[Adopted 11-28-1966 by Ord. No. 970]
The following words and phrases when used in
this article shall have the meaning ascribed to then 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 intentions 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
hone. 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.
Compensation as determined under Section 303 of the Act of
March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of I971,"[1] and regulations in 61 Pa. Code Part I, Subpart B, Art. V (relating to personal income tax). Employee business expenses are allowable deductions as determined under Article III of the Tax Reform Code of 1971. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
[Amended 7-14-2003 by Ord. No. 2-2003]
Any natural person who is a resident of the Borough of Ingram.
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.
Person, public employee or private agency designated by the
Borough Council of the Borough of Ingram to collect and administer
the tax on earned income and net profits.
The net income from the operation of a business, profession
or other activity, except corporations, determined under Section 303
of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform
Code of 1971,"[2] and regulations in 61 Pa. Code Part I, Subpart B, Art.
V (relating to personal income tax). The term does not include income
which is not paid for services provided and which is in the nature
of earnings from an investment. For taxpayers engaged in the business,
profession or activity of farming, the term shall not include:
[Amended 7-14-2003 by Ord. No. 2-2003]
Any interest earnings generated from any monetary
accounts or investment instruments of the farming business;
Any gain on the sale of farm machinery;
Any gain on the sale of livestock held 12 months
or more for draft, breeding or dairy purposes;
Any gain on the sale of other capital assets
of the farm.
A person, partnership, association or other entity domiciled
outside the Borough of Ingram.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the Borough of Ingram.
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.
A.
A tax for general revenue purposes of 1% is hereby
imposed upon the following for the calendar year 1967, and each calendar
year thereafter without annual reenactment:
(1)
Salaries, wages, commissions and other compensation
earned on and after January 1, 1967, by residents of the Borough of
Ingram;
(2)
Salaries, wages, commissions and other compensation
earned on and after January 1, 1967, by nonresidents of the Borough
of Ingram for work done or services performed or rendered in the Borough
of Ingram;
(3)
Net profits earned on and after January 1, 1967, of
business, professions and other activities conducted by resident of
the Borough of Ingram; and
(4)
Net profits earned on and after January 1, 1967, of
businesses, professions and other activities conducted in the Borough
of Ingram by nonresidents.
B.
The tax levied under Subsection A(1) and (2) herein shall relate to, and be imposed upon, salaries, wages, commissions and other compensation paid by an employer, or on his behalf, to any person who is employed by or renders services to him. The tax levied under Subsection A(3) and (4) herein shall relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or any proprietor, either individually or in association with some other person or persons.
A.
Net profits.
(1)
Every taxpayer making net profits shall on or before
April 15, 1967, and on the same date in each succeeding year, make
and file with the Officer, on a form prescribed or approved by the
Officer, a declaration of his estimated annual net profits during
the period beginning January 1, 1967, an ending December 31, 1967,
and each succeeding year, and shall pay to the Officer in four equal
quarterly installments the tax due thereon as follows: 1/4 on April
15, 1967; 1/4 on June 15, 1967; and 1/4 on September 15, 1967; and
the final 1/4 on January 15, 1968. Similar dates shall be utilized
in each year subsequent to the year 1967.
(2)
Any taxpayer who first anticipates any net profit
after April 15, 1967, shall make and declare the declaration hereinabove
required on or before the quarterly payment date next following such
anticipation, and pay to the officer in equal installments the tax
due thereon on or before the succeeding quarterly payment dates which
remain after the filing of the declaration.
(3)
Every taxpayer shall on or before April 15, 1967,
and on the same date of each 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, 1967, and ending December 31, 1967, and for each
subsequent year thereafter, 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 31 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 estimate 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, and prior to December 31 of each succeeding 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. Every taxpayer shall
on or before April 15, 1968, and on or before April 15 of each 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, 1967, and ending December
31, 1967, and for succeeding years showing the amount of earned income
received during the period beginning January 1 and ending December
31 of each succeeding year, the total amount of tax due thereon, the
amount of tax thereon that has been withheld pursuant to the provisions
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 relating
to the collection at source shall make and file with the Officer on
a form prescribed or approved by the Officer a quarterly return on
or before April 30, 1967, July 31, 1967, October 31, 1967, and January
31, 1968, and on the same dates of each succeeding year, setting forth
the aggregate amount of earned income not subject to withholding by
him during the three-month periods ending March 31, 1967, June 30,
1967, September 30, 1967, and December 31, 1967, respectively, and
on the same dates of each succeeding year, 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 having an office, factory, workshop,
branch, warehouse or other place of business within the Borough, 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
Officer his name and address and such other information as the Officer
may require.
