[Adopted 12-13-1979 by Ord. No. 487 (Ch. 24, Part 1, of the
1985 Code of Ordinances)]
The following words and terms, when used in this article, shall
have the meanings as defined herein.
A partnership, limited partnership, or any unincorporated
group of two or more persons.
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 entity.
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 and dependency.
The current year shall be from the effective date of this
article, January 7, 1980, through December 31, 1980. In subsequent
years, the "current year" shall be the calendar year for which the
tax is levied.
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 workers' 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 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.
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.
Person, public employee or private agency designated by the
Council of the Borough of Trainer to collect and administer the tax
on earned income and 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.
A person domiciled outside of the limits of the Borough of
Trainer, or a partnership, association or other entity maintaining
as the center of its business affairs a place outside of the Borough
of Trainer.
A natural person.
A person, partnership, association or other entity domiciled
in the Borough of Trainer.
A person, partnership, corporation, fiduciary or association
subject to the tax imposed by this article.
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.
[Amended 12-11-1986 by Ord. No. 564]
A.
A tax for general revenue purposes in the amount of 1% is hereby
imposed on the following:
(1)
Earned income earned on or after January 5, 1987, by persons residing
in the Borough of Trainer.
(2)
Earned income earned on or after January 5, 1987, in the Borough
of Trainer by nonresidents of the Borough of Trainer.
(3)
Net profits earned on or after January 5, 1987, in the Borough of
Trainer.
B.
The tax levied hereunder shall relate to and be imposed upon salaries,
wages, commissions and other compensation herein defined as earned
income paid by an employer or on his behalf to a person employed by
him subject to the tax, as well as upon any resident person of the
Borough of Trainer. The tax levied hereunder also relates to and is
imposed upon the net profits of any business, profession or other
activity carried on by any person or persons in the Borough of Trainer.
[Amended 4-13-1995 by Ord. No. 600]
A.
Net profits.
(1)
Every taxpayer subject to the effect of this tax who reasonably expects
that he will earn any taxable net profits during the period between
January 7, 1980, and December 31, 1980, shall, on or before April
15, 1980, make and file with the Income Tax Officer on a form prescribed
by the Council of the Borough of Trainer a declaration of his estimated
net profits for the period beginning January 7, 1980, and ending December
31, 1980, setting forth the estimated amount of his net profits reasonably
expected by him for the said period and subject to the tax, and the
amount of estimated tax imposed by this article on such estimated
net profits, and such other relevant information as may reasonably
be required pursuant to this article. The taxpayer making the declaration
shall, at the time of filing thereof, pay to the Borough of Trainer
the proportional amount of the tax as an installment on the total
amount of the tax for the period of time designated in the estimate.
The installment due on April 15, 1980, shall include the proportional
amount due from the date of enactment until March 31, 1980; the installment
due on June 15, 1980, shall include the proportional amount due from
April 1, 1980, to June 30, 1980; the installment due on September
15, 1980, shall include the proportional amount due from July 1, 1980
to September 30, 1980, and the installment due January 15, 1981, shall
include the proportional amount due from October 1, 1980 to December
31, 1980.
(2)
A person who, on April 15, 1980, does not reasonably expect that he will earn any taxable net profits during the period between January 7, 1980, and December 31, 1980, and who subsequent to April 15, 1980, reasonably expects that he will earn taxable net profits on or before December 31, 1980, shall make and file on or before June 15, 1980, September 15, 1980, or January 15, 1981, whichever of these dates next follows the date on which the taxpayer first reasonably expects such net profits, a declaration similar to that required under the foregoing Subsection A(1). The taxpayer making the declaration shall, at the time of filing thereof, pay to the Borough of Trainer the estimated tax shown as due thereon; provided, however, the taxpayer shall have the right to pay the estimated tax in equal installments on or before the quarterly installment payment dates which remain after the filing of the declaration.
(3)
The Income Tax Officer is hereby authorized to provide by regulation,
subject to the approval of Council, for the making and filing of adjusted
declarations of estimated net profits and for the payment of the estimated
tax in cases where a taxpayer who has filed the declaration hereinabove
required shall thereafter either reasonably expect additional net
profits not previously declared or find that he has overestimated
his net profits.
