Township of Crescent, PA
Allegheny County
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Table of Contents
Table of Contents
GENERAL REFERENCES
Treasurer — See Ch. 146.
Tax Collector — See Ch. 148.
Taxpayer's Bill of Rights — See Ch. 315.

§ 320.01 Definitions.

[Ord. No. 280, passed 11-1-1966]
A. 
Terms defined by statute. The terms "association," "business," "corporation," "current year," "domicile," "earned income," "income tax officer or officer," "employer," "net profits," "nonresident," "person or individual," "preceding year," "resident," "succeeding year," and "taxpayer" shall have the meanings respectively ascribed thereto in Section 13 of the Local Tax Enabling Act of 1965 (Act No. 511 of 1965) and in any amendments thereto which may be hereafter adopted.
B. 
As used in this chapter, the following terms shall have the meanings indicated:
ENABLING ACT
The Act of Assembly No. 511 of 1965, approved December 31, 1965, and entitled the "Local Tax Enabling Act".

§ 320.02 Imposition of tax.

[Ord. No. 280, passed 11-1-1966]
An annual tax for general revenue purposes of 1/2 of 1% is hereby imposed on (i) the net income of all residents of the Township earned or received during the year commencing on January 1, 1967 and ending on December 31, 1967, and during each calendar year thereafter, on (ii) the compensation earned by or paid to all other persons employed in the Township during each such period, and on (iii) the net income of all businesses conducted by such other persons in the Township during each such period.

§ 320.03 Declaration and payment of tax.

[Ord. No. 280, passed 11-1-1966]
A. 
Net profits.
1. 
Every taxpayer making net profits shall on or before April 15 of each current year, make and file with the officer on a form prescribed or approved by the officer, a declaration of his estimated net profits during the period beginning January 1, and ending December 31, of such current year, and pay to the officer 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 such current year, September 15 of such current year, and January 15 of the succeeding year, respectively.
2. 
Any taxpayer who first anticipates any net profit after April 15 of such current year, shall make and file the declaration hereinabove required on or before June 15 of such current year, September 15 of such current year, or December 31 of such current year, whichever of these dates next follows the date on which the taxpayer first anticipates such net profit, and pay to the officer in equal installments the tax due thereon on or before the quarterly payment dates which remain after the filing of the declaration.
3. 
Every taxpayer shall, on or before April 15 of the succeeding year, make and file with the officer on a form prescribed or approved by the officer a final return showing the amount of net profits earned during the period beginning January 1 of such current year, and ending December 31 of such current year, the total amount of tax due thereon and the total amount of tax paid thereon. At the time of filing the final return, the taxpayer shall pay to the officer the balance of tax due or shall make demand for refund or credit in the case of overpayment. Any taxpayer may, in lieu of paying the fourth quarterly installment of his estimated tax, elect to make and file with the officer on or before January 31 of the succeeding year, the final return as hereinabove required.
4. 
The officer is hereby authorized to provide by regulation for the making and filing of adjusted declarations of estimated net profits, and for the payments of the estimated tax in cases where a taxpayer who has filed the declaration hereinabove required anticipates additional net profits not previously declared or finds that he has overestimated his anticipated net profits.
5. 
Every taxpayer who discontinues business prior to December 31 of any such current year, shall, within 30 days after the discontinuance of business, file his final return as hereinabove required and pay the tax due.
B. 
Earned income.
1. 
Annual earned income tax return. Every taxpayer shall, on or before April 15 of the succeeding year make and file with the officer on a form prescribed or approved by the officer a final return showing the amount of earned income received during the period beginning January 1 of the current year, and ending December 31 of the current year, the total amount of tax due thereon, the amount of tax paid thereon, the amount of tax thereon that has been withheld pursuant to the provisions relating to the collection at source and the balance of tax due. At the time of filing the final return, the taxpayer shall pay the balance of the tax due or shall make demand for refund or credit in the case of overpayment.
2. 
Earned income not subject to withholding. Every taxpayer who is employed for a salary, wage, commission or other compensation and who received any earned income not subject to the provisions hereof relating to collection at source, shall make and file with the officer on a form prescribed or approved by the officer a quarterly return 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, setting forth the aggregate amount of earned income not subject to withholding received by him during the 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, and subject to the tax, together with such other information as the officer may require. Every taxpayer making such return shall, at the time of filing thereof, pay to the officer the amount of tax shown as due thereon.

§ 320.04 Collection at source.

