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Borough of Rosslyn Farms, PA
Allegheny County
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The following words and phrases when used in this article, shall have the meanings ascribed to them 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 intention 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 home. 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 1971," and regulations in 61 Pa. Code Pt. I Sub Pt. B Art. V (relating to personal income tax). Employee business expenses are allowable deductions 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.
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.
EMPLOYEE
Any natural person resident in the Borough of Rosslyn Farms, or employed therein upon whose earned income, as above defined, a tax is imposed by this article.
INCOME TAX OFFICER or OFFICER
Person, public employee or private agency designated by the Borough of Rosslyn Farms to collect and administer the tax on earned income and net profits.
NET PROFITS
The net income from 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" and regulations in 61 Pa. Code Pt. I Subpt. 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 terms shall not include:
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; and
D. 
Any gain on the sale of other capital assets of the farm.
NONRESIDENT
A person, partnership, association or other entity domiciled outside the taxing district of the Borough of Rosslyn Farms.
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 taxing district of the Borough of Rosslyn Farms.
SUCCEEDING YEAR
The calendar year following the current year.
TAX COLLECTOR
The duly appointed Tax Collector of the Borough of Rosslyn Farms and shall include the Income Tax Officer or Officer as defined hereinabove.
[Amended 6-9-2008 by Ord. No. 359]
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.
A tax for general revenue purposes of 1/2 of 1% is hereby imposed on (a) all earned income received and all net profits earned by residents of the Borough of Rosslyn Farms in the period beginning January 1 of the current year 1966, and ending December 31 of the current year 1966, and in taxpayer fiscal years beginning in the current year, and on (b) all earned income received and all net profits earned by nonresidents of the Borough of Rosslyn Farms in the period beginning January 1 of the current year 1966 and in taxpayer's fiscal years beginning in the current year, for work done or services performed in or the operation of a business profession or other activity conducted within the Borough of Rosslyn Farms. This tax shall continue in force on a calendar year or taxpayers' fiscal year basis without annual reenactment unless the rate of tax is subsequently changed.
A. 
Net profits.
(1) 
Every taxpayer making net profits shall, on or before April 15, of the current year, make and file with the Officer on a form prescribed or approved by the Officer, a declaration of his estimated net profits during the period beginning January 1, and ending December 31 of the current year and pay to the Officer in four equal quarterly installments the tax due thereon as follows: the first installment at the time of filing the declaration, and the other installments on or before June 15 of the current year, September 15 of the current year, and January 15 of the succeeding year, respectively.
(2) 
Any taxpayer who first anticipates any net profit after April 15 of the current year shall make and file the declaration hereinabove required on or before June 15, of the current year, September 15, of the current year or December 31 of the current year, whichever of these dates next follows the date on which the taxpayer first anticipates such net profit, and pay to the Officer in equal installments the tax due thereon on or before the quarterly payment dates which remain after the filing of the declaration.
(3) 
Every taxpayer making net profits shall, on or before April 15 of the succeeding year, make and file with the Officer on a form prescribed or approved by the Officer a final return showing the amount of gross income received, the amount and description of the various business expenses and/or deductions therefrom to justify the amount which must be shown of net profits earned during the period beginning January 1 of the current year, and ending December 31 of the current year, 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 making net profits 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) 
Every taxpayer making net profits shall make and file an adjusted declaration of estimated net profits on or before June 15 of the current year, September 15, of the current year or December 31 of the current year, whichever of these dates next follows the date on which the taxpayer, who has filed the declaration hereinabove required, first anticipates additional net profits not previously declared or finds that he has overestimated his anticipated net profits, and shall pay the tax due.
(5) 
Every taxpayer who discontinues business prior to December 31 of the current 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. On or before April 15 of the succeeding year, every taxpayer shall 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 of the current year, and ending December 31 of the current year, the total amount of tax due thereon, the amount of tax paid 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 collection at source, shall:
(a) 
Make and file with the Officer on a form prescribed or approved by the Officer, a quarterly return on or before April 30 of the current year, July 31 of the current year, October 31 of the current year and January 31 of the succeeding year, setting forth the aggregate amount of earned income not subject to withholding received by him during the three-month periods ending March 31 of the current year, June 30 of the current year, September 30 of the current year and December 31 of the current year, respectively 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 taxing jurisdiction of the Borough of Rosslyn Farms 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 taxing jurisdiction of the Borough of Rosslyn Farms 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 to his employee or employees, and shall, on or before April 30 of the current year, July 31 of the current year, October 31 of the current year and January 31 of the succeeding year, file a return and pay to the Officer the amount of taxes deducted during the preceding three-month periods ending March 31 of the current year, June 30 of the current year, September 30 of the current year and December 31 of the current year, respectively. Such return unless otherwise agreed upon between the Officer and the employer shall show the name and Social Security number of each such employee, the earned income of such employee during such preceding three-month period, the tax deducted therefrom, the political subdivision imposing the tax upon such employee, the total earned income of all such employees during such preceding three-month period, and the total tax deducted therefrom and paid with the return.
(1) 
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 Officer, may 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 held.
C. 
On or before February 28 of the succeeding year, 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 of the current year, and ending December 31, of the current year.