B.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the Borough 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 his employee or employees, and shall, on or before April 30, 1967,
July 31, 1967, October 31, 1967, and January 31, 1968, and on or before
the same dates of each succeeding year thereafter file a return and
pay to the Officer the amount of taxes deducted during the preceding
three-month period ending March 31, 1967, June 30, 1967, September
30, 1967, and December 31, 1967, respectively, and for the corresponding
three-month periods of each succeeding year thereafter. Such return
unless otherwise agreed upon between the Officer and employer shall
show the name and social security number of each employee, the earned
income of such employee during such preceding three-month period,
the tax deducted therefrom, the political subdivision imposing the
tax upon the employee, the total earned income of all such employees
during the preceding three-month period, and the total tax deducted
therefrom and paid within the return. 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 Borough shall be required by the Officer to file his
return and pay the tax monthly. 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 28, 1968, and on or before February
28 of each succeeding year thereafter, every employer shall file with
the Officer:
(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, 1967,
and ending December 31, 1967, and for each succeeding year thereafter.
(2)
A return withholding statement for each employee employed
during all or any part of the period beginning January 1, 1967, and
ending December 31, 1967, and for each succeeding year thereafter
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 subdivision imposing the
tax upon such employee, the amount of tax paid to the Officer. 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, 1967, and prior to December 31 of each succeeding 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 § 167-9 hereof, 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 of 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 or business paying the tax and the date of
such receipt.
B.
Bond; joint bond with School District.
(1)
Each officer, before entering upon his official duties
shall give and acknowledge a bond to the Borough. If the Council of
the Borough shall by resolution designate any bond previously given
by the Officer as adequate, such bond shall be sufficient to satisfy
the requirements of this subsection.
(2)
Such bond shall be joint and several with one more
corporate sureties which shall be surety companies authorized to do
business in the Commonwealth of Pennsylvania and duly licensed by
the Insurance Commissioner of the Commonwealth of Pennsylvania.
(3)
Such bond shall be conditioned upon the faithful discharge
by the Officer, his clerks, assistants and appointees of all trusts
confided in him by virtue of his office, and upon the faithful execution
of all duties required of him by virtue of his office, upon the just
and faithful accounting or payment over, according to law, of all
monies and all balances thereof paid to, received or held by him by
virtue of his office and upon the delivery to his successor or successors
in office of all books, papers, documents or other official things
held in right of his office.
(4)
Such bond shall be taken in the name of the Borough
of Ingram or jointly in the names of the Montour School District and
the Borough of Ingram and shall be for the use of such political subdivision
or subdivisions appointing the Officer where the same Officer is appointed
by the School District and the Borough, and for the use of such other
person or persons for whom the money shall be collected or received,
or as his or her interest shall otherwise appear, in case of a breach
of any of the conditions thereof by the acts or neglect of the principal
on the bond.
(5)
The Borough, or if a joint bond is provided to the
School District and the Borough, either political subdivision or any
person may sue upon the said bond in its or his own name for its or
his own use.
(6)
Such bond shall contain the name or names of the surety
company or companies bound thereon. The Borough, or the School District
and the Borough if a combined bond is provided, shall fix the amount
of the bond at an amount equal to the maximum amount of taxes which
may be in the possession of the Officer at any given time.
(7)
The Borough, or the School District and the Borough
if a combined bond is provided, may, at any time, upon cause shown
and due notice to the Officer, and his surety or sureties, require
or allow the substitution or the addition of a surety company acceptable
to the Borough, or the School District and the Borough as the case
may be, for the purpose of making the bond sufficient in amount, without
releasing the surety or sureties first approved from any accrued liability
or previous action on such bond.
(8)
The Borough, or the School District and the Borough,
as the case may be, shall designate the custodian of the bond required
to be given by the Officer.
(9)
The Officer charged with the administration and enforcement
of the provisions of this article 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,
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 cases of overpayment for any period of time not
to exceed six years subsequent to the date of payment of the sum involved,
and to prescribe forms necessary for the administration of this article.
No rule and regulation of any kind shall be enforceable until it has
been approved by resolution of the Borough Council of the Borough.
A copy of such rules and regulations currently in force shall be available
for public inspection.
C.
With the prior approval of the Borough Council of
the Borough, the Officer shall refund, on petition of and proof by
the taxpayer, earned income tax paid on the taxpayer's ordinary and
necessary business expenses, to the extent that such expenses are
not paid by the taxpayer's employer.
D.
