[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.
- CURRENT YEAR
- 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.
- EARNED INCOME
- 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.
- INCOME TAX OFFICER or OFFICER
- Person, public employee or private agency designated by Borough Council to collect and administer the tax on earned income and net profits.
- 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.
- PERSON or INDIVIDUAL
- A natural person.
- PRECEDING YEAR
- The calendar year before the current year.
- A person, partnership, association or other entity domiciled in the taxing district.
- SUCCEEDING YEAR
- 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 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.
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.
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:
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.
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.
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.
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.
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, 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.
[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.