[Adopted 2-6-1963 by Ord.
No. 2663]
A.Â
ASSOCIATION
BUSINESS
CORPORATION
EARNINGS
EMPLOYER
PERSON
RESIDENT
SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION
TAX COLLECTOR
TAXPAYER
Definitions. The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates or requires a different meaning:
A partnership, limited partnership or any other form of unincorporated
enterprise owned by 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 State of Pennsylvania or any other
state, territory, foreign country or dependency.
Salaries, wages, commissions and other compensation as defined
in this article.
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.
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 partners or members thereof, and as applied to corporations, the
officers thereof.
An individual, partnership, association or any other entity
domiciled in the Township of Unity.
Includes salaries, wages, commissions, bonuses, incentive
payments, fees and tips that may accrue to or be received by an individual
for services rendered, whether directly or through an agent and whether
in cash or in property; but shall not include periodic payments 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, nor public assistance or unemployment compensation payments,
nor 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,
nor any bonus or additional compensation paid by the United States
or the Commonwealth of Pennsylvania or any other state for such service.
The collector of special taxes appointed by the Board of
Supervisors of the Township of Unity.
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.
B.Â
Word usage. The singular shall include the plural, and the masculine
shall include the feminine and the neuter.
A.Â
A tax for general revenue purposes of 1/2 of 1% is hereby imposed
on the following:
[Amended 1-2-1979 by Res.
No. 1279B; 1-5-1981 by Res. No. 1581B; 4-25-1988 by Ord. No. O-3-88]
(1)Â
Salaries, wages, commissions and other compensation earned on and
after January 1 of the current year by residents of the Township wherever
employed and nonresidents of the Township employed within the Township
of Unity, Westmoreland County, Pennsylvania.
(2)Â
Net profits earned on and after January 1 of the current year of
businesses, professions and other activities conducted within the
Township of Unity by residents of the Township and nonresidents employed
within the Township of Unity, Westmoreland County, Pennsylvania.
B.Â
The tax levied under Subsection A(1) herein shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to any person who is employed by or renders services to him/her. The tax levied under Subsection A(2) 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 as proprietor either individually or in association with some other person or persons.
[Amended 4-25-1988 by Ord. No. O-3-88]
A.Â
Every taxpayer who anticipates any net profits or any earnings not subject to the provisions of § 109-11 relating to the collection at source shall, on or before April 15 of the current year, make and file with the Tax Collector, on a form prescribed by the Tax Collector, a declaration of said estimated net profits or earnings during the period beginning January 1 of the current year and ending with December 31 of the current year.
B.Â
The declaration shall show, together with such other information
as the Tax Collector may require, the estimated amount of tax imposed
by this article on said estimated net profits or earnings for the
period indicated. The taxpayer making the declaration shall, at the
time of filing thereof, pay to the Tax Collector the estimated amount
of tax shown as due thereon; provided, however, that the taxpayer
shall have the right to pay the estimated tax in installments as follows:
the first installment at the time of filing the declaration on or
before June 15 and September 15 of the current year and January 15
of the succeeding year.
C.Â
On or before January 15 of the succeeding year, every taxpayer who receives net profits or any earnings from which no tax was deducted under the provisions of § 109-11 relating to collection at source shall make and file with the Tax Collector, on a form prescribed by him/her, a final return showing all of his net profits or earnings for the period beginning January 1 of the current year and ending with December 31 of the current year, the total amount of tax due, the amount of estimated tax paid under the provisions of this section and the balance, if any, of tax due. At the time of filing the final return, each taxpayer shall pay the balance, if any, of the tax due or shall make demand for refund or credit in the case of overpayment.
D.Â
Every taxpayer who discontinues business prior to December 31 of
the current year shall, within 15 days after the discontinuance of
business, file his final return as hereinabove required and pay the
tax due.
E.Â
Every employee receiving any earnings which are not subject to the provisions of § 109-11 relating to collection at source, who terminates his employment prior to December 31 of the current year, shall, within 15 days after such termination, file his final return as hereinabove required and pay the tax due.
A.Â
Every person within the Township of Unity who employs one or more
persons on a salary, wage, commission or other compensation basis,
other than domestic servants, shall, within 15 days after becoming
an employer, register with the Tax Collector the name and address
of said person or persons and such other information as the Tax Collector
may require.
[Amended 4-25-1988 by Ord. No. O-3-88]
B.Â
Every person within the Township of Unity who employs one or more
persons on a salary, wage, commission or other compensation basis,
other than domestic servants, shall deduct monthly, or more often
than monthly, at the time of payment thereof, the tax imposed by this
article on the salaries, wages, commissions or other compensation
due 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 of taxes deducted on a form prescribed by the
Tax Collector and pay to the Tax Collector the amount of said tax
deducted from the preceding three-month period.
