[Adopted 11-28-1966 by Ord. No. 970]
The following words and phrases when used in this article shall have the meaning ascribed to then in this section except where the context clearly indicates or requires a different meaning:
ASSOCIATION
A partnership, limited partnership, or any other unincorporated group of two or more persons.
BUSINESS
An enterprise, activity, profession or any other undertaking of an unincorporated nature conducted for profit or ordinarily conducted for profit whether by a person, partnership, association, or any other entity.
CORPORATION
A corporation or joint-stock association organized under the laws of the United States, the Commonwealth of Pennsylvania, or any other state, territory, foreign country or dependency.
CURRENT YEAR
The calendar year for which the tax is levied.
DOMICILE
The place where one lives and has his permanent home and to which he has the intentions of returning whenever he is absent. Actual residence is not necessarily domicile, for domicile is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory. Domicile is the place in which a man has voluntarily fixed the habitation of himself and his family, not for a mere special or limited purpose, but with the present intention of making a permanent home, until some event occurs to induce him to adopt some other permanent hone. In the case of businesses or associations, the domicile is that place considered as the center of business affairs and the place where its functions are discharged.
EARNED INCOME
Compensation as determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of I971,"[1] and regulations in 61 Pa. Code Part I, Subpart B, Art. V (relating to personal income tax). 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.
[Amended 7-14-2003 by Ord. No. 2-2003]
EMPLOYEE
Any natural person who is a resident of the Borough of Ingram.
EMPLOYER
A person, partnership, association, corporation, institution, governmental body or unit or agency, or any other entity employing one or more persons for a salary, wage commission or other compensation.
INCOME TAX OFFICER or OFFICER
Person, public employee or private agency designated by the Borough Council of the Borough of Ingram to collect and administer the tax on earned income and net profits.
NET PROFITS
The net income from the operation of a business, profession or other activity, except corporations, determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971,"[2] and regulations in 61 Pa. Code Part I, Subpart B, Art. V (relating to personal income tax). The 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:
[Amended 7-14-2003 by Ord. No. 2-2003]
A. 
Any interest earnings generated from any monetary accounts or investment instruments of the farming business;
B. 
Any gain on the sale of farm machinery;
C. 
Any gain on the sale of livestock held 12 months or more for draft, breeding or dairy purposes;
D. 
Any gain on the sale of other capital assets of the farm.
NONRESIDENT
A person, partnership, association or other entity domiciled outside the Borough of Ingram.
PERSON or INDIVIDUAL
A natural person.
PRECEDING YEAR
The calendar year before the current year.
RESIDENT
A person, partnership, association or other entity domiciled in the Borough of Ingram.
SUCCEEDING YEAR
The calendar year following the current year.
TAXPAYER
A person, partnership, association or any other entity required hereunder to file a return of earned income or net profits or to pay a tax thereon.
[1]
Editor's Note: See 72 P.S. § 7101 et seq.
[2]
Editor's Note: See 72 P.S. § 7101 et seq.
A. 
A tax for general revenue purposes of 1% is hereby imposed upon the following for the calendar year 1967, and each calendar year thereafter without annual reenactment:
(1) 
Salaries, wages, commissions and other compensation earned on and after January 1, 1967, by residents of the Borough of Ingram;
(2) 
Salaries, wages, commissions and other compensation earned on and after January 1, 1967, by nonresidents of the Borough of Ingram for work done or services performed or rendered in the Borough of Ingram;
(3) 
Net profits earned on and after January 1, 1967, of business, professions and other activities conducted by resident of the Borough of Ingram; and
(4) 
Net profits earned on and after January 1, 1967, of businesses, professions and other activities conducted in the Borough of Ingram 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 any proprietor, either individually or in association with some other person or persons.
A. 
Net profits.
(1) 
Every taxpayer making net profits shall on or before April 15, 1967, and on the same date in each succeeding year, make and file with the Officer, on a form prescribed or approved by the Officer, a declaration of his estimated annual net profits during the period beginning January 1, 1967, an ending December 31, 1967, and each succeeding year, and shall pay to the Officer in four equal quarterly installments the tax due thereon as follows: 1/4 on April 15, 1967; 1/4 on June 15, 1967; and 1/4 on September 15, 1967; and the final 1/4 on January 15, 1968. Similar dates shall be utilized in each year subsequent to the year 1967.
(2) 
Any taxpayer who first anticipates any net profit after April 15, 1967, shall make and declare the declaration hereinabove required on or before the quarterly payment date next following such anticipation, and pay to the officer in equal installments the tax due thereon on or before the succeeding quarterly payment dates which remain after the filing of the declaration.
