As used in this article, the following terms
shall have the meanings indicated:
ASSOCIATION
A partnership, limited partnership or any other unincorporated
group of two or more persons.
BUSINESS
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.
CORPORATION
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.
DOMICILE
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 a "domicile," for a "domicile"
is the fixed place of abode which, in the intention of the taxpayer,
is permanent rather than transitory. A "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.
EARNED INCOME
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 upon reaching a specific age or after a stated period of employment
or payments commonly known as "public assistance" or unemployment
compensation payments 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 retirements.
EMPLOYER
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.
INCOME TAX OFFICER OR OFFICERS
The person, public employee or private agency designated
by the governing body to collect and administer the tax on earned
income and net profits.
NET PROFITS
The net income from the operation of a business, profession
or other activity, except corporations, after provision 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.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside the taxing district.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district.
TAXPAYER
A person, partnership, association or any other entity required
hereunder to file a return of earned income or net profits or to pay
a tax thereon.
A tax at the rate of 1/2 of 1% on each dollar
is hereby imposed on all earned income and net profits, as defined
herein, earned by residents of the Township of Hempfield and on all
earned income and net profits earned by nonresidents of the Township
of Hempfield for work done or services performed or rendered in said
township. This tax shall remain in effect on a calendar-year basis
without annual reenactment unless the rate of tax is subsequently
changed.
The income tax officer shall receive such compensation
for his services and expenses as determined by Hempfield Township.
In the case of a single collector established pursuant to Subsection
(b) of Section 10 of the Local Tax Enabling Act of 1965, Act No. 511, the taxing jurisdictions shall share in the compensation
and expenses of a single officer according to the proportionate share
that the total annual collections for each jurisdiction bears to the
total annual collections for all political subdivisions in a single
collector district.
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 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 therefore shall, in addition, be
liable for the costs of collection and the interest and penalties
herein imposed.
[Amended 6-12-1989 by Ord. No. 89-13; 4-8-1996 by Ord. No.
96-4]
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 agent designated by the officer 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 attorney's fees incurred by Hempfield
Township in the enforcement of this article in a civil enforcement
proceeding. Each violation shall constitute a separate enforceable
offense punishable by a like civil fine for each day of continued
violation.
B. 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 courts and reasonable attorney's fees incurred by Hempfield
Township in the enforcement of this article in a civil enforcement
proceeding.
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 that person from making such declaration or return.
This Article shall not apply to any person or
property as to whom or which it is beyond the legal power of said
Township of Hempfield to impose the tax or duties herein provided
for.
This Article is enacted under the authority
of the Local Tax Enabling Act, 53 P.S. § 6901 et seq. The
tax shall continue in force on calendar-year or taxpayer-fiscal-year
basis without annual reenactment unless the rate of the tax is subsequently
changed.
The provisions of this article are severable.
If any sentence, clause or section of this article is, for any reason,
declared to be unconstitutional, illegal or invalid, said unconstitutionality,
illegality and invalidity shall not impair any of the remaining provisions
of sections of this article. It is hereby declared to be the intent
of the Township of Hempfield that this article would have been adopted
had such unconstitutional, illegal or invalid sentence, clause, or
section not been included herein.