[Adopted 11-16-1988 by Ord. No. 346]
This article shall be known as the "Parkside Borough Earned
Income Tax Ordinance."
A.
BOROUGH
BOROUGH COUNCIL
OFFICER
TAXABLE YEAR
Except as otherwise indicated by the context, the following definitions
shall apply in addition to those set forth in the Enabling Act:[1]
The Borough of Parkside, Delaware County, Pennsylvania.
The Borough Council of Parkside Borough.
The person or corporation designated from time to time by
resolution of the Borough Council as being responsible for the collection
and reporting of the tax levied by this article.
January 1 to December 31 of any year, provided that any taxpayer
whose books are maintained on a different fiscal year basis may, with
the consent of the officer, report and pay taxes on the basis of such
fiscal year, with suitable adjustment of dates for quarterly returns
as hereinafter set forth.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et
seq.
B.
Use of the masculine gender shall include the feminine and neuter,
and reference to the masculine singular shall include the plural.
The provisions of Sections 13 and 14 of the Local Tax Enabling
Act (Act No. 511 of 1965),[1] its supplements and amendments are incorporated herein
by reference, except that where options are provided in said Sections
13 and 14, this article shall designate the option selected, and except
that if this article shall provide to the contrary, the provisions
of this article shall control.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et
seq.
A tax for general revenue purposes in the amount of 1/2 of 1%
is hereby imposed on earned income, including, inter alia, salaries,
wages, commissions, bonuses, incentive payments, fees, tips and other
compensation received by residents of the Borough of Parkside, and
on earned income, including, inter alia, salaries, wages, commissions,
bonuses, incentive payments, fees, tips and other compensation received
by nonresidents of the Borough of Parkside, for work done or service
performed or rendered in the Borough of Parkside and on the net profits
received from businesses, professions or other activities conducted
by residents of the Borough of Parkside, and the net profits received
from businesses, professions or other activities conducted in the
Borough of Parkside by nonresidents of the Borough of Parkside during
the period beginning on the first day of January A.D. 1989, or the
effective date of this article, whichever is later, and continuing
for each taxable year thereafter.
A.
Net profits. Every taxpayer making net profits in 1989 and in any
year succeeding 1989 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 13IIIA(1)(ii)
and (2) through (5), inclusive, of the Local Tax Enabling Act, its
supplements and amendments.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et
seq.
B.
Earned income. For 1989 and each year succeeding the year 1989, every
taxpayer shall make and file final returns and pay the taxes due all
as provided in Section 13IIIB, first paragraph, of the Local Tax Enabling
Act, its supplements and amendments.[2]
[2]
Editor's Note: See now 53 P.S. § 6924.101 et
seq.
C.
Quarterly returns. Every taxpayer who is employed for a salary, wage
or other compensation and who received any earned income not subject
to the provisions relating to collection at 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 13IIIB(2) of the Local Tax Enabling Act, its supplements and
amendments.[3]
[3]
Editor's Note: See now 53 P.S. § 6924.101 et
seq.
A.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the corporate limits of the Borough
of Parkside shall deduct the tax imposed by this article on the earned
income due to his employee or employees and shall file quarterly returns
and final returns and pay quarterly to the officer the amount of taxes
deducted, all as set forth in Section 13IV of said Local Tax Enabling
Act, its supplements and amendments,[1] commencing January 1, 1989.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et
seq.
B.
Every employer who discontinues business prior to December 31 of
any year shall, within 30 days after discontinuance of business, file
the returns and withholding statements hereinabove required and pay
the tax due.
C.
No employer shall be required to register, deduct taxes, file returns
or pay taxes in the case of domestic servants.
The Income Tax Officer shall be selected from time to time by
resolution and shall receive such compensation for his services and
expenses as determined from time to time by the Borough Council. Such
officer shall have the powers and duties, and shall be subject to
the penalties provided in the Local Tax Enabling Act, its supplements
and amendments.
The tax imposed in § 167-21 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 Borough Council to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
A.
Payment of any tax on income to a state other than Pennsylvania,
or to any political subdivision thereof by residents thereof, pursuant
to any state or local law, to the extent that such income includes
salaries, wages, commissions, bonuses, incentive payments, fees, tips
and other compensation or net profits of businesses, professions or
other activities but in such proportions as hereinafter set forth
shall be credited to and allowed as a deduction from the liability
of such person for the tax imposed by this article on salaries, wages,
commissions, bonuses, incentive payments, fees, tips and other compensation
or net profits of businesses, professions or other activities, if
residents of the Borough of Parkside receive credits and deduction
of a similar kind to a like degree from the tax on income imposed
by the other state or political subdivision thereof.
B.
Where a credit or a deduction is allowable, it shall be allowed in
proportion to the concurrent periods for which taxes are imposed by
the other state or respective political subdivisions, but not in excess
of the amount previously paid for a concurrent period.
A.
In enforcing the collection of the tax hereby levied, the officer
shall have all the remedies prescribed by the Enabling Act[1] and shall be entitled to add to the amount of any delinquent
tax or debt created by the failure to pay or collect at one source
such taxes plus interest at the rate of 6% per annum, plus 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.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et
seq.
B.
In addition, any taxpayer violating or conspiring to violate any
provision of this article or the Enabling Act shall, upon conviction,
be subject to a fine of not more than $600, or in default of payment
thereof, a sentence of imprisonment not exceeding 30 days.