(3) 
Every taxpayer shall on or before April 15, 1967, and on the same date of each succeeding year, make and file with the Officer, on a form prescribed or approved by the Officer, a final return showing the amount of net profits earned during the period beginning January 1, 1967, and ending December 31, 1967, and for each subsequent year thereafter, the total amount of tax due thereon and the total amount of tax paid thereon. At the time of filing the final return, the taxpayer shall pay to the Officer the balance of tax due or shall make demand for refund or credit in the case of overpayment. Any taxpayer may, in lieu of paying the fourth quarterly installment of his estimated tax, elect to make and file with the Officer on or before January 31 of the succeeding year the final return as hereinabove required.
(4) 
The Officer is hereby authorized to provide by regulation for the making and filing of adjusted declarations of estimate net profits and for the payments of the estimated tax in cases where a taxpayer who has filed the declaration hereinabove required anticipates additional net profits not previously declared or finds that he has overestimated his anticipated net profits.
(5) 
Every taxpayer who discontinues business prior to December 31, and prior to December 31 of each succeeding year, shall within 30 days after the discontinuance of business file his final return as hereinabove required and pay the tax due.
B. 
Earned income.
(1) 
Annual earned income tax return. Every taxpayer shall on or before April 15, 1968, and on or before April 15 of each succeeding year, make and file with the Officer, on a form prescribed or approved by the Officer, a final return showing the amount of earned income received during the period beginning January 1, 1967, and ending December 31, 1967, and for succeeding years showing the amount of earned income received during the period beginning January 1 and ending December 31 of each succeeding year, the total amount of tax due thereon, the amount of tax thereon that has been withheld pursuant to the provisions relating to the collection at source and the balance of tax due. At the time of filing the final return the taxpayer shall pay the balance of the tax due or shall make demand for refund or credit in the case of overpayment.
(2) 
Earned income not subject to withholding. 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 the collection at source shall make and file with the Officer on a form prescribed or approved by the Officer a quarterly return on or before April 30, 1967, July 31, 1967, October 31, 1967, and January 31, 1968, and on the same dates of each succeeding year, setting forth the aggregate amount of earned income not subject to withholding by him during the three-month periods ending March 31, 1967, June 30, 1967, September 30, 1967, and December 31, 1967, respectively, and on the same dates of each succeeding year, and subject to the tax, together with such other information as the Officer may require. Every taxpayer making such return shall, at the time of filing thereof, pay to the Officer the amount of tax shown as due thereon.
A. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the Borough, who employs one or more persons, other than domestic servants, for a salary, wage, commission or other compensation, who has not previously registered, shall, within 15 days after becoming an employer, register with the Officer his name and address and such other information as the Officer may require.
B. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the Borough who employs one or more persons, other than domestic servants, for a salary, wage, commission or other compensation, shall deduct at the time of payment thereof the tax imposed by this article on the earned income due his employee or employees, and shall, on or before April 30, 1967, July 31, 1967, October 31, 1967, and January 31, 1968, and on or before the same dates of each succeeding year thereafter file a return and pay to the Officer the amount of taxes deducted during the preceding three-month period ending March 31, 1967, June 30, 1967, September 30, 1967, and December 31, 1967, respectively, and for the corresponding three-month periods of each succeeding year thereafter. Such return unless otherwise agreed upon between the Officer and employer shall show the name and social security number of each employee, the earned income of such employee during such preceding three-month period, the tax deducted therefrom, the political subdivision imposing the tax upon the employee, the total earned income of all such employees during the preceding three-month period, and the total tax deducted therefrom and paid within the return. Any employer who for two of the preceding four quarterly periods has failed to deduct the proper tax or any part thereof or has failed to pay over the proper amount of tax to the Borough shall be required by the Officer to file his return and pay the tax monthly. In such cases, payments of tax shall be made to the Officer on or before the last day of the month succeeding the month for which the tax was withheld.
C. 
On or before February 28, 1968, and on or before February 28 of each succeeding year thereafter, every employer shall file with the Officer:
(1) 
An annual return showing the total amount of earned income paid, the total amount of tax deducted, and the total amount of tax paid to the Officer for the period beginning January 1, 1967, and ending December 31, 1967, and for each succeeding year thereafter.
(2) 
A return withholding statement for each employee employed during all or any part of the period beginning January 1, 1967, and ending December 31, 1967, and for each succeeding year thereafter setting forth the employee's name, address and social security number, the amount of earned income paid to the employee during said period, the amount of tax deducted, the political subdivision imposing the tax upon such employee, the amount of tax paid to the Officer. Every employer shall furnish two copies of the individual return to the employee for whom it is filed.
D. 
