[Ord. 94-231, 5/6/1994, § 1; as amended by Ord. 2005-362,
12/15/2005; and by Ord. 2014-443, 4/1/2014]
1.Â
ASSOCIATION
BUSINESS
COLLECTOR OF TAXES
CORPORATION
DOMICILE
EARNED INCOME
A.Â
B.Â
C.Â
D.Â
E.Â
F.Â
G.Â
H.Â
I.Â
J.Â
EMPLOYER
NET PROFITS
A.Â
B.Â
C.Â
D.Â
NONRESIDENT
PERSON
RESIDENT
TAXABLE YEAR
TAXPAYER
Definitions. Unless otherwise expressly stated, the following terms
shall have, for the purpose of this Part, the meanings herein indicated,
except where the context indicates or requires a different meaning:
A partnership, limited partnership, or any other form of
unincorporated group owned by two or more persons.
Any enterprise, activity, profession, trust or unincorporated
undertaking of any nature conducted for profit, whether by an individual,
agent, broker, copartnership, association or other entity.
The elected Tax Collector of Cranberry Township or a person
or entity of any kind duly appointed to collect taxes by the Board
of Supervisors of Cranberry Township pursuant to and under the authority
of the Local Tax Enabling Act (Act 511), 53 P.S. § 6901
et seq.
A 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.
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 voluntary fixed place of habitation
of a person, 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.
All salaries, wages, commissions, bonuses, incentive payments,
gains of a person derived from his services or labor without the aid
of capital, and/or other sums of compensation or remuneration in cash
or in property received by an individual and paid directly or through
an agent by an employer for services rendered. The term "earned income"
shall not mean or include:
Periodic payments for sickness and disability other than regular
wages received during a period of sickness or disability; or
Disability retirement or other payments arising under workers'
compensation acts, occupational disease acts and similar legislation
by any government; or
Payments commonly recognized as old age or retirement benefits
paid to persons retired from service after reaching a specific age
or after a stated period of employment; or
Payments commonly known as public assistance, or unemployment
compensation payments by any governmental agency; or
Payments to reimburse actual expenses; or
Payments made by employers or labor unions, including payments
made pursuant to an IRC-qualifying cafeteria plan for employee benefit
programs covering hospitalization, sickness, disability or death,
supplemental unemployment benefits or strike benefits, provided that
the program does not discriminate in favor of highly compensated individuals
as to eligibility to participate, payments or program benefits; or
Any compensation received by United States servicemen serving
in a combat zone; or
Payments received by a foster parent for in-home care of foster
children from an agency of the commonwealth or a political subdivision
thereof or an organization exempt from federal tax under § 501(c)(3)
of the IRC which is licensed by the commonwealth or political subdivision
thereof as a placement agency; or
Payments made by employers or labor unions for employee benefit
programs covering social security or retirement; or
Personal use of an employer's owned or leased property
or of employer-provided services.
An individual, copartnership, association, corporation, governmental
body or unit or agency or any other entity who or which employs one
or more persons on a salary, wage, commission or other compensation
basis.
The net income from the operation of a business, profession
or other activity, except corporations, after all costs and expenses
incurred in the conduct thereof, determined either on a cash or accrual
basis in accordance with accepted accounting principles and practices,
but without deduction of taxes based on income. The term does not
include income which is not paid for service 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:
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 or business domiciled outside of the Township of
Cranberry, Butler County.
Every natural person, corporation, copartnership, firm, fiduciary
or association. Whenever used in any clause prescribing and imposing
a penalty, the term "person," as applied to associations, shall mean
the partners or members thereof, and as applied to corporations, shall
mean the officers thereof.
An individual, corporation, copartnership, association or
other entity domiciled in the Township of Cranberry, Butler County,
Pennsylvania.
The taxable period on the basis of which a taxpayer or claimant
is required to file his income tax return or, if he is not required
to or does not file a tax return, the calendar year.
A person, whether an individual, corporation, copartnership,
association or any other entity, required hereunder to file a return
of earned income or net profits or to pay a tax based thereon.
2.Â
Usage. The singular shall include the plural, and the masculine shall
include the feminine and the neuter.
[Ord. 94-231, 5/6/1994, § 1; as amended by Ord.
2005-362, 12/15/2005; and by Ord. 2014-443, 4/1/2014]
1.Â
An excise tax for general revenue purposes of 1% per annum is hereby
imposed upon:
A.Â
Salaries, wages, commissions and other compensation and earned income
received by residents of the Township of Cranberry.
