[Adopted 2-9-1970 by Ord. No. 1-70]
This article is enacted pursuant to the authority
conferred by the Local Tax Enabling Act, Act 511 of 1965, as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
This article shall be known and may be cited
as the "Earned Income Tax Ordinance of Raccoon Township."
A.
ASSOCIATION
BUSINESS
COLLECTOR
CORPORATION
EARNINGS
EMPLOYER
NET PROFITS
PERSON
NONRESIDENT
RESIDENT
SALARIES, WAGES, COMMISSIONS, AND OTHER COMPENSATION
TAXABLE PERIOD
TAXPAYER
TOWNSHIP
The following words and phrases when used in this
article shall have the meanings ascribed to them in this section,
except if the context clearly indicates or requires a different meaning.
A partnership, limited partnership, or any other form of
unincorporated enterprise, owned by two or more persons.
Any enterprise, activity, profession, or undertaking of any
nature conducted for profit or ordinarily conducted for profit, whether
by an individual, copartnership, association, corporation, or other
entity, alone or in association with others.
The agent designated by the Board of Supervisors of the Township
of Raccoon, Beaver County, Pennsylvania, to collect the tax imposed
by this article and to administer the provisions thereof.
Any 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.
Salaries, wages, commissions and other compensation as hereinafter
defined in this section.
Any individual, copartnership, association, corporation,
governing body or unit or agency, or any other entity, employing one
or more persons on a salary, wage, commission, or other basis of compensation.
The net gain from the operation of a business, profession,
or enterprise, after provision for all costs and expenses incurred
in the conduct thereof, either paid or accrued in accordance with
the accounting system used in such business, profession or enterprise,
but without deduction of taxes imposed on income.
Every natural person, copartnership, fiduciary, association,
corporation or other entity. Whenever used in any section prescribing
and imposing a penalty, the term "person," as applied to associations,
shall mean the partners or members thereof, and as applied to corporations,
the officers thereof.
An individual, copartnership, fiduciary, association, corporation
or other entity domiciled without the Township of Raccoon.
An individual, copartnership, fiduciary, association, corporation
or other entity domiciled in the Township of Raccoon, Beaver County,
Pennsylvania.
Includes salaries, wages, commissions, bonuses, incentive
payments, fees and tips that may be paid to or received by an individual
for services rendered, or that may accrue to such individual in accordance
with established accounting procedures, whether paid directly or through
an agent and whether received in cash or in property, but shall not
include periodic payments for sick or disability benefits, old-age
benefits, retirement pay, pensions, public assistance or employment
compensation payments made by any governmental agency.
The period beginning January 1 of the current year and ending
December 31 of the current year and each year thereafter.[1]
Any person required hereunder to file a return of earnings
or net profits, or to pay a tax thereon.
The Township of Raccoon, Beaver County, Pennsylvania.
B.
The singular shall include the plural, and the masculine
shall include the feminine and the neuter.
An annual tax for general revenue purposes of
1% is hereby imposed on the following:
B.
Salaries, wages, commissions, compensations and other
income earned on and after January 1 of the current year, and each
year thereafter, by nonresidents of the Township of Raccoon for work
done or services performed or rendered in the Township of Raccoon.[2]
E.
The tax levied under Subsections A and B of this section shall relate to and be imposed upon salaries, wages, commissions, compensations and other income paid by an employer to any person who is employed by or renders services to such employer. The tax levied under Subsections C and D of this section shall relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person either individually or in association with others.
The Board of Supervisors of the Township of
Raccoon may enter into joint agreements with other political subdivisions
imposing, pursuant to the authority of the Local Tax Enabling Act,
Act 511 of 1965, as amended, [1] a tax substantially similar to the tax imposed by this
article, providing for the joint collection of such taxes by the same
person.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
A.
Every person who during the taxable period shall earn net profits or earnings not subject to the provisions of § 166-7 hereof relating to collection at source, shall on or before April 15 of the current year, file with the Collector, on a form prescribed by the Collector, a return setting forth the aggregate amount of all net profits and all earnings earned during such taxable period and subject to tax, the total amount of tax due thereon, the amount of tax that has been withheld at source pursuant to § 166-7 hereof, the balance due and such other relevant information as the Collector may require. At the time of filing his return, the taxpayer shall pay the tax due or shall make demand for refund or credit in the case of overpayment; provided, however, that when the return is made for a fiscal year or other period different from the calendar year, the return shall be made within 75 days from the end of such fiscal year or other period.[1]
B.
In the event the taxpayer's taxable income shall consist solely of salaries, wages, commissions, compensations or other income, the tax on which has been withheld by his employer and a return thereof filed with the Collector, pursuant to § 166-7, such taxpayer shall be relieved of filing a return.
A.
