[Adopted 10-26-1972 by Ord. No. WT-1-72]
A.
ASSOCIATION
BUSINESS
CORPORATION
CURRENT YEAR
DOMICILE
EARNED INCOME
EMPLOYER
INCOME TAX OFFICER
NET PROFITS
NONRESIDENT
PERSON
PRECEDING YEAR
RESIDENT
SUCCEEDING YEAR
TAXPAYER
The following words and phrases, when used in this
article, shall have the meanings ascribed to them in this section,
except where the context clearly indicates or requires a different
meaning:
A partnership, limited partnership, or any other unincorporated
group of two or more persons.
An enterprise, activity, profession, or any other undertaking
of an unincorporated nature conducted for profit or ordinarily conducted
for profit whether by a person, partnership, association or any other
entity.
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.
The calendar year for which the tax is levied.
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 place in which a man has voluntarily
fixed the habitation of himself and his family, 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.
Salaries, wages, commission, 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,
periodic payments for sickness and disability 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 supplement programs, including, but not limited to, programs
covering hospitalization, sickness, disability or death, supplemental
unemployment benefits, strike benefits, social security and retirement.
A person, partnership, association, corporation, governmental
body or unit or agency, or any other entity employing one or more
persons for a salary, wage, commission or other compensation.
Person, public employee or private agency designated by the
Board of Supervisors of the Township of White to collect and administer
the provisions of this article (hereinafter referred to as "Officer").
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.
A person, partnership, association, or other entity domiciled
outside the Township of White.
A natural person.
The calendar year before the current year.
A person, partnership, association, or other entity domiciled
in the Township of White.
The calendar year following the current year.
A person, partnership, association, or any other entity,
required hereunder to file a return of earned income or net profits,
or to pay a tax thereon.
B.
In this article the singular shall include the plural,
and the masculine shall include the feminine and the neuter.
A.
A tax for general revenue purposes of 1/2 of 1% is
hereby imposed on the following:
(1)
Earned income received on or after January 1, 1973,
by individual residents of the Township of White and earned income
earned on or after January 1, 1973, by individual nonresidents of
the Township of White in the Township of White.
(2)
Net profits earned on or after January 1, 1973, by
residents of the Township of White and net profits earned on or after
January 1, 1973, in the Township of White by nonresidents of the Township
of White.
B.
The tax levied under Subsection A(1) herein shall relate to and be imposed upon earned income paid by an employer or on his behalf to a person who is employed by him. The tax levied under Subsection A(2) herein shall relate to and be imposed on the net profits of any business, profession or other activity.
C.
The tax levied by this article shall be applicable
to earned income received and to net profits earned in the period
beginning January 1 and ending December 31, 1973.
A.
Net profits.
(1)
Every taxpayer making any net profits shall, as the
Board of Supervisors of the Township of White elects:
(a)
Pay to the Officer an annual payment of tax
due on or before April 15 of the succeeding year for the period beginning
January 1 and ending December 31 of the current year.
(b)
On or before April 15 of the current year, make
and file with the Officer, on a form prescribed or approved by the
Officer, a declaration of his estimated net profits during the period
beginning January 1 and ending December 31 of the current year, and
pay to the Officer 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.
(2)
Where the Board of Supervisors of the Township of
White elects to require the filing of a declaration and quarterly
payments, a taxpayer who first anticipates any net profits after April
15 of the current year shall make and file the declaration hereinabove
required on or before June 15 of the current year, September 15 of
the current year, or December 31 of the current year, whichever of
these dates next follows the date on which the taxpayer first anticipates
such net profit, and pay to the Officer in equal installments the
tax due thereon on or before the quarterly payment dates which remain
after the filing of the declaration.
