[Adopted 11-8-1967 by Ord. No. 72]
This article is enacted pursuant to the authority
granted by Act No. 511 of 1965, effective January 1, 1966 (known as
the "Local Tax Enabling Act")[1] and shall be known as the "Earned Income Tax." The provisions
hereof shall become effective on the first day of January, 1968.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
The provisions of Section 13 of the Local Tax
Enabling Act (Act No. 511 of 1965)[1] are incorporated herein by reference, except that where
options are provided in said Section 13, this article designates the
option selected, and except as where hereinafter specifically provided
otherwise.
[1]
Editor's Note: See 53 P.S. § 6913.
[Amended 11-16-1998 by Ord. No. 409]
A tax for general revenue purposes in the amount
of 1/2 of 1% is hereby imposed on salaries, wages, commissions and
other compensations earned by residents of the Township of South Fayette,
Allegheny County, Pennsylvania, and on salaries, wages, commissions
and other compensation earned during said period by nonresidents of
the Township of South Fayette for work done or services performed
or rendered in the Township of South Fayette and on the net profits
earned during said period from businesses, professions or other activities
conducted by residents of the Township of South Fayette and on the
net profits earned during said period from businesses, professions
or other activities conducted in the Township of South Fayette by
nonresidents.
A.
Net profits. Every taxpayer making net profits in
any year shall file a declaration of his estimated net profits for
the current year and shall pay the tax due thereon, in quarterly installments,
and shall file a final return and pay to the Officer the balance of
the tax due, all as provided in Section 13 III, A(1) of the Local
Tax Enabling Act and other sections.[1]
[1]
Editor's Note: See Subsection IIIA(1) of 53
P.S. § 6913.
C.
Quarterly returns. Every taxpayer who is employed
for a salary, wage, commission or other compensation and who received
any earned income not subject to the provisions relating to collection
at the source shall make and file with the Officer quarterly returns
and shall pay quarter-annually the amount of tax shown as due on such
returns, all as provided in Section 13, IIIB(2) of the Local Tax Enabling
Act.[3]
[3]
Editor's Note: See Subsection IIIB(2) of 53
P.S. § 6913.
A.
Every employer having an office, factory, workshop,
branch warehouse or other place of business within the Township of
South Fayette shall deduct the tax imposed by this article on the
earned income due to his employee or employees and shall file quarterly
returns and pay quarterly to the Officer the amount of taxes deducted,
all as set forth in Section 13, IV, of said Local Tax Enabling Act.[1]
[1]
Editor's Note: See Subsection IV of 53 P.S.
§ 6913.
B.
Every employer who discontinues business shall, within
30 days after discontinuing of business, file returns and withholding
statements hereinabove required and pay the tax due.
C.
No employer shall be required to register, deduct
taxes, file returns or pays taxes in the case of domestic servants.
The Income Tax Officer shall be selected from
time to time by resolution of and shall receive such compensation
for his services and expenses as determined from time to time by the
Board of Commissioners of South Fayette Township. Such Officer shall
have the powers and duties and be subject to the penalties provided
in the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
If for any reason the tax is not paid when due,
interest at the rate of 6% per annum on the amount of the 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.
A.
Any person who fails, neglects or refuses to make
any declaration or return required by this article; any employer who
fails, neglects or refuses to register or to pay the tax deducted
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 makes any incomplete, false or fraudulent returns
or attempts to do anything whatsoever to avoid the payment of the
whole or any part of the tax imposed by this article by avoiding the
full disclosure of the amount of his net profits or earnings shall,
upon summary conviction thereof before any District Justice, be sentenced
to pay a fine of not more than $500 for each offense and costs, and,
in default of payment of said fine and costs, to be imprisoned in
the Allegheny County Jail or the Allegheny County Workhouse for a
period not exceeding 30 days.
[Amended 7-11-1988 by Ord. No. 359; 11-16-1998 by Ord. No.
409]
B.
Any person who divulges any information which is confidential
under the provisions of this article shall, upon summary conviction
thereof before any District Justice, be sentenced to pay a fine of
not more than $500 for each offense and costs and, in default of payment
of said fine and costs, to be imprisoned in the Allegheny County Jail
or the Allegheny County Workhouse for a period not exceeding 30 days.
[Amended 7-11-1988 by Ord. No. 359; 11-16-1998 by Ord. No.
409]
C.
The penalties imposed under this section shall be
in addition to any other penalty imposed by any other section of this
article.
D.
The failure of any person to receive or procure the
forms required for making the declarations or returns required by
this article shall not excuse him for making such declarations or
returns.
The tax imposed in § 220-3 of this article shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of the Township of South Fayette to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
