[Ord. No. 182, 2/14/1966]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them in this Part, except where the
context clearly indicates or requires a different meaning.
A partnership, limited partnership or any other unincorporated
group of two or more persons.
An enterprise, activity, profession or undertaking of any
nature conducted for profit or ordinarily conducted for profit, whether
by an individual, partnership, association or any other entity.
A corporation or joint stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania or
any other state territory, foreign country or dependency.
Salaries, wages, commissions and other compensation as defined
in this Part.
An individual, partnership, association, corporation, governmental
body or unit or agency, or any other entity employing one or more
persons on a salary, wage, commission or other compensation basis.
Person designated by the Borough Council of this taxing district
to administer the provisions of this Part.
The net income from the operation of a business, profession
or other activity, after provision for all costs and expenses incurred
in the conduct thereof, either paid or accrued in accordance with
the accounting system used in such business, profession or other activity,
but without deduction of taxes based on income.
An individual, partnership, association or other entity domiciled
outside this taxing district.
A natural person, partnership, corporation, fiduciary or
association. Whenever used in any section prescribing and imposing
a penalty, the term "person" as applied to associations, shall mean
the partner or members thereof, and as applied to corporations, the
officers thereof.
An individual, partnership, association or other entity domiciled
in this taxing district.
Salaries, wages, commissions, bonuses, incentive payments,
fees and tips that may accrue or be received by an individual for
services rendered, whether directly or through an agent and whether
in cash or in property; not including periodic payment for sick or
disability benefits and those commonly recognized as old-age benefits,
retirement pay or pensions paid to persons retired from service after
reaching a specific age or after a stated period of employment, or
public assistance or unemployment compensation payments made by any
governmental agency or any wages or compensation paid by the United
States to any person for active service in the Army, Navy or Air Force
of the United States or any bonus or additional compensation paid
by the United States or the Commonwealth of Pennsylvania or any other
state for such service.
Subject to the tax imposed by this Part.
A person, whether an individual, partnership, association
or any other entity required hereunder to file a return of earnings
or net profits, or to pay a tax thereon.
[Ord. No. 182, 2/14/1966]
1.
A tax for general revenue purposes of 1% is hereby imposed on the
following:
A.
Salaries, wages, commissions and other compensation earned on and
after the effective date of this Part, by individual residents of
this taxing district.
B.
Salaries, wages, commissions and other compensation earned on and
after the effective date of this Part by individual nonresidents of
this taxing district in this taxing district.
C.
Net profits earned on and after the effective date of this Part by
residents of this taxing district.
D.
Net profits earned on and after the effective date of this Part,
in this taxing district, by nonresidents of this taxing district.
2.
The tax levied under Subsections 1A and B herein shall relate to
and be imposed upon salaries, wages, commissions and other compensation
paid by an employer or on his behalf to a person who is employed by
him. The tax levied under Subsections 1C and D herein shall relate
to and be imposed on the net profits of any business, profession or
other activity carried on by any person or persons.
3.
The tax levied by this Part shall be applicable to salaries, wages,
commissions and to net profits earned in the period beginning on the
effective date of this Part and ending December 31, 1966.
[Ord. No. 182, 2/14/1966]
1.
Every taxpayer who during the taxable period can reasonably be expected to earn net profits or earnings not subject to the provisions of § 24-504, relating to collection at source, shall make and file with the income tax officer, on a form prescribed by the income tax officer, a declaration setting forth the amount of net profits anticipated by him for such taxable period and subject to tax, the amount of estimated tax imposed there on by this Part, and such other relevant information as the income tax officer may require.
2.
The declaration of estimated tax shall be filed and the tax shall
be paid at the following times:
A.
If said net profits or earnings can reasonably be expected on or
before the 15th day of April of the taxable period, the taxpayer shall
file a declaration on or before said date and shall pay the estimated
tax shown thereon in equal quarterly installments on or before the
said 15th day of April and on or before the 15th day of the following
July, October and January.
B.
If said net profits or earnings cannot be reasonably be expected
on or before April 15th of the taxable period, but can be reasonably
expected subsequent to said date, the taxpayer shall file his declaration
on or before the first of said remaining quarterly installment dates
on which the taxpayer can first reasonably be expected to earn such
net profits or earnings and shall pay the estimated tax shown thereon
in equal installments on or before said remaining quarterly installment
dates.
C.
If the taxpayer elects to file a declaration on a fiscal year basis,
different from the taxable period, setting forth his estimated net
profits or earnings for a period included in the taxable period, then
in lieu of filing his declaration and making payments thereon at the
times set forth in Subsection 2A and B hereinabove, he may:
(1)
Pay the quarterly installments of the estimated tax according
to the declaration filed for the portion of the taxable period included
in said fiscal year;
(2)
On or before the 105th day after the close of the fiscal year
file a declaration of the estimated tax for the portion of the taxable
period included in the succeeding fiscal year and pay said tax in
equal quarterly installments beginning with the due date of the filing
and ending with the first quarterly installment due after the close
of the taxable period.
