The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section:
ASSOCIATION
A partnership, a limited partnership or any other unincorporated
group of two or more persons.
BUSINESS
An enterprise, activity or profession or any other undertaking
of an unincorporated nature conducted for profit or ordinarily conducted
for profit, whether by a person, partnership or 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 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.
[Amended 4-4-1989 by Ord. No. 109]
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 by governmental agencies 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
The person, public employee or private agency designated
by the 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 Township of Limerick.
RESIDENT
A person, partnership or association or any other entity
domiciled in the Township of Limerick.
TAXPAYER
A person, partnership or association or any other entity
required hereunder to file a return of earned income or net profits
or to pay a tax thereon.
The Income Tax Officer shall receive such compensation
for his services and expenses as determined from time to time by the
Board of Supervisors of the Township of Limerick.
The Income Tax Officer shall demand, receive
and collect from all corporations, political subdivisions, associations,
companies, firms or individuals employing persons owing delinquent
earned income taxes or whose wives owe delinquent earned income taxes,
upon the presentation of a written notice in demand under oath or
affirmation, containing the name of the taxable or the husband thereof
and the amount of tax due. Upon the presentation of such written notice
and demand, it shall be the duty of any corporation, political subdivision,
association, company, firm or individual to collect, from the wages,
commissions or earnings of such individual employees then owing or
that shall, within 60 days thereafter, become due or from any unpaid
commissions or earnings of any such taxable in its or his possession
or that shall, within 60 days thereafter, come into its or his possession,
a sum sufficient to pay the respective amount of the delinquent earned
income taxes and costs shown upon the written notice or demand and
to pay the same to the Income Tax Officer of the Township of Limerick
within 60 days after such notice shall have been given. Such corporation,
political subdivision, association, firm or individual shall be entitled
to deduct from the moneys collected from each employee the costs incurred
from the extra bookkeeping necessary to record such transactions,
not exceeding 2% of the amount of money so collected and paid over
to the Income Tax Officer. Upon the failure of any such corporation,
political subdivision, association, company, firm or individual to
deduct the amount of such taxes or to pay the same over to the Income
Tax Officer, less the cost of bookkeeping involved in such transaction,
as above provided, within the time hereby required, such corporation,
political subdivision, association, company, firm or individual shall
forfeit and pay the amount of such tax for each such taxable whose
taxes are not withheld and not paid over, together with a penalty
of 10% added thereto, to be recovered by an action of assumpsit in
a suit to be instituted by the Income Tax Officer or by the proper
authorities of the Township of Limerick, as debts of like amount are
now by law recoverable, except that such person shall not have the
benefit of any stay of execution or exemption law.
Upon presentation of a written notice and demand
under oath or affirmation to the State Treasurer or any other fiscal
officer of the Commonwealth of Pennsylvania or its boards, authorities,
agencies or commissions, it shall be the duty of the Treasurer or
Officer to deduct from the wages then owing or that shall, within
60 days thereafter, become due to any employee a sum sufficient to
pay the respective amount of the delinquent earned income taxes and
costs shown on the written notice. The same shall be paid to the Income
Tax Officer of the Township of Limerick within 60 days after such
notice shall have been given.
The Township of Limerick, in accordance with
the authority granted it by Section 21 of the Act of December 31,
1965, No. 511, known as the "Local Tax Enabling Act," shall have the power to collect unpaid earned income 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.