Every employer who discontinues business prior to December 31, 1967, and prior to December 31 of each succeeding year shall, within 30 days after the discontinuance of business, file the returns and withholding statements hereinabove required and pay the tax due.
E. 
Except as otherwise provided in § 167-9 hereof, every employer who willfully or negligently fails or omits to make the deductions required by this section shall be liable for payment of the taxes which he was required to withhold to the extent that such taxes have not been recovered from the employee.
F. 
The failure of omission of any employer to make the deductions required by this section shall not relieve any employee from the payment of the tax or from complying with the requirements of this article relating to the filing of declarations and returns.
A. 
It shall be the duty of the Officer 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 or business paying the tax and the date of such receipt.
B. 
Bond; joint bond with School District.
(1) 
Each officer, before entering upon his official duties shall give and acknowledge a bond to the Borough. If the Council of the Borough shall by resolution designate any bond previously given by the Officer as adequate, such bond shall be sufficient to satisfy the requirements of this subsection.
(2) 
Such bond shall be joint and several with one more corporate sureties which shall be surety companies authorized to do business in the Commonwealth of Pennsylvania and duly licensed by the Insurance Commissioner of the Commonwealth of Pennsylvania.
(3) 
Such bond shall be conditioned upon the faithful discharge by the Officer, his clerks, assistants and appointees of all trusts confided in him by virtue of his office, and upon the faithful execution of all duties required of him by virtue of his office, upon the just and faithful accounting or payment over, according to law, of all monies and all balances thereof paid to, received or held by him by virtue of his office and upon the delivery to his successor or successors in office of all books, papers, documents or other official things held in right of his office.
(4) 
Such bond shall be taken in the name of the Borough of Ingram or jointly in the names of the Montour School District and the Borough of Ingram and shall be for the use of such political subdivision or subdivisions appointing the Officer where the same Officer is appointed by the School District and the Borough, and for the use of such other person or persons for whom the money shall be collected or received, or as his or her interest shall otherwise appear, in case of a breach of any of the conditions thereof by the acts or neglect of the principal on the bond.
(5) 
The Borough, or if a joint bond is provided to the School District and the Borough, either political subdivision or any person may sue upon the said bond in its or his own name for its or his own use.
(6) 
Such bond shall contain the name or names of the surety company or companies bound thereon. The Borough, or the School District and the Borough if a combined bond is provided, shall fix the amount of the bond at an amount equal to the maximum amount of taxes which may be in the possession of the Officer at any given time.
(7) 
The Borough, or the School District and the Borough if a combined bond is provided, may, at any time, upon cause shown and due notice to the Officer, and his surety or sureties, require or allow the substitution or the addition of a surety company acceptable to the Borough, or the School District and the Borough as the case may be, for the purpose of making the bond sufficient in amount, without releasing the surety or sureties first approved from any accrued liability or previous action on such bond.
(8) 
The Borough, or the School District and the Borough, as the case may be, shall designate the custodian of the bond required to be given by the Officer.
(9) 
The Officer charged with the administration and enforcement of the provisions of this article 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 declarations and returns, and of payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred, and to make refunds in cases of overpayment for any period of time not to exceed six years subsequent to the date of payment of the sum involved, and to prescribe forms necessary for the administration of this article. No rule and regulation of any kind shall be enforceable until it has been approved by resolution of the Borough Council of the Borough. A copy of such rules and regulations currently in force shall be available for public inspection.
C. 
With the prior approval of the Borough Council of the Borough, the Officer shall refund, on petition of and proof by the taxpayer, earned income tax paid on the taxpayer's ordinary and necessary business expenses, to the extent that such expenses are not paid by the taxpayer's employer.
D. 
The Officer and agents designated by him are hereby authorized to examine the books, papers and records or any employer of any taxpayer or of any person whom the Officer reasonably believes to be an employer or taxpayer, in order to verify the accuracy of any declaration or return, or if no declaration or return was filed, to ascertain the tax due. Every employer and every taxpayer and every person whom the Officer reasonably believes to be an employer or taxpayer is hereby directed and required to give to the Officer, or to any agent designated by him, the means, facilities and opportunity for such examination and investigations as are hereby authorized.
E. 
Any information gained by the Officer, his agents, or by any other official or agent of the Borough, as a result or any declaration, returns, investigations, hearings or verifications required or authorized by this article, shall be confidential except for official purposes and except in accordance with a proper judicial order, or as otherwise provided by law.
F. 
The Officer is authorized to establish different filing, reporting and payment dates for taxpayers whose fiscal years do not coincide with the calendar year.
The Income Tax Officer shall receive such compensation for his services and expenses as determined by the Borough Council of the Borough from time to time.