(4)
On or before April 15, 1981, every taxpayer who has earned taxable
net profits shall make and file with the Borough of Trainer on a prescribed
form a final return showing all of such net profits for the period
beginning January 7, 1980, and ending December 31, 1980, the total
amount of tax due, the amount of the estimated tax paid under the
provisions of this section, and the balance due. When the return is
made for a fiscal year different from the calendar year, the return
shall be made within 105 days from the end of the said fiscal year.
The percentage of the total net profits of any fiscal year of a taxpayer
ending within the period between January 7, 1980, and December 31,
1980, to which the tax imposed by this article shall be applicable,
shall be equal to the same percentage of the total net profits as
the number of days within the taxable year bears to the total number
of days in the fiscal year. 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.
(5)
Every taxpayer who discontinues business prior to December 31, 1980,
shall, within 30 days after the discontinuance of business, file his
return as herein required, pay the tax due or demand refund or credit
in the case of overpayment. Any taxpayer may, in lieu of paying the
fourth quarterly installment of his tax, elect to make and file with
the Treasurer on or before January 15, 1981, the final return as required.
B.
Earned income of salaries, wages, commissions and other compensation.
(1)
Every taxpayer who is employed on a salary, wage, commission or other compensation basis and who reasonably expects to earn any taxable earnings not subject to the provisions of § 234-4 relating to the collection of tax imposed herein at the source shall, on or before April 15, 1980, make and file with the Borough of Trainer a declaration of his estimated total amount of taxable salaries, wages, commissions and other compensation for the period beginning January 7, 1980, and ending December 31, 1980, therefrom pursuant to § 234-4, the estimated amount of tax imposed by this article that will not be deducted therefrom pursuant to § 234-4, and other relevant information as the Borough of Trainer may require. In preparation of a declaration of estimated taxable salaries, wages, commissions and other compensation taxable under this article, the taxpayer shall use the same amounts with respect to such items as he shall have used in preparing his declaration of estimated tax for the year 1980 for federal income tax purposes, if such taxpayer shall be required to file the said declaration. The taxpayer making the declaration shall, at the time of filing thereof, pay to the Borough of Trainer the balance shown as due thereon or he shall have the right to pay the balance of the tax as shown due therein in four installments, the first with the filing of the return on April 15, 1980, one installment on or before June 15, 1980, one installment on or before September 15, 1981. The final three installments shall be equal installments representing the tax, as imposed by this article on the earned income earned during the applicable three months of the year. The installment paid on April 15 shall be the tax on earned income as earned from the effective date of this article until March 31, 1980.
(2)
A person who, on April 15, 1980, did not reasonably expect that he would earn any salaries, wages, commissions or other compensation defined as "earned income" pursuant to this article, not subject to the provisions of § 234-4 of this article relating to the collection of tax at the source, during the period between January 7, 1980, and December 31, 1980, and who, subsequent to April 15, 1980, reasonably expects earned income salaries, wages, commissions and other compensation taxed under this article, not subject to the provisions of § 234-4 of this article, on or before December 31, 1980, shall make and file on or before June 15, 1980, September 15, 1980 or January 15, 1981, whichever of these dates next follows the date on which the taxpayer first reasonably expects that he will earn such salaries, wages, commissions and other compensation, a declaration similar to that required under § 234-3B(1) immediately foregoing. The taxpayer making the declaration shall, at the time of filing thereof, pay to the Borough of Trainer the estimated tax as shown due thereon; provided, however, that the taxpayer shall have the right to pay the estimated tax in installments as heretofore stated on or before the installment payment dates which remain after the filing of the declaration.
(3)
The Income Tax Officer is hereby authorized to provide by regulation,
subject to the approval of Council, for the making and filing of adjusted
declarations of estimated salaries, wages, commissions and other compensation
and for the payment of the estimated tax in cases where a taxpayer
who has filed the declaration hereinabove required shall thereafter
either reasonably expect additional salaries, wages, commissions and
other compensation not previously declared or find that he has overestimated
his earned income, as defined herein.
