[Adopted 11-8-1966 by Ord. No. 1121; amended in its entirety 11-9-2011 by Ord. No. 1898]
For purposes of this article, all terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., shall have the meanings set forth therein, except as modified below. The following terms shall have the meanings set forth herein:
- The place where a person lives and has a permanent home and to which the person has the intention of returning whenever 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 voluntarily 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 the person to adopt some other permanent home. In the case of a business, domicile is that place considered as the center of business affairs and the place where its functions are discharged.
- EARNED INCOME
- The compensation as required to be reported to or as determined by the Department of Revenue under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and rules and regulations promulgated under that section. Employee business expenses as reported to or determined by the Department of Revenue under Article III of the Tax Reform Code of 1971 shall constitute allowable deductions in determining earned income. The term does not include offsets for business losses. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
- EFFECTIVE DATE
- January 1, 2012.
- LOCAL TAX ENABLING ACT
- The Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., and as amended in the future, including any regulations adopted by the Department of Community and Economic Development thereunder.
- NET PROFITS
- The net income from the operation of a business, other than a corporation, as required to be reported to or as determined by the Department of Revenue under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and rules and regulations promulgated under that section.
- A person or business domiciled outside the political subdivision levying the tax.
- A person or business domiciled in the political subdivision levying the tax.
- The tax imposed by this article.
- TAX OFFICER
- The person or entity appointed as Tax Officer pursuant to the Local Tax Enabling Act to collect the tax in the TCD.
- A person or business required under this article or the Local Tax Enabling Act to file a return of an income tax or to pay an income tax.
- TAX RETURN
- A form prescribed by the Tax Officer for reporting the amount of tax or other amount owed or required to be withheld, remitted or reported under this article or the Local Tax Enabling Act.
- TAX YEAR
- The period from January 1 to December 31.
- The tax collection committee established to govern and oversee the collection of earned income tax within the TCD under the Local Tax Enabling Act.
- The Allegheny North Tax Collection District or any future tax collection district to which the Township or any part of the Township is assigned under the Local Tax Enabling Act.
General purpose resident tax. The Township hereby imposes a tax for general revenue purposes at the rate of 0.5% on earned income and net profits of individual residents of the Township.
General purpose municipal nonresident tax. The Township also imposes a tax for general revenue purposes at the rate of 0.5% on earned income and net profits derived by an individual nonresident from any work, business, profession or activity of any kind engaged in within the boundaries of the Township.
Ongoing tax. The tax shall continue at the above rates during the current tax year and each tax year thereafter, without annual reenactment, until this article is repealed or the rate is changed.
Credits and deductions.
Payments of tax on income due any state other than Pennsylvania or to any political subdivision thereof by residents thereof, pursuant to any state or local law, to the extent that such income includes salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation or net profits of businesses, professions or other activities, but in such proportions as hereinafter set forth, shall be credited to and allowed as a deduction from the liability of such person for the tax imposed by this article on salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation or net profits of businesses, professions or other activities, if residents of Shaler Township receive like 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.
Where a credit or deduction is allowable, 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 paid for the concurrent period and not in excess of the local tax liability.
Local Tax Enabling Act applicable. The tax is imposed under authority of the Local Tax Enabling Act, and all provisions thereof that relate to a tax on earned income or net profits are incorporated into this article. Any future amendments to the Local Tax Enabling Act that are required to be applied to a tax on earned income or net profits will automatically become part of this article upon the effective date of such amendment, without the need for formal amendment of this article, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
Applicable laws, regulations, policies and procedures. The tax shall be collected and administered in accordance with all applicable laws and regulations and policies and procedures adopted by the TCC or by the Tax Officer in conformity with the Local Tax Enabling Act. This includes any regulations, policies and procedures adopted in the future to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
Although credits and deductions against tax are permitted under certain circumstances as provided herein and in applicable law and regulations, no individuals are exempt from tax based on age, income or other factors.
Every taxpayer receiving earned income or earning net profits in any tax year shall file tax returns and pay tax in accordance with the Local Tax Enabling Act and the policies and procedures of the TCC and Tax Officer. Tax imposed on net profits and all earnings not subject to withholding at source must be reported and paid on a quarterly basis in accordance with the Local Tax Enabling Act. A taxpayer is required to file a return even if no tax payment is due and owing.
Every employer shall register, withhold and remit the tax and file tax returns in accordance with the Local Tax Enabling Act and the policies and procedures of the TCC and Tax Officer.
The tax will be collected from individuals and employers by the Tax Officer. The Tax Officer is authorized to file an action in the name of the Township for the recovery of income taxes due to the Township and unpaid. Nothing in this section shall affect the authority of the Township to file an action in its own name for collection of income taxes under the Local Tax Enabling Act.
Individuals and employers are subject to interest, penalties, costs and fines in accordance with the Local Tax Enabling Act, including costs of collection imposed by the Tax Officer in accordance with authorization by the TCC.
The earned income tax collector (Article XIII, Tax Officer) appointed and designated by resolution in 2010 shall be the Tax Officer responsible for administering the collection of that earned income tax delinquent in Shaler Township as of December 31, 2011.
The person or entity appointed and designated by resolution for Shaler Township, effective January 1, 2012, shall be the Tax Officer responsible for administering the collection of all income tax owing and due in Shaler Township subsequent to January 1, 2012 under this article or the Local Tax Enabling Act.
The primary purpose of this article is to confirm the earned income and net profits tax imposed pursuant to the Local Tax Enabling Act, as amended and restated by Act 32 of 2008, and to do so within the time frame required by Act 32.
Any prior ordinance or part of any prior ordinance conflicting with the provisions of this article is rescinded insofar as the conflict exists. To the extent the same as any ordinance in force immediately prior to adoption of this article, the provisions of this article are intended as a continuation of such prior ordinance and not as a new ordinance. If this article is declared invalid, any prior ordinance levying a similar tax shall remain in full force and effect and shall not be affected in any manner by adoption of this article. The provisions of this article shall not affect any act done or liability incurred, nor shall such provision affect any suit or prosecution pending or to be initiated to enforce any right or penalty or to punish offense under the authority of any ordinance in force prior to adoption of this article. Subject to the foregoing provisions of this section, this article shall supersede and repeal on the effective date any ordinance levying a tax on earned income or net profits in force immediately prior to the effective date.
This article is intended to be consistent with the Local Tax Enabling Act and to include all necessary authorizations to permit the Tax Officer to take such tax collection, administration, disbursement, enforcement and other activities as authorized by the Local Tax Enabling Act, subject to the policies and procedures of the TCC.
The provisions of this article shall become effective on January 1, 2012, and shall apply to earned income received or earned and net profits earned or made by a taxpayer during calendar year 2012 and each year thereafter without annual reenactment unless the rate of tax is subsequently changed. Changes in the rate of tax shall become effective on the date specified in the ordinance imposing such change.
[Added 3-13-2012 by Ord. No. 1905]
Any person, corporation, association, partnership or any other entity owning real property situate in the Township of Shaler and leasing the same for occupancy by a person or persons for residential purposes shall, within 30 days of leasing such property, submit the name and address of all occupants of such leased premises to the Tax Officer of the Allegheny North Tax Collection District.
[Added 3-13-2012 by Ord. No. 1905]
Any person, corporation, association, partnership or any other entity who fails, neglects or refuses to comply with § 201-11.1 shall, upon conviction thereof before any Magisterial District Judge or court of competent jurisdiction in Allegheny County, be sentenced to pay a fine of not less than $50 nor more than $300 for each offense and costs and, in default of payment of said fine and costs, to be imprisoned for a period not exceeding 10 days.