The provisions of 53 P.S. § 6913 of the Local Tax
Enabling Act. P.L. 1257, No. 511, December 31, 1965, 53 P.S. §§ 6901
through 6924 (1982), as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania, are incorporated herein by
reference thereto; except to the extent that options are provided
in said 53 P.S. § 6913, this article designates the option
selected, and except as and where hereinafter specifically provided
otherwise.
Every employer having an office, factory, workshop, branch,
warehouse or other place of business within the City of Clairton who
employs one or more persons, other than domestic servants, for a salary,
wage, commission or other compensation shall register with the Financial
Officer, deduct the tax imposed by this article on the earned income
of his or her employee or employees and shall make and file quarterly
returns and final returns and pay quarterly to the Financial Officer
the amount of taxes deducted, all as provided in 53 P.S. § 6913,
IV, of the Local Tax Enabling Act.
The Financial Officer shall be selected from time to time by
resolution of and shall receive such compensation for his or her services
and expenses as determined from time to time by the City Council. Such officer shall have the powers and duties and shall
be subject to the penalties as provided in 53 P.S. § 6913,
V, VI and VII, of the Local Tax Enabling Act.
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 1% 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.
[Amended 4-14-1992 by Ord. No. 1518]
A. Any person who fails, neglects or refuses to make any declaration
or return required by this article, any employer who fails, neglects
or refuses to register or to pay the tax deducted from his or her
employees or fails, neglects or refuses to deduct or withhold the
tax from his or her employees, any person who refuses to permit the
Financial Officer or any agent designated by him or her to examine
his or her books, records and papers and any person who knowingly
makes any incomplete, false or fraudulent return or attempts to do
anything whatsoever to avoid the full disclosure of the amount of
his or her net profits or earned income in order to avoid the payment
of the whole or any part of the tax imposed by this article shall,
upon conviction thereof before any District Justice or court of competent
jurisdiction, be sentenced to pay a fine of not more than $500 for
each offense and costs and/or to be imprisoned for a period not exceeding
30 days.
B. Any person who divulges any information which is confidential under
the provisions of this article shall, upon conviction thereof before
any District Justice or court of competent jurisdiction, be sentenced
to pay a fine of not more than $500 for each offense and costs and/or
to be imprisoned for a period not exceeding 30 days.
C. The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this article.
D. The failure of any person to receive or procure forms required for
making the declaration or returns required by this article shall not
excuse him or her from making such declaration or return.