(4)
On or before April 15, 1980, every taxpayer who has received earned income, as defined herein, shall make and file with the Borough of Trainer on the prescribed form a final return showing all such taxable salaries, wages, commissions and other compensation earned during the period beginning January 7, 1980, and ending December 31, 1980; the total amount of tax due thereon; the amount of estimated tax thereon paid under the provisions of this section, if any, and the amount, if any, of tax thereon that has been withheld pursuant to the provisions of § 234-4 of this article; and the balance of tax due. At the time of filing the final return, the taxpayer shall pay the balance of tax due or shall make demand for refund or credit in the case of overpayment.
(5)
Any taxpayer may, in lieu of paying the final installment of the
tax, elect to make and file with the Borough of Trainer, on or before
January 15, 1981, the final return as above required.
(6)
Annual returns.
(a)
All individuals who reside within the Borough of Trainer and
who are otherwise subject to the earned income tax imposed by the
Borough may, in lieu of making quarterly declarations of the income
earned and making quarterly installments of the income tax due, shall
report from the Borough of Trainer, on prescribed forms, the income
of all salaries, wages, commissions and other compensation earned
during any calendar year by April 15 of the following calendar year.
A.
Every employer with the Borough of Trainer who employs one or more
persons on a salary, wage, commission or other compensation basis,
other than domestic servants, shall deduct at the time of payment
thereof the tax imposed by this article on the salaries, wages, commissions
and other compensation due to the employee or employees or person
receiving such compensation, and shall, on or before April 15, 1980,
July 15, 1980, October 15, 1980, and January 15, 1981, respectively,
make and file with the Borough of Trainer on a prescribed form a return
setting forth the taxes so deducted and pay to the Borough of Trainer
the amount of taxes deducted for the preceding quarter of the year
ending March 31, 1980, June 30, 1980, September 30, 1980, and December
31, 1980, respectively. The Income Tax Officer is hereby authorized
to provide by regulations, approved by Council, for payment on a monthly
basis where the aggregate amount of tax in excess of $50 per month
is deducted.
B.
On or before January 15, 1981, every employer in the Borough of Trainer
shall file with the Borough on prescribed forms the following:
(1)
An annual return showing the total amount of salaries, wages, commissions
and other compensation earned by the employee or employees on which
a tax is imposed by this article; the total amount of tax deducted
and the total amount of tax paid to the Borough of Trainer relating
to salaries, wages, commissions and other compensation earned by his
employee or employees during the period beginning January 7, 1980,
and ending December 31, 1980; and
(2)
A return for each person who was an employee or a person receiving
commissions and other compensation during all or any part of the period
beginning January 7, 1980, and who earned during such period any salaries,
wages, commissions or other compensation subject to the tax imposed
by this article, setting forth the employee's name, address and social
security number, the amount of such salaries, wages, commissions or
other compensation earned by the employee during the said period,
the amount of tax deducted therefrom and such other relevant information
as the Borough of Trainer may require. Every employer shall furnish
a copy of the individual return to the employee for whom it was filed.
C.
Every employer who discontinues business prior to December 31, 1980,
shall, within 30 days after the discontinuance of business, file the
return herein required and pay the tax due, except that immediate
returns and the payment of any tax due thereon may be required upon
the discontinuance of any temporary business.
D.
Any employer required to withhold the tax from employees, as herein
provided, shall be personally liable for the payment of the tax. In
the event that said employer does not, for any reason, deduct the
tax from the employee and transmit it to the Borough of Trainer, this
liability shall be in addition to interest and penalties for failure
to withhold, file or transmit as imposed elsewhere herein.
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
the tax or from complying with the requirements of this article relating
to the filing of declarations and returns.
F.
If an employer makes a deduction of tax, as required by this § 234-4, the amount deducted shall constitute, in the hands of the employer, a trust fund held for the Borough of Trainer, and the employee from whose salaries, wages, commissions or other compensation the tax was deducted shall be deemed to have paid such tax.
It shall be the duty of the Treasurer of the Borough of Trainer
to receive the taxes, fines and penalties imposed by this article.
