[Adopted 11-14-1966 by Ord. No. 379]
The following words and phrases when used in
this article shall have the meaning ascribed to them in this section
except where the context clearly indicates or requires a different
meaning:
A partnership, limited partnership, or any other 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 other
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 or dependency.
The calendar year for which the tax is levied.
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 place in which a man has voluntarily
fixed the habitation of himself and his family, 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 associations, the domicile is
that place considered as the center of business affairs and the place
where its functions are discharged.
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.
Person, public employee or private agency designated by the
Borough of Pleasant Hills to collect and administer the tax on earned
income and net profits.
Any natural person domiciled in the Borough of Pleasant Hills
or employed therein upon whose earned income, as above defined, a
tax is imposed by this article.
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 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 natural person.
The calendar year before the current year.
A person, partnership, association, or other entity domiciled
in the Borough of Pleasant Hills.
The calendar year following the current year.
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.
A.
A tax for general revenue purposes of 1% is hereby
imposed on:
(1)
Earned income received beginning January 1, 1967,
and ending December 31, 1967, by residents of the Borough of Pleasant
Hills; and, on
(2)
Earned income received beginning January 1, 1967,
and ending December 31, 1967, by nonresidents of the Borough of Pleasant
Hills for work done or services performed or rendered in the Borough
of Pleasant Hills; and, on
(3)
The net profits earned beginning January 1, 1967,
and ending December 31, 1967, of businesses, professions or other
activities conducted by residents of the Borough of Pleasant Hills,
regardless of where the same were earned; and, on
(4)
The net profits earned beginning January 1, 1967,
and ending December 3l, 1967, of businesses, professions or other
activities conducted in the Borough of Pleasant Hills by nonresidents.
B.
The tax herein levied and imposed shall continue in
force on a calendar year basis or a taxpayer fiscal year basis following
December 31, 1967, without annual reenactment until such time as the
Borough Council of the Borough of Pleasant Hills shall change the
rate of tax or by appropriate ordinance repeal such tax.
A.
Net profits.
(1)
Every taxpayer making net profits shall on or before
April 15 of the current year, make and file with the Earned Income
Tax Collector on a form prescribed or approved by the Earned Income
Tax Collector, a declaration of his estimated net profits during the
period beginning January 1 and ending December 31 of the current year,
and pay to the Earned Income Tax Collector in four equal quarterly
installments the tax due thereon as follows: the first installment
at the time of filing the declaration, and the other installments
on or before June 15 of the current year, September 15 of the current
year and January 15, of the succeeding year, respectively.
(2)
Any taxpayer who first anticipates any net profit
after April 15 of the current year, shall make and file the declaration
hereinabove required on or before June 15 of the current year, September
15 of the current year, or December 31 of the current year, whichever
of these dates next follows the date on which the taxpayer first anticipates
such net profit, and pay to the Earned Income Tax Collector in equal
installments the tax due thereon on or before the quarterly payment
dates which remain after the filing of the declaration.
(3)
Every taxpayer shall on or before April 15, of the
succeeding year, make and file with the Earned Income Tax Collector
on a form prescribed or approved by the Earned Income Tax Collector
a final return showing the amount of net profits earned during the
period beginning January 1 of the current year, and ending December
31 of the current year, the total amount of tax due thereon and the
total amount of tax paid thereon. At the time of filing the final
return, the taxpayer shall pay to the Earned Income Tax Collector
the balance of tax due or shall make demand for refund or credit in
the case of overpayment. Any taxpayer may, in lieu of paying the fourth
quarterly installment of his estimated tax, elect to make and file
with the Earned Income Tax Collector on or before January 31, of the
succeeding year, the final return as hereinabove required.
(4)
The Earned Income Tax Collector may provide by regulation
for the making and filing of adjusted declarations of estimated net
profits, and for the payments 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.
(5)
Every taxpayer who discontinues business prior to
December 31 of the current year, shall within 30 days after the discontinuance
of business, file his final return as hereinabove required and pay
the tax due.
B.
Earned income.
(1)
Annual earned income tax return. Every taxpayer shall,
on or before April 15, of the succeeding year, make and file with
the Earned Income Tax Collector on a form prescribed or approved by
the Earned Income Tax Collector, a final return showing the amount
of earned income received during the period beginning January 1 of
the current year, and ending December 31 of the current year, the
total amount of tax due thereon, the amount of tax paid thereon, the
amount of tax thereon that has been withheld pursuant to the provisions
relating to the collection at source and the balance of tax due. 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.
(2)
Earned income not subject to withholding. Every taxpayer
who is employed for a salary, wage, commission or other compensation
and who received any earned income not subject to the provisions relating
to collection at source, shall make and file with the Earned Income
Tax Collector on a form prescribed or approved by the Earned Income
Tax Collector, a quarterly return on or before April 30 of the current
year, July 31 of the current year, October 31 of the current year,
and January 31 of the succeeding year, setting forth the aggregate
amount of earned income not subject to withholding by him during the
three-month periods ending March 31 of the current year, June 30 of
the current year, September 30 of the current year, and December 31
of the current year, respectively, and subject to the tax, together
with such other information as the Earned Income Tax collector may
require. Every taxpayer making such returns shall, at the time of
filing thereof, pay to the Earned Income Tax Collector the amount
of tax shown as due thereon.
