Unless otherwise specifically stated, the following terms shall
have, for the purposes of this article, the meanings herein set forth:
ASSOCIATION
A partnership, limited partnership or any other unincorporated
group of two or more persons.
BUSINESS
An enterprise, activity, profession or any other activity
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 or 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 voluntarily fixed place
of habitation of a person, 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.
[Amended 1-12-1989 by Ord. No. 438]
EARNED INCOME
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered, whether directly or through
an agent and whether in cash or in property, not including, however,
wages or compensation paid to persons on active military service,
periodic payments for sickness and disability other than regular wages
received during a period of sickness, disability or retirement or
payments arising under workmen's compensation acts, occupational disease
acts and similar legislation or payments commonly recognized as old
age benefits, retirement pay or pensions paid to persons retired from
service after reaching a specific age or after a stated period of
employment or payments commonly known as "public assistance" or "unemployment
compensation payments" made by any governmental agency or payments
to reimburse expenses or payments made by employers or labor unions
for wage and salary supplemental programs, including but not limited
to programs covering hospitalization, sickness, disability or death,
supplemental unemployment benefits, strike benefits, social security
and retirement.
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.
INCOME TAX OFFICER or OFFICER
A person, public employee or private agency designated by
the governing body to collect and administer the tax on earned income
and net profits, which term is synonymous with "Collector."
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 taxing district.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district.
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 Collector for the tax imposed herein shall be the person
designated by the Borough Council of the Borough of Ligonier. He shall
collect and receive all such taxes, shall furnish a receipt for their
payment and shall keep a record showing the amount received by him
from each taxpayer under this article and the date of each receipt.
The Finance Committee of the Borough Council, together with the Borough
Solicitor, is empowered to prescribe rules and regulations relating
to any matter or thing pertaining to the administration and enforcement
of the provisions of this article. Such rules and regulations shall
be inscribed by the Borough Secretary in a book kept for that purpose
and open to the inspection of the public.
It shall be the duty of the Collector designated by the Borough
Council of the Borough of Ligonier, for the collection of the tax
herein imposed, to collect and receive the tax imposed by this article.
It is also the duty of the Collector, designated by the Borough Council
of the Borough of Ligonier, in addition to keeping the records now
required by law or ordinances, to keep a record showing the amount
received by him for each taxpayer and the date of such receipt.
All taxes imposed by this article remaining unpaid after they
become due shall bear interest in addition to the amount of the unpaid
tax at the rate of 6% per year, and the persons upon whom said taxes
are imposed shall be further liable to a penalty of 1/2 of 1% of the
amount of the unpaid tax for each month or fraction of a month for
the first six months of nonpayment.
All taxes imposed by this article, together with all interest
and penalties, shall be recoverable by the Borough Solicitor as other
debts of like amounts are recoverable by boroughs as authorized and
set forth in the laws of the Commonwealth of Pennsylvania.
This article shall not apply to any person or property as to
whom or which it is beyond the legal power of the Council to impose
the tax or duties herein provided for.