[Adopted 11-15-1967 by Ord.
No. 548]
A.
ASSOCIATION
BUSINESS
CORPORATION
CURRENT YEAR
DOMICILE
EARNED INCOME
EMPLOYER
INCOME TAX OFFICER or OFFICER
NET PROFITS
NONRESIDENT
PERSON or INDIVIDUAL
PRECEDING YEAR
RESIDENT
SUCCEEDING YEAR
TAXPAYER
The following words and phrases, when used in this article,
shall have the meaning ascribed to them in this section, 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 any other undertaking of an
unincorporated nature conducted for profit or ordinarily conducted for profit
whether by a person, partnership, association or any other entity.
A corporation or joint-stock association organized under the laws
of the United States and the Commonwealth of Pennsylvania, or any other state,
territory, foreign country or dependency.
The calendar year for which the tax is levied.
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.
[Amended 3-20-1995 by Ord.
No. 798]
Salaries, wages, commissions, bonuses, incentive payments, fees,
tips and other compensation received by a person or his personal representative
for services rendered, whether directly or through an agent, and whether in
cash or in property; not including, however, wages or compensation paid to
persons on active military service, periodic payments for sickness and disability
other than regular wages received during a period of sickness, disability
or retirement or payments arising under workmen's compensation acts, occupational
disease acts and similar legislation, or payments 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 payments
commonly known as public assistance, or unemployment compensation payments
made by any governmental agency or payments to reimburse expenses or payments
made by employers or labor unions for wage and salary supplemental programs,
including but not limited to programs covering hospitalization, sickness,
disability or death, supplemental unemployment benefits, strike benefits,
social security and retirement.
A person, partnership, association, corporation, institution, governmental
body or unit or agency or any other entity employing one or more persons for
a salary, wage, commission or other compensation.
The person, public employee or private agency designated by the governing
body to collect and administer the tax on earned income and net profits.
The net income from the operation of a business, profession or other
activity, except corporations, after provisions for all costs and expenses
incurred in the conduct thereof, determined either on a cash or accrual basis
in accordance with the accounting system used in such business, profession
or other activity, but without deduction of taxes based on income.
A person, partnership, association or other entity domiciled outside
the Borough of Mount Oliver.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled in the
Borough of Mount Oliver.
The calendar year following the current year.
A person, partnership, association or any other entity required hereunder
to file a return of earned income or net profits or pay tax thereon. The term
shall include every person over the age of 16 who resided in the Borough of
Mount Oliver for all or any part of the preceding calendar year, regardless
of the persons' employment status during that year.
[Amended 3-16-1998 by Ord.
No. 828]
B.
The singular shall include the plural, and the masculine
shall include the feminine and the neuter.
[Amended 8-21-1969 by Ord.
No. 572]
A.
A tax for general revenue purposes of 1% is hereby imposed
on the following:
(1)
Earned income on and after January 1, 1968, by residents
of the Borough of Mount Oliver, aged 16 years and older.
[Added 12-21-1998 by Ord.
No. 833]
(2)
Earned income received on and after January 1, 1968,
by nonresidents of the Borough of Mount Oliver for work done or services performed
or rendered in the Borough of Mount Oliver.
(3)
Net profits earned on and after January 1, 1968, of businesses,
professions and other activities conducted by residents of the Borough of
Mount Oliver.
(4)
Net profits on and after January 1, 1968, of businesses,
professions and other activities conducted in the Borough of Mount Oliver
by nonresidents, to the extent that such nonresidents are not required to
pay a similar tax elsewhere.
[Amended 3-16-1998 by L.L.
No. 828]
(5)
[1]Gross rentals or dividends from the rental of residential dwelling
units situated in the Borough of Mount Oliver, in excess of and exclusive
of one such unit, provided that one such dwelling unit is occupied by the
property owner at the end of the tax year.
[Added 12-21-1998 by Ord.
No. 833]
[1]
Editor's Note: Former Subsection A(5), added 2-21-1994 by Ord. No.
728, providing for the imposition of tax on gross rentals or dividends from
the rental of residential property, was repealed 3-16-1998 by Ord. No. 828.
B.
The tax levied under Subsection A(1) and (2) herein shall relate to and be imposed on earned income paid by an employer or on his behalf to any person who is employed by or renders services to him. The tax levied under Subsection A(3) and (4) herein shall 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.
