[Ord. 659, 1/7/1975, § 1; as amended by Ord. 867,
5/10/1999, § 1]
The following words and phrases, when used in this Part shall
have the meaning ascribed to them in this Section, except where the
context clearly indicates or requires a different meaning:
The appointed tax collector of the Borough of Bridgeville,
Allegheny County, Pennsylvania.
A partnership, limited partnership, or any other form of
unincorporated enterprise, owned by two or more persons.
An enterprise, activity, profession, or undertaking of any
nature conducted for profit or ordinarily conducted for profit, whether
by an individual, 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.
Salaries, wages, commissions and other compensation as defined
in this Part.
An individual, partnership, association, corporation, government
body or unit or agency, or any other entity employing one or more
persons on a salary, wage, commission, or other compensation basis.
The net gain from the operation of a business, profession
or enterprise, after provision for all costs and expenses incurred
in the conduct thereof, either paid or accrued in accordance with
the accounting system used in said business, profession or enterprise,
but without deduction of taxes based on income.
An individual, partnership, association, or other entity
domiciled outside the Borough of Bridgeville.
A natural person, partnership, corporation, fiduciary or
association. Whenever used in any Section prescribing and imposing
a penalty, the term "person," as applied to associations, shall mean
the partners or members thereof, and as applied to corporations, the
officers thereof.
An individual, partnership, association, or other entity
domiciled in the Borough of Bridgeville.
Includes salaries, wages, commissions, bonuses, incentive
payments, fees and tips that may accrue or be received by an individual
for services rendered, whether directly or through an agent and whether
in cash or in property; but, shall not include periodic payments for
sick or disability benefits and those commonly recognized as old-age
benefits, retirement pay, or pensions paid to persons retired from
service after reaching a specific age or after a stated period of
employment, nor public assistance or unemployment compensation payments;
nor any wages or compensation paid by the United States to any person
for active service in the Army, Navy or Air Force of the United States,
nor any bonus or additional compensation paid by the United States
or the Commonwealth of Pennsylvania or any other State for such service.
A person, whether an individual, partnership, association
or any other entity required hereunder to file a return of earnings
or net profits, or to pay a tax thereon.
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The singular shall include the plural, and the masculine shall
include the feminine and the neuter.
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[Ord. 659, 1/7/1975, § 2]
A tax for general revenue purposes of 1% is hereby imposed on
the following:
A.
Salaries, wages, commissions and other compensation earned on and
after January 1, 1966, by residents of the Borough of Bridgeville.
B.
Salaries, wages, commissions and other compensation earned on and
after January 1, 1966, by nonresidents of the Borough of Bridgeville
for work or services performed or rendered in the Borough of Bridgeville.
C.
Net profits, earned on and after January 1, 1966, of businesses,
professions, and other activities conducted by residents of the Borough
of Bridgeville.
D.
Net profits, earned on and after January 1, 1966, of businesses,
professions and other activities conducted in the Borough of Bridgeville
by nonresidents.
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The tax levied under subsections (A) and (B), 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 subsections
(C) and (D), 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 as proprietor, either individually or in association with
some other person or persons.
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[Ord. 659, 1/7/1975, § 3; as amended by Ord. 867,
5/10/1999, § 1]
1.
Every taxpayer who anticipates any net profits or any earnings not
subject to the provisions of § 104 of this Part relating
to collection at source shall, on or before March 15, 1966, make and
file with the appointed tax collector, on a form prescribed by the
appointed tax collector, a declaration of his estimated net profits
or earnings during the period beginning January 1, 1966 and ending
December 31, 1966, setting forth the estimated amount of net profits
or earnings anticipated by him during the said period and subject
to tax, together with such other information as the Income Tax Commissioner
may require.
2.
The declaration shall show the estimated amount of tax imposed by
this Part on such estimated net profits or earnings, the estimated
amount of tax which will be collected at source in accordance with
§ 104 and the balance due. The taxpayer making the declaration
shall, at the time of filing thereof, pay to the appointed tax collector,
the estimated amount of tax shown as due thereon. Provided, however,
that the taxpayer shall have the right to pay the estimated tax due,
as shown on his return, in four quarterly installments as follows:
the first installment at the time of filing the declaration on or
before March 15, 1966, and the other installments on or before June
15, 1966, September 15, 1966, and December 15, 1966 respectively.
3.
