The following words and phrases, as used in
this article, shall have the meanings ascribed to them in this section:
ASSOCIATION
A partnership, limited partnership or any other unincorporated
group of two or more persons.
BUSINESS
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.
CORPORATION
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.
DOMICILE
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 a business or association,
the "domicile" is that place considered as the center of business
affairs and the place where its junctions are discharged.
EMPLOYER
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.
NET PROFITS
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.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside the Borough of Pennsburg.
RESIDENT
A person, partnership, association or other entity domiciled
in the Borough of Pennsburg.
TAXPAYER
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.
The Income Tax Officer shall receive such compensation
for his services and expenses as determined from time to time by the
Pennsburg Borough Council.
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 cost of collection and the interest and penalties herein
imposed.
The Earned Income Tax Officer shall demand,
receive and collect delinquent earned income taxes from all corporations,
political subdivisions, associations, companies, firms or individuals
employing persons owing delinquent earned income taxes, or whose wives
owe delinquent earned income taxes, upon the presentation of a written
notice in demand under oath or affirmation, containing the name of
the taxable or the husband thereof and the amount of tax due. Upon
the presentation of such written notice and demand, it shall be the
duty of any corporation, political subdivision, association, company,
firm or individual to collect from the wages, commissions or earnings
of such individual employees then owing or that shall within 60 days
thereafter become due, or from any unpaid commissions or earnings
of any such taxable in its or his possession or that shall within
60 days thereafter come into its or his possession, a sum sufficient
to pay the respective amount of the delinquent earned income taxes
and costs shown upon the written notice or demand, and to pay the
same to the Earned Income Tax Officer of the Borough of Pennsburg
within 60 days after such notice shall have been given. Such corporation,
political subdivision, association, firm or individual shall be entitled
to deduct from the moneys collected from each employee the costs incurred
from the extra bookkeeping necessary to record such transactions,
not exceeding 2% of the amount of money so collected and paid over
to the Earned Income Tax Officer. Upon failure of any such corporation,
political subdivision, association, company, firm or individual to
deduct the amount of such taxes or to pay the same over to the Earned
Income Tax Officer, less the cost of bookkeeping involved in such
transaction, as above provided, within the time hereby required, such
corporation, political subdivision, association, company, firm or
individual shall forfeit and pay the amount of such tax for each such
taxable whose taxes are not withheld and not paid over, together with
a penalty of 10% added thereto, to be recovered by an action of assumpsit
in a suit to be instituted by the Earned Income Tax Officer or by
the proper authorities of the Borough of Pennsburg, as debts of like
amount are now by law recoverable, except that such person shall not
have the benefit of any stay of execution or exemption law.
Upon presentation of a written notice and demand
under oath or affirmation to the State Treasurer or any other fiscal
officer of the Commonwealth of Pennsylvania or its boards, authorities,
agencies or commissions, it shall be the duty of the Treasurer or
Officer to deduct from the wages then owing or that shall within 60
days thereafter become due to any employee, a sum sufficient to pay
the respective amount of the delinquent earned income taxes and costs
shown on the written notice. The same shall be paid to the Earned
Income Tax Officer of the Borough of Pennsburg within 60 days after
such notice shall have been given.
The Borough of Pennsburg, in accordance with
the authority granted it by Section 21 of the Act of December 31,
1965, No. 511, known as the "Local Tax Enabling Act," shall have the power to collect unpaid earned income taxes
from the persons owing such taxes by suit in assumpsit or other appropriate
remedy. Upon each such judgment, execution may be issued without any
stay or benefit of any exemption law.