(3)
Where the Board of Supervisors of the Township of
White requires a declaration of estimated net profits and quarterly
payments of tax due on such profits, every taxpayer shall, on or before
April 15 of the succeeding year, make and file with the Officer, on
a form prescribed or approved by the Officer, a final return showing
the amount of net profits earned during the period beginning January
1 of the current year, and ending December 31 of the current year,
the total amount of tax due thereon and the total amount of tax paid
thereon. At the time of filing the final return, the taxpayer shall
pay to the Officer the balance of tax due or shall make demand for
refund or credit in the case of overpayment. Any taxpayer may, in
lieu of paying the fourth quarterly installment of his estimated tax,
elect to make and file with the Officer on or before January 15, of
the succeeding year, the final return as hereinabove required.
(4)
The Officer is hereby authorized to provide by regulation
for the making and filing of adjusted declarations of estimated net
profits, and for the payments of the estimated tax in cases where
a taxpayer, who has filed the declaration hereinabove required, anticipates
additional net profits not previously declared or finds that he has
overestimated his anticipated net profits.
(5)
Every taxpayer who discontinues business prior to
December 31 of the current year shall, within 30 days after the discontinuance
of business, file his final return as hereinabove required and pay
the tax due.
B.
Earned income.
(1)
Annual earned income tax return. At the election of the Board of Supervisors of the Township of White, every taxpayer shall, on or before April 15 of the succeeding year, make and file with the Officer, on a form prescribed or approved by the Officer, a final return showing the amount of earned income received during the period beginning January 1 of the current year, and ending December 31 of the current year, the total amount of tax due thereon, the amount of tax paid thereon, the amount of tax thereon that has been withheld pursuant to the provisions of § 282-4 of this article relating to the collection at source and the balance of tax due. At the time of filing the final return, the taxpayer shall pay the balance of the tax due or shall make demand for refund or credit in the case of overpayment.
(2)
Earned income not subject to withholding. Every taxpayer who is employed for a salary, wage, commission or other compensation and who received any earned income not subject to the provisions of § 282-4 of this article relating to collection at source shall, as the Board of Supervisors of the Township of White elects:
(a)
Make and file with the Officer, on a form prescribed
or approved by the Officer, an annual return setting forth the aggregate
amount of earned income not subject to withholding by him during the
period beginning January 1 and ending December 31 of the current year,
and such other information as the Officer may require, and pay to
the Officer the amount of tax shown as due thereon on or before April
15 of the succeeding year.
(b)
Make and file with the Officer, on a form prescribed
or approved by the Officer, a quarterly return 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, setting forth
the aggregate amount of earned income not subject to withholding by
him during the 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, and subject to
the tax, together with such other information as the Officer may require.
Every taxpayer making such return shall, at the time of filing thereof,
pay to the Officer the amount of tax shown as due thereon.
A.
Every employer within the Township of White who employs
one or more persons for a salary, wage, commission or other compensation,
other than domestic servants, who has not previously registered, shall,
within 15 days after becoming an employer, register with the Officer
his name and address and such other information as the Officer may
require.
B.
Every employer within the Township of White who employs
one or more persons for a salary, wage, commission or other compensation,
other than domestic servants, 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 of taxes
deducted on a form prescribed or approved by the Officer, and pay
to the Officer 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. Every employer, at his election, may pay to the
Officer monthly the amount of taxes withheld. In such cases, payments
of tax shall be made to the Officer on or before the last day of the
month succeeding the month for which the tax was withheld.
C.
On or before February 15 of the succeeding year, every
employer shall file with the Officer on forms prescribed or approved
by him:
(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 Officer for the period beginning January 1 of the
current year, and ending December 31 of the current year, and such
other information as may be required.
(2)
A return 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 employers
name, address and social security number, the amount of earned income
paid to the employee during said period, the amount of tax deducted,
the amount of tax paid to the Officer, and such other information
as the Officer may require. Every employer shall furnish a copy 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 hereinabove required and pay the tax
due.
E.
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.
It shall be the duty of the Officer to collect and
receive the taxes, fines and penalties imposed by this article. It
shall also be his duty to keep a record showing the amount received
by him from each person paying the tax and the date of such receipt.
B.
The Officer is hereby charged with the administration
and enforcement of the provisions of this article, and is hereby empowered
to prescribe, adopt, promulgate and enforce, rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article or including provisions for the reexamination and
correction of declarations and returns, and of payments alleged or
found to be incorrect, or as to which an overpayment is claimed or
found to have occurred, and to make refunds in case of overpayment,
and to prescribe forms necessary for the administration of this article.