Any taxpayer who first anticipates any net profits, or any earnings
not subject to the provisions § 104 relating to collection
at source, after March 15, 1966, shall make and file the declaration
hereinabove required on or before June 15, 1966, September 15, 1966,
or December 15, 1966, whichever of these dates next follows the date
on which the taxpayer anticipates such net profits or earnings. The
taxpayer making the declaration shall, at the time of filing thereof,
pay to the appointed tax collector the estimated amount of tax shown
as due thereon. Provided, however, that the taxpayer shall have the
right to pay the estimated tax or the balance of the estimated tax
due, as shown on his return, in equal installments on or before the
quarterly installment payment dates which remain after the filing
of the declaration.
4.
On or before March 15, 1967, every taxpayer who receives net profits,
or any earnings from which no tax was deducted under the provisions
of § 104, relating to collection at source, shall make and
file with the appointed tax collector, on a form prescribed by him,
a final return showing all of his net profits or earnings for the
period beginning January 1, 1966, and ending December 31, 1966, the
total amount of tax due, the amount of estimated tax paid under the
provisions of this Section, the amount of tax deducted under the provisions
of § 104, and the balance due. Provided, however, that any
taxpayer may, in lieu of paying the fourth quarterly installment of
his estimated tax, elect to make and file with the appointed tax collector,
on or before January 15, 1967, the final return as hereinabove required.
At the time of filing the final return each taxpayer shall pay the
balance of the tax due or shall make demand for refund or credit in
the case of overpayment.
5.
Every taxpayer who discontinues business prior to December 31, 1966,
shall, within seven days after the discontinuance of business, file
his final return as hereinabove required and pay the tax due.
6.
Every employee receiving any earnings which are not subject to the
provisions of § 104, relating to collection at source, who
terminates his employment prior to December 31, 1966, within seven
days after such termination, shall file his final return as hereinabove
required and pay the tax due.
[Ord. 659, 1/7/1975, § 4; as amended by Ord. 867,
5/10/1999, § 1]
1.
Every person within the Borough of Bridgeville who employs one or
more persons on a salary, wage, commission or other compensation basis,
other than domestic servants, shall on or before March 15, 1966, or
within 15 days after becoming an employer, register with the appointed
tax collector his name and address and such other information as the
appointed tax collector may require.
2.
Every person within the Borough of Bridgeville who employs one or
more persons on a salary, wage, commission or other compensation basis,
other than domestic servants, shall deduct monthly, or more often
than monthly, at the time of payment thereof, the tax imposed by this
Part on the salaries, wages, commissions and other compensation due
to his employee or employees, and shall on or before April 15, 1966,
and on or before the 15th day of July, 1966, October 15, 1966, and
January 15, 1967, file a return on taxes deducted, on a form prescribed
by the appointed tax collector, and pay the amount of tax deducted
for the preceding quarter.
3.
On or before January 31, 1967, every such employer shall file with
the appointed tax collector, on forms prescribed by him:
A.
An annual return showing the total amount of salaries, wages, commissions
and other compensation paid, the total of tax deducted, and the total
amount of tax paid to the appointed tax collector during the period
beginning January 1, 1966, and ending December 31, 1966.
B.
A return for each employee employed during all or any part of the
period beginning January 1, 1966, and ending December 31, 1966, setting
forth the employee's name, address and Social Security number,
the amount of salaries, wages, commissions or other compensation paid
to the employee during said period, the amount of tax deducted, the
amount of tax paid to the appointed tax collector, and such other
information as the appointed tax collector may require. Every employer
shall furnish a copy of the individual return to the employee for
whom it is filed.
4.
Every employer who discontinues business prior to December 31, 1966,
shall within seven days after the discontinuance of business, file
the returns hereinabove required and pay the tax due.
5.
The failure or omission of any employer to make the deduction required
by this Section shall not relieve any employee from the payment of
the tax or from complying with the requirements of this Part relating
to the filing of declarations and returns.
[Ord. 659, 1/7/1975, § 5; as amended by Ord. 867,
5/10/1999, § 1]
1.
It shall be the duty of the appointed tax collector to collect and
receive the taxes, fines and penalties imposed by this Part. It shall
also be his duty to keep a record showing the amount received by him
from each person paying the tax and the date of such receipt.
2.
The appointed tax collector is hereby charged with the administration
and enforcement of the provisions of this Part, and is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this Part, including provision 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 prescribe forms necessary for the administration
of this Part.
3.
The appointed tax collector and agents designated by him are 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 declaration or return, or, if no declaration
or return was filed, to ascertain the tax due. Every employer or supposed
employer and every taxpayer is hereby directed and required to give
to the appointed tax collector, or to any agent designated by him,
the means, facilities and opportunity for such examination and investigations
as are hereby authorized.
4.
Any information gained by the appointed tax collector, his agents,
or by any other official or agent of the Borough of Bridgeville as
a result of any declarations, returns, investigations, hearings or
verifications required or authorized by this Part shall be confidential
except for official purposes and except in accordance with a proper
judicial order or as otherwise provided by law.
5.
Any person aggrieved by any action of the appointed tax collector
shall have the right to appeal as provided by law.
[Ord. 659, 1/7/1975, § 6; as amended by Ord. 867,
5/10/1999, § 1]
1.
The appointed tax collector may sue for the recovery of taxes due
and unpaid under this Part.
2.
Any suit brought to recover the tax imposed by this Part shall be
begun within six years after such tax is due or within six years after
a 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:
A.
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 Part.
B.
Where an examination of the declaration or return in the possession
of the appointed tax collector reveals a fraudulent evasion of taxes
including, but not limited to, substantial understatement of taxes
deducted and of actual or estimated net profits or earnings.
C.
Where any person has deducted taxes under the provisions of this
Part and has failed to pay the amounts so deducted to the appointed
tax collector.
[Ord. 659, 1/7/1975, § 7]
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 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.
[Ord. 659, 1/7/1975, § 8; as amended by Ord. 867,
5/10/1999, § 1]
The appointed tax collector is hereby authorized to accept payment
under protest of the amount of tax claimed by the Borough of Bridgeville
in any case where any person disputes the validity or amount of the
Borough's claim for the tax. If it is thereafter judicially determined
by a court of competent jurisdiction that there has been an overpayment
to the appointed tax collector, the amount of the overpayment shall
be refunded to the person who paid under protest.
[Ord. 659, 1/7/1975, § 9; as amended by Ord. 867,
5/10/1999, § 1]
The tax imposed by this Part shall not apply:
A.
To any person as to whom it is beyond the legal power of the Borough
of Bridgeville to impose the tax herein provided for under the Constitution
of the United States and the Constitution and laws of the Commonwealth
of Pennsylvania.
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 trusts and foundations
established for any of the said purposes.
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This Section shall not be construed to exempt any person who
is an employer from the duty of collecting the tax at source from
his employee and paying the amount collected to the appointed tax
collector under the provisions of § 104.
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[Ord. 659, 1/7/1975, § 10; as amended by Ord. 830,
2/13/1995; and by Ord. 867, 5/10/1999, § 1]
1.
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;
any person who refuses to permit the appointed tax collector, or any
agent designated by him, to examine his books, records and papers
and any person who 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 earnings to avoid the payment
of the whole or any part of any tax imposed by this Part, shall, upon
conviction, be sentenced to pay a fine not exceeding $500 plus costs
and, in default of payment of said fine and costs, to imprisonment
not to exceed 30 days.
2.
Any person who divulges any information which is confidential under
the provisions of § 105(4), shall, upon conviction, be sentenced
to pay a fine not exceeding $500 plus costs and, in default of payment
of said fine and costs, to imprisonment for a term not to exceed 30
days.
3.
The penalties imposed under this Section shall be in addition to
any other penalty imposed by any other Section of this Part.
4.
The failure of any person to receive or procure the forms required
for making the declarations or returns required by this Part shall
not excuse him from making such declaration or return.
[Added by Ord. No. 1001, 12/11/2017[1]]
1.
ACTIVE VOLUNTEER
A.
B.
C.
APPLICATION
AUTHORIZED EARNED INCOME TAX COLLECTOR
COMMISSIONER
EARNED INCOME TAX
ELIGIBILITY PERIOD
EMERGENCY RESPONDER
EMERGENCY RESPONSE CALL
VOLUNTEER
Definitions. The following words and phrases when used in this section
shall have the meanings given to them in this subsection unless the
context clearly indicates otherwise.
An individual who volunteers at the Bridgeville Volunteer
Fire Department and has satisfied the following conditions:
Completes the activities of the Volunteer Service Credit Program
set forth in Subsection 2;
Receives certification as an active volunteer by the Chief or
designee of the Bridgeville Volunteer Fire Department; and
Receives approval as an active volunteer by Council for the
Borough of Bridgeville.
A form provided by the Borough of Bridgeville to a volunteer
applying for certification under the Volunteer Service Credit Program.
Jordan Tax Services, Inc., or the current regional earned
income tax collector.
The State Fire Commissioner of the commonwealth.
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
A volunteer who responds to an emergency call with the volunteer fire company listed under Subsection 2C.
Any emergency call to which a volunteer responds, including
travel directly from and to a volunteer's home, place of business
or other place where he/she shall have been when the call was received.
A member of the Bridgeville Volunteer Fire Department.
[2]
Editor's Note: See 53 P.S. § 6924.101 et seq.
2.
Volunteer Service Credit Program.
A.
Establishment. The Borough of Bridgeville hereby establishes a Volunteer
Service Credit Program. The goal of the program is to encourage membership
and service in the community's volunteer fire companies.
B.
Program Criteria. The Council shall establish, by resolution, the
annual criteria that must be met to qualify for credits under the
program based on the following:
(1)
The number of emergency response calls to which a volunteer
responds.
(2)
The level of training and participation in formal training and
drills for a volunteer.
(4)
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of the volunteer
fire company.
(5)
The total number of years the volunteer has served.
C.
Eligible Entities. The Volunteer Service Credit Program is available
to residents of the municipality who are volunteers of the following
volunteer fire companies: Bridgeville Volunteer Fire Department.
D.
Eligibility Period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period to qualify for the tax credits authorized under Subsection 3. For 2018, and each subsequent year thereafter, the eligibility period shall run from January 15 until December 31 of each year.
E.
Recordkeeping. The Chief of each volunteer fire company listed under Subsection 2C shall keep specific records of each volunteer's activities in a service log to establish credits under the Volunteer Service Credit Program. Service logs shall be subject to audit/review by:
F.
Volunteer Application. On or before the second Monday in January of each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification provided by the Borough of Bridgeville to their Chief or supervisor. The Chief or supervisor shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, and shall forward said application to the Manager for Borough together with the notarized list required by Subsection 2G within the time frame specified herein.
G.
Notarized List. On or before the first Monday in February of each year, the Chief, or supervisor, shall mail or hand deliver to the Manager for Borough a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program and applied for certification pursuant to Subsection 2F. The Chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
H.
Municipal Review. The Manager for Borough shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. At the first regular meeting in March of each year, the Council for the Borough of Bridgeville shall approve or disapprove the volunteers that appear on the notarized list submitted by the Chief or supervisor pursuant to Subsection 2F. All applicants approved by the Council for the Borough of Bridgeville shall be issued a tax credit certificate by the Manager for Borough.
I.
Appeal of Denial of Certification. A volunteer who is denied certification as an active volunteer shall have the right to request a hearing before Council within 30 days of the denial pursuant to the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the Local Agency Law.
J.
Official Tax Credit Register. The Borough of Bridgeville shall keep
an official tax credit register of all active volunteers that were
issued tax credit certificates. The Borough Manager shall issue updates,
as needed, of the official tax credit register to the following:
K.
Injured Volunteers.
(1)
An emergency responder that is injured during an emergency response call may be eligible for future tax credits. The injury must have occurred while responding to, participating in, or returning from an emergency response call with one of the entity or entities listed under Subsection 2C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under Subsection 2F stating that their injury prevents them from performing duties to qualify as an active volunteer. In such a case, the injured emergency responder shall be deemed an active volunteer for that tax year.
(3)
An injured emergency responder shall annually submit the application required under Subsection 2F, along with updated documentation from a licensed physician stating that the injury still exists and prevents them from qualifying as an active volunteer. The injured emergency responder shall again be deemed an active volunteer for that tax year. An injured emergency responder shall only be deemed an active volunteer for a maximum of five consecutive tax years.
3.
Earned Income Tax Credit.
A.
Tax Credit. Each active volunteer who has been certified under the
Borough of Bridgeville Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $300 of the earned income tax levied
by the Borough of Bridgeville. When an active volunteer's earned
income tax liability is less than the amount of the tax credit, the
tax credit shall equal the individual's earned income tax liability.
B.
Claim. An active volunteer with a tax credit certificate may claim
a tax credit on his (or her) Borough of Bridgeville earned income
tax liability when filing a final return for the preceding calendar
year with the authorized Earned Income Tax Collector.
C.
Rejection of Tax Credit Claim.
(1)
The tax officer shall reject a claim for a tax credit if the
taxpayer is not on the official Tax Credit Register issued by the
Manager for Borough.
4.
Appeals.
A.
Earned Income Tax Credit Appeals.
(1)
Any taxpayer aggrieved by a decision under Subsection 3 shall have a right to appeal said decision.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection
of claim.
5.
Penalties for False Reporting.
A.
Any individual who knowingly makes or conspires to make a false report
in an application for certification under this section commits a misdemeanor
of the first degree punishable by a fine of $2,500.
B.
Any individual who knowingly provides or conspires to provide false
information that is used to compile a service log under this section
commits a misdemeanor of the first degree punishable by a fine of
$2,500.
[1]
Editor's Note: This ordinance provided that tax credit
eligibility commenced 1-1-2018 for the fiscal, tax and calendar year
2018.