(2) 
A return withholding statement for each employee employed during all or any part of the period beginning January 1, of the current year, and ending December 31, of the current year, 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 subdivisions 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, of the current 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 § 9 of the Local Tax Enabling Act of 1965, Act No. 511, 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 or 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.
G. 
It shall be the duty of the employee to notify his employer promptly of any change of residence affecting his status as a taxpayer or non-taxpayer of the tax imposed by this article. Any employer withholding the tax imposed by this article from any taxpayer shall be and is hereby authorized to continue to withhold the said tax until the employer is notified by the employee of the change of residence of employee, which change of residence makes such employee no longer subject to the tax. Any employee from whom taxes are not being withheld shall be under a duty, as soon as such employee becomes a resident of the Borough of Rosslyn Farms, of notifying his employer so that the tax imposed by this article may be withheld.
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. 
Each Officer, before entering upon his official duties, shall give and acknowledge a bond to the Borough of Rosslyn Farms.
(1) 
Each such bond shall be joint and several, with one or 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.
(2) 
Each 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, 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 moneys 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.
(3) 
Each bond shall be taken in the name of the Borough of Rosslyn Farms and shall be for the use of the Borough of Rosslyn Farms and for the use of such other person or persons for whom 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.
(4) 
The Borough of Rosslyn Farms or any person may sue upon the said bond in its or his own name for its or his own use.
(5) 
Each such bond shall contain the name or names of the surety company or companies bound thereon. The Borough of Rosslyn Farms 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.
(6) 
The Borough of Rosslyn Farms 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 of Rosslyn Farms for the purpose of making the bond sufficient in amount, without releasing the surety or sureties first approved from any accrued liability on previous action on such bond.
(7) 
The Borough of Rosslyn Farms designates the Borough Secretary as the custodian of the bond required to be given by the Officer.
C. 
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 case 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 or regulation of any kind shall be enforceable unless it has been approved by resolution of the Borough Council of the Borough of Rosslyn Farms. A copy of such rules and regulations currently in force shall be available for public inspection.
D. 
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.
E. 
The Officer and agents designated by him are hereby authorized to examine the books, papers and records of any employer or 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.
F. 
Any information gained by the Officer, his agents or by any other official or agent of the Borough of Rosslyn Farms as a result of any declarations, 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.
G. 
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 of Rosslyn Farms. In the case of a single collector established pursuant to Subsection (b) of § 10 of the Local Tax Enabling Act No. 511 of 1965, the Borough of Rosslyn Farms shall share in the compensation and expenses of such single Officer according to the proportionate share that the total annual collections for each jurisdiction bears to the total annual collection for all political subdivisions, a different manner of sharing may be- substituted.
A. 
The Officer may sue in the name of the Borough of Rosslyn Farms 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 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 has deducted taxes under the provisions of this article, and has failed to pay the amount so deducted to the Officer, or where any person has willfully failed or omitted to make the deductions required by this article, there shall be no limitation.
(5) 
This section shall not be construed to limit the Borough of Rosslyn Farms from recovering delinquent taxes by any other means provided by this article, and/or the Local Tax Enabling Act No. 511, of 1965, of the General Assembly of the Commonwealth of Pennsylvania.
C. 
The Officer may sue for recovery of an erroneous refund provided such suit is begun within 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 of 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 said 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 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, and any person who knowingly makes any incomplete, false or fraudulent return, or 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, 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 for a period not exceeding 30 days.
B. 
Any person who divulges any information which is confidential under the provisions of this article, shall, upon conviction thereof, 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 of not exceeding 30 days.
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 forms required for making the declaration or returns required by this article shall not excuse him from making such declaration or return.
This article shall not apply:
A. 
To any person or property as to whom or which it is beyond the legal power of Council of the Borough of Rosslyn Farms to impose the tax or duties herein provided for.
B. 
To institutions or organizations operated for public, religious, educational or charitable purposes, to institutions or organizations not organized or operated for private profit, or to trust and foundations established for any of the said purposes.
This article was enacted under and by virtue of the authority conferred by Act No. 481 of the General Assembly of the Commonwealth of Pennsylvania, approved June 25, 1947, P.L. 1145, its supplements and amendments. This article is amended as prescribed by the Local Tax Enabling Act, Act No. 511 of 1965, of the General Assembly of the Commonwealth of Pennsylvania, approved December 31, 1965, effective January 1, 1966.
A. 
This article shall not impair or affect any act done, offense committed or right accruing, accrued or acquired, or liability, duty, obligation, penalty, judgment or punishment incurred, prior to the time this article takes affect, but the same may be enjoyed asserted, enforced, prosecuted or inflicted as fully and to the same extent as if this article had not been passed.
B. 
The provisions of all ordinances or parts of ordinances which are repealed by this article or which are reenacted in this article shall be considered as remaining continuously in force so far as concerns all rights vested and accrued; and liabilities, duties and obligations incurred under such provisions before the effective date of this article shall be preserved or may be enforced as if this article had not been passed.
C. 
The provisions of this article, so far as they are the same as those of existing laws or ordinances shall be construed as a continuation of such laws and ordinances, and not as new enactments.