The Officer and agents designated by him are hereby
authorized to examine the books, papers and records or any employer
of any taxpayer or of any person whom the Officer reasonably believes
to be an employer or 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 and every taxpayer and every
person whom the Officer reasonably believes to be an employer or taxpayer
is hereby directed and required to give to the Officer, or to any
agent designated by him, the means, facilities and opportunity for
such examination and investigations as are hereby authorized.
E.
Any information gained by the Officer, his agents,
or by any other official or agent of the Borough, as a result or any
declaration, 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.
F.
The Officer is authorized to establish different filing,
reporting and payment dates for taxpayers whose fiscal years do not
coincide with the calendar year.
The Income Tax Officer shall receive such compensation
for his services and expenses as determined by the Borough Council
of the Borough from time to time.
A.
The Officer may sue in the name of the Borough 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
the 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 deducted taxes under the provisions
of this article, and has failed to pay the amounts so deducted to
the Officer, or where any person has willfully failed or omitted to
make the deductions required by this section, there shall be no limitation.
(5)
This section shall not be construed to limit the governing
body from recovering delinquent taxes by any other means provided
by this chapter.
C.
The Officer may sue for recovery of an erroneous refund,
provided that such suit is begun two years after making such refund,
except that the suit may be brought within five years if it appears
that any part of the refund was induced by fraud or misrepresentation
or material fact.
If for any reason the tax is not paid when due,
interest at the rate of 6% per annum on the amount of paid 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, or who fails, neglects or refuses to deduct or
withhold the tax from his employees, any person who refuses to permit
the Officer or any agent designated by him to examine his books, records,
and papers, any person who knowingly makes any incomplete, false or
fraudulent return, or who 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 Magistrate or court of competent jurisdiction in Allegheny
County, be sentenced to pay a fine of not more than $500 for each
offense, and costs, and in default or payment of said fine and costs,
to be imprisoned for a period not exceeding 30 days in the Allegheny
County Jail.
B.
Any person who divulged any information which is confidential
under the provisions of this article shall, upon conviction thereof
before any District Magistrate 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 in the Allegheny County
Jail.
C.
The penalties imposed under this section shall be
in addition to any of the 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.
This article and the tax imposed hereunder is
adopted under and by virtue of the authority contained in the Act
of the General Assembly of the Commonwealth of Pennsylvania, numbered
511, approved the 31st day of December 1965, entitled the "Local Tax
Enabling Act of 1965," its supplements and amendments,[1] the provisions of which are hereby accepted and adopted
by the Borough Council of the Borough of Ingram, and where the interpretation
or terms or provisions of this article are not in accord with or in
compliance with the provisions of said Act, the provisions of said
Act are intended to be adopted and resolved by this article as fully
as though incorporated, set forth and made part of this article.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
[Added 9-13-1993 by Ord. No. 11-1993; amended 11-11-2005 by Ord. No. 3-2005]
A.
The owner(s) of all residential rental properties within the Borough,
including single-family as well as multifamily rental properties,
shall file with the Borough, on a form provided by the Borough, between
the months of January and March of each year, a certified list of
tenants for each residential rental property, specifying the names
and addresses of all tenants residing in such residential rental property
(post office box not acceptable), as well as any additional information
which the Borough may require concerning such tenants. The owner of
all residential rental property within the Borough shall amend or
supplement the certified list of tenants by filing with the Borough
the names and addresses of any new tenants, and tenants vacating the
premises, within 30 days of the beginning or termination of such tenancy.
The term "owner" shall include a partnership, corporation or other
entity owner, or their designated agent.
B.
The Borough shall by resolution appoint an individual(s) for enforcement
of this section. The Enforcement Officer is authorized to conduct
inspections of property to determine compliance with this section.
In the event that the owner of residential rental property or occupants
refuse to permit such inspections, then such refusal shall be considered
a violation of this section subject to the penal provisions set forth
herein. In addition, the Enforcement Officer may institute legal proceedings
to obtain access to the property. In such event, the owner of such
residential rental property shall be responsible for all fees, costs
and expenses incurred by the Borough to obtain access to the property.
C.
Any owner failing to comply with the requirements of this section
shall, for such failure, be subject to a fine of $600 for each name
and address that they fail to mail or file with the Borough Wage Tax
Collector. Each offense shall be considered a separate offense and
shall be subject to a separate fine. Each separate offense shall be
a continuous offense only for the month in which the landlord fails
to report; however, an offense which continues for more than one month
shall be considered a separate offense for each month that the landlord
continues to fail to report the names and addresses as required herein
to the Borough. In default of payment of said fine, the offender may
be sentenced to 30 days' imprisonment.
