[Ord. 8-1963, 11/3/1963, § 1; as reenacted and amended by Ord. 273, 12/5/1978, § 1]
1. 
The following words and phrases when used in this Part shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning:
ASSOCIATION
A partnership, limited partnership, or any form of unincorporated enterprise owned by two or more persons.
BUSINESS
Includes any enterprise, activity, profession, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, co-partnership, association, or other entity.
COLLECTOR
The person or persons duly appointed and designated by the Board of Township Commissions of Baldwin to administer this Part and to collect the taxes therein provided for.
CORPORATION
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.
EMPLOYEE
Any natural person resident in the Township of Baldwin or employed therein, and upon whose compensation, as above stated, a tax is imposed by this Part.
EMPLOYER
Any individual, co-partnership, association, corporation, governmental body or unit or agency, or any other entity, who or that employs one or more persons on a salary, wage, commission, or any other compensation basis.
NET PROFITS
The net gain from the operation of a business, profession, or enterprise, after provisions for all costs and expenses incurred in the conduct thereof, paid, or accrued in accordance with the standard accounting system used in such business or enterprise, and without deduction of taxes based on income.
NONRESIDENT
An individual, co-partnership, association, or other entity domiciled outside and beyond the bounds of Baldwin Township, Allegheny County, Pennsylvania.
PERSON
Includes natural person, co-partnership, association, corporation, firm, or fiduciary. Whenever used in any clause prescribing and imposing a penalty, "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
RESIDENT
An individual, co-partnership, association, or other entity domiciled in the Township of Baldwin, Allegheny County, Pennsylvania.
SALARIES, WAGES or COMMISSIONS or COMPENSATION or EARNINGS or EARNED INCOME
All salaries, wages, compensation, or remuneration, in cash or in property that may accrue or be received by an individual and paid directly or through an agent, by an employer for services rendered, but shall not include periodic payments for sick or disability benefits and those commonly recognized as old-age benefits, retirement pay, or pensions paid to persons after a stated period of employment, nor public assistance or unemployment compensation payments, nor any wages or compensation paid by the United States to any person for active service in the Army, Navy, or Air Force of the United States, nor any bonus or additional compensation paid by the United States or the Commonwealth of Pennsylvania, or any other state for such service.
TAXPAYER
A person, whether an individual, co-partnership, association, or any other entity, required hereunder to file a return of earnings or net profits or to pay a tax thereon.
TOTAL INCOME FROM ALL SOURCES
All moneys or property (including interest, gains, or income derived from obligations which are statutorily free from State or local taxation under any Act of the General Assembly of the Commonwealth of Pennsylvania or under the laws of the United States) received of whatever nature and from whatever source derived but not including:
(1) 
Periodic payments for sickness and disability other than regular wages received during a period of sickness or disability.
(2) 
Disability, retirement, or other payments arising under workmen's compensation acts, occupational disease acts, and similar legislation by any government.
(3) 
Payments commonly recognized as old age or retirement benefits paid to persons retired from service after reaching a specific age or after a stated period of employment.
(4) 
Payments commonly known as public assistance, or unemployment compensation payments by any governmental agency.
(5) 
Payments to reimburse actual expenses.
(6) 
Payments made by employers or labor unions for programs covering hospitalizations, sickness, disability or death, supplemental unemployment benefits, strike benefits, Social Security, and retirement.
(7) 
Any compensation received by United States servicemen serving in a combat zone.
2. 
The singular shall include the plural and the masculine shall include the feminine and the neuter.
[Ord. 8-1963, 11/3/1963, § 1; as reenacted and as amended by Ord. 273, 12/5/1978, § 1]
1. 
An annual tax for general revenue purposes of 1% or $1 for each $100 of income, etc., is hereby imposed on the following:
A. 
Salaries, wages, commissions, compensation, and earned income earned on or after January 1 of each year by residents of the Township of Baldwin.
B. 
Salaries, wages, commissions, compensation, and earned income earned on or after January 1 of each year by nonresidents of the Township of Baldwin for work done or services performed or rendered in said Township.