No rule or regulation of any kind shall be enforceable unless it has
been approved by the Board of Supervisors of the Township of White.
A copy of such rules and regulations currently in force shall be available
for public inspection.
C.
The Officer and agents designated by him are 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 declaration or return, or if no
declaration or return was filed, to ascertain the tax due. Every employer
or supposed employer, and every taxpayer or supposed taxpayer, is
hereby directed and required to give the Officer or to any agent designated
by him the means, facilities and opportunity for such examination
and investigations as are hereby authorized.
D.
Any information gained by the Officer, his agents,
or by any other official or agent of the Township of White as a result
of any declarations, returns, investigations, hearings or verifications
required or authorized by this article shall be confidential, except
for official purposes, and except in accordance with a proper judicial
order or as otherwise provided by law.
E.
Any person aggrieved by any action of the Officer
shall have the right to appeal as provided by law.
The Income Tax Officer shall receive such compensation
as determined by the Board of Supervisors of the Township of White
except that in no case shall such compensation be based on a percentage
or commission.
The Income Tax Officer shall have at least an
annual examination of his books, accounts and records by a certified
public accountant, a firm of certified public accountants, a competent
independent public accountant, or a firm of independent public accountants
appointed by the Board of Supervisors. The reports of the audit shall
be presented to the Board of Supervisors. No further or additional
audit shall be performed by elected or appointed auditors.
A.
The Officer may sue in the name of the Township of
White for the recovery of taxes due and unpaid under this article.
B.
Any suit brought to recover the tax imposed by this
article shall be begun within three years after such tax is due or
within three years after the declaration or return has been filed,
whichever date is later; provided, however, that this limitation shall
not prevent the institution of a suit for the collection of any tax
due or determined to be due in the following cases:
(1)
Where no declaration or return was filed by any person
although a declaration or return was required to be filed by him under
provisions of this article, there shall be no limitation.
(2)
Where an examination of the declaration or return
filed by any person, or of other evidence relating to such declaration
or return in the possession of the Officer, reveals a fraudulent evasion
of taxes, there shall be no limitation.
(3)
In the case of substantial understatement of tax liability
of 25% or more and no fraud, suit shall be begun within six years.
(4)
Where any person has deducted taxes under the provisions
of this article and has failed to pay the amounts so deducted to the
Officer, there shall be no limitation.
(5)
This section shall not be construed to limit the Board
of Supervisors from recovering delinquent taxes by any other means
provided by the Act of June 25, 1947 (P.L. 1145), as amended.
If for any reason the tax is not paid when due,
interest at the rate of 6% per annum on the amount of said 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.
The Officer is hereby authorized to accept payment
under protest of the amount of tax claimed by the Township of White
in any case where any person disputed the validity or amount of the
claim of the Township of White. If it is thereafter judicially determined
by a court of competent jurisdiction that there has been overpayment
to the Officer, the amount of the overpayment shall be refunded to
the person who paid under protest.
The tax imposed by this article shall not apply:
A.
To any person as to whom it is beyond the legal power
of the Township of White to impose the tax herein provided for under
the Constitution of the United States and the Constitution and laws
of the Commonwealth of Pennsylvania.
B.
To institutions or organizations operated for public,
religious, educational or charitable purposes; to institutions or
organizations not organized or operated for private profit; or to
trusts and foundations established for any of the said purposes.
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 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 said fine and costs to be imprisoned in the Indiana County Jail
for a period not exceeding 30 days.[1]
B.
Any person who divulges any information which is confidential under the provisions of § 282-5D of 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 said fines and costs to be imprisoned in the Indiana County Jail for a period not exceeding 30 days.[2]
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.
The provisions of this article shall become
effective January 1, 1973, and shall be regarded in a continuing tax
and will not be reenacted or readvertised on an annual basis hereafter,
although it will be effective on a calendar year basis beginning January
1, 1973, and continuing thereafter.