Every employer within the said Township of Raccoon
who employs one or more persons on a salary, wage, commission or other
basis of compensation shall deduct at the time of payment thereof,
the tax imposed by this article on the earnings due to his employee
and shall quarterly, on the dates hereinafter specified in this subsection
file with the Collector, on a form prescribed by the Collector, a
return setting forth the taxes so deducted and such other relevant
information as the Collector may require, and shall pay to the Collector
the amount of taxes so deducted at the time such quarterly return
is filed. Such quarterly returns shall be made on or before April
30th of the taxable period for the quarter beginning January 1 and
ending March 31; on or before July 31 of the taxable period for the
quarter beginning April 1 and ending June 30; on or before October
31 of the taxable period for the quarter beginning of July 1 and ending
September 30; and on or before January 31 of the year following the
taxable period for the quarter beginning October 1 and ending December
31 of the taxable period.
B.
On or before April 15 of the year following the taxable
period every such employer shall file with the Collector on a form
prescribed by the Collector, a final return setting forth the name,
address and social security number of each employee, the total amount
of tax paid to the Collector on behalf of each such employee, and
such other relevant information as the Collector may require. Such
employer shall furnish a duplicate copy of such return to each employee
upon whose earnings the tax imposed by this article has, pursuant
to this section, been deducted.
C.
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 returns.
D.
If the employer shall deduct the tax as required by
this section, the amount deducted shall be held in trust by such employer
for the use of the said Township of Raccoon, as beneficial owner thereof,
and the employee from whose earnings such tax was deducted shall be
deemed to have paid such tax.
A.
It shall be the duty of the Collector to collect and
receive the taxes, fines and penalties imposed by this article for
payment over to the Township Treasurer. It shall also be his duty
to keep a record showing the amount received by him from each person
paying the tax and, if paid by such person in respect of another person,
the name of such other person, and the date of such receipt.
B.
The Collector is hereby charged with the administration
and enforcement of the provisions of this article, and is hereby empowered,
subject to the approval of the Board of Supervisors of the Township
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 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 prescribe forms necessary for the administration of this chapter.
C.
The Collector and agents designated in writing by
him are hereby authorized to examine the books, papers and records
of any person in order to verify the accuracy of any return, or, if
no return was filed, to ascertain the tax due. Every person is hereby
directed and required to give to the Collector and to any agent so
designated in writing by him the means, facilities and opportunity
for such examinations and investigations as are hereby authorized.
The Collector is hereby authorized to compel the production of books,
papers and records and the attendance of all persons, whether as parties
or as witnesses in order to verify the accuracy of any return, or,
if no return was filed, in order to ascertain the tax due.
D.
Any information gained by the Collector, his agents
or by any other official, agent or employee of the said Township of
Raccoon as a result of any return, investigation or hearing required
or authorized by this article shall be confidential and shall not
be disclosed to any person except for official use in connection with
the administration or enforcement of this article or as otherwise
provided by law.
A.
The Collector or such other person as may be designated
by the Township Supervisors shall sue in the name of the said Township
of Raccoon 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 five years after such tax is due or
within five years after a return has been filed, whichever date is
later; provided, however, that this limitation shall not prevent the
institution of suit for collection of any tax due or determined to
be due in the following cases: where no return is filed by any person
although a return was required to be filed by him under the provisions
of this article; where a false or fraudulent return was filed with
the intent to evade payment of the tax imposed by this article; and
where any person has deducted taxes under the provisions of this article
and has failed to pay the amounts so deducted to the Collector.
If for any reason the tax is not paid when due,
interest at a 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 therefore, shall, in addition,
be liable for the cost of collection, and the interest and penalties
herein imposed.
The tax imposed by this article shall not apply
to any nonprofit institution or organization operated for public,
religious, educational or charitable purposes.
A.
Any person who fails, neglects or refuses to file
any return required by this article; any employer which fails, neglects
or refuses to deduct and pay the tax deducted from his employees;
any taxpayer who shall fail, neglect or refuse to pay the tax, penalties
and interest imposed by this article; any person who refuses to permit
the Collector or a duly authorized agent of the Collector to examine
his books, records and papers; and any person who makes any incomplete,
false, or fraudulent return to avoid payment of the whole or any part
of the tax imposed by this article shall, upon conviction thereof
before a District Justice, be sentenced to pay a fine of not more
than $500 for each offense and the cost of prosecution, and, in default
of the payment of said fine and cost, to undergo imprisonment for
a period not exceeding 30 days.[1]
B.
Any person who, except as permitted by the provisions of this article, divulges any information which is confidential under the provisions of Subsection D of § 166-8 hereof shall, upon conviction thereof before a District Justice, be sentenced to pay a fine of not more than $500 for each offense and the costs of prosecution, and, in default of the payment of said fine and costs, to undergo imprisonment 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 the
forms required for the filing of any return required by this article
shall not excuse him from filing such return.