B.Â
Salaries, wages, commissions and other compensation and earned income
received by nonresidents of the Township of Cranberry for work done
or services performed or rendered in the Township of Cranberry on
or after April 1, 2014.
C.Â
The net profits from businesses, professions or other activities
conducted in the Township of Cranberry by residents of the Township
of Cranberry.
D.Â
The net profits from businesses, professions or other activities
conducted in the Township of Cranberry by nonresidents of the Township
of Cranberry on or after April 1, 2014.
4.Â
Said tax shall first be levied, collected and paid with respect to
the salaries, wages, commissions and other compensation and earned
income and the net profits earned during the last half of the calendar
year of 1965; provided, however, that where the fiscal year of a business,
profession or other activity differs from the calendar year, the tax
shall be applicable to the net profits of the fiscal year.
[Ord. 94-231, 5/6/1994, § 1]
1.Â
A suitable person shall be appointed to collect the tax imposed by
this Part and shall be designated as the Collector of Taxes. Such
person shall collect and receive all such taxes, shall furnish a receipt
for their payment and shall keep a record showing the amount received
for each taxpayer under this Part and the date of such receipt, and
shall pay over to the Supervisors of Cranberry Township, Butler County,
Pennsylvania, according to law, the amount of taxes collected in accordance
with this Part and the rules and regulations prescribed and relating
to the administration and enforcement of the provisions in this Part.
2.Â
The Collector of Taxes shall report monthly to the Board of Supervisors
of Cranberry Township, Butler County, Pennsylvania, under oath or
affirmation, the total moneys received by or through such person and
pay over to Cranberry Township, Butler County, Pennsylvania, according
to law, the money then in the Collector's hands due the Township
of Cranberry, Butler County, Pennsylvania.
3.Â
The Collector of Taxes shall receive such compensation as the Board
of Supervisors of Cranberry Township shall according to law determine.
4.Â
The Collector of Taxes, with the approval of the Board of Supervisors
of Cranberry Township, Butler County, Pennsylvania, is empowered to
prescribe rules and regulations relating to any matter or thing pertaining
to the administration and enforcement of the provisions of this Part,
including provisions for the reexamination and correction of returns
and payments. Such rules and regulations shall be inscribed in a book
kept for that purpose by the Collector of Taxes and held open to the
inspection of the public.
5.Â
The Collector of Taxes shall give such bond to the Township of Cranberry
as the Board of Supervisors of Cranberry Township shall require, to
be approved in such form as the Board of Supervisors shall direct,
conditioned for the faithful performance of the duties of the Collector
of Taxes.
[Ord. 94-231, 5/6/1994, § 1; as amended by Ord.
2005-362, 12/15/2005]
1.Â
Every person whose earned income or net profits are subject to the
tax imposed by this Part shall, on or before April 15 of each year,
make and file a return with the Collector of Taxes or any such person
designated by the Board of Supervisors. Such return shall be filed
on a form prescribed by the Collector of Taxes, furnished at the expense
of the Township of Cranberry and obtainable from the Collector of
Taxes. All moneys due shall accompany the return.
2.Â
The information on such return 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 and
earned income or net profits earned by him during the preceding half-year
and subject to such tax, the amount of the tax due the Township of
Cranberry under this Part, the amount of tax on salaries, wages, commissions
and other compensation and earned income or net profits paid by such
taxpayer during the period covered by such return to any other political
subdivision of the Commonwealth of Pennsylvania, together with such
other pertinent information as may be required; provided, however,
that where a return is made for a fiscal year or any other period
different from a calendar year, such return shall be made within 75
days after the close of such fiscal year or other period; provided
further that in any case where the sole income of any person subject
to tax under this part is in the form of earned income paid by an
employer and where the entire tax due by such employee has been deducted
by his employer and return thereof made to the Collector of Taxes,
and such employee shall also be subject to a like tax imposed by any
other political subdivision within this commonwealth, such employee
shall file a return with the Collector of Taxes, who is hereby authorized
to refund to such employee any difference to which he shall be entitled
under the provisions of § 14 of the Local Tax Enabling Act
(Act 511 of 1965), 53 P.S. § 6914.
[Ord. 94-231, 5/6/1994, § 1; as amended by Ord.