C. 
The net profits earned on and after January 1 of each year of businesses, professions, or other activities conducted by residents of the Township of Baldwin.
D. 
The net profits earned on and after January 1 of each year of businesses, professions, or other activities conducted in the Township of Baldwin by nonresidents.
E. 
For the tax year 1979 and each year thereafter, a taxpayer whose total income from all sources during an entire tax year is less than $3,200 shall be entitled to claim exemption from the tax imposed hereunder during such tax year, and shall be entitled to apply for and receive a refund of moneys which have been paid over to the Collector on account of such tax. Procedures for the implementation of this provision shall be established by rules and regulations approved by resolution of the Board of Commissioners.
2. 
The tax levied under Subsection 1.A and 1.B of this section shall relate to and be imposed upon salaries, wages, commissions, compensation, and earned income paid by an employer or on behalf of him to any person who is employed by or renders service to hm. The tax levied under Subsection 1.C and 1.D of this section shall relate to and be imposed upon the net profits of any business, profession, or enterprise carried on by any person as owner or proprietor, either individually or in association with some other person or partner, or persons.
3. 
Where the fiscal year of the business, profession, or other activity differs from the calendar year, the tax hereby imposed shall be applicable to that part of the net profits of said business, profession, or other activity as was earned subsequent to the first day of January of each year.
[Ord. 8-1963, 11/3/1963, § 3]
1. 
Net Profits.
A. 
Every taxpayer who anticipates any net profits shall on or before April 15 make and file with the Collector a declaration of his estimated net profits during the period beginning January 1 and ending December 31 of each year, setting forth the estimated amount of net profits anticipated by him during the said period and subject to the tax, the amount of tax imposed by this Part on such estimated net profits, and such other information as the Collector may require. The taxpayer making the declaration shall, at the time of filing thereof, pay to the Collector the estimated amount of tax shown as due thereon; provided, however, that the taxpayer shall have the right to pay the estimated tax in four quarterly installments as follows: the first installment at the time of filing the declaration on or before April 15, the second installment on or before July 15, the third installment on or before October 15, and the fourth installment on or before January 15 of the next year.
B. 
Any taxpayer who first anticipates any net profits after January 1 of each year shall make and file the declaration hereinafter and hereinabove required on or before December 31. The taxpayer making the declaration shall, at the time of filing thereof, pay to the Collector the estimated amount of tax shown as due thereon; provided, however, that 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.
C. 
The Collector is hereby authorized to provide by regulations for the making and filing of adjusted declarations or estimated net profits, and for the payment 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.
D. 
On or before April 15 of the next year, every taxpayer who has received net profits shall make and file with the Collector on a form prescribed by him, a final return showing all of his net profits for the period beginning January 1 and ending December 31 of the preceding year, the total amount of tax due, the amount of estimated tax paid under the provisions of this section, and the balance due; provided, however, that any taxpayer may, in lieu of paying the last quarterly installment of his estimated tax, elect to make and file with the Collector on or before January 15 of the next year the final return as hereinabove required. 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.
E. 
Every taxpayer who discontinues business prior to December 31 of each year shall, within 15 days after the discontinuance of business, file his final return as hereinabove required and pay the tax due.
2. 
Salaries, Wages, Commissions, and Other Compensation. Every taxpayer who is employed on a salary, wage, commission, or other compensation basis and who received any earnings not subject to the provisions of § 24-104 of this Part relating to the collection at source, shall, on or before April 15 of each year, make and file with the Collector on a form prescribed by the Collector, a return setting forth the aggregate amount of salaries, wages, commissions, and other compensation earned by him from January 1 to March 31 of each year and subject to the tax, together with such information as the Collector may require. He shall also, on or before July 15 and October 15 of each year and January 15 of the next year, make and file with the Collector, on a form prescribed by the Collector, a return setting for the aggregate amount of salaries, wages, commissions, and other compensation earned by him during the three-month periods ending June 30, September 30, and December 31 of each year, and subject to the tax, together with such other information as the Collector may require. Every taxpayer making such return shall, at the time of filing thereof, pay to the Collector, the amount of tax shown as due thereon.
