[Adopted 4-11-1989 by Ord. No. 1445]
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),[1] 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.
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008, sections of the Local Tax Enabling Act formerly codified in 53 P.S. § 6901 et seq. have been revised and renumbered, and former 53 P.S. § 6913 was repealed effective 6-30-2012. See now 53 P.S. § 6924.101 et seq.
A. 
Imposition of tax on residents. A tax for the general revenue purposes of 1.5% is hereby imposed on:
[Last amended 1-12-2010 by Ord. No. 1830[1]]
(1) 
Salaries, wages, commissions paid to, and other compensation earned by residents of the City of Clairton.
(2) 
The net profits earned on businesses, professions or other activities conducted by residents of the City of Clairton.
[1]
Editor's Note: This ordinance also provided that the tax rate set forth in Subsection A shall be effective 1-1-2010 and shall continue on a calendar-year basis without annual reenactment unless the tax rate changes.
B. 
Imposition of tax on nonresidents. A tax for the general revenue purposes of 0% is hereby imposed on:
[Amended 1-12-1993 by Ord. No. 1542; 12-28-1993 by Ord. No. 1567; 12-29-1994 by Ord. No. 1585; 1-2-1996 by Ord. No. 1609; 12-23-1996 by Ord. No. 1629; 12-23-1997 by Ord. No. 1645[2]; 12-22-1998 by Ord. No. 1657; 12-31-1999 by Ord. No. 1675; 2-13-2001 by Ord. No. 1706]
(1) 
Salaries, wages, commissions and other compensation earned or paid after January 1 of any year by nonresidents of the City of Clairton for work done or services performed or rendered in the City.
(2) 
Net profits earned after January 1 of any year of businesses, professions or other activities conducted in the City of Clairton by nonresidents.
[2]
Editor's Note: This ordinance was reordained 1-5-1998.
C. 
The tax levied under Subsections A(1) and B(1) of this section shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his or her behalf to any person who is employed by or renders services to him or her. The tax levied under Subsections A(2) and B(2) of this section will relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or proprietor, either individually or in association with some other person or persons.
A. 
Every taxpayer whose net profits are subject to the tax imposed by this article shall file a declaration of his or her estimated net profits for the current year and shall pay the tax due thereon in quarterly installments, all as provided in 53 P.S. § 6913, IIIA(1)(ii), of the Local Tax Enabling Act.[1]
[1]
Editor's Note: Former 53 P.S. § 6913 was repealed by 2008, Act. 32, effective 6-30-2012. See now 53 P.S. § 6924.101 et seq.
B. 
Every taxpayer whose earnings are subject to the tax imposed by this article shall make and file final returns and pay to the Financial Officer the balance of the tax due, as provided in 53 P.S. § 6913, IIIB, first paragraph of the Local Tax Enabling Act.[2]
[2]
Editor's Note: Former 53 P.S. § 6913 was repealed by 2008, Act. 32, effective 6-30-2012. See now 53 P.S. § 6924.101 et seq.
C. 
Every taxpayer whose earnings are not subject to the provisions of this article and of the Local Tax Enabling Act relating to collection at the source shall make and file with the Financial Officer quarterly returns and shall pay quarter-annually the amount of tax shown as due on such returns, all as provided in 53 P.S. § 6913, IIIB(2), of the Local Tax Enabling Act.[3]
[3]
Editor's Note: Former 53 P.S. § 6913 was repealed by 2008, Act. 32, effective 6-30-2012. See now 53 P.S. § 6924.101 et seq.
D. 
The Financial Officer is hereby authorized to provide by regulation, subject to the approval of the City Council, that the return of an employer or employers, allowing the amount of tax deducted by said employer or employers from the salaries, wages or commissions of any employee and paid by him or her or them to the office, shall be accepted as the return required of any employee whose sole income, subject to the tax or taxes under this article, is such salary, wages or commissions.
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.[1]
[1]
Editor's Note: Former 53 P.S. § 6913 was repealed by 2008, Act. 32, effective 6-30-2012. See now 53 P.S. § 6924.101 et seq.
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.[1] 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.[2]
[1]
Editor's Note: See also Ch. 33, Financial Officer, of this Code.
[2]
Editor's Note: Former 53 P.S. § 6913 was repealed by 2008, Act. 32, effective 6-30-2012. See now 53 P.S. § 6924.101 et seq.
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.