[Ord. No. 280, passed 11-1-1966]
A. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the 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 officer his name and address and such other information as the officer may require.
B. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the 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 chapter 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 officer 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. Such return unless otherwise agreed upon between the officer 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. 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 officer to file his return and pay the tax monthly. In such cases, payments of tax shall be made to the officer on or before the last day of the month succeeding the month for which the tax was withheld.
1. 
On or before February 28 of the succeeding year, every employer shall file with the officer:
(a) 
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 officer for the period beginning January 1 of the current year, and ending December 31 of the current year.
(b) 
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, the amount of tax paid to the officer. Every employer shall furnish two copies of the individual return to the employee for whom it is filed.
(c) 
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.
(d) 
Except as otherwise provided in Section 9 of the Local Tax Enabling Act, aforesaid, 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.
(e) 
The failure or omission of any employer to make the deductions required by this section shall not relieve any employee from the payment of tax or from complying with the requirements of this chapter relating to the filing of declarations and returns.

§ 320.05 Reports required of rental property owners.

[Res. No. 750, passed 9-5-1972]
A. 
All owners of rental property located within the Township shall within 30 days after the approval of this regulation by the Board notify the Wage Tax Collector of the names and addresses of all persons residing at such rental property. In the event that there is any change in the persons residing at such rental property, the owner of such rental property shall notify the Wage Tax Collector of such change within 15 days thereof.
B. 
The notification required by § 320.05A of this regulation shall be made by submitting the following form to the Wage Tax Collector:
TOWNSHIP OF CRESCENT
NOTIFICATION RE: RENTAL PROPERTY
DATE
1.
Property Address:
2.
Name(s) of owner(s)
3.
Name(s) of Person(s) Residing at above Property Address:
4.
Date Residency Began:
Signature(s) of Owner(s)

§ 320.06 Appointment, powers and duties of income tax officer.

[Ord. No. 280, passed 11-1-1966]
A. 
The Board, by resolution, shall appoint the income tax officer (hereinafter referred to as "officer").
B. 
It shall be the duty of the officer to collect and receive the taxes, fines and penalties imposed by this chapter. For such purpose he shall have and exercise all of the powers and be subject to all of the additional duties as are more fully set forth in the Enabling Act and particularly in Subsection V of Section 13 thereof.
C. 
Before entering upon his official duties the officer shall furnish to district, and thereafter maintain in full force and effect, a bond or bonds with surety or sureties, in the amount or amounts and with the conditions and other terms and provisions as are more fully set forth in said Subsection V of Section 13 of the Enabling Act.

§ 320.07 Compensation of income tax officer.

[Ord. No. 280, passed 11-1-1966]
The officer shall receive such compensation for his services and expenses as the Board by resolution shall determine.

§ 320.08 Suit for collection of tax.

[Ord. No. 280, passed 11-1-1966]
All suits for the recovery of taxes due under this chapter and unpaid, together with interest and penalties due thereon as hereinafter provided, and for the recovery of any refunds erroneously made, shall be brought by the officer in the manner and subject to the limitations set forth in the Enabling Act and particularly in Subsection V of Section 13 thereof.

§ 320.09 Interest and penalties.

[Ord. No. 280, passed 11-1-1966]
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 therefor shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.

§ 320.10 Fines and penalties for violation of this ordinance.

[Ord. No. 280, passed 11-1-1966]
A. 
Any person who fails, neglects or refuses to comply with any of the provisions of this chapter or who shall otherwise, as provided in Subsection IX of Section 13 of the Enabling Act, violate any of the provisions hereof or of said Enabling Act, shall, upon conviction thereof in the manner provided in said Subsection IX, be subject to fine and costs, and in default of payment thereof, to imprisonment, all as more fully provided in said Subsection IX.
B. 
The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this chapter.
C. 
The failure of any person to receive or procure forms required for making the declaration or returns required by this chapter shall not excuse him from making such declaration or return.

§ 320.11 Authority and incorporation of enabling act by reference.

[Ord. No. 280, passed 11-1-1966]
A. 
This chapter is adopted pursuant to the authority conferred by the Act of Assembly No. 511 of 1965, approved December 31, 1965, entitled the "Local Tax Enabling Act" and throughout this chapter and hereinafter in this section referred to as the "Enabling Act."
B. 
All provisions of said Enabling Act which are applicable to the adoption of this chapter and to the levying and collection of the tax herein imposed, and whether or not specifically referred to herein, are by this reference incorporated herein and made part of this chapter.