[Adopted 1-5-1970 by Ord. No. 239, approved 1-5-1970[1]]
[1]
Editor's Note: The preamble to Ord. No. 239 stated that that ordinance was enacted under the authority of Act 511 of the General Assembly of the Commonwealth of Pennsylvania, approved December 31, 1965, and its amendments (53 P.S. § 6901 et seq.).
A. 
Unless otherwise expressly stated, the following terms shall have, for the purposes of this article, the meanings respectively herein indicated:
ASSOCIATION
A partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more partners.
BOROUGH TAX COLLECTOR
An individual, copartnership, association, firm, corporation or other entity designated by the Borough to be the receiver of the taxes imposed by this article.
[Added 10-23-1984, approved 10-25-1984]
BUSINESS
Includes any enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, copartnership, association or other entity.
COMPENSATION EARNED or COMPENSATION PAID or EARNINGS
All salaries, wages, commissions, bonuses, incentive payments, and/or other forms of compensation or remuneration, in cash or in property, received by an individual and paid, directly or through an agent, by an employer for services rendered.
CORPORATION
Any corporation or joint-stock association organized under the laws of the United States of America, the Commonwealth of Pennsylvania or any other state, territory or foreign country or dependency.
EMPLOYER
Any individual, copartnership, association, corporation, governmental body or unit or agency or any other entity, who or which employs one or more persons on a salary, wage, commission or other compensation basis.
NET PROFITS
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, and without deduction of taxes based upon income.
NONRESIDENT
An individual, copartnership, association or other entity domiciled outside the Borough of Masontown.
PERSON
Includes a natural person, copartnership, association, corporation, firm or fiduciary. Whenever used in any clause prescribing and imposing a penalty, the term "person," as applied to associations, shall mean the partners or members thereof, and, as applied to corporations, shall mean the officers thereof.
RESIDENT
An individual, copartnership, association or other entity domiciled in the Borough of Masontown.
TAXPAYER
A person, whether an individual, copartnership, association or other entity, required hereunder to file a return on earnings or net profits or to pay a tax thereon.
B. 
In this article, the singular shall include the plural, and the masculine shall include the feminine and the neuter.
A. 
The following taxes are hereby imposed for general Borough purposes, under the authority of Act 511 of the General Assembly of the Commonwealth of Pennsylvania, approved December 31, 1965, and its amendments:[1]
(1) 
One percent on salaries, wages, commissions and other compensation earned during the period beginning January 1, 1970, and ending December 31, 1970, or any part thereof, by residents of the Borough of Masontown. In the event that a similar tax is levied by the school district, then the total tax payable by the residents will be 1%, which will be divided between the school district and the Borough equally.
(2) 
One percent of all salaries, wages, commissions and other compensation earned during the period from January 1, 1970, and ending December 31, 1970, or any part thereof, by nonresidents of the Borough of Masontown, for work done or services performed or rendered in the Borough of Masontown.
(3) 
One percent of the net profits earned during the period beginning January 1, 1970, and ending December 31, 1970, or any part thereof, of businesses, professions or other activities conducted by residents of the Borough of Masontown. In the event that a similar tax is levied by the school district, the total tax payable by residents will be divided between the school district and the Borough equally.
(4) 
One percent of the net profits earned during the period beginning January 1, 1970, and ending December 31, 1970, or any part thereof, of businesses, professions or other activities conducted in the Borough of Masontown by nonresidents.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
B. 
The taxes levied under Subsection A(1) and (2) of this section shall relate to and be imposed upon compensation paid by an employer or on his behalf to any person who is employed by or renders service to him. The taxes levied under Subsection A(3) and (4) of this section shall relate to and be imposed upon the net profits of any business, profession or enterprise carried on by any person or owner or proprietor, either individually or in association with any other person or persons.
C. 
Such taxes shall be levied with respect to the compensation or net profits levied during the calendar year for which such tax is levied, provided that where the fiscal year of a business, profession or other activity differs from the calendar year, the tax shall be applicable to the net profits of the fiscal year.
A. 
The Borough Tax Collector is hereby designated receiver of the taxes imposed by this article. He shall be bonded by a good and reliable bonding company at all times for all money coming into his hands for Borough purposes under this article, the costs of which bond shall be paid by the Borough. He shall collect and receive all such taxes, shall furnish a receipt for their payment when requested so to do by any taxpayer and shall keep a record showing the amount received by him from each taxpayer under this article and the date of the receipt of such payment.
B. 
The Borough Solicitor is hereby 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 into a book kept for that purpose and open to the inspection of the public. Such rules and regulations shall have the same force and effect as if they had been incorporated into this article.
A. 
Every person whose earnings or net profits are subject to any tax imposed by this article shall, on or before January 15, 1970, make and file a return with the Borough Tax Collector. Such return shall be filed on forms prescribed by the Borough Solicitor, furnished at the expense of the Borough and obtainable from the Borough Tax Collector. The information on such return shall include:
(1) 
The name and address of the taxpayer.
(2) 
His place of employment or business.
(3) 
The aggregate amount of compensation paid to him or net profits earned by him during the preceding year.
(4) 
The amount of tax due to the Borough of Masontown under this article.
