[Adopted 10-3-1989 as Ch. 179, Art. III, of the 1989 Code]
A.
ASSOCIATION
BUSINESS
CORPORATION
EMPLOYER
INDIVIDUAL OR PERSON
NONRESIDENT
RESIDENT
Unless otherwise expressly stated, the following terms
shall have, for the purpose of this article, the meanings herein indicated:
A partnership, limited partnership or any other form of unincorporated
enterprise owned by two or more persons.
Includes any enterprise, activity, profession or undertaking
of any nature conducted for profit or ordinarily conducted for profit,
whether by an individual, copartnership, association or some other
entity.
Any corporation or joint-stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania or
any other state, territory or foreign country or dependency.
Any individual, copartnership, association, corporation,
governmental body or unit or agency or any other entity who or that
employs one or more persons.
Includes a natural person, copartnership, association, firm
or fiduciary. Whenever used in any clause prescribing and imposing
a penalty, the terms "individual" or "person," as applied to an association,
shall mean the partners or members thereof and, as applied to a corporation,
the officers thereof.
An individual, copartnership, association or some other entity
domiciled outside the Borough of Trafford.
An individual, copartnership, association or some other entity
domiciled in the Borough of Trafford.
B.
The singular shall include the plural; and the masculine
shall include the feminine and the neuter.
An annual tax for general revenue purposes is
hereby levied as follows: An annual tax for general revenue purposes
is hereby levied, said tax being an occupational residence tax levied
at the rate of $10 per annum, on each person or individual who is
a resident or inhabitant of the Borough of Trafford, Westmoreland
County, Pennsylvania, and who is engaged in any occupation, trade
or profession.
This occupational residence tax shall be and
is in addition to all other taxes levied and assessed by said Borough
of Trafford.
The Borough Secretary or any other person designated
by the Borough Council of the Borough of Trafford in hereby designated
receiver of the taxes imposed by this article. He or she shall collect
and receive all such taxes, shall furnish a receipt for their payment
and shall keep a record showing the amount received by him or her
from each taxpayer under this article and the date of each receipt.
The Borough Solicitor is empowered to prescribe rules and regulations
relating to any matter or thing pertaining to the administration and
enforcement of the provisions of this article. Such rules and regulations
shall be inscribed by the Borough Secretary in a book kept for that
purpose and open to the inspection of the public.
A.
Every husband against whose wife said occupational
residence tax is hereby assessed, levied and imposed shall be liable
for the payment of said tax levied, assessed and imposed against said
wife. Collections thereof from said husband may be made and enforced
in the same manner provided by law for the collection and enforcement
of said tax or other taxes assessed, levied and imposed upon said
husband.
B.
Every wife against whose husband said occupational
residence tax is hereby assessed, levied and imposed shall be liable
for payment of said tax levied, assessed and imposed against said
husband. Collections thereof from said wife may be made and enforced
in the same manner provided by law for the collection and enforcement
of said tax or other taxes assessed, levied and imposed upon said
wife.
The tax levied, assessed and imposed hereunder
for the calendar year 1985 shall be due and payable on or before March
31, 1985, and thereafter during said calendar year as additional individuals
or persons become subject to said tax as hereby assessed, levied and
imposed.
As to each taxpayer subject to this tax and
employed on or before March 31, 1985, each employer shall deduct the
tax from compensation payable to the taxpayer, file a return on a
form prescribed by the collector and pay the collector the full amount
on all such taxes on or before March 31, 1985. Thereafter, as to each
taxpayer for whom no prior deduction has been made and who is employed
for any length of time and subject to this tax for any of the three-month
periods ending June 30, 1985, September 30, 1985, and December 31,
1985, each employer shall deduct the tax from compensation payable
to the taxpayer, file a return on a form prescribed by the collector
and pay to the collector the full amount of all taxes deducted for
said periods. Said returns by said employer shall set forth the names
and residences of each employee of said employer, together with the
names and residences and mailing addresses of each employee so employed
within the corporate limits of the Borough of Trafford during the
calendar year 1985. Said Borough of Trafford is hereby empowered with
the authority to require supplemental information and returns on,
before and after the close of said calendar year 1985 which pertain
to the employees during the entire calendar year 1985 or any part
thereof. The failure or omission by any employer to make such returns
or reports or to furnish said information and/or deduct and pay such
tax hereby imposed shall not relieve the employee from the payment
of such tax and the compliance with such regulations pertaining to
the administration and collection and payment of said tax as provided
in this article or established by the Borough of Trafford.
It shall be the duty of the Secretary of the
Borough of Trafford or any other person designated by the Borough
of Trafford to collect and receive the tax imposed by this article.
It shall also be the duty of the Secretary of the Borough of Trafford
or any other person designated by the Borough Council of the Borough
of Trafford, in addition to keeping the records now required by law
or ordinance, to keep a record showing the amount received by him
for each taxpayer and the date of such receipt.
The Secretary of the Borough of Trafford or
any other person designated by the Borough Council of the Borough
of Trafford is hereby charged with the enforcement of the provisions
of this article and is hereby empowered to prescribe, adopt, promulgate
and enforce rules and regulations relating to any matter or thing
pertaining to the administration and enforcement of the provisions
of this article, including provision for the examination of employment
records.
Any individual or person who willfully fails,
neglects or refuses to pay said occupational residence tax hereby
imposed or to comply with any of the terms or provisions of this article
or of any regulation or requirement pursuant hereto and authorized
hereby for a period of one calendar month, in addition to other penalties
provided by law, shall be liable to a penalty of $1 for each and every
month and, further, shall be required to pay the amount of the tax,
together with interest thereon at the rate of 1% per month from the
date said tax became due and payable under the provisions of this
article.
The tax assessed, levied and imposed hereunder
shall be collected from each individual or person subject to said
tax notwithstanding the fact that the name of any person or individual
shall not appear on the list of individuals or persons subject to
taxation within said borough and furnished to the collector and, further,
notwithstanding the fact that no notice, by mail or otherwise, shall
have been given to such individual or person of the fact that he or
she is liable for payment of said tax. The names of any such individual
or person shall be added to the duplicate of said collector in the
manner now provided by law for occupational residence taxes imposed
by boroughs.
All taxes imposed by this article, together
with all interest and penalties, shall be recovered by said collector
and the Borough Solicitor as other taxes and other debts of like amounts
are recovered.
[Amended 5-10-2005 by Ord. No. 702]
Any individual or person convicted before a
District Justice of competent jurisdiction for violating any of the
provisions or requirements of this article, including the failure,
neglect or refusal to pay said tax, penalties and interest imposed
by this article, shall be subject to a fine or penalty of not less
than $100 nor more than $1,000 and costs for each such offense or
in default thereof to imprisonment for not more than 30 days for the
nonpayment of such fine or penalty and costs within 10 days from the
imposition thereof. Such fine or penalty shall be in addition to any
other penalty imposed by any other section of this article.
This article shall not apply to any individual
or person as to whom or which it is beyond the legal power of the
Borough of Trafford under the laws of the Commonwealth of Pennsylvania
to impose the tax, duties or obligations herein provided.
Any ordinance or part of any ordinance conflicting
with this article is hereby repealed only insofar as the same affects
this article. This article provides for a continuation of the tax
heretofore provided by ordinance, and without substantial change.
This article shall become effective January
1, 1985, and shall continue in force on a calendar-year basis without
annual reenactment, unless the rate of the tax is substantially changed.
