As used in this article, the following terms
shall have the meanings indicated:
ASSOCIATION
A partnership, limited partnership or any other unincorporated
group of 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.
CORPORATION
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 or dependency.
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 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 said person to adopt some other permanent home.
In the case of businesses or associations the domicile is that place
considered as the center of business affairs and the place where its
functions are discharged.
[Amended 3-10-1998 by Ord. No. 667]
EARNED INCOME
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 workmen's 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 payments made 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.
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.
INCOME TAX OFFICER OR OFFICER
Persons, public employee or private agency designated by
governing body to collect and administer the tax on earned income
and net profits.
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.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside the taxing district.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district.
TAXPAYER
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.
The tax levied under this article of the Borough
of Churchill shall be applicable to earned income received and to
net profits earned in the period beginning January 1, 1967, and ending
December 31, 1967, or for taxpayer fiscal years beginning in the current
year, and the tax shall continue in force on a calendar year (beginning
with the calendar year January 1968 through December 1968) or taxpayer
fiscal year basis without annual reenactment but as if levied for
each succeeding calendar year, unless the rate of the tax is subsequently
changed. The tax shall be at the rate of 1% for 1967 and each subsequent
calendar year (or taxpayer fiscal year, as the case may be), upon
all residents of the Borough of Churchill and on nonresidents of the
Borough of Churchill for earned income received for services rendered
in the Borough of Churchill, or for operation of a business, profession
or other activity conducted in the Borough of Churchill.
The income tax officer shall receive such compensation
for his services and expenses as determined by the Council of the
Borough of Churchill.
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 taxpayer liable thereof shall, in addition, be
liable for the costs of collection and the interest and penalties
imposed herein.
The officer shall have power, in case of the
neglect or refusal of any person, copartnership, association or corporation,
to make payment of the amount of any tax due by him, after two months
from the date of the tax notice, to levy the amount of such tax, any
penalty due thereon and costs, not exceeding costs and charges allowed
constables for similar services by distress and sale of the goods
and chattels of such delinquent, wherever situate or found, upon giving
at least 10 days' public notice of such sale, by posting 10 written
or printed notices and by one advertisement in a newspaper of general
circulation published in the county. No failure to demand or collect
any taxes by distress and sale of goods and chattels shall invalidate
any return made, or lien filed for nonpayment of taxes or any tax
sale for the collection of taxes.
The officer shall have power to collect unpaid
taxes from the persons owing such taxes by suit in assumpsit or other
appropriate remedy. Upon each such judgment, execution may be issued
without any stay or benefit of any exemption law. The right of the
officer to collect unpaid taxes under this provision shall not be
affected by the fact that such taxes have been entered as liens in
the office of the Prothonotary.
Any provisions of Section 13 of Act 511 of 1965,
known as the "Local Tax Enabling Act" which are not hereinbefore specifically set forth are
nevertheless hereby made a part of this article.