All terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., shall have the meanings set forth therein. The following
terms shall have the meanings set forth herein:
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.
COLLECTOR
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
COMBINED TAX RATE APPLICABLE TO RESIDENTS
The total rate applicable to residents of the taxing authority,
including the tax imposed by the school district and by the municipality
in which the individual resides, is 1%.
DOMICILE
The place where a person lives and has a permanent home and
to which the person has the intention of returning whenever absent.
Actual residence is not necessarily domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. 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 the person to adopt some other permanent home.
In the case of a business, domicile is that place considered to be
the center of business affairs and the place where its functions are
discharged.
EARNED INCOME
The compensation required to be reported to as determined by the Pennsylvania Department of Revenue under § 303 of the Tax Reform Code of 1971, as amended, and rules and regulations promulgated thereunder. Employee business expenses as reported to or determined by the Department of Revenue under Article
III of the Tax Reform Code shall constitute allowable deductions in determining earned income. The term does not include offsets for business losses. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
EMPLOYER
A person, business entity or other entity, employing one
of more person for a salary, wage commission or other compensation.
The term includes the Commonwealth, a political subdivision and an
instrumentality or public authority of either. For purpose of penalties
under this article, the term includes a corporate officer.
GOVERNING BODY
The Council of the Home Rule Municipality of Peters Township,
Washington County, Pennsylvania.
NET PROFITS
The net income from the operation of a business, other than
a corporation, as required to be reported to or as determined by the
Pennsylvania Department of Revenue under § 303 of the Tax
Reform Code of 1971, as amended and rules and regulations promulgated
thereunder. The term does not include income under any of the following
subsections:
A.
Income which:
(1)
Is not paid for services provided; and
(2)
Is in the nature of earnings from an investment.
B.
Income which represents:
(1)
Any gain on the sale of farm machinery;
(2)
Any gain on the sale of livestock held for 12 months or more
for draft, breeding or dairy purposes; or
(3)
Any gain on the sale of other capital assets of a farm.
NONRESIDENT
A person or business domicile outside the taxing authority.
RESIDENT
A person or business domiciled in Peters Township.
TAX
The tax imposed by this article.
TAXPAYER
A person or business required under this article and the
Local Tax Enabling Act to file a return of the earned income and net
profits tax or to pay the earned income and net profits tax.
TAX RETURN
A form prescribed by the Collector for reporting the amount
of tax or other amount owed or required to be withheld, remitted,
or reported under this article or the Local Tax Enabling Act.
TAX YEAR
The period from January 1 to December 31.
TCC
The Washington County Tax Collection Committee, which has
been established to govern and oversee the collection of earned income
tax within the TCD under the Local Tax Enabling Act.
TCD
Any tax collection district to which the taxing authority
or any part of the taxing authority is assigned under the Local Tax
Enabling Act.
Every resident receiving earned income or earning net profits
in any tax year shall file tax returns and pay tax in accordance with
the Local Tax Enabling Act and this article.
Every employer shall register, withhold, and remit the tax,
and file tax returns in accordance with the Local Tax Enabling Act and this article.
The tax will be collected from residents and employers by the
Collector.
Residents and employers are subject to interest, penalties,
costs, and fines in accordance with the Local Tax Enabling Act, including
costs imposed by the Collector in accordance with authorization by
the TCC having jurisdiction.