(5) 
The amount of tax on salaries, wages, commissions and other compensation or net profits paid by such taxpayer for the period covered by such return to any political subdivision of the Commonwealth of Pennsylvania, including the School District of the Borough of Masontown, together with such other pertinent information as may be required.
B. 
The person making such return shall, at the time of filing thereof, pay to the Borough Tax Collector the amount of tax as shown thereon, less any credits of tax withheld by any employer from compensation earned, less any credits and deductions allowed pursuant to pertinent sections of 511 of the General Assembly of the Commonwealth of Pennsylvania, approved December 31, 1965, and its amendments,[1] for payment for any concurrent period of a like tax to any other political subdivision of this commonwealth by any resident of such political subdivision, provided that, in any case where the sole income of any person subject to any tax under this article is in the form of compensation paid by an employer and where the entire tax due by any employee shall have been withheld by his employer and return thereof made to the Borough Tax Collector, such employee shall not be required to file a return thereof. However, if such an employee shall be a nonresident of the Borough of Masontown and shall also be subject to a like tax imposed by any political subdivision within this commonwealth of which he is a resident, such employee shall file a return with the Borough Tax Collector, who is hereby authorized to refund to such employee any difference to which he shall be entitled under the pertinent provisions of Act 511 aforesaid.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
A. 
Every employer within the Borough of Masontown shall deduct, monthly or more frequently than monthly at the time of payment of compensation due by him to an employee, the tax of 1% of the amount of compensation for such period. Such employer shall make a return and pay over to the Borough Tax Collector the amount of tax deducted or the balance of any tax deducted and not previously remitted to the Borough Tax Collector. Such returns shall be filed and the tax due therewith paid over on or before January 15, 1970. Such return shall be on a form furnished by or obtainable from the Borough Tax Collector and shall set forth:
(1) 
The total amount of compensation paid by each employer during such period.
(2) 
The amount of tax withheld.
(3) 
Previous remittances, if any, to the Borough Tax Collector for said period.
(4) 
The balance remitted therewith.
B. 
Together with the return for the period ending December 31, 1969, there shall be filed in addition thereto an annual return, which return shall be on a form furnished by and obtainable from the Borough Tax Collector, which shall set forth the name and residence of each employee of such employer during all or part of the preceding year, the amount of compensation earned by each of such employees during the preceding year, and any other pertinent information that may be required; provided, however, that the failure or omission by any employer, located either within or outside of the Borough of Masontown, to deduct such tax and to make such return to the Borough Tax Collector shall not relieve an employee from the payment of such tax and the compliance with such regulations with respect to making returns and the payment thereof, as may be established under this article.
The Borough Tax Collector or any other person designated by the Borough Council of the Borough of Masontown for the purpose is hereby authorized to examine any of the books, papers and records of any employer or supposed employer or of any taxpayer or supposed taxpayer in order to verify the accuracy of any return made or, if no return is made, to ascertain the amount of tax due by any person under this article. Every such employer or supposed employer or taxpayer or supposed taxpayer is hereby directed and required to give to the Borough Tax Collector or such other authorized person the means, facilities and opportunity for such examinations and investigations as are hereby authorized. The Borough Tax Collector is hereby authorized to examine any person under oath concerning any income which was or should have been returned for taxation, and to this end the Borough Council may compel the production of books, records and papers and the attendance of all persons before such Borough Tax Collector, whether as parties or as witnesses, whom the Borough Tax Collector believes to have knowledge of such income.
Any information gained by the Borough Tax Collector or any other official or agent of the Borough as a result of any return, investigation, hearing or verification required or authorized by this article shall be confidential, except for official purposes and except in accordance with proper judicial order or as otherwise provided by law. Any disclosure of any such information, contrary to the provisions of this section, shall constitute a violation of this article.
All taxes imposed under this article remaining unpaid after they shall have become due shall bear interest in addition to the amount of the unpaid tax at the rate of 6% per annum, and the person against whom such tax is 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 penalties, interest and costs, shall be recoverable by the Borough Solicitor as debts of like amount are by law recoverable.
[Amended 6-9-1987 by Ord. No. 1987-1, approved 6-9-1987]
Any person convicted before any District Justice of violating any of the provisions or requirements of this article, or of failing, neglecting or refusing to pay any tax, penalties or interest imposed under this article; or of refusing to permit the Borough Tax Collector or any other person to examine any of his books, papers or records; or of knowingly making any incomplete, false or fraudulent return or of doing or attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this article, shall be liable to a fine or penalty not exceeding $300 and costs of prosecution for each and every offense and, in default of payment of such fine and costs, to imprisonment for not more than 30 days; provided, however, that if the District Justice determines that the defendant is without the financial means to pay the fines and costs immediately or in a single remittance, such defendant shall be permitted to pay the fines or costs in installments and over such periods of time as the District Justice deems to be just.
All expenses incurred in the administration of this article shall be paid by the Borough.
This article shall not apply to any person or property on whom or which it is beyond the legal power of the Borough Council to impose tax or duties herein provided for.
This article shall go into effect on the first day of January 1970, and the tax levied hereunder shall be imposed for one year.