A. 
The Officer may sue in the name of the Borough for the recovery of taxes due and unpaid under this article.
B. 
Any suit brought to recover the tax imposed by this article shall be begun within three years after such tax is due, or within three years after the declaration or return has been filed, whichever date is later; provided, however, that this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
(1) 
Where no declaration or return was filed by any person although a declaration or return was required to be filed by him under the provisions of this article, there shall be no limitation.
(2) 
Where an examination of the declaration or return filed by any person, or of other evidence relating to such declaration or return in the possession of the Officer, reveals a fraudulent evasion of taxes, there shall be no limitation.
(3) 
In the case of substantial understatement of tax liability of 25% or more, and no fraud, suit shall be begun within six years.
(4) 
Where any person deducted taxes under the provisions of this article, and has failed to pay the amounts so deducted to the Officer, or where any person has willfully failed or omitted to make the deductions required by this section, there shall be no limitation.
(5) 
This section shall not be construed to limit the governing body from recovering delinquent taxes by any other means provided by this chapter.
C. 
The Officer may sue for recovery of an erroneous refund, provided that such suit is begun two years after making such refund, except that the suit may be brought within five years if it appears that any part of the refund was induced by fraud or misrepresentation or material fact.
If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of paid 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, or who fails, neglects or refuses to deduct or withhold the tax from his employees, any person who refuses to permit the Officer or any agent designated by him to examine his books, records, and papers, any person who knowingly makes any incomplete, false or fraudulent return, or who 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 article shall, upon conviction thereof before any District Magistrate or court of competent jurisdiction in Allegheny County, be sentenced to pay a fine of not more than $500 for each offense, and costs, and in default or payment of said fine and costs, to be imprisoned for a period not exceeding 30 days in the Allegheny County Jail.
B. 
Any person who divulged any information which is confidential under the provisions of this article shall, upon conviction thereof before any District Magistrate or 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 of said fines and costs, to be imprisoned for a period not exceeding 30 days in the Allegheny County Jail.
C. 
The penalties imposed under this section shall be in addition to any of the penalty imposed by any other section of this article.
D. 
The failure of any person to receive or procure forms required for making the declaration or returns required by this article shall not excuse him from making such declaration or return.
This article and the tax imposed hereunder is adopted under and by virtue of the authority contained in the Act of the General Assembly of the Commonwealth of Pennsylvania, numbered 511, approved the 31st day of December 1965, entitled the "Local Tax Enabling Act of 1965," its supplements and amendments,[1] the provisions of which are hereby accepted and adopted by the Borough Council of the Borough of Ingram, and where the interpretation or terms or provisions of this article are not in accord with or in compliance with the provisions of said Act, the provisions of said Act are intended to be adopted and resolved by this article as fully as though incorporated, set forth and made part of this article.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
[Added 9-13-1993 by Ord. No. 11-1993; amended 11-11-2005 by Ord. No. 3-2005]
A. 
The owner(s) of all residential rental properties within the Borough, including single-family as well as multifamily rental properties, shall file with the Borough, on a form provided by the Borough, between the months of January and March of each year, a certified list of tenants for each residential rental property, specifying the names and addresses of all tenants residing in such residential rental property (post office box not acceptable), as well as any additional information which the Borough may require concerning such tenants. The owner of all residential rental property within the Borough shall amend or supplement the certified list of tenants by filing with the Borough the names and addresses of any new tenants, and tenants vacating the premises, within 30 days of the beginning or termination of such tenancy. The term "owner" shall include a partnership, corporation or other entity owner, or their designated agent.
B. 
The Borough shall by resolution appoint an individual(s) for enforcement of this section. The Enforcement Officer is authorized to conduct inspections of property to determine compliance with this section. In the event that the owner of residential rental property or occupants refuse to permit such inspections, then such refusal shall be considered a violation of this section subject to the penal provisions set forth herein. In addition, the Enforcement Officer may institute legal proceedings to obtain access to the property. In such event, the owner of such residential rental property shall be responsible for all fees, costs and expenses incurred by the Borough to obtain access to the property.
C. 
Any owner failing to comply with the requirements of this section shall, for such failure, be subject to a fine of $600 for each name and address that they fail to mail or file with the Borough Wage Tax Collector. Each offense shall be considered a separate offense and shall be subject to a separate fine. Each separate offense shall be a continuous offense only for the month in which the landlord fails to report; however, an offense which continues for more than one month shall be considered a separate offense for each month that the landlord continues to fail to report the names and addresses as required herein to the Borough. In default of payment of said fine, the offender may be sentenced to 30 days' imprisonment.