It shall also be the duty of the Treasurer to keep a record showing
the amount received from each person paying the tax, and if paid by
an employer for a person, the name of such person for whom the tax
is paid and the date of such receipt.
A.
The Income Tax Officer is hereby charged with the collection of the tax and payment over to the Treasurer of the Borough of Trainer, as well as the administration and enforcement of the provisions of this article dealing with the declaration and payment of tax as set forth in § 234-3 and of the collection at source as set forth in § 234-4. The Income Tax Officer is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this article, subject to the approval of the Council of the Borough of Trainer, including provisions for the reexamination and correction of declarations and returns and of payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred, reasonable extension of time upon proper cause shown for filing declarations or returns, and to prescribe the forms necessary for the administration of this article. Nothing herein is intended to prevent the Council of the Borough of Trainer from itself promulgating such rules and regulations.
B.
The Income Tax Officer and such agents as may be designated in writing
are hereby authorized to examine the books, papers and records of
any taxpayer in order to verify the accuracy of any declaration or
return or, if no declaration or return is filed, to ascertain the
tax due. Every person or taxpayer is hereby directed and required
to give to the Income Tax Officer or to any agent so designated by
him the opportunity for examination and investigation as are hereby
authorized.
C.
Information obtained by the Income Tax Officer or his agents or by
any other official or agent of the Borough of Trainer as a result
of any declaration, return, investigation, hearing or verification
required or authorized by this article shall be confidential and shall
not be disclosed except for official use in connection with the administration
and enforcement of this article or as otherwise provided by law.
A suit may be brought to recover the tax imposed by this article
within three years after such tax is due or within three years after
a declaration or return has been filed, whichever date is later. Provided,
however, that this limitation shall not prevent the institution of
suit for the collection of any tax due or determined to be due in
the following cases:
A.
Where no declaration or return was filed by any person, although
a declaration or a return was required to be filed under the provisions
of this article.
B.
In the case of a false or fraudulent declaration or return with the
intent to evade tax.
C.
Where any person or taxpayer required under this article to deduct
and pay over taxes had deducted taxes according to the provisions
of this article and has failed to pay the amount so deducted to the
Borough of Trainer.
If for any reason the tax is not paid when due, there shall
be added to the tax interest at the rate of 6% per annum on the amount
of the said tax; in addition thereto, there shall be an added penalty
of 0.5% of the amount of the unpaid tax for each month or fraction
thereof during the time which the tax remains unpaid.
A.
Payment of any tax on salaries, wages, commissions, other compensation
or on net profits of business, professions or other activities to
a political subdivision by residents thereof pursuant to an ordinance
or resolution passed or adopted under the authority of the Act known
as the "Local Tax Enabling Act" shall be credited to and allowed as
a deduction from the liability of such person or any other like tax
respectively on salaries, wages, commission or other compensation
or on net profits of businesses, professions or other activities imposed
by any other political subdivision of this commonwealth under the
authority of this Act.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 et seq.
B.
Payment of any tax on income to any political subdivision by residents
thereof pursuant to an ordinance or resolution passed or adopted under
the authority of the Act known as the "Local Tax Enabling Act" shall,
to the extent that such income includes salaries, wages, commissions,
other compensation or net profits of businesses, professions or other
activities, but in such proportion as hereinafter set forth, be credited
to and allowed as a deduction from the liability of such persons for
any other tax on salaries, wages, commissions, other compensation
or net profits of businesses, or other activities imposed by any other
political subdivision of this commonwealth, under the authority of
the said Act.[2]
C.
To the extent that residents of political subdivisions other than the Borough of Trainer who are subject to this tax and who have paid to the Borough of Trainer pursuant to the collection at source, as provided in § 234-4 of this article, shall upon application by the taxpayer on the appropriate form cause to be forwarded to the said political subdivision for credit the appropriate amount of tax, or shall be entitled to repayment after submission of an appropriate application and proofs, as required by the Borough of Trainer.
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 a tax deducted from his employees;
any person who refuses to permit the officer 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 proper Magisterial District Judge
or court of competent jurisdiction in the County of Delaware, be sentenced
to pay a fine of not more than $600 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 8-11-2005 by Ord. No. 670]
B.