2005-362, 12/15/2005]
1.Â
Every employer who employs one or more persons within the Township
of Cranberry, Butler County, Pennsylvania, on a salary, wage, commission
or other compensation basis, shall deduct monthly, or more frequently
than monthly, at the time of payment of such compensation, etc., due
by him to any employee subject to this tax, the tax of 1% of the amount
of such compensation, etc., for such period. Such employer shall,
within 30 days succeeding each quarterly period of a year thereafter,
make a return and pay over to the Collector of Taxes the amount of
the tax so deducted.
2.Â
Such return shall be on a form prescribed by the Collector of Taxes,
procured at the expense of the Township of Cranberry and obtainable
from the Collector of Taxes.
3.Â
Said return shall set forth the name and residence of each employee
subject to this tax employed during all or part of the preceding quarterly
period of the year, the total amount of such compensation, etc., earned
by each employee during the preceding quarterly period of the half-year
and any other pertinent information that may be required; provided,
however, that the failure or omission by the employer, either residing
within or without the Township of Cranberry, to deduct such taxes
and to make such return to the Collector of Taxes or such other person
as the Board of Supervisors of Cranberry Township may designate, shall
not relieve an employee from the payment of such tax and from compliance
with such regulations, with respect to making returns and payment
thereof, as may be established under this part.
4.Â
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 make and
file with the Collector of Taxes quarterly returns and shall pay quarter-annually
the amount of tax shown as due on such returns, all as provided in
§ 13 III B(2) of the Local Tax Enabling Act (Act 511 of
1965), 53 P.S. § 6913.
[Ord. 94-231, 5/6/1994, § 1]
1.Â
The Collector of Taxes is hereby authorized to examine the books,
papers and records of any employer or supposed employer or of any
taxpayer or supposed taxpayer in order to verify the accuracy of any
return made, or if no return is made, to ascertain the amount of tax
due by a person under this part. Every such employer or supposed employer
or taxpayer or supposed taxpayer is hereby directed and required to
give the Collector of Taxes facilities and opportunity for such examination
and investigations as are hereby authorized.
A.Â
The Collector of Taxes is hereby authorized to examine any person
under oath concerning any such compensation, etc., which was or should
have been returned for taxation, and to this end, may compel the production
of books, papers and records and the attendance of all persons before
such Collector of Taxes, whether as parties or witnesses, who the
Collector of Taxes believes to have knowledge of such salaries, wages,
commissions or earned income or net profits earned.
2.Â
Any information gained by the Collector of Taxes or any other employee,
agent or official of the Township of Cranberry, Butler County, Pennsylvania,
as a result of any returns, investigation, hearings or verifications
or any other proceedings, manner or means connected with the operation
of this part, 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 subsection shall constitute a violation of
this part, and any such person divulging such information, whether
or not at the time of such divulgence holding any official capacity
or office or being an employee or agent or in any other manner connected
with the operation of this part, shall, upon conviction, be fined
not more than $500 and costs for each offense, and in default of payment
of said fine and costs, be imprisoned for a period not exceeding 30
days.
[Ord. 94-231, 5/6/1994, § 1; as amended by Ord.
2005-362, 12/15/2005]
All taxes imposed by this part remaining unpaid after they shall
have become due shall bear interest in addition to the amount of the
unpaid tax, at the rate of 6% per annum, and the person upon whom
such taxes are imposed shall be further liable to a penalty of 1/2%
of the amount of the unpaid tax for each month or fraction of a month
in which the tax remains unpaid. Where suit is bought for the recovery
of any such tax, person liable therefore shall, in addition, be liable
for the costs of collection and the interest and penalties herein
imposed.
[Ord. 94-231, 5/6/1994, § 1]
All taxes imposed by this part, together with all interest and
penalties, shall be recoverable by the Township's solicitors
as other debts of like amount are recoverable.
[Ord. 94-231, 5/6/1994, § 1; as amended by Ord.
2005-362, 12/15/2005]
1.Â
Any person who fails, neglects, or refuses to make any declaration
or return required by this part, 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 part
shall, upon conviction thereof before any district judge or court
of competent jurisdiction in the county or counties in which the political
subdivision imposing the tax is located, 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.
2.Â
Any person who divulges any information which is confidential under
the provisions of this part shall, upon conviction thereof before
any district judge 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 a period
not exceeding 30 days.
3.Â
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this part.
4.Â
The failure of any person to receive or procure forms required for
making the declaration or returns required by this part shall not
excuse him from making such declaration or return.
[Ord. 94-231, 5/6/1994, § 1]
This part shall not apply to any person or property as to whom
or which it is beyond the legal power to impose the tax or duties
herein provided for by the Board of Supervisors of Cranberry Township,
Butler County, Pennsylvania.
