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:
A partnership, limited partnership or any other unincorporated
group of two or more persons.
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.
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.
The calendar year for which the tax is levied.
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.
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.
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.
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.
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.
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:
Any interest earnings generated from any monetary
accounts or investment instruments of the farming business;
Any gain on the sale of farm machinery;
Any gain on the sale of livestock held 12 months
or more for draft, breeding or dairy purposes; and
Any gain on the sale of other capital assets
of the farm.
A person, partnership, association or other entity domiciled
outside the taxing district of the Borough of Rosslyn Farms.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the taxing district of the Borough of Rosslyn Farms.
The calendar year following the current year.
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]
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.Â
Net profits.
(1)Â
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)Â
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)Â
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)Â
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)Â
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.Â
Earned income.
(1)Â
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)Â
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)Â
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.Â
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.Â
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)Â
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.Â
On or before February 28 of the succeeding year, every
employer shall file with the Officer:
(1)Â
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)Â
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.Â
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.Â
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.Â
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.Â
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.Â
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.Â
Each Officer, before entering upon his official duties,
shall give and acknowledge a bond to the Borough of Rosslyn Farms.
(1)Â
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)Â
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)Â
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)Â
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)Â
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)Â
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)Â
The Borough of Rosslyn Farms designates the Borough
Secretary as the custodian of the bond required to be given by the
Officer.
C.Â
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.Â
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.Â
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.Â
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.Â
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.Â
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.Â
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)Â
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)Â
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)Â
In the case of substantial understatement of tax liability
of 25% or more, and no fraud, suit shall be begun within six years.
(4)Â
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)Â
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.Â
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.Â
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.Â
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.Â
The penalties imposed under this section shall be
in addition to any other penalty imposed by any other section of this
article.
D.Â
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.Â
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.Â
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.Â
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.Â
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.Â
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.