Any person who divulges any information which is confidential under
the provisions of the ordinance or resolution shall, upon conviction
thereof before any Magisterial District Judge or court of competent
jurisdiction in the County of Delaware, be sentenced to pay a fine
of not more than $600 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 8-11-2005 by Ord. No. 670]
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 returns.
E.
Effect
of failure to receive real estate tax notice.
[Added 1-12-2023 by Ord. No. 778]
(1)
As
provided in Section 7 of the Local Tax Collection Law, 72 P.S. § 5511.7,
except as set forth in Subsection E(2)of this section, failure to
receive notice shall not relieve any taxpayer from the payment of
any taxes imposed by any taxing district, and such taxpayer shall
be charged with his taxes as though he had received notice.
(2)
Waiver.
The Tax Collector shall, for tax years beginning on and after January
1, 2023, grant a request to waive additional charges for real estate
taxes if the taxpayer does all of the following:
[Amended 1-12-2023 by Ord. No. 779]
(a)
Provides a waiver request of additional charges, on a form provided
by the State Department of Community and Economic Development, to
the Tax Collector in possession of the claim within 12 months of a
qualifying event;
(b)
Attests that a tax notice was not received; and
(c)
Provides the Tax Collector in possession of the claim with one of
the following:
[1]
A copy of the deed showing the date of real property transfer; or
[2]
A copy of the title following the acquisition of a mobile or manufactured
home subject to taxation as real estate showing the date of issuance
or a copy of an executed lease agreement between the owner of a mobile
or manufactured home and the owner of a parcel of land on which the
mobile or manufactured home will be situated showing the date the
lease commences; and
(d)
Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
(3)
Requests
for waiver of additional charges pursuant to this section shall be
made on a form provided by the Pennsylvania Department of Community
and Economic Development, available upon request from the Borough,
which form shall include a space for attestation by the taxpayer.
(4)
A
taxpayer granted a waiver and paying real estate tax as provided in
this subsection shall not be subject to an action at law or in equity
for an additional charge, and any claim existing or lien filed for
an additional charge shall be deemed satisfied.
(5)
A
Tax Collector that accepts a waiver and payment in good faith in accordance
with this chapter shall not be personally liable for any amount due
or arising from the real estate tax that is the subject in the waiver.
(6)
ADDITIONAL CHARGE
QUALIFYING EVENT
(a)
(b)
TAX COLLECTOR
The
following words and phrases shall have the meanings given to them
within this section unless the context clearly indicates otherwise:
[Amended 1-12-2023 by Ord. No. 779]
Any interest, fee, penalty or charge accruing to and in excess
of the face amount of the real estate tax as provided in the real
estate tax notice.
For purposes of real property, the date of transfer of ownership.
For manufactured or mobile homes, the date of transfer of ownership
or the date a lease agreement commences for the original location
or relocation of a manufactured or mobile home on a parcel of land
not owned by the owner of the manufactured or mobile home. The term
does not include the renewal of a lease for the same location.
The elected tax collector for the Borough of Trainer, Delaware
County, any authorized or designated delinquent tax collector, the
Delaware County Tax Claim Bureau, or any alternative collector of
taxes as provided for in the act of July 7, 1947 (P.L. 1368, No. 542),
known as the "Real Estate Tax Sale Law," an employee, agent or assignee
authorized to collect the tax, a purchaser of claim for the tax or
any other person authorized by law or contract to secure collection
of, or take any action at law or in equity against the person or property
of the taxpayer for the real estate tax or amounts, liens or claims
derived from the real estate tax.
This article shall become effective on the 7th day of January, A.D. 1980, and shall remain in full force and effect for the fiscal year 1980. It is further intended that this article shall remain in full force and effect on a calendar-year basis without annual reenactment until the specific repeal of this article by the Council of the Borough of Trainer. In subsequent years, however, both the declaration and payment of the tax, as set forth in § 234-3, and the collection of the tax at the source, as provided in § 234-4, shall be upon the calendar year, and the tax imposed thereafter shall be upon the taxable subject of this Act for the entire taxable year.
