[Amended 11-20-2019 by Ord. No. 2019-07]
All terms, as are defined in the Local Tax Enabling Act, 53
P.S. § 6924.101 et seq., shall have the meanings set forth
therein. Further, the following words and terms used in this article
shall have the meanings as defined herein:
ASSOCIATION
A partnership, limited partnership, or any other form of
unincorporated enterprise owned by two or more persons.
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.
BUSINESS ENTITY
A sole proprietorship, corporation, joint-stock association
or company, partnership, limited partnership, limited liability company,
association, business trust, syndicate or other commercial or professional
activity organized under the laws of the commonwealth or any other
jurisdiction.
COLLECTOR
The Tax Officer for the administration and collection of
the earned income tax of the Borough appointed and acting pursuant
to the various provision of the Local Tax Enabling Act and this article.
DOMICILE
The place where one lives and has his permanent home and
to which he has the intention of returning whenever he is 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 voluntary 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 him to adopt some other permanent home. In the case of businesses,
or association, the domicile is considered as the center of business
affairs and the place where functions are discharged.
EARNED INCOME
The compensation as required to be reported to or as determined
by the Department of Revenue under Section 303 of the Act of March
4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and rules and regulations promulgated under that section. Employee business expenses as reported to or determined by the Department of Revenue under Article
III of the Tax Reform Code of 1971 shall constitute allowable business 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. Earned income shall not include any wages or compensation paid by the United States to any person for active service in the military of the United States or the Commonwealth of Pennsylvania or any other state for such service.
EMPLOYER
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.
The term includes the commonwealth, a political subdivision, and an
instrumentality or public authority of either. For purposes of penalties
under this article, the term includes a corporate officer.
LOCAL TAX ENABLING ACT
The Act of December 31, 1965, P.L. 1257, 53 P.S. § 6924.101
et seq., and any amendments thereto.
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
Department of Revenue under Section 303 of the Act of March 4, 1971
(P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and rules and regulations promulgated under that section.
The term does not include income under any of the following subsections:
(1)
Income which:
(a)
Is not paid for services provided; and
(b)
Is in the nature of earnings from an investment.
(2)
Income which represents:
(a)
Any gain on the sale of farm machinery;
(b)
Any gain on the sale of livestock held 12 months or more for
draft, breeding or dairy purposes; or
(c)
Any gain on the sale of other capital assets of a farm.
NONRESIDENT
A person or business domiciled outside of the limits of the
Borough of Lansdowne.
PERSON
A natural person, partnership, corporation, fiduciary, or
association. Whenever used in any section prescribing and imposing
a penalty, the term "person," as applied to associations, shall mean
the partners or members thereof, and as applied to corporations, the
officers thereof.
RESIDENT
A person or business domiciled in the Borough of Lansdowne.
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 pursuant to this article or the Local Tax Enabling Act.
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.
TCC
The Delaware County Tax Collection Committee.
TCD
Any tax collection district to which the Borough of Lansdowne
or any part of the Borough of Lansdowne is assigned under the Local
Tax Enabling Act.
[Amended 11-20-2019 by Ord. No. 2019-07]
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.
[Amended 11-20-2019 by Ord. No. 2019-07]
Every employer shall register, withhold, and remit tax and file
tax returns in accordance with the Local Tax Enabling Act and this article.
[Amended 11-20-2019 by Ord. No. 2019-07]
The tax shall be collected from residents and employers by the
Collector, pursuant to the powers and duties of the Tax Officer enumerated
in the Local Tax Enabling Act.
[Amended 11-20-2019 by Ord. No. 2019-07]
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.
This article shall become effective on the first day of January
2020 and shall remain in full force and effect for the fiscal year
2020. Thereafter, 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 Lansdowne.