[Adopted 1-9-1996 by Ord. No. 1730]
This article shall be known as the Township of Shaler "Earned Income Tax Registration Ordinance."
This article is adopted to promote the efficient and systematic collection of earned income taxes by the Shaler Township Earned Income Tax Collector, to set forth a uniform time within which all employed residents must register with the Earned Income Tax Collector, and to discourage attempts to avoid payment of the earned income tax by failing to register employment with the Earned Income Tax Collector.
In the construction of this article, the rules and definitions contained in this section shall be observed and applied, except when the context clearly indicates otherwise:
As used in this article, the following terms will have the meanings indicated:
- 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 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 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 TAX COLLECTOR
- The person, public employee or private agency designated by the Board of Commissioners of the Township of Shaler to collect and administer the tax on earned income and net profits.
- A person, partnership, association or other entity domiciled in the Township of Shaler.
- A person, partnership, association or any other entity required hereunder to file a return of earned income or net profits or income tax thereon.
All employed residents of the Township of Shaler shall register with the Earned Income Tax Collector within 30 days of residency or, if already a resident, within 30 days of employment, whichever first occurs.
It is a violation of this article for any employed Township resident or taxpayer to not register with the Earned Income Tax Collector within 30 days of residency or, if already a resident, within 30 days of employment, whichever first occurs.
Any person, partnership or corporation who violates any of the provisions of this article shall, upon conviction in a summary proceeding, be fined not less than $500 and, in default of the payment of fines and costs, shall be committed to the Allegheny County Jail for a period not to exceed 30 days. Nothing contained herein shall be deemed to preclude the Township to seek other relief or avail itself of any remedy that may be available at law or in equity to prevent continuing violations of the terms of this article.
The Township Manager shall file an exact copy of this article with the Department of Community and Economic Development as well as with the Chief Clerk of Allegheny County, together with the name, position and phone number of the municipal officer responsible for compliance with this article.