[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.
ASSOCIATION
BOROUGH TAX COLLECTOR
BUSINESS
COMPENSATION EARNED or COMPENSATION PAID or EARNINGS
CORPORATION
EMPLOYER
NET PROFITS
NONRESIDENT
PERSON
RESIDENT
TAXPAYER
Unless otherwise expressly stated, the following terms shall have,
for the purposes of this article, the meanings respectively herein
indicated:
A partnership, limited partnership or any other form of unincorporated
enterprise, owned by two or more partners.
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]
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.
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.
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.
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.
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.
An individual, copartnership, association or other entity
domiciled outside the Borough of Masontown.
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.
An individual, copartnership, association or other entity
domiciled in the Borough of Masontown.
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:
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.
