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:
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 businesses or associations, the domicile is that
place considered as the center of business affairs and the place where
its functions are discharged.
EARNED INCOME
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 1971," and regulations in 61 Pa. Code Pt. I Sub Pt. B Art.
V (relating to personal income tax). Employee business expenses are allowable deductions 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.
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.
EMPLOYEE
Any natural person resident in the Borough of Rosslyn Farms,
or employed therein upon whose earned income, as above defined, a
tax is imposed by this article.
INCOME TAX OFFICER or OFFICER
Person, public employee or private agency designated by the
Borough of Rosslyn Farms to collect and administer the tax on earned
income and net profits.
NET PROFITS
The net income from 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" and regulations in 61 Pa. Code Pt. I Subpt. 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 terms shall not include:
A.
Any interest earnings generated from any monetary
accounts or investment instruments of the farming business;
B.
Any gain on the sale of farm machinery;
C.
Any gain on the sale of livestock held 12 months
or more for draft, breeding or dairy purposes; and
D.
Any gain on the sale of other capital assets
of the farm.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside the taxing district of the Borough of Rosslyn Farms.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district of the Borough of Rosslyn Farms.
TAX COLLECTOR
The duly appointed Tax Collector of the Borough of Rosslyn
Farms and shall include the Income Tax Officer or Officer as defined
hereinabove.
[Amended 6-9-2008 by Ord. No. 359]
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.
A tax for general revenue purposes of 1/2 of
1% is hereby imposed on (a) all earned income received and all net
profits earned by residents of the Borough of Rosslyn Farms in the
period beginning January 1 of the current year 1966, and ending December
31 of the current year 1966, and in taxpayer fiscal years beginning
in the current year, and on (b) all earned income received and all
net profits earned by nonresidents of the Borough of Rosslyn Farms
in the period beginning January 1 of the current year 1966 and in
taxpayer's fiscal years beginning in the current year, for work done
or services performed in or the operation of a business profession
or other activity conducted within the Borough of Rosslyn Farms. This
tax shall continue in force on a calendar year or taxpayers' fiscal
year basis without annual reenactment unless the rate of tax is subsequently
changed.
The Income Tax Officer shall receive such compensation
for his services and expenses as determined by the Borough Council
of the Borough of Rosslyn Farms. In the case of a single collector
established pursuant to Subsection (b) of § 10 of the Local
Tax Enabling Act No. 511 of 1965, the Borough of Rosslyn Farms shall
share in the compensation and expenses of such single Officer according
to the proportionate share that the total annual collections for each
jurisdiction bears to the total annual collection for all political
subdivisions, a different manner of sharing may be- substituted.
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.
This article shall not apply:
A. To any person or property as to whom or which it is
beyond the legal power of Council of the Borough of Rosslyn Farms
to impose the tax or duties herein provided for.
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
trust and foundations established for any of the said purposes.
This article was enacted under and by virtue
of the authority conferred by Act No. 481 of the General Assembly
of the Commonwealth of Pennsylvania, approved June 25, 1947, P.L.
1145, its supplements and amendments. This article is amended as prescribed
by the Local Tax Enabling Act, Act No. 511 of 1965, of the General
Assembly of the Commonwealth of Pennsylvania, approved December 31,
1965, effective January 1, 1966.