This article shall be known as the "Upper Burrell Township Earned
Income Tax Ordinance."
The provisions of §§ 13, 14, 18, 19, 20, 20.1,
21 and 22 of the Local Tax
Enabling Act and its supplements and amendments are incorporated herein
by reference, and are made a part of and are enforceable as a part
of this article, except as hereinafter set forth, and provided, however,
that where said enabling act sets forth two or more options for the
Township with regard to the manner of assessment, accounting for or
collection of the tax or with regard to the manner of enforcement
of this article, the option selected by Upper Burrell Township shall
be as hereinafter set forth.
The terms used in this article shall have the definitions ascribed
to them by Section I of the Local Tax Enabling Act, 53 P.S. § 6913(I).
A tax for general revenue purposes in the amount of 1% is hereby
imposed on earned income, including, inter alia, salaries, wages,
commissions, bonuses, incentive payments, fees, tips and other compensation
received by residents of Upper Burrell Township, and on earned income,
including, inter alia, salaries, wages, commissions, bonuses, incentive
payments, fees, tips and other compensation received by nonresidents
of Upper Burrell Township for work done or services performed or rendered
in Upper Burrell Township and on the net profits received from businesses,
professions or other activities conducted by residents of Upper Burrell
Township and the net profits received from businesses, professions
or other activities conducted in Upper Burrell Township by nonresidents
of Upper Burrell Township, beginning January 1, 1993, and continuing
for each succeeding year from January 1 through December 31. In the
event that the school district in which Upper Burrell Township is
situate should also have or enact a one-percent earned income tax
ordinance, the tax imposed by this article shall be a concurrent tax
and shall be shared equally with the said school district with each
receiving 0.5%.
The Upper Burrell Township Earned Income Tax Collector shall
be selected from time to time by resolution of the Board of Supervisors
of Upper Burrell Township, and shall receive such compensation for
his services and expenses as determined from time to time by the Upper
Burrell Township Board of Supervisors pursuant to 53 P.S. § 6913(VI),
as amended. Such Upper Burrell Earned Income Township Tax Collector
shall have the powers and duties set forth in 53 P.S. § 6913(V),
as amended, and be subject to the penalties set forth in the Local
Tax Enabling Act, as amended. The Secretary of Upper Burrell Township
shall be the custodian of the bond required to be given by the Upper
Burrell Earned Income Earned Income Tax Collector, said bond to be
purchased from or through the Westmoreland County governmental offices.
The tax imposed in §
299-28 of this article shall not be levied on net profits of any person, institution or organization as to whom it is beyond the power of the Board of Supervisors of Upper Burrell Township to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
Until such time as a successor delinquent Earned Income Tax
Collector may be appointed by the Upper Burrell Township Board of
Supervisors, