[Adopted 1-10-1972 by Ord. No. 496 (Ch. 24, Part 1, of the
1995 Code)]
Unless otherwise expressly stated, the following terms shall
have, for the purpose of this article, the meanings herein indicated
except where the context 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.
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered, whether directly or through
an agent, and whether in cash or in property; not including, however,
wages or compensation paid to persons on active military service;
periodic payments for sickness and disability other than regular wages
received during a period of sickness, disability or retirement; or
payments arising under worker's compensation acts, occupational disease
acts and similar legislation; or payments 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; or payments commonly known as public assistance; or unemployment
compensation or payments made by employers or labor unions for wage
and salary supplemental programs, including, but not limited to, programs
covering hospitalization, sickness, disability or death, supplemental
unemployment benefits, strike benefits, social security and retirement.
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.
Person, public employee or private agency designated by Borough
Council to collect and administer the tax on earned income and net
profits.
The net income from the operation of a business, profession
or other activity, except corporations, after provision for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis in accordance with the accounting system used
in such business, profession or other activity, but without deduction
of taxes based on income.
A person, partnership, association or other entity domiciled
outside the taxing district.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the taxing district.
The calendar year following the current year.
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.
The following taxes for general revenue purposes are hereby
imposed:
A.
A tax of 1/2 of 1% on all salaries, wages, commissions and all other
compensation earned by residents of the Borough and on similar earned
income earned by nonresidents of the Borough of Zelienople for work
done or services rendered or performed in said Borough, said tax being
initially imposed from April 1, 1972, through December 31, 1972, and
annually thereafter.
B.
A tax of 1/2 of 1% on the net profits of businesses, professions
and other activities conducted in the Borough of Zelienople by residents
of the Borough and on the net profits of businesses, professions or
other activities conducted in the Borough by nonresidents of the Borough,
said tax being initially imposed from April 1, 1972, through December
31, 1972, and annually thereafter.
A.
Net profits.
(1)
For 1972, every taxpayer making net profits shall, on or before April
15, 1972, make and file with the Income Tax Officer on a form prescribed
or approved by the Officer, a declaration of his estimated net profits
during the period beginning April 1, 1972, and ending December 31,
1972, and pay to the Officer in three equal remaining quarter-year
installments, except as hereinafter provided, the tax due thereon,
as follows:
(a)
The first installment on or before June 15, 1972; the second
installment on or before September 15, 1972; and the last and final
installment on or before January 15, 1973; and on or before April
15, 1973, shall file a final return showing the amount of net profits
earned during the period beginning April 19, 1972, and ending December
31, 1972; the total amount of tax due thereon; and the total amount
of tax paid thereon. At the time of filing the final returns, the
taxpayer shall pay to the Officer the balance of the tax due or shall
make demand for refund or credit in the case of overpayment.
(2)
After 1972, every taxpayer making net profits in any year succeeding
1972 shall file a declaration of his estimated net profits for the
then current year and shall pay the tax due thereon in quarterly installments
and shall file a final return as provided in Section 13, III-A(3),
and pay the balance of the tax due, all as provided in Section 13,
III-A(1) of the Local Tax Enabling Act.[1]
[1]
Editor's Note: See now 53 P.S. § 6901 et seq., and 53
P.S. §§ 6924.101 et seq.
B.
Earned income.
(1)
For 1972, every taxpayer shall, on or before April 15, 1973, make
and file with the Officer a final return showing the amount of earned
income (other than net profits) received during the period beginning
April 1, 1972, and ending December 31, 1972; the total tax due thereon;
the amount of tax paid thereon that has been withheld pursuant to
the provisions relating to collection at the source; and the balance
of tax due. At the time of filing said 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.
(3)
Quarterly returns. Every taxpayer who is employed for a salary, wage,
commission or other compensation and who receives any earned income
not subject to the provisions relating to collection at source shall
make and file with the Officer quarterly returns and shall pay quarter
annually the amount of tax shown as due on such returns, all as provided
in Section 13 III-B(2), of the Local Tax Enabling Act.
Every employer having an office, factory, workshop, branch,
warehouse or other place of business within the geographical limits
of the Borough of Zelienople shall deduct the tax imposed by this
article on the earned income due to his employee or employees and
shall file quarterly returns and pay quarterly to the Officer the
amount of taxes deducted, all as set forth in Section 13, IV, of said
the Local Tax Enabling Act.[1]
[1]
Editor's Note: See now 53 P.S. § 6901 et seq., and 53
P.S. §§ 6924.101 et seq.
The Income Tax Officer shall be selected from time to time by
resolution of and shall receive such compensation for his services
and expenses as determined from time to time by the Borough of Zelienople.
Such Officer shall have the powers and duties and be subject to the
penalties provided in the Local Tax Enabling Act.
The tax imposed by § 246-2 of this article shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of the Borough of Zelienople to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
The provisions of Sections 13, 19 and 20 of the Local Tax Enabling
Act (Act No. 511 of 1965), as amended,[1] are incorporated herein by reference; except where options
are provided in said Section 13, this article reenacts the designation
of the option selected, and except as and where hereinbefore specifically
provided otherwise.
[1]
Editor's Note: See now 53 P.S. § 6901 et seq., and 53
P.S. §§ 6924.101 et seq.
[Added 12-13-1976 by Ord. No. 562]
Ten percent is hereby established as the penalty to be levied
upon the face of taxes levied as payment due, in addition to the value
of said taxes upon late payment, said late payment period to commence
on the first day of July 9, 1977, and on the same date of each subsequent
year thereafter.