[Ord. 8-1963, 11/3/1963, § 4]
1. 
Every person within the Township of Baldwin who employs one or more persons on a salary, wage, commission, or other compensation basis, other than domestic servants, shall on or before April 30, of each year, or within 15 days after becoming an employer, register with the Collector his name, address, and such other information as the Collector may require.
2. 
Every person within the Township of Baldwin who employs one or more persons on a salary, wage, commission, or other compensation basis, other than domestic servants, shall deduct monthly, or more often than monthly, at the time of payment thereof, the tax imposed by this Part on the salaries, wages, commissions, and other compensation due to his employee or employees, and shall on or before April 15, July 15, and October 15, of each year and January 31 of the next year file a return of taxes deducted on a form prescribed by the Collector, and pay to the Collector the amount of tax deducted for the preceding quarter.
3. 
On or before January 31 of each year, every such employer shall file with the Collector on forms prescribed by him:
A. 
An annual return for the period beginning January 1 and ending December 31 of the preceding year showing the total amount of salaries, wages, commissions, and other compensation paid, the total amount of tax paid to the Collector during and for the aforesaid period.
B. 
A return for each employee employed during all or any part of the period beginning January 1 and ending December 31 of the preceding year, setting forth the employee's name, address, and Social Security number, the amount of salaries, wages, commissions, or other compensation paid to the employee during said period, the amount of tax deducted, the amount of tax paid to the Collector, and such other information as the Collector may require. Every employer shall furnish a copy of the individual return to the employee for whom it is filed.
4. 
Every employer who discontinues business prior to December 31 of each year shall, within 15 days after discontinuance of business, file the return hereinabove required and pay the tax due.
5. 
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 Part relating to the filing of declarations and returns; provided, however, that it shall be the duty of the employee to notify his employer promptly of any change of residence affecting his status as a taxpayer or non-taxpayer of the tax imposed by this Part; any employer withholding the tax imposed by this Part form any taxpayer shall be and he is hereby authorized to continue to withhold said tax until the employer is notified by the employee of the change of residence of the employee, which change of residence makes such employee no longer subject to the tax; any employee from whom taxes are not being withheld shall be under a duty, as soon as such employee becomes a resident of the Township of Baldwin, of notifying his employer so that the tax imposed by this Part may be withheld.
[Ord. 8-1963, 11/3/1963, § 5]
It shall be the duty of the Collector to collect and receive the taxes, fines, and penalties imposed by this Part and to account therefor to the Board of Township Commissioners of Baldwin Township in the manner as is now provided by law for the collection and payment of other taxes collected by the elected Tax Collector of the Township and further to enforce the provisions of this Part and any rules and regulations adopted thereunder. It shall also be his duty, in addition to keeping the records now required by law or ordinance, to keep a record showing the amount of tax received by him from such taxpayer and the date of such receipt. He shall be bonded by a surety company legally authorized to transact business in the Commonwealth of Pennsylvania, in an amount sufficient, in the opinion of the Commissioners of Baldwin Township, to protect the Township of Baldwin at all times for all money coming into his hands for Township purposes under this Part; and the costs of the said surety bond shall be paid by the Township of Baldwin. For his services in administering and enforcing the provisions of this Part and rules and regulations adopted thereunder and the collection of the taxes and penalties imposed by this Part, the Collector shall receive such compensation as the Board of Commissioners of the Township of Baldwin shall by resolution determine, and, in addition thereto, he shall receive reimbursement for expenses reasonably incurred in connection therewith.
[Ord. 8-1963, 11/3/1963, § 6; as amended by Ord. 427, 4/4/2006]
1. 
