Township of South Fayette, PA
Allegheny County
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Table of Contents
Table of Contents
[Adopted 11-8-1967 by Ord. No. 72]
This article is enacted pursuant to the authority granted by Act No. 511 of 1965, effective January 1, 1966 (known as the "Local Tax Enabling Act")[1] and shall be known as the "Earned Income Tax." The provisions hereof shall become effective on the first day of January, 1968.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
The provisions of Section 13 of the Local Tax Enabling Act (Act No. 511 of 1965)[1] are incorporated herein by reference, except that where options are provided in said Section 13, this article designates the option selected, and except as where hereinafter specifically provided otherwise.
[1]
Editor's Note: See 53 P.S. § 6913.
[Amended 11-16-1998 by Ord. No. 409]
A tax for general revenue purposes in the amount of 1/2 of 1% is hereby imposed on salaries, wages, commissions and other compensations earned by residents of the Township of South Fayette, Allegheny County, Pennsylvania, and on salaries, wages, commissions and other compensation earned during said period by nonresidents of the Township of South Fayette for work done or services performed or rendered in the Township of South Fayette and on the net profits earned during said period from businesses, professions or other activities conducted by residents of the Township of South Fayette and on the net profits earned during said period from businesses, professions or other activities conducted in the Township of South Fayette by nonresidents.
A. 
Net profits. Every taxpayer making net profits in any year shall file a declaration of his estimated net profits for the current year and shall pay the tax due thereon, in quarterly installments, and shall file a final return and pay to the Officer the balance of the tax due, all as provided in Section 13 III, A(1) of the Local Tax Enabling Act and other sections.[1]
[1]
Editor's Note: See Subsection IIIA(1) of 53 P.S. § 6913.
B. 
Earned income. Every taxpayer shall make and file final returns and pay the taxes due, all as provided in Section 13, IIIB, first paragraph, of the Local Tax Enabling Act.[2]
[2]
Editor's Note: See Subsection IIIB of 53 P.S. § 6913.
C. 
Quarterly returns. 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 the source shall make and file with the Officer quarterly returns and shall pay quarter-annually the amount of tax shown as due on such returns, all as provided in Section 13, IIIB(2) of the Local Tax Enabling Act.[3]
[3]
Editor's Note: See Subsection IIIB(2) of 53 P.S. § 6913.
A. 
Every employer having an office, factory, workshop, branch warehouse or other place of business within the Township of South Fayette shall deduct the tax imposed by this article on the earned income due to his employee or employees and shall file quarterly returns and pay quarterly to the Officer the amount of taxes deducted, all as set forth in Section 13, IV, of said Local Tax Enabling Act.[1]
[1]
Editor's Note: See Subsection IV of 53 P.S. § 6913.
B. 
Every employer who discontinues business shall, within 30 days after discontinuing of business, file returns and withholding statements hereinabove required and pay the tax due.
C. 
No employer shall be required to register, deduct taxes, file returns or pays taxes in the case of domestic servants.
The Income Tax Officer shall be selected from time to time by resolution of and shall receive such compensation for his services and expenses as determined from time to time by the Board of Commissioners of South Fayette Township. Such Officer shall have the powers and duties and be subject to the penalties provided in the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of the 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; any person who refuses to permit the Officer or any agent designated by him to examine his books, records and papers; and any person who makes any incomplete, false or fraudulent returns or attempts to do anything whatsoever to avoid the payment of the whole or any part of the tax imposed by this article by avoiding the full disclosure of the amount of his net profits or earnings shall, upon summary conviction thereof before any District Justice, 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 in the Allegheny County Jail or the Allegheny County Workhouse for a period not exceeding 30 days.
[Amended 7-11-1988 by Ord. No. 359; 11-16-1998 by Ord. No. 409]
B. 
Any person who divulges any information which is confidential under the provisions of this article shall, upon summary conviction thereof before any District Justice, 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 in the Allegheny County Jail or the Allegheny County Workhouse for a period not exceeding 30 days.
[Amended 7-11-1988 by Ord. No. 359; 11-16-1998 by Ord. No. 409]
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 the forms required for making the declarations or returns required by this article shall not excuse him for making such declarations or returns.
The tax imposed in § 220-3 of this article shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of the Township of South Fayette to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.