[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.
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.
