In pursuance of the authority granted to boroughs
in the Commonwealth of Pennsylvania by Act No. 511, known as the Local
Tax Enabling Act, approved December 31, 1965, P.L. 1257, be it enacted and ordained by the Borough Council of the
Borough of Leetsdale, County of Allegheny and Commonwealth of Pennsylvania,
and it is hereby enacted and ordained by the authority of the same.
[Amended 9-10-1969 by Ord. No. 383]
A. Each taxpayer whose earnings or profits are subject
to the tax imposed by this article shall on or before April 15 of
the year following that for which the tax was levied, make and file
a return with the collector of this tax on a form furnished by or
obtainable from him, setting forth the aggregate amount of salaries,
wages and other compensation, or net profits earned by him during
the preceding year and subject to the said tax, together with such
other pertinent information as the collector of this tax may require.
Provided, however, that when the return is made for the fiscal year
or other period different from the calendar year, the return shall
be made within 75 days from the end of the said fiscal year or other
period.
B. The return shall also show the amount of the tax imposed by this article on such earnings and profits. The taxpayer making the said return shall, at the time of filing thereof, pay to the Collector of this Tax the amount of taxes shown as due thereon; provided further, however, that where any portion of the tax so due shall have been deducted at the source, and shall have been paid to the collector of this tax by the person making such deduction pursuant to the provisions of §
271-6 of this article, or where any portion of said tax shall have been paid by such taxpayer pursuant to the provisions of §
271-7 of this article, credit for the amount so paid shall be deducted front the amount to be due and only the balance, if any, shall be due and payable at the time of filing said return.
C. The collector of this tax is hereby authorized to
provide by regulation, subject to the approval of the Borough Solicitor,
that the return of any employer or employers showing the amount of
tax deducted by said employer or employers from the salaries, wages
or commissions of any employee, and paid by him or them to the collector
of this tax, shall be accepted as the return required of any employee
whose sole income, subject to the tax or taxes under this article,
is such salary, wages or commissions.
[Amended 9-10-1969 by Ord. No. 383]
A. Every taxpayer who anticipates any income which is not subject to the provisions of §
271-5 hereof shall file a declaration of the estimated tax for that part of the taxable year beginning January 1 and ending December 31. Such declaration shall be filed on or before April 15th by all such taxpayers. Such declaration shall be filed upon a form furnished by the collector of this tax, which form may simply state that the figures used in making such declaration are the figures used in making the declaration of the estimate for the Federal income tax; provided, that it is understood that such figures may be modified according to the provisions of this article so that the declaration required by this section shall set forth only such income as taxable under the provisions of this article.
B. Such declaration of the estimated tax to be paid to
the Borough of Leetsdale shall be accompanied by a payment of at least
1/4 of the estimated annual tax and at least a similar amount for
such year shall be paid on or before June 30, September 30 and December
31 of such year; provided, however, that such estimate may be amended
at the time of the making of any quarterly payments, and further provided
that on or before April 15th of the year following that for which
such declaration was filed and final return shall be filed and any
balance which may be due the Borough of Leetsdale shall be paid therewith.
Should it then appear that such taxpayer has paid more than the amount
of tax to which the Borough of Leetsdale would be entitled under the
provisions of this article, a refund of the amount of overpayment
shall be made.
It shall be the duty of the collector of this
tax, who shall be designated by resolution of the Borough Council,
to collect and receive the taxes and penalties imposed by this article
for payment over to the Borough Treasurer, and to enforce the provisions
of this article. It shall also be his duty in addition to keeping
such records as are now required by law or ordinance, to keep a record
showing the amount received by him for each taxpayer and the date
of such receipts.
[Amended 9-10-1969 by Ord. No. 383]
A. The Borough Council may prescribe, adopt, promulgate
and enforce rules and regulations relating to any matter or thing
pertaining to the administration and enforcement of the provisions
of this article, including provisions for the reexamination and correction
of returns and payments alleged or found to be incorrect or as to
which an overpayment or underpayment is claimed or found to have occurred.
B. The collector of this tax or any agent or employee
designated in writing by Borough Council is hereby authorized to examine
the books, papers and records of any employer, or supposed employer,
or of any taxpayer or supposed taxpayer in order to verify the accuracy
of any return made, or if no return was made, to ascertain the tax
imposed by this article. Every such employer or supposed employer
or taxpayer or supposed taxpayer is hereby directed and required to
give to the said collector or any other person designated by Borough
Council, the means, facilities, and opportunity for such examination
and investigation as are hereby authorized. The collector of this
tax is hereby authorized to examine any person concerning any income
which was or should have been returned for taxation, and to this end
may compel the production of books, papers and records and the attendance
of all persons before him, whether as parties or witnesses, whom he
believes to have knowledge of such income.
C. Any information gained by the collector of this tax
or any other official or agent designated by Borough Council as a
result of any returns, investigations, hearings or verifications required
or authorized by this article, shall be confidential, except for official
purposes, and except in accordance with proper judicial order, or
as otherwise provided by law, and any person, official, or agent divulging
such information shall be dismissed forthwith and shall be subject
to a fine or penalty of not more than $500 and costs for each offense,
and, in default of payment of such fine and costs, to imprisonment
for not more than 30 days.
All taxes imposed by this article 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
upon whom said taxes are imposed shall be further liable to a penalty
of 1/2% of the amount of said unpaid tax for each month or fraction
of a month of the first six months of nonpayment.
All taxes imposed by this article, together
with all interest and penalties, shall be recoverable by the collector
of this tax as other debts of like amount are recoverable.
[Amended 9-10-1969 by Ord. No. 383]
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 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 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 article,
shall, upon conviction thereof, be sentenced to pay a fine of not
more than $500 for each offense, and costs, and, in default of payment
of such fine and costs, to imprisonment for not more than 30 days.
Such fine shall be in addition to any other penalty imposed by any
other section of this article. The failure of anyone required to file
a return to receive or procure a return form shall not excuse him
from paying the tax.
This article shall not apply to any income on
which it is beyond the legal power of Council to impose the tax or
duties herein provided.