[Adopted 11-14-1966 by Ord. No. 343]
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,[1] 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.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
A.
ASSOCIATION
BUSINESS
COLLECTOR OF THIS TAX
COMPENSATION EARNED OR COMPENSATION PAID OR EARNINGS
EMPLOYER
NET PROFITS
NONRESIDENT
PERSON
RESIDENT
TAXPAYER
The following words and phrases, when used in this
article, shall have the meanings ascribed to them in this section,
except if the context clearly indicates or requires a different meaning:
A partnership, or any other form of unincorporated enterprise,
owned by two or more persons.
Any enterprise, activity, profession or undertaking of any
nature conducted for profit or ordinarily conducted for profit, whether
by an individual, copartnership, or association.
The for the Borough of Leetsdale.
All salaries, wages, commissions, bonuses, incentive payments
or other form of compensation or remuneration, in cash or in kind,
received by an individual and paid, directly or through an agent,
by an employer for services rendered.
Any individual, copartnership, association, corporation,
government body or unit or agency or any other entity, who or that
employs one or more persons on a salary, wage, commission or other
compensation basis.
The net gain from the operation of a business, profession
or enterprise, after provision for all costs and expenses, incurred
in the conduct thereof, either paid or accrued in accordance with
the accounting system used, and without deduction of taxes based on
income.
An individual, copartnership, association or other entity
domiciled outside the Borough of Leetsdale.
Every natural person, copartnership, association, firm or
fiduciary. Whenever used in any clause 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.
An individual, copartnership, association or other entity
domiciled in the Borough of Leetsdale.
A person, whenever an individual, copartnership or association,
required hereunder to file a return on earnings or net profits or
to pay a tax thereon.
B.
The singular shall include the plural and the masculine
shall include the feminine and neuter.
A.
An annual tax for general revenue purposes, at the
rate of 1% is hereby imposed on:
(1)
Salaries, wages, commissions and other compensation
earned or paid after January 1, 1967, by residents of the Borough
of Leetsdale.
(2)
On salaries, wages, commissions and other compensation
earned or paid after January 1, 1967, by nonresidents of the Borough
of Leetsdale for work done or services performed or rendered in the
Borough of Leetsdale.
(3)
On the net profits earned after January 1, 1967, of
businesses, professions or other activities conducted by such residents.
(4)
On net profits earned after January 1, 1967, of businesses,
professions or other activities conducted in the Borough of Leetsdale
by nonresidents.
B.
The tax levied under Subsection A(1) and (2) of this section shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to any person who is employed by or renders services to him. The tax levied under Subsection A(3) and (4) of this section shall relate to and be imposed on 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 persons.
C.
Said tax shall first be levied, collected and paid
with respect to the salaries, wages, commissions and other compensation
and the net profits of businesses, professions or other activities
earned during the period between January 1, 1967, and December 31,
1967. Provided, however, that where the fiscal year of the business,
profession or other activity differs from the calendar year, the tax
shall be applied to that part of the net profits for the fiscal year
as shall be earned from and after January 1, 1967.
[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.
A.
Each employer within the Borough of Leetsdale who
employes one or more persons on a salary, wages, commission or other
compensation basis shall deduct, monthly or more often than monthly,
at the time of the payment thereof, the tax of 1% of salaries, wages,
commissions or other compensation due by the said employers, to the
said employee, and shall file with the collector of this tax on a
form or forms furnished by or obtainable from him, a quarterly return
on the dates specified herein and pay to him the amount of taxes deducted
during said quarters. The quarterly returns shall be made on or before
April 30, for the quarter beginning January 1 and ending March 31;
and on or before July 31, for the quarter beginning April 1 and ending
June 30; and on or before October 31, for the quarter beginning July
1 and ending September 30; and on or before January 31, for the quarter
beginning October 1 and ending December 31 of the preceding year.
B.
On or before February 15 of each year, each employer
shall file a return on a form or forms prescribed by the collector
of this tax setting forth the name and residence of each employee
of said employer during all or any part of the preceding year, the
amounts of salaries, wages, commissions or other compensation earned
during such preceding year by each of such employees, the amount of
taxes deducted and paid to the collector of this tax together with
such other pertinent information as the collector of this tax may
require; provided, however, that the failure or omission by any employer,
either residing within or outside of the Borough, to make such return
and/or to pay such tax shall not relieve the employee from the payment
of such tax and the compliance with such regulations, with respect
to making returns and payment thereof, as may be fixed in this article
or established by the collector of this tax.
[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.