C.
The tax levied by this Article shall be applicable to
earned income received and to net profits earned during the period beginning
January 1, 1994, and ending December 31, 1994, and thereafter for each succeeding
year.
[Amended 2-21-1994 by Ord.
No. 782]
[Amended 8-21-1969 by Ord.
No. 572]
A.
Net profits.
(1)
Every taxpayer making net profits shall pay to the officer
an annual payment of tax due on or before April 15 of any year, for the period
beginning January 1 and ending December 31 of that year; or on or before April
15 of any year make and file with the officer, on a form prescribed or approved
by the officer, a declaration of his estimated net profits during the period
beginning January 1 and ending December 31 of that year, and to pay to the
officer in four equal quarterly installments the tax due thereon as follows:
the first installment at the time of filing the declaration, and the other
installments on or before June 15 and September 15 of the current year, and
January 15 of the succeeding year, respectively.
(2)
Any taxpayer who first anticipates any net profit after
April 15 of any year shall make and file the declaration hereinabove required
on or before June 15, September 15 or December 31 of that year, whichever
of these dates next follows the date on which the taxpayer first anticipates
such net profit, and pay the officer in equal installments the tax due thereon
on or before the quarterly payment dates which remain after the filing of
the declaration.
(3)
Every taxpayer shall, on or before April 15 of the succeeding
year, make and file with the officer, on a form prescribed or approved by
the officer, a final return showing the amount of net profits earned during
the period beginning January 1 and ending December 31 of the current year,
the total amount of tax due thereon and the total amount of tax paid thereon.
At the time of filing the final return, the taxpayer shall pay to the officer
the balance of tax due or shall make demand for refund or credit in the case
of overpayment. Any taxpayer may, in lieu of paying the fourth quarterly installment
of his estimated tax, elect to make and file with the officer on or before
January 31 of the succeeding year the final return as hereinabove required.
(4)
The officer is authorized to provide by regulation for
the making and filing of adjusted declarations of estimated net profits and
for the payments of the estimated tax in cases where a taxpayer who has filed
the declaration hereinabove required anticipates additional net profits not
previously declared or finds that he has overestimated his anticipated net
profits.
(5)
Every taxpayer who discontinues business prior to December
31 of the current year shall, within 30 days after the discontinuance of business,
file his final return as hereinabove required and pay the tax due.
B.
Annual earned income tax return.
(1)
Every taxpayer shall, on or before April 15 of the succeeding
year, make and file with the officer, on a form prescribed or approved by
the officer, a final return showing the amount of earned income received during
the period beginning January 1 and ending December 31 of the current year,
the total amount of tax due thereon, the amount of tax paid thereon, the amount
of tax thereon that has been withheld pursuant to the provisions relating
to the collection at source and the balance of tax due. At the time of filing
the final return, the taxpayer shall pay the balance of the tax due or shall
make demand for refund or credit in the case of overpayment.
(2)
Every taxpayer who is employed for a salary, wage, commission
or other compensation and who received any earned income not subject to the
provisions relating to collection at source shall:
(a)
Make and file with the officer, on a form prescribed
or approved by the officer, annual return setting forth the aggregate amount
of earned income not subject to withholding from him during the period beginning
January 1 and ending December 31 of the current year, and such other information
as the officer may require, and pay to the officer the amount of tax shown
as due thereon on or before April 15 of the succeeding year; or
(b)
Make and file with the officer, on a form prescribed
or approved by the officer, a quarterly return on or before April 30, July
31 and October 31 of the current year and January 31 of the succeeding year,
setting forth the aggregate amount of earned income not subject to withholding
by him during the three-month periods ending March 31, June 30, September
30 and December 31, respectively, of the current year, and subject to the
tax, together with such other information as the officer may require. Every
taxpayer making such return shall, at the time of filing thereof, pay to the
officer the amount of tax shown as due thereon.
[Amended 8-21-1969 by Ord.
No. 572]
A.
Every employer within the Borough of Mount Oliver having
an office, factory, workshop, branch, warehouse or other place of business
within the taxing jurisdiction imposing a tax on earned income or net profits
within the taxing district who employs one or more persons, other than domestic
servants, for a salary, wage, commission or other compensation, who has not
previously registered, shall, within 15 days after becoming an employer, register
with the officer his name and address and such other information as the officer
may require.
