[Adopted 12-27-1966 by Ord. No. 18-66]
The following paragraphs of § 13 of the Local Tax Enabling Act, Act No. 511 of 1965,[1] are incorporated herein by reference thereto, as if set forth at length therein:
Section
Title
I
Definitions
II
Imposition of Tax
III
Declaration and Payment of Tax
IV
Collection at Source
V
Powers and Duties of Officer
VI
Compensation of Income Tax Officer
VII
Suit for Collection of Tax
VIII
Interest and Penalties
IX
Fines and Penalties for Violation of Ordinances or Resolutions
[1]
Editor's Note: See 53 P.S. § 6913.
[Amended 3-7-2001 by Ord. No. 563-01]
The Council of the Municipality of Murrysville hereby elects that, on or before April 15 of the current year, every taxpayer making a net profit or earned income make and file with the Director of the Department of Tax Collection, on a form prescribed or approved by the Director, a declaration of his estimated net profit or earned income during the period beginning January 1 and ending December 31 of the current year and further, to pay the Director of the Department of Tax Collection 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.
A. 
An annual tax for general revenue purposes of 1/2 of 1% for the years up to and including Tax Year 2021, and a rate of 0.7 of 1% for Tax Year 2022 and subsequent years is hereby imposed on salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received, whether directly or through an agent, and whether in cash or in property, on the net income from the operation of a business, profession or other activity, 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 for taxes based on income. There shall not be included in such earned income wages or compensation paid to persons on active military service; periodic payments for sickness or disability, other than regular wages received during periods 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. There shall not be included in net profits the net income of corporations.
[Amended 11-3-2021 by Ord. No. 1038-21[1]]
[1]
Editor's Note: This ordinance also provided that the Franklin Regional School Districts annual share of the earned income tax shall remain at 1/2 of 1% in Tax Year 2021, Tax Year 2022, and each year thereafter.
B. 
From and after 1967, every taxpayer making net profits or earned income in any succeeding year shall file a declaration as set forth hereinbefore and shall pay the tax due thereon in quarterly installments and shall file a final return and pay to said Director the balance of the tax due, as is provided in § 13IIIA(1) of the Local Tax Enabling Act of 1965.[2]
[2]
Editor's Note: See 53 P.S. § 6901 et seq.
A. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the taxing jurisdiction imposing a tax on earned income or net profits within the taxing district 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 Director his name and address and such other information as the Director may require.
B. 
Returns.
(1) 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the taxing jurisdiction imposing a tax on earned income or net profits within the taxing district 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 Director 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.
(2) 
Such return, unless otherwise agreed upon between the Director 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 such preceding three-month period and the total tax deducted therefrom and paid with the return.
(3) 
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 Director to file his return and pay the tax monthly. In such cases, payments of tax shall be made to the Director 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 Director:
(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 Director 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 and the amount of tax paid to the Director. 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 § 206-12, 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. 
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 Director 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 before any District Justice or court of competent jurisdiction in the county or counties in which the political subdivision imposing the tax is located, 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.
[Amended 12-16-1991 by Ord. No. 305-91]
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.
[Amended 12-16-1991 by Ord. No. 305-91]
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.
[Amended 3-7-2001 by Ord. No. 563-01; 7-3-2002 by Ord. No. 601-02]
It shall be the duty of the Director of the Department of Tax Collection of the Municipality of Murrysville or any other designated receiver of taxes to collect and receive the taxes imposed by this article, in accordance with adopted rules and regulations of the Municipality of Murrysville Council.[1]. It shall also be the duty of the Director of the Department of Tax Collection of the Municipality of Murrysville or any other designated receiver of taxes, in addition to keeping records now required by law, to keep a record showing the amount received by him for each taxpayer and the date of such receipt. Said Director of the Department of Tax Collection shall be selected from time to time by resolution of the Council of the Municipality of Murrysville and shall receive such compensation for his services and expenses as determined from time to time by the Council of the Municipality of Murrysville. Such Director shall have the powers and duties and be subject to the penalties provided in the Local Tax Enabling Act. He shall also be required to post such bond as may be required by the laws of the Commonwealth of Pennsylvania.
[1]
Editor's Note: Said rules and regulations are on file in municipal offices.
[Amended 3-7-2001 by Ord. No. 563-01]
The various books and records of the Director of the Department of Tax Collection, as required hereby, shall be audited as set forth and provided for in § 11 of the Local Tax Enabling Act.
[Added 1-16-1968 by Ord. No. 27-68]
Notwithstanding any other provision hereof, this article shall continue in effect from year to year with all dates set forth herein applicable to the then-current year or succeeding year.