[Adopted 5-23-1962 by Ord. No. 1962-19]
A. 
Unless otherwise expressly stated, the following terms shall have, for the purpose of this article, the meanings respectively herein indicated.
ASSOCIATION
A partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
BUSINESS
Includes any enterprise activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, copartnership, association or other entity.
COMPENSATION EARNED OR COMPENSATION PAID OR EARNINGS
All salaries, wages, commissions, bonuses, incentive payments, and/or in property, received and an individual and paid directly or through an agent, by an employer for services rendered.
CORPORATION
Any corporation or joint stock association organized under the laws of the United States of America, the Commonwealth of Pennsylvania, or any other states, territory or foreign country or dependency.
EMPLOYER
Any individual, copartnership, association, corporation, governmental body or unit or agency or any other entity who or which employs one or more persons on a salary, wage, commission, or other compensation basis.
NET PROFITS
The net gain from the operation of a business, profession or enterprise after provisions for all costs and expenses incurred in the conduct thereof, either paid or occurred in accordance with the accounting system used, and without deductions of taxes based upon income.
NONRESIDENT
An individual, copartnership, association or other entity domiciled outside the Township of West Pike Run.
PERSON
Includes natural person, copartnership, association, corporation, firm or fiduciary whenever used in any clause prescribing and imposing a penalty; the term "person," as applied to association, shall mean the partners or members thereof; and, as applied to corporations, shall mean the officers thereof.
RESIDENTS
An individual, copartnership, association or other entity domiciled in the Township of West Pike Run.
TAXPAYER
A person, whether an individual, copartnership, association or other entity, required hereunder to file a return on earnings or net profits or to pay a tax thereon.
B. 
In this article, the singular shall include the plural, and the masculine shall include the feminine and the neuter.
A. 
The following taxes are hereby imposed for general Township purposes, under the authority of the Act of June 25, 1947 (P.L. 1145) and its amendments:[1]
(1) 
1/2 of 1% of all compensation paid after July 1, 1962, to residents, and ending on December 31, 1962.
(2) 
1% of all compensation paid after July 1, 1962, to nonresidents for work done or services rendered in the Township of West-Pike Run and ending on December 31, 1962.
(3) 
1/2 of 1% of the net profits earned after July 1, 1962, of businesses, professions and other activities conducted by residents and ending on December 31, 1962.
(4) 
1% of the net profits earned after July 1, 1962, of businesses, professions and other activities conducted by nonresidents in the Township of West Pike Run and ending December 31 1962.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
B. 
The taxes levied under Subsection A(1) and (2) of this section shall relate to and be imposed upon compensation paid by an employer or on his behalf to any person who is employed by or renders service to him. The taxes levied-under Subsection A(3) and (4) of this section shall relate to and be imposed upon the net profits of any business, profession or enterprise carried on by any person or owner or proprietor, either individually or in association with any other person or persons.
C. 
Such taxes shall be levied with respect to the compensation or net profits levied during the calendar year for which such tax is levied. Provided, that where the fiscal year of a business, profession or other activity differs from the calendar year, the tax shall be applicable to the net profits of the fiscal year.
A. 
The Township Wage Tax Collector is hereby designated receiver of the taxes imposed by this article. He shall be bonded by a good and reliable bonding company at all times for all money coming into his hands for Township purposes, under this article, the cost of which bond shall be paid by the Township.
B. 
He shall collect and receive all such taxes, shall furnish a receipt for their payments when requested to do so by any taxpayer, and shall keep a record showing the amount received by him for each taxpayer under this article and the date of receipt of such payment.
C. 
The Township Solicitor is hereby empowered to prescribe rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this article, such rules and regulations shall be inscribed by the Township Collector into a book kept for that purpose and open to the inspection of the public. Such rules and regulations shall have the same force and effect as if they had been incorporated into this article.
A. 
Every person whose earnings or net profits are subject to any tax imposed by this article shall, on or before October 15, 1962, made and file a return with the Township Collector.
B. 
Such return shall be filed on forms prescribed by the Township Solicitor, furnished at the expense of the Township and obtainable from the Township Collector. The information on such return shall include the name and address of the taxpayer; his place of employment or business; the aggregate amount of compensation paid him or net profits earned by his during the preceding year; the amount of tax due to the Township of West Pike Run under this article; the amount of tax on salaries, wages, commissions and other compensation or net profits paid by such taxpayers for the period covered by such returns to any other political subdivision of the Commonwealth of Pennsylvania included the district of the Township of West Pike Run together with such other pertinent information as may be required; provided, however, that where a return is made for a fiscal year or for any other period different from a calendar year, such return shall be made within 30 days after the close of such fiscal year.
C. 
The person making such return shall, at the time of filing thereof, pay to the Township Collector, the amount of tax as shown thereon, less any credits of tax withheld by any employer from compensation earned, less any credits and deductions allowed pursuant to Section Five of the Act of 1947 (P.L. 1145) for payment for any concurrent period of like tax to any other political subdivision of this commonwealth by any resident of such political subdivision.