B.
Responsibility of employer to file return.
(1)
Every employer within the Borough of Mount Oliver having
an office, factory, workshop, branch, warehouse or other place of business
within the taxing jurisdiction imposing a tax on earned income or net profits
within the Borough of Mount Oliver who employs one or more persons, other
than domestic servants, for a salary, wage, commission or other compensation,
shall deduct at the time of payment thereof the tax imposed by this Article
on the earned income due to his employee or employees and shall, on or before
April 30, July 31 and October 31 of the current year and January 31 of the
succeeding year, file a return and pay to the officer the amount of taxes
deducted during the preceding three-month periods ending March 31, June 30,
September 30 and December 31, respectively, of the current year. Such return
shall show the name and social security number of each such employee, the
earned income of such employee during such preceding three-month period, the
tax deducted therefrom, the political subdivisions imposing the tax upon such
employee, the total earned income of all such employees during such preceding
three-month period and the total tax deducted therefrom and paid with the
return.
(2)
Any employer who for two of the preceding four quarterly
periods has failed to deduct the proper tax, or any part thereof, or has failed
to pay over the proper amount of tax to the taxing authority, may be required
by the officer to file his return and pay the tax monthly. In such cases,
payments of tax shall be made to the officer on or before the last day of
the month succeeding the month for which the tax was withheld.
C.
On or before February 28 of the succeeding year, every
employer shall file with the officer:
(1)
An annual return showing the total amount of earned income
paid, the total amount of tax deducted and the total amount of the tax paid
to the officer for the period beginning January 1 and ending December 31 of
the current year.
(2)
A return withholding statement for each employee employed
during all or any part of the period beginning January 1 and ending December
31 of the current year, setting forth the employee's name, address and social
security number, the amount of earned income paid to the employee during said
period and the amount of tax deducted, the political subdivisions imposing
the tax upon such employee and the amount of tax paid to the officer. Every
employer shall furnish two copies of the individual return to the employee
for whom it is filed.
D.
Every employer who discontinues business prior to December
31 of any year shall, within 30 days after the discontinuance of business,
file the returns and withholding statements hereinabove required and pay the
tax due.
E.
Every employer who willfully or negligently fails or
omits to make the deductions required by this section shall be liable for
payment of the taxes which he was required to withhold to the extent that
such taxes have not been recovered from the employee.
A.
The Council of the Borough of Mount Oliver by ordinance
or resolution shall appoint the Income Tax Officer and shall in such ordinance
or resolution fix the term of his office and his compensation and shall provide
for the payment of the necessary expenses of his office. Before entering upon
his duties, the Income Tax Officer shall furnish the Borough of Mount Oliver
a surety company bond in an amount fixed by the members of the Council of
the Borough of Mount Oliver.
[Amended 3-16-1998 by L.L.
No. 828]
B.
It shall be the duty of the officer to collect and receive
the taxes, fines and penalties imposed by the ordinance or resolution. It
shall also be his duty to keep a record showing the amount received by him
from each person or business paying the tax and the date of such receipt.
C.
The officer charged with the administration and enforcement
of the provisions of the ordinance or resolution is hereby empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to any matter
pertaining to the administration and enforcement of the ordinance or resolution,
including provisions for the reexamination 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 make refunds in
cases of overpayment for any period of time not to exceed six years subsequent
to the date of payment of the sum involved and to prescribe forms necessary
for the administration of the ordinance or resolution. No rule or regulation
of any kind shall be enforceable unless it has been approved by resolution
by the governing body.
D.
The officer shall refund, on petition of and proof by
the taxpayer, earned income tax paid on the taxpayer's ordinary and necessary
business expenses, to the extent that such expenses are not paid by the taxpayer's
employer.
E.
The officer and agents designated by him are hereby authorized
to examine the books, papers and records of any employer or of any taxpayer
or of any person whom the officer reasonably believes to be an employer or
taxpayer, 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 employer
and every taxpayer and every person whom the officer reasonably believes to
be an employer or taxpayer is hereby directed and required to give to the
officer, or to any agent designated by him, the means, facilities and opportunity
for such examination and investigations, as are hereby authorized.
F.
