Township of Upper Burrell, PA
Westmoreland County
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[Adopted 9-7-1993 by Ord. No. 2-1993]
This article shall be known as the "Upper Burrell Township Earned Income Tax Ordinance."
The provisions of §§ 13, 14, 18, 19, 20, 20.1, 21 and 22 of the Local Tax Enabling Act[1] and its supplements and amendments are incorporated herein by reference, and are made a part of and are enforceable as a part of this article, except as hereinafter set forth, and provided, however, that where said enabling act sets forth two or more options for the Township with regard to the manner of assessment, accounting for or collection of the tax or with regard to the manner of enforcement of this article, the option selected by Upper Burrell Township shall be as hereinafter set forth.
[1]
Editor's Note: The Local Tax Enabling Act, formerly 53 P.S. § 6901 et seq., was renumbered as 53 P.S. §§ 6924.101 to 6924.312, effective 7-2-2008.
The terms used in this article shall have the definitions ascribed to them by Section I of the Local Tax Enabling Act, 53 P.S. § 6913(I).
A tax for general revenue purposes in the amount of 1% is hereby imposed on earned income, including, inter alia, salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by residents of Upper Burrell Township, and on earned income, including, inter alia, salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by nonresidents of Upper Burrell Township for work done or services performed or rendered in Upper Burrell Township and on the net profits received from businesses, professions or other activities conducted by residents of Upper Burrell Township and the net profits received from businesses, professions or other activities conducted in Upper Burrell Township by nonresidents of Upper Burrell Township, beginning January 1, 1993, and continuing for each succeeding year from January 1 through December 31. In the event that the school district in which Upper Burrell Township is situate should also have or enact a one-percent earned income tax ordinance, the tax imposed by this article shall be a concurrent tax and shall be shared equally with the said school district with each receiving 0.5%.
A. 
Net profits.
(1) 
Every taxpayer making net profits shall, on or before April 15 of the current year, make and file with the Upper Burrell Township Tax Collector, on a form prescribed or approved by the Upper Burrell Township Earned Income Tax Collector, a declaration of his or her estimated net profits during the period beginning, January 1, 1993, and ending December 31, 1993, and, in each year after 1993, for the period beginning January 1 of the current year and ending December 31 of the current year, and pay to the Upper Burrell Township Earned Income Tax Collector 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 30 of the current year, September 30 of the current year and January 31, of the succeeding year, respectively.
[Amended 1-3-2001 by Ord. No. 3-2010]
(2) 
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 30 of the current year, September 30 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 Upper Burrell Township Earned Income Tax Collector in equal installments the tax due thereon on or before the quarterly payment dates which remain after the filing of the declaration.
[Amended 1-3-2001 by Ord. No. 3-2010]
(3) 
Every taxpayer shall, on or before April 15, of the succeeding year, make and file with the Upper Burrell Township Earned Income Tax Collector on a form prescribed or approved by the Upper Burrell Township Earned Income Tax Collector, a final return showing the amount of net profits earned during the period beginning, in 1993, January 1, 1993 and ending December 31, 1993, and after 1993, for 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 Upper Burrell Township Earned Income Tax Collector the balance of tax due or shall make demand for refund or credit in the case of overpayment. Any taxpayer may, in lieu of paying the fourth quarterly installment of his estimated tax, elect to make and file with the Upper Burrell Township Earned Income Tax Collector on or before January 31 of the succeeding year, the final return as hereinabove required.
[Amended 1-3-2001 by Ord. No. 3-2010]
(4) 
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. 
Earned income.
(1) 
Every taxpayer shall, on or before April 15 of the succeeding year, make and file with the Upper Burrell Township Earned Income Tax Collector on a form prescribed or approved by the Upper Burrell Township Earned Income Tax Collector, a final return showing the amount of earned income received during the period beginning January 1, 1993 and ending December 31, 1993, for 1993, and for the period beginning January 1 of the current year and ending December 31 of the current year for all years succeeding 1993, 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.
[Amended 1-3-2001 by Ord. No. 3-2010]
(2) 
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 Upper Burrell Township Earned Income Tax Collector, on a form prescribed or approved by the Upper Burrell Township Earned Income Tax Collector, 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 by the taxpayer 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 Upper Burrell Township Earned Income Tax Collector may require. Every taxpayer making such return shall, at the time of filing thereof, pay to the Upper Burrell Township Earned Income Tax Collector the amount of the tax shown as due thereon.
A. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the corporate limits of Upper Burrell Township, Westmoreland County, Pennsylvania, 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 Upper Burrell Township Earned Income Tax Collector his name and address and such other information as the Upper Burrell Township Earned Income Tax Collector may require.
B. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the corporate limits of Upper Burrell Township, Westmoreland County, Pennsylvania 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 Upper Burrell Township Earned Income Tax Collector 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 Upper Burrell Township Earned Income Tax Collector and the employer, shall show the name and social security number of each such employee, the earned income of such employee during such three-month period, the tax deducted therefrom, the name of Upper Burrell Township, Westmoreland County, Pennsylvania, which is 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. 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 Upper Burrell Township, Westmoreland County, Pennsylvania, may be required by the Upper Burrell Township Earned Income Tax Collector to file his return and pay the tax monthly. In such cases, payments of tax shall be made to the Upper Burrell Township Earned Income Tax Collector on or before the last day of the month succeeding the month for which the tax was withheld.
C. 
On or before February 28 of the succeeding year, every employer shall file with the Upper Burrell Township Earned Income Tax Collector:
(1) 
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 Upper Burrell Township Earned Income Tax Collector for the period beginning January 1, 1993, and ending December 31, 1993 for 1993, and for the beginning January 1 of the current year and ending December 31 of the current year for all years succeeding 1993.
(2) 
A return withholding statement for each employee employed during all or any part of the period beginning January 1, 1993 and ending December 31, 1993, for the year 1993, and during all or any part of the period beginning January 1 of the current year and ending December 31 of the current year for all years succeeding 1993, 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 name of Upper Burrell Township, Westmoreland County, Pennsylvania which is the political subdivision imposing the tax upon such employee, and the amount of tax paid to the Upper Burrell Township Earned Income Tax Collector. Every employer shall furnish two copies of the individual return to the employee for whom it is filed.
D. 
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. 
Any employer who wilfully or negligently fails or omits to make the deductions required by this article 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. 
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.
The Upper Burrell Township Earned Income Tax Collector shall be selected from time to time by resolution of the Board of Supervisors of Upper Burrell Township, and shall receive such compensation for his services and expenses as determined from time to time by the Upper Burrell Township Board of Supervisors pursuant to 53 P.S. § 6913(VI), as amended. Such Upper Burrell Earned Income Township Tax Collector shall have the powers and duties set forth in 53 P.S. § 6913(V), as amended, and be subject to the penalties set forth in the Local Tax Enabling Act, as amended. The Secretary of Upper Burrell Township shall be the custodian of the bond required to be given by the Upper Burrell Earned Income Earned Income Tax Collector, said bond to be purchased from or through the Westmoreland County governmental offices.
The tax imposed in § 299-28 of this article shall not be levied on net profits of any person, institution or organization as to whom it is beyond the power of the Board of Supervisors of Upper Burrell Township to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
A. 
Payment of any tax on salaries, wages, commissions, other compensation or net profits of businesses, professions or other activities to a political subdivision by residents thereof pursuant to an ordinance or resolution passed or adopted under the authority of the Local Tax Enabling Act, shall be credited to and allowed as a deduction from the liability of such persons for any other like tax respectively on salaries, wages, commissions, other compensation or on net profits of businesses, professions or other activities imposed by this article.
B. 
Payment of any tax on income to any political subdivision by residents thereof pursuant to an ordinance or resolution passed or adopted under the authority of the Local Tax Enabling Act shall, to the extent that such income includes salaries, wages, commissions, other compensation or net profits of businesses, professions or other activities, but in such proportion as hereinafter set forth, be credited to and allowed as a deduction from the liability of such persons for any other tax on salaries, wages, commissions, other compensation or on net profits of business, professions or other activities imposed under this article.
C. 
Payment of any tax in income to any state or to any political subdivision thereof by residents thereof, pursuant to any state or local law, shall to the extent that such income includes salaries, wages, commissions, or other compensation or net profits of businesses, professions or other activities, but in such proportions as hereinafter set forth, be credited to and allowed as a deduction from the liability of such person for any other tax on salaries, wages, commissions, other compensation or net profits of businesses, professions or other activities imposed under this article, if residents of the Township of Upper Burrell receive credits and deductions of a similar kind to a like degree from the tax on income imposed by the other state or political subdivision thereof.
D. 
Payment of any tax on income to any state other than Pennsylvania or to any political subdivision located outside the boundaries of this Commonwealth, by residents of the Township of Upper Burrell shall, to the extent that such income includes salaries, wages, commissions or other compensation or net profits of businesses, professions or other activities, but in such proportions as hereinafter set forth, be credited to and allowed as a deduction from the liability of such person for any other tax on salaries, wages, commissions, other compensation or net profits of businesses, professions or other activities imposed by this article.