A.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the Borough of
Pleasant Hills, who employs one or more persons other than domestic
servants, for a salary, wage, commission or other compensation, who
has not previously registered, shall, within 15 days after becoming
an employer, register with the Earned Income Tax Collector his name
and address and such other information as the Earned Income Tax Collector
may require.
B.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the Borough of
Pleasant Hills, who employs one or more persons other than domestic
servants, for a salary, wage, commission or other compensation, shall
deduct at the time of payment thereof, the tax imposed by this article
on the earned income due to his employee or employees, and shall,
on or before April 30 of the current year, July 31 of the current
year, October 31 of the current year, and January 31, of the succeeding
year, file a return and pay to the Earned Income Tax Collector the
amount of taxes deducted during the preceding three-month periods
ending March 31 of the current year, June 30 of the current year,
September 30 of the current year, and December 31 of the current year,
respectively.
(1)
Such return unless otherwise agreed upon between the
Earned Income Tax Collector and employer shall show the name and social
security number of each such employee, the earned income of such employee
during such preceding three-month period, the tax deducted therefrom,
the political subdivisions imposing the tax upon such employee, the
total earned income of all such employees during the preceding three-month
period, and the total tax deducted therefrom and paid with the return.
(2)
Any employer who for two of the preceding four quarterly
periods has failed to deduct the proper tax, or any part thereof,
or has failed to pay over the proper amount of tax to the taxing authority,
may be required by the Earned Income Tax Collector to file his return
and pay the tax monthly. In such cases, payments of tax shall be made
to the Earned Income Tax Collector on or before the last day of the
month succeeding the month for which the tax was withheld.
C.
On or before February 28, of the succeeding year,
every employer shall file with the Earned Income Tax Collector:
(1)
An annual return showing the total amount of earned
income paid, the total amount of tax deducted, and the total amount
of tax paid to the Earned Income Tax Collector for the period beginning
January 1 of the current year, and ending December 31 of the current
year.
(2)
A return withholding statement for each employee employed
during all or any part of the period beginning January 1 of the current
year, and ending December 31 of the current year, setting forth the
employee's name, address and social security number, the amount of
earned income paid to the employee during said period, the amount
of tax deducted, the political subdivisions imposing the tax upon
such employee, the amount of tax paid to the Earned Income Tax Collector.
Every employer shall furnish two copies of the individual return to
the employee for whom it is filed.
D.
Every employer who discontinues business prior to
December 31 of the current year, shall within 30 days after the discontinuance
of business, file the returns and withholding statements hereinabove
required and pay the tax due.
E.
Except as otherwise provided in § 330-22 hereof, every employer who willfully or negligently fails or omits to make the deductions required by this section shall be liable for payment of the taxes which he was required to withhold to the extent that such taxes have not been recovered from the employee.
F.
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.
A.
It shall be the duty of the Earned Income Tax Collector
to collect and receive the taxes, fines and penalties imposed by this
article. It shall also be his duty to keep a record showing the amount
received by him from each person or business paying the tax, and the
date of such receipt.
B.
The Earned Income Tax Collector, before entering upon
his official duties, shall give and acknowledge a bond to the Borough
of Pleasant Hills. If the Borough Council shall by resolution designate
any bond previously given by the Earned Income Tax Collector as adequate,
such bond shall be sufficient to satisfy the requirements of this
subsection.
(1)
Such bond shall be joint and several, with one or
more corporate sureties which shall be surety companies authorized
to do business in this Commonwealth and duly licensed by the Insurance
Commissioner of this Commonwealth.
(2)
Such bond shall be conditioned upon the faithful discharge
by the Earned Income Tax Collector, his clerks, assistants, and appointees,
of all trusts confided in him by virtue of his office, upon the faithful
execution of all duties required of him by virtue of his office, upon
the just and faithful accounting or payment over, according to law,
of all moneys and all balances thereof paid to, received or held by
him by virtue of his office and upon the delivery to his successor
or successors in office of all books, papers, documents or other official
things held in right of his office.