D. 
Provided, however, that any taxpayer other than those from whom the tax imposed by this article shall have been withheld by its employer from compensation earned shall have the rights to pay such-tax, or any balance of such tax as shown on the return, in two equal quarterly installments. The first installment thereof on or before October 15, 1962, and the other installment thereon on or before January 15, 1963. Provided further, that in any case where the sole income of any person subject to any tax under this article is in the form of compensation paid by an employer and where the entire tax due by any employer shall have withheld by his employer and return thereof made to the Township Collector, such employee shall not be required to file a return thereof. However, if such employee shall be a nonresident of the Township of West Pike Run and shall also be subject to a like tax imposed by any political subdivision within this commonwealth of which he is a resident, such employee shall file a return with the Township Collector, who is hereby authorized to refund to such employee any difference to which he shall be entitled under the provisions of the Act of 1947 (P.L. 1145).
A. 
Every employer within the Township of West Pike Run shall deduct monthly or more frequently than monthly at the time of payment of compensation due him to an employee, the tax of 1/2 of 1% of the amount of compensation for such period. Such employer shall, quarterly, make a return and pay over to the Township Collector, the amount deducted, or the balance of any tax deducted and not previously, during such quarter remitted to the Township Collector. Such quarterly returns shall be filed and the tax due therewith paid over on or before the last day of the calendar month following the close of each of the quarters ending September 30, 1962, and December 31, 1962. Such return shall be on a form set forth the total amount of compensation paid by each employer during such quarter; the amount of tax withheld; previous remittances, if any, to the Township Collector for said quarter; the balance remitted therewith.
B. 
Together with the return for the quarter ending December 31, 1962, there shall be filed in addition thereto an annual return, which return shall be on a form furnished by and obtainable from the Township Collector, and shall set forth the name and residence of each employee of such employer during all or part of the preceding year, the amount of compensation earned by each of such employees during the preceding year, and any other pertinent information that may be required. Provided, however, that the failure or omission by an employer, located either within or outside of the Township of West Pike Run to deduct such tax and to make such return to the Township Collector shall not relieve any employee from the payment of such tax and the compliance with such regulations, with respect to making returns and the payments thereof, as may be established under this article.
The Township Collector or any other person designated by the Township Supervisors for the purpose is hereby authorized to examine any of the books, papers and records of any employer in order to verify the accuracy of any return made, or if no return is made, to ascertain the amount of tax due by any person under this article, every such employer or supposed employer or taxpayer or supposed taxpayer is hereby directed and required to give to the Township Collector or such authorized person, the means, facilities and opportunity for such examinations and investigations as are hereby authorized. The Township Collector is hereby authorized to examine any person under oath concerning any income which was or should have been returned for taxation, and to this end the Township Supervisors may compel the production of books, records and papers and attendance of all persons before the Township Collector, whether as parties or as witnesses, whom the Township Collector believes to have knowledge of such income.
A. 
Any information gained by the Township Collector or any other official or agent of the Township as a result of any return, investigation, hearing or verification required or authorized by this article shall be confidential, except for official purposes, and except in accordance with proper judicial order, or as otherwise provided by law.
B. 
Any disclosure of any such information, contrary to the provisions of this section, shall constitute a violation of this article.
All taxes imposed under this article remaining unpaid after they shall have become due shall bear interest in addition to the amount of the unpaid tax at the rate of 6% per annum, and the person against whom such tax is imposed shall be further liable to a penalty of 1/2 of 1% of the amount of the unpaid tax for each month or fraction of a month for the first six months of nonpayment.
All taxes imposed by this article. together with all penalties, interest and costs, shall be recoverable by the Township Solicitor as debts of like amount are by law recoverable.
Any person convicted before any Justice of the Peace of the Township of violating any of the provisions or requirements of this article or of failing, neglecting or refusing to pay any tax, penalties, or interest imposed under this article, or refusing to permit the Township Collector or any other person to examine any of his books, papers or records, or of knowingly making any incomplete, false or fraudulent return or of doing or attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this article shall be liable to a fine or penalty not exceeding $100 and cost and prosecution, for each and every offense, and, in default of payment of such fine and costs, to imprisonment of not more than 30 days.
All expenses incurred in this administration of this article shall be paid by the Township.
This article shall not apply to any person or property as to whom or which it is beyond the legal power of the Township Council to impose the tax on duties herein provided for.
This article shall go into effect on the second day of July 1962, and shall expire on December 31, 1962.
If any sentence, clause or section or part of this article is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, or sections or pasts of this article. It is hereby declared as the intent of the Township Supervisors that this article would have been adopted had such unconstitutional, illegal, or invalid sentence, clause, section or part thereof not been included herein.