days for each offense; such employee
or agent of the Township shall also be summarily dismissed from his
employment for the disclosure of any information.
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 1% of the amount of the unpaid tax for each month or fraction of
a month for the first six months of nonpayment.
A.
All taxes imposed by this article, together with the
interest, penalties and costs imposed under this article, shall be
recoverable by the Township Solicitor as other debts due the Township
and now by law recoverable, or they may be recoverable by distraint
or other purposes or procedure authorized by law.
B.
If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of said tax, and an additional penalty of 6% of the amount of the unpaid tax for the first six months of the year or fraction thereof during which the tax remains unpaid, shall be added and collected as provided in § 228-9, above.
C.
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, including attorney's commission in the amount
of 15%, interest and penalties herein imposed.
A.
Any person convicted before the Board of Supervisors
or any District Justice of violating 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 duly designated Tax Collector
or any agent or employee appointed by him in writing to examine his
books, records and papers, or who shall attempt to do anything whatever
to avoid the full disclosure of the amount of earnings or profits
to avoid payment of the whole or any part of the tax, shall be subject
to a fine or penalty of $100 and costs for each offense, and/or to
undergo imprisonment for not more than 30 days for nonpayment of such
fine or penalty and costs within 10 days from the imposition thereof.
B.
Such fine or penalty shall be in addition to any other
penalty imposed by any other section of this article.
C.
The failure or 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 Board
of Supervisors to impose the tax or duties provided for.
[Added 1-10-2005 by Ord. No. 2-2005]
The tax herein levied and imposed shall continue
in force on a calendar-year basis without annual reenactment until
such time as the Board of Supervisors of the Township of Allegheny
shall change the rate of tax or, by appropriate ordinance, repeal
such tax.