(3)
Such bond shall be taken in the name of the Borough
of Pleasant Hills and shall be for the use of such political subdivision,
and for the use of such other person or persons for whom money shall
be collected or received, or as his or her interest shall otherwise
appear, in case of a breach of any of the conditions thereof by the
acts or neglect of the principal on the bond. The Borough of Pleasant
Hills may sue upon the said bond in its or his own name for its or
his own use. Such bond shall contain the name or names of the surety
company or companies bound thereon. The Borough of Pleasant Hills
shall fix the amount of the bond at an amount equal to the maximum
amount of taxes which may be in the possession of the Earned Income
Tax Collector at any given time. The Borough of Pleasant Hills may,
at any time, upon cause shown and due notice to the Earned Income
Tax Collector and his surety or sureties, require or allow the substitution
or the addition of a surety company acceptable to the Borough of Pleasant
Hills for the purpose of making the bond sufficient in amount, without
releasing the surety or sureties first approved from any accrued liability
or previous action on such bond. The Borough of Pleasant Hills shall
designate the custodian of the bond required to be given by the Earned
Income Tax Collector.
C.
The Earned Income Tax Collector charged with the administration
and enforcement of the provisions of this article 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, including provisions for the reexamination and correction
of declarations and returns, and all payments alleged or found to
be incorrect, or to which an overpayment is claimed or found to have
occurred, and to make refunds in cases of overpayment for any period
of time not to exceed six years subsequent to the date of payment
of the sum involved, and to prescribe forms necessary for the administration
of this article.
D.
With the prior approval of the Borough Council of
the Borough of Pleasant Hills, the Earned Income Tax Collector shall
refund, on petition of, and proof by the taxpayer, earned income tax
as erroneously paid.
E.
The Earned Income Tax Collector and agents designated
by him are hereby authorized to examine the books, papers and records
of any employer or of any taxpayer or of any person whom the Earned
Income Tax Collector reasonably believes to be an employer or taxpayer,
in order to verify the accuracy of any declaration or return, or if
no declaration or return was filed, to ascertain the tax due. Every
employer and every taxpayer and every person whom the Earned Income
Tax Collector reasonably believes to be an employer or taxpayer, is
hereby directed and required to give to the Earned Income Tax Collector,
or to any agent designated by him, the means, facilities and opportunity
for such examination and investigations as are hereby authorized.
F.
Any information gained by the Earned Income Tax Collector,
his agents or by any other official or agent of the taxing district,
as the result of any declarations, returns, investigations, hearings
or verifications required or authorized by this article shall be confidential,
except for official purposes and except in accordance with a proper
judicial order, or as otherwise provided by law.
G.
The Earned Income Tax Collector is authorized to establish
different filing, reporting and payment dates for taxpayers whose
fiscal years do not coincide with the calendar year.
The Earned Income Tax Collector shall receive
such compensation for his services and expenses as shall be determined
by the Borough Council of the Borough of Pleasant Hills from time
to time.
A.
The Earned Income Tax Collector may sue in the name
of the Borough of Pleasant Hills for the recovery of taxes due and
unpaid under this article.
B.
Any suit brought to recover the tax imposed by this
article shall be begun within three years after such tax is due, or
within three years after the declaration or return has been filed,
whichever date is later; provided, however, that this limitation shall
not prevent the institution of a suit for the collection of any tax
due or determined to be due in the following cases:
(1)
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 article, there shall be no limitation.
(2)
Where an examination of the declaration or return
filed by any person, or of other evidence relating to such declaration
or return in the possession of the Earned Income Tax Collector, reveals
a fraudulent evasion of taxes, there shall be no limitation.
(3)
In the case of substantial understatement of tax liability
of 25% or more, and no fraud, suit shall be begun within six years.
(4)
Where any person has deducted taxes under the provisions
of this article and has failed to pay the amounts so deducted to the
Earned Income Tax Collector, or where any person has willfully failed
or omitted to make the deductions required in this section, there
shall be no limitation.
(5)
This section shall not be construed to limit the governing
body from recovering delinquent taxes by any other means provided
by this Act.
C.
The Earned Income Tax Collector may sue for the recovery
of an erroneous refund provided such suit is begun two years after
making such refund, except that the suit may be brought within five
years if it appears that any part of the refund was induced by fraud
or misrepresentation of material fact.
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 person liable therefor shall, in addition,
be liable for the costs of collection and the interest and penalties
herein imposed.
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 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 Earned
Income Tax Collector 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 amounts 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 District Justice or court of competent jurisdiction
in Allegheny County, 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 in the
Allegheny County Jail.
B.
Any person who divulges any information which is confidential
under the provisions of this article, shall, upon conviction thereof,
before any District Justice 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 in the Allegheny County Jail.
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 return.
This article and the tax imposed hereunder is
adopted under and by virtue of the authority contained in the Act
of the General Assembly of the Commonwealth of Pennsylvania numbered
511, approved the 31st day of December 1965, entitled The Local Tax
Enabling Act of 1965, its supplements and amendments,[1] the provisions of which are hereby accepted and adopted
by the Borough Council of the Borough of Pleasant Hills and where
the interpretation or terms or provisions of this article are not
in accord with or in compliance with the provisions of said Act of
Assembly, the provisions of said Act of Assembly are intended to be
ordained and enacted by this article as fully as though incorporated,
set forth and made part of this article.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
The provisions of this article shall become
effective January 1, 1967.