3.
Where the taxpayer who has filed a declaration required hereinabove
shall thereafter reasonably be expected to earn during the taxable
period, additional net profits or earnings not subject to collection
at source, or shall find that he has overestimated his net profits
or earnings, he may file an amended declaration with the income tax
officer setting forth such relevant information as the income tax
officer may require.
4.
Every taxpayer who is required to file a declaration of estimated tax under the provisions of this section shall make and file with the income tax officer on a form prescribed by the income tax officer, a final return showing all net profits and earnings during the taxable period, the total amount of tax due thereon, the amount of the estimated tax paid under the provisions of this section, the amount of the tax that has been withheld pursuant to the provisions of § 24-504 and the balance of the tax due.
5.
The final return shall be filed at the following times:
A.
If the taxpayer's declaration is filed on a calendar year basis,
he shall file his final return on or before the 15th day of April
after the close of such calendar year.
B.
If the taxpayer's declaration is filed on a fiscal year basis,
he shall file his final return on or before the 105th day after the
close of the fiscal year.
6.
The percentage of the total net profits of any calendar or fiscal
year of a taxpayer beginning or ending within the taxable year to
which the tax imposed by this Part shall be applicable shall be equal
to the same percentage of such total net profits as the number of
days in any such year within such period bears to the total number
of days in any such year.
7.
At the time of filing the final return, the taxpayer shall pay the
balance of the tax due or shall make demand for the refund or credit
in the case of overpayment.
8.
In the event of the death of the taxpayer during the taxable period,
his personal representative, or in the absence of a personal representative,
his heirs as designated by the Pennsylvania Intestate Act of 1947,
as amended, or as hereafter amended or supplemented, shall file his
final return within 60 days after the taxpayer's death and pay
the tax due or demand refund in the case of overpayment.
9.
In the event the taxpayer's taxable net earned income consists
solely of salary, wages, commissions or other compensation, the tax
on which has been withheld by his employer and returned to the income
tax officer, such taxpayer shall be relieved of the necessity of filing
a return.
10.
The final return shall include net profits and earnings taxable under
any other ordinances of this taxing district for the same calendar
year or fiscal year so that but one inclusive return shall be filed
by every taxpayer for any one calendar or fiscal year.
[Ord. No. 182, 2/14/1966]
1.
Every employer within this taxing district who employs one the more
on a salary, wage, commission or other compensation basis shall deduct
at the time of the payment thereof the tax imposed by this Part on
the earnings due to his employee or employees within 30 days after
the end of the quarter of the year following the effective date of
this Part and within 30 days of the end of each quarter of a year
thereafter, shall make and file a return with the income tax officer
on a form prescribed by the income tax officer, setting forth the
taxes so deducted and such other relevant information as the income
tax officer may require and shall pay to this taxing district the
amount of taxes so deducted.
2.
On or before the 31st day of January after the taxable period, every
such employer shall make and file with the income tax officer, on
a form prescribed by the income tax officer:
A.
A return showing the total amount of the earnings of his employee
or employees during the portion of the preceding calendar year ending
December 31 and embraced within the taxable period, the total amount
of tax deducted and the total amount of tax paid to this taxing district.
B.
A return for each employee showing the total amount of the employee's
earnings during the portion of the preceding calendar year ending
December 31 and embraced within the taxable period, the amount of
tax deducted therefrom, the employee's Social Security number,
name and address and such other relevant information as the income
tax officer may require. Such employer on or before January 31 of
each of said years shall furnish a copy of such return to the employee
named in the return.
C.
The said returns shall include the earnings taxable under any other
ordinance of this taxing district for the same calendar year so that
one return shall be filed by an employer for any one calendar year.
3.
Every employer who discontinues business prior to the close of the
taxable year shall within 30 days after the discontinuance of business
file the returns hereinabove required and pay the tax due. Where discontinuance
of business is due to the death of the employer, his personal representative,
or in the absence of a personal representative, his heirs as designated
by the Pennsylvania Intestate Act of 1947, as amended or as hereafter
amended or supplemented, shall within 60 days after the death of the
employer file his return and pay the tax due or demand a refund in
the case of overpayment.
4.
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 Part relating
to the filing of declarations and returns.
5.
If an employer makes a deduction of tax as required by this section,
the amount deducted shall constitute in the hands of such employer
a trust fund held for the account of this taxing district as beneficial
owner thereof, and the employee from whose earnings such tax was deducted
shall be deemed to have paid such tax.
6.
