[Adopted 12-27-1966 by Ord. No. 18-66]
The following paragraphs of § 13 of
the Local Tax Enabling Act, Act No. 511 of 1965,[1] are incorporated herein by reference thereto, as if set
forth at length therein:
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Section
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Title
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I
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Definitions
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II
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Imposition of Tax
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III
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Declaration and Payment of Tax
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IV
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Collection at Source
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V
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Powers and Duties of Officer
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VI
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Compensation of Income Tax Officer
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VII
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Suit for Collection of Tax
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VIII
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Interest and Penalties
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IX
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Fines and Penalties for Violation of Ordinances
or Resolutions
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[1]
Editor's Note: See 53 P.S. § 6913.
[Amended 3-7-2001 by Ord. No. 563-01]
The Council of the Municipality of Murrysville
hereby elects that, on or before April 15 of the current year, every
taxpayer making a net profit or earned income make and file with the
Director of the Department of Tax Collection, on a form prescribed
or approved by the Director, a declaration of his estimated net profit
or earned income during the period beginning January 1 and ending
December 31 of the current year and further, to pay the Director of
the Department of Tax Collection 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 of the current year, September 15 of the current year and
January 15 of the succeeding year, respectively.
A.
An annual tax for general revenue purposes of 1/2
of 1% for the years up to and including Tax Year 2021, and a rate
of 0.7 of 1% for Tax Year 2022 and subsequent years is hereby imposed
on salaries, wages, commissions, bonuses, incentive payments, fees,
tips and other compensation received, whether directly or through
an agent, and whether in cash or in property, on the net income from
the operation of a business, profession or other activity, 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 for taxes based on income. There shall not be included in
such earned income wages or compensation paid to persons on active
military service; periodic payments for sickness or disability, other
than regular wages received during periods 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. There shall not be included in net profits
the net income of corporations.
[Amended 11-3-2021 by Ord. No. 1038-21[1]]
[1]
Editor's Note: This ordinance also provided that the Franklin
Regional School Districts annual share of the earned income tax shall
remain at 1/2 of 1% in Tax Year 2021, Tax Year 2022, and each year
thereafter.
B.
From and after 1967, every taxpayer making net profits
or earned income in any succeeding year shall file a declaration as
set forth hereinbefore and shall pay the tax due thereon in quarterly
installments and shall file a final return and pay to said Director
the balance of the tax due, as is provided in § 13IIIA(1)
of the Local Tax Enabling Act of 1965.[2]
[2]
Editor's Note: See 53 P.S. § 6901
et seq.
A.
Every employer 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 Director his name and address and such other information
as the Director may require.
B.
Returns.
(1)
Every employer 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 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 of the current year, July 31 of the current year, October 31 of
the current year and January 31 of the succeeding year, file a return
and pay to the Director the amount of taxes deducted during the preceding
three-month periods ending March 31 of the current year, June 30 of
the current year, September 30 of the current year and December 31
of the current year, respectively.
(2)
Such return, unless otherwise agreed upon between
the Director and employer, 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.
(3)
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 Director to file his return and pay the tax
monthly. In such cases, payments of tax shall be made to the Director
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 Director:
(1)
An annual return showing the total amount of earned
income paid, the total amount of tax deducted and the total amount
of tax paid to the Director for the period beginning January 1 of
the current year 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 of the current
year 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, the amount
of tax deducted, the political subdivisions imposing the tax upon
such employee and the amount of tax paid to the Director. 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 the current year shall, within 30 days after the discontinuance
of business, file the returns and withholding statements hereinabove
required and pay the tax due.
E.
Except as otherwise provided in § 206-12, 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.
F.
The failure or omission of any 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.
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 Director
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 or court
of competent jurisdiction in the county or counties in which the political
subdivision imposing the tax is located, 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 for a period not
exceeding 30 days.
[Amended 12-16-1991 by Ord. No. 305-91]
B.
Any person who divulges any information which is confidential
under the provisions of this article shall, upon conviction thereof
before any District Justice or court of competent jurisdiction, 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
for a period not exceeding 30 days.
[Amended 12-16-1991 by Ord. No. 305-91]
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.
[Amended 3-7-2001 by Ord. No. 563-01; 7-3-2002 by Ord. No.
601-02]
It shall be the duty of the Director of the
Department of Tax Collection of the Municipality of Murrysville or
any other designated receiver of taxes to collect and receive the
taxes imposed by this article, in accordance with adopted rules and
regulations of the Municipality of Murrysville Council.[1]. It shall also be the duty of the Director of the Department
of Tax Collection of the Municipality of Murrysville or any other
designated receiver of taxes, in addition to keeping records now required
by law, to keep a record showing the amount received by him for each
taxpayer and the date of such receipt. Said Director of the Department
of Tax Collection shall be selected from time to time by resolution
of the Council of the Municipality of Murrysville and shall receive
such compensation for his services and expenses as determined from
time to time by the Council of the Municipality of Murrysville. Such
Director shall have the powers and duties and be subject to the penalties
provided in the Local Tax Enabling Act. He shall also be required
to post such bond as may be required by the laws of the Commonwealth
of Pennsylvania.
[1]
Editor's Note: Said rules and regulations
are on file in municipal offices.
[Amended 3-7-2001 by Ord. No. 563-01]
The various books and records of the Director
of the Department of Tax Collection, as required hereby, shall be
audited as set forth and provided for in § 11 of the Local
Tax Enabling Act.
[Added 1-16-1968 by Ord. No. 27-68]
Notwithstanding any other provision hereof,
this article shall continue in effect from year to year with all dates
set forth herein applicable to the then-current year or succeeding
year.