Any information gained by the officer, his agents or
by any other official or agent of the taxing district, as a result of any
declarations, returns, investigations, hearings or verifications required
or authorized by the ordinance or resolution, shall be confidential, except
for official purposes and except in accordance with a proper judicial order,
or as otherwise provided by law.
G.
The officer is authorized to establish different filing,
reporting and payment dates for taxpayers whose fiscal years do not coincide
with the calendar year.
A.
The officer may sue in the name of the Borough of Mount
Oliver for the recovery of taxes due and unpaid under this Article.
B.
Any suit brought to recover the tax imposed by this Article
shall be begun within three years after such tax is due or within three years
after the declaration or return has been filed, whichever date is later; provided,
however, that this limitation shall not prevent the institution of a suit
for the collection of any tax due or determined to be due in the following
cases:
(1)
Where no declaration or return was filed by any person
although a declaration or return was required to be filed by him under provisions
of this Article, there shall be no limitation.
(2)
Where an examination of the declaration or return filed
by any person, or of other evidence relating to such declaration or return
in the possession of the officer, reveals a fraudulent evasion of taxes, there
shall be no limitation.
(3)
In the case of substantial understatement of tax liability
of 25% or more, and no fraud, suit shall be begun within six years.
(4)
Where any person has deducted taxes under the provisions
of this Article and has failed to pay the amounts so deducted to the officer,
or where any person has willfully failed or omitted to make the deductions
required by this section, there shall be no limitation.
C.
This section shall not be construed to limit the Borough
of Mount Oliver from recovering delinquent taxes by any other means provided
by this act.
D.
The officer may sue for recovery of an erroneous refund,
provided that such suit is begun two years after making such refund, except
that the suit may be brought within five years if it appears that any part
of the refund was induced by fraud or misrepresentation of material fact.
[Amended 3-20-1995 by Ord. No. 798]
A.
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 one-half of one percent (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.
B.
Notwithstanding the provisions of Subsection A, the governing body may, by ordinance or resolution, establish a one-time period during which interest or interest and penalties that would otherwise be imposed for the nonreporting or underreporting of earned income tax liabilities or for the nonpayment of earned income taxes previously imposed and due shall be waived in total or in part if the taxpayer voluntarily files delinquent returns and pays the taxes in full during the period so established. Each governing body may adopt regulations to implement the provisions of this subsection.
C.
The provisions of Subsection B shall not affect or terminate any petitions, investigations, prosecutions or other proceedings pending under the provisions of this act or prevent the commencement or further prosecution of any proceedings by the proper authorities for violations of this act. No proceedings shall, however, be commenced on the basis of delinquent returns filed pursuant to Subsection B if the returns are determined to be substantially true and correct and the taxes are paid in full within the prescribed time.
The officer is hereby authorized to accept payment under protest of
the amount of tax claimed by the Borough of Mount Oliver in any case where
any person disputes the validity or amount of the Borough'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 officer, the amount of the overpayment
shall be refunded to the person who paid under protest.
A.
The tax imposed by this Article shall not apply to:
(1)
Any person as to whom it is beyond the legal power of
the Borough of Mount Oliver to impose the tax herein provided for under the
Constitution of the United States and the Constitution and laws of the Commonwealth
of Pennsylvania.
(2)
Institutions or charitable purposes, to public, religious,
educational or charitable purposes, to institutions or organizations not organized
or operated for the private profit or to trusts and foundations established
for any of the said purposes.
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 employees or fails,
neglects or refuses to deduct or withhold the tax from his employees, any
person who refuses to permit the officer or any agent designated by him to
examine his 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 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
of the Borough of Mount Oliver or court of competent jurisdiction in Allegheny
County, be sentenced to pay a fine of not more than $500 for each offense,
and costs, and in default of payment of said fine and costs to be imprisoned
in the Allegheny County Jail for a period not exceeding 30 days.
[Amended 3-20-1995 by Ord.
No. 798]
B.
Any person who divulges any information which is confidential
under the provisions of this article shall, upon conviction thereof before
any District Justice of the Borough of Mount Oliver or court of competent
jurisdiction in Allegheny County, be sentenced to pay a fine of not more than
$500 for each offense, and costs, and in default of payment of said fines
and costs to be imprisoned in the Allegheny County Jail for a period not exceeding
30 days.
[Amended 3-20-1995 by Ord.
No. 798]
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 from making such declaration or return.