The withholding of taxes from earnings and the payment and return thereof by the employer under the provisions of this section shall not be required in respect to earnings of domestic servants, farm labors and casual labor not in the course of the employer's business. This subsection shall not be construed to exempt such employees from the requirements of filing a declaration and a return of such earnings and the payment of tax thereon under the provisions of § 24-503.
[Ord. No. 182, 2/14/1966]
1.
It shall be the duty of the income tax officer to collect and receive
the taxes, fines and penalties imposed by this Part. It shall also
be his duty to keep a record showing the amount received by him from
each person paying the tax and, if paid by such person in respect
of another person, the name of such person and the date of such receipt.
2.
The income tax officer is hereby charged with the administration
and enforcement of the provisions of this Part, and is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this Part, including provisions for the re-examination and correction
of declarations and returns and of payments alleged or found to be
incorrect, or as to which an overpayment is claimed or found to have
occurred and to prescribe forms necessary for the administration of
this Part.
3.
The income tax officer and agents designated in writing by him are
hereby authorized to examine the books, papers and records of any
person in order to verify the accuracy of any declaration or return,
or, if no declaration or return was filed, to ascertain the tax due.
Every person is hereby directed and required to give to the income
tax officer or to any agent so designated by him the opportunity for
such examination and investigations as are hereby authorized.
4.
Any information gained by the income tax officer, his agents or by
any other official, agent or employee of this taxing district as a
result of any declarations, returns, investigations, hearings or verifications
required or authorized by this Part shall be confidential and shall
not be disclosed to any person except for official use in connection
with the administration or enforcement of this Part or as otherwise
provided by law.
5.
Any person aggrieved by any action of the income tax officer shall
have the right of appeal as provided by law.
[Ord. No. 182, 2/14/1966]
1.
The income tax officer may sue in the name of this taxing district
for the recovery of taxes due and unpaid under this Part.
2.
Any suit brought to recover the tax imposed by this Part shall be
begun within six years after such tax is due or within six years after
a declaration or return has been filed, whichever date is later; provided,
however, that this limitation shall not prevent the institution of
a suit for collection of any tax due or determined to be due in the
following cases:
A.
Where no declaration or return was filed by a person although a declaration
or return was required to be filed by him under the provisions of
this Part.
B.
In the case of a false or fraudulent declaration or return with the
intent to evade tax.
C.
Where any person has deducted taxes under the provisions of this
Part and has failed to pay the amounts so deducted to this taxing
district.
[Ord. No. 182, 2/14/1966]
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 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.
[Ord. No. 182, 2/14/1966]
The income tax officer is hereby authorized to accept payments
of the amount of tax claimed by this taxing district in any case where
any person disputes the validity or amount of this taxing district's
claim for the tax. If it is thereafter judicially determined by a
court of competent jurisdiction that there has been an overpayment
to the income tax officer, the amount of the overpayment shall be
refunded to the person who paid.
[Ord. No. 182, 2/14/1966]
1.
The tax imposed by this Part shall not apply:
A.
To any person as to whom it is beyond the legal power of this taxing
district to impose the tax herein provided for under the Constitution
of the United States and the Constitution and laws of the Commonwealth
of Pennsylvania.
B.
To the net profits of any institution or organization operated for
public, religious, educational or charitable purposes, to an institution
or organization not organized or operated for private profit, or to
a trust or a foundation established for any of the said purposes.
C.
To the net profits of any corporation which is subject to the Pennsylvania
Corporate Net Income Tax or exempt from the Pennsylvania Corporate
Net Income Tax and any foreign corporation which is subject to the
Pennsylvania Franchise Tax or exempt from the Pennsylvania Franchise
Tax.
[Ord. No. 182, 2/14/1966; as amended by Ord. No. 288, 8/8/1994]
1.
Any person who fails, neglects or refuses to make any declaration
or return required by this Part; any employer who fails, neglects
or refuses to pay the tax deduced from this employees; any person
to refuses to permit the income tax officer or any agent properly
designated by him to examine his books, records and papers; and any
person who makes any incomplete, false or fraudulent return to avoid
the payment of the whole or any part of the tax imposed by this Part,
shall, upon conviction therefor, be sentenced to pay a fine of not
more than $500 for each offense, and costs, and in default of payment,
be imprisoned for a period not exceeding 30 days.
2.
Any person who, except as permitted by the provisions of Subsection 4 of § 24-505 of this Part, divulges of any information which is confidential under the provisions of said subsection shall, upon conviction therefor, be sentenced to pay a fine of not more than $500 for each offense, and costs, and in default of payment, to be imprisoned for a period not exceeding 30 days.
3.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this Part.
4.
The failure of any person to receive or procure the forms required
for making any declaration or return required by this Part shall not
excuse him from making such declaration or return.