Rules and Regulations. The Board of Commissioners of Baldwin Township shall, by resolution, prescribe, adopt, promulgate, and enforce rules and regulations relating to any matter or thing pertaining to the administering and enforcing of the provisions of this Part, including provisions for re-examination and correction of declarations and returns and of payments alleged or found to be incorrect or faulty, or as to which overpayment or underpayment is claimed or found to have occurred, and to prescribe forms necessary for the administration of this Part. Such rules and regulations shall have the same force and effect as if they had been incorporated into this Part.
2. 
Investigative Powers of the Collector. The Collector, or any other persons designated by the Board of Commissioners of Baldwin Township, is hereby authorized to examine the books, papers, and records of any employer, or any taxpayer or supposed taxpayer, in order to verify the accuracy of any declaration or return made, or, if no declaration or return was made, to ascertain the amount of tax due by any person under this Part. Every such employer or supposed employer or taxpayer or supposed taxpayer, is hereby directed and required to give to the Collector or such other authorized person, the means, facilities, and opportunity for such examination and investigations as are hereby authorized. The Collector is hereby authorized to examine any person concerning earnings and/or net profits which were or should have been returned for taxation, and to this end the Board of Commissioners of Baldwin Township shall and may compel the production of books, papers, and records and the attendance of all persons before it, whether as parties or witnesses, whom it believes to have knowledge of such earnings and/or net profits.
3. 
Confidential Information. Any information gained by the Collector or any other official agent of the Township of Baldwin as a result of any declarations, returns, investigations, hearings, or verifications required or authorized by this Part shall be confidential except for official purposes, and except in accordance with proper judicial order, or as otherwise provided by law; and any person or agent divulging such information shall, upon conviction thereof be subject to a fine of $600 and costs of prosecution for each offense, or, in default of payment of said fine and costs, to undergo imprisonment for not more than 30 days.
[Ord. 8-1963, 11/3/1963, § 7]
All taxes imposed by this Part remaining unpaid after they become due shall bear interest, in addition to the amount of the unpaid tax, at the rate of 6% per annum, and the persons for whom such taxes are imposed shall be further liable to a penalty of 5% of the amount of the unpaid tax for each month or fraction of a month that such taxes shall remain unpaid.
[Ord. 8-1963, 11/3/1963, § 8]
1. 
All taxes imposed by this Part, together with all interest and penalty due thereon, shall be recoverable in an action of assumpsit brought in the name of the Township of Baldwin, or in such other manner as is now or may hereafter be authorized by law. Any suit brought to recover the tax imposed by this Part shall be begun within six years after such tax becomes due and is due, or within six 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 in the following cases:
A. 
Where no declaration or return was filed by any person although a declaration or return was required to be filed by him under the provisions of this Part.
B. 
Where an examination of the declaration or return in the possession of the Collector reveals a fraudulent evasion of taxes, including but not limited to substantial understatement of taxes, and of actual or estimated net profits or earnings.
C. 
Where any person has deducted taxes under the provisions of this Part and has failed to pay the sums so deducted to the Collector.
[Ord. 8-1963, 11/3/1963, § 9; as amended by Ord. 427, 4/4/2006]
1. 
Any person who fails, neglects, or refuses to make any declaration or return required by this Part, 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 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 Part shall, upon conviction thereof before any district judge 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.
2. 
Any person who divulges any information which is confidential under the provisions of this Part shall, upon conviction thereof before any district judge 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.
3. 
The penalties imposed under this section shall be in addition to any other penalty imposed by any other Section of this Part.
4. 
The failure of any person to receive or procure forms required for making the declaration or returns required by this Part shall not excuse him from making such declaration or return.
[Ord. 8-1963, 11/3/1963, § 10]
1. 
This Part shall not apply:
A. 
To any person or property as to whom or which it is beyond the legal power of the Board of Commissioners of Baldwin Township to impose the tax or duties herein provided for.
B. 
To institutions or organizations operated for public, religious, educational, or charitable purposes; to institutions or organizations not organized or operated for private profit; or to trusts and foundations established for any of the said purposes.
[Ord. 8-1963, 11/3/1963, § 13]
This Part is enacted pursuant, under, and by virtue of the authority conferred by the Act of December 31, 1965, P.L. 1257, as amended.