E. 
Where a credit or a deduction is allowable in any of the several cases hereinabove provided, it shall be allowed in proportion to the concurrent periods for which taxes are imposed by the other state or respective political subdivisions, but not in excess of the amount previously paid for the concurrent period.
F. 
No credit or deduction shall be allowed against the tax imposed by this article to the extent of the amount of credit or deduction taken for the same period by the taxpayer against any income tax imposed by the Commonwealth of Pennsylvania under § 314 of the Act of March 4, 1971, P.L. 6,[1] known as the Tax Reform Code of 1971, on account of taxes imposed on income by other states or by their political subdivisions.
[1]
Editor's Note: See 72 P.S. § 7314.
A. 
The Upper Burrell Township Earned Income Tax Collector or the Upper Burrell Township Delinquent Earned Income Tax Collector shall have power, in case of the neglect or refusal of any person, co-partnership, association or corporation, to make payment of the amount of any tax due by him, after two months from the date of the tax notice, to levy the amount of such tax, any penalty due thereon, and costs, not exceeding costs and charges allowed constables for similar services by distress and sale of the goods and chattels of such delinquent, wherever situate or found, upon giving at least 10 days' public notice of such sale, by posting 10 written or printed notices, and by one advertisement in a newspaper of general circulation published in the County.
B. 
No failure to demand or collect any taxes by distress and sale of goods and chattels shall invalidate any return made, or lien filed for nonpayment of taxes, or any tax sale for the collection of taxes.
Until such time as a successor delinquent Earned Income Tax Collector may be appointed by the Upper Burrell Township Board of Supervisors, the Collection Service Center, Inc./Tax Division of 839 Fifth Avenue, New Kensington, Westmoreland County, Pennsylvania is hereby named and appointed as the Upper Burrell Township Delinquent Earned Income Tax Collector and the Upper Burrell Township Delinquent Earned Income Tax Collector shall demand, receive and collect from all corporations, political subdivisions, associations, companies, firms or individuals, employing persons owing delinquent earned income taxes, or whose spouse owes delinquent earned income taxes, or having in possession unpaid commissions or earnings belonging to any person or persons owing delinquent earned income taxes, or whose spouse owes delinquent earned income taxes, upon the presentation of a written notice and demand certifying that the information contained therein is true and correct and containing the name of the taxable or the spouse thereof and the amount of tax due. Upon the presentation of such written notice and demand, it shall be the duty of any such corporation, political subdivision, association, company, firm or individual to deduct from the wages, commissions or earnings of such individual employee, then owing or that shall within 60 days thereafter become due, or from any unpaid commissions or earnings of any such taxable in its or his possession, or that shall within 60 days thereafter come into its or his possession, a sum sufficient to pay the respective amount of the delinquent earned income taxes and costs, show upon the written notice or demand, and to pay the same to the officer of the Township of Upper Burrell, within 60 days after such notice shall have been given. No more than 10% of the wages, commissions or earnings of the delinquent taxpayer or spouse thereof may be deducted at any time for delinquent earned income taxes and costs. Such corporation, political subdivision, association, firm or individual shall be entitled to deduct from the moneys collected from each employee the costs incurred from the extra bookkeeping necessary to record such transaction, not exceeding 2% of the amount of moneys so collected and paid over to the Upper Burrell Township Delinquent Earned Income Tax Collector. Upon the failure of any such corporation, political subdivision, association, company, firm or individual to deduct the amount of such taxes or to pay the same over to the officer, less the cost of bookkeeping involved in such transaction, as herein provided, within the time hereby required, such corporation, political subdivision, association, company, firm or individual shall forfeit and pay the amount of such tax for each such taxable whose taxes are not withheld and paid over, or that are withheld and not paid over, together with a penalty of 10% added thereto, to be recovered by an action of assumpsit in a suit to be instituted by the Upper Burrell Township Delinquent Earned Income Tax Collector or by the proper authorities of the Township of Upper Burrell, as debts of like amount are now by law recoverable, except that such person shall not have the benefit of any stay of execution or exemption law. The Upper Burrell Township Delinquent Earned Income Tax Collector shall not proceed against a spouse or his employer until he has pursued collection remedies against the delinquent taxpayer and his employer under this section.
Enforcement and penalties for the nonpayment of any tax imposed hereunder may be pursued and imposed by Upper Burrell Township as authorized by the Local Tax Enabling Act, 53 P.S. § 6913(VII), (VIII) and (IX).