[Amended 4-25-1988 by Ord. No. O-3-88]
C.Â
On or before February 28 of the succeeding year, every such employer
shall file with the Tax Collector, on a form prescribed by him/her:
[Amended 4-25-1988 by Ord. No. O-3-88]
(1)Â
A return showing the total amount of salaries, wages, commissions
and other compensation paid to residents of the Township wherever
employed and nonresidents employed within the Township of Unity during
the period beginning January 1 and ending with December 31 of the
current year, the total amount of taxes deducted therefrom and the
total amount of said taxes paid to the Tax Collector; and
(2)Â
A return 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 salaries, wages, commissions and other compensation
paid to the employee during said period, the amount of tax deducted,
the amount of tax paid to the Tax Collector and such other information
as the Tax Collector may require. Every employer shall furnish a copy
of the individual return to the employee for whom it is filed.
D.Â
Every employer who discontinues business prior to December 31 of
the current year shall, within 15 days after the discontinuance of
business, file the return hereinabove required and pay the tax due.
[Amended 4-25-1988 by Ord. No. O-3-88]
E.Â
The failure or omission of an 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 article relating
to the filing of declarations and returns.
A.Â
It shall be the duty of the Tax Collector to collect and receive
the taxes, fines and penalties imposed by this article. It shall also
be his duty to keep a record showing the amount received by him/her
from each person paying the tax and the date of such receipts.
B.Â
The Tax Collector is hereby charged with the administration and enforcement
of the provisions of this article 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 article,
including provision 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 prescribe forms necessary for the administration of this article.
C.Â
The Tax Collector and agents designated by him/her are hereby authorized
to examine the books, papers and records of any employer or supposed
employer or of any taxpayer in order to verify the accuracy of a declaration
or return or, if no declaration or return was filed, to ascertain
the tax due. Every employer or supposed employer and every taxpayer
or supposed taxpayer is hereby directed and required to give to the
Tax Collector or to any agent designated by him/her the means, facilities
and opportunity for such examinations and investigations as are hereby
authorized.
D.Â
Any information gained by the Tax Collector, his agents or by any
other official or agent of the Township of Unity as a result of any
declarations, returns, investigations, hearings or verifications required
or authorized by this article shall be confidential except in accordance
with a proper judicial order or as otherwise provided by law.
E.Â
Any person aggrieved by any action of the Tax Collector shall have
the right of appeal as provided by law.
A.Â
The Tax Collector may sue for the recovery of taxes due and unpaid
under this article.
B.Â
Any suit brought to recover the tax imposed by this article 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 the collection of any tax due or determined to be due
in the following cases:
(1)Â
Where no declaration or return was filed by any person although a
declaration or return was required to be filed by him/her under the
provisions of this article.
(2)Â
Where an examination of the declaration or return in the possession
of the Tax Collector reveals a fraudulent evasion of taxes, including
but not limited to substantial understatement of taxes deducted and
of actual or estimated net profits or earnings.
(3)Â
Where any person has deducted taxes under the provisions of this
article and has failed to pay the amounts so deducted to the Tax Collector.
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of the 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.
The Tax Collector is hereby authorized to accept payment under
protest of the amount of tax claimed by the Township of Unity in any
case where any person disputes the validity of the amount of the Township'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 Collector, the amount of overpayment shall be refunded to the
person who paid under protest.
A.Â
The tax imposed by this article shall not apply:
(1)Â
To any person as to whom it is beyond the legal power of the Township
of Unity to impose the tax herein provided for under the Constitution
of the United States or the Constitution and Law of the Commonwealth
of Pennsylvania.
(2)Â
To institutions or organizations operated for public, religious,
educational or charitable purposes; to institutions or organizations
not organized or operated for private profit; or to trusts and foundations
established for any of the said purposes.
[Amended 4-25-1988 by Ord. No. O-3-88; 11-28-2000 by Ord. No. O-10-00]
A.Â
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 Tax Collector or any
agent designated by him/her to examine appropriate 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 tax imposed by this article shall,
when found by the District Justice to have violated this article,
be subject to a civil fine not to exceed $600 for each offense, plus
all court costs and reasonable attorneys' fees incurred by Unity Township
in the enforcement of this article in a civil enforcement proceeding.
Each day shall constitute a separate enforceable offense punishable
by a like civil fine for continued violation. Any person who divulges
any information which is confidential under the provisions of this
article shall, when found to be in violation by the District Justice,
be subject to a civil fine not to exceed $600, plus all court costs
and reasonable attorneys' fees incurred by Unity Township in the enforcement
of this article in a civil enforcement proceeding.
B.Â
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this article.
C.Â
The failure of any person to receive or procure forms required for
making the declaration or returns required by this article shall not
excuse that person from making such declaration or return.
[Added 4-25-1988 by Ord.
No. O-3-88]
The tax herein imposed shall continue in force on a calendar-year
basis, without annual reenactment, unless the rate of the tax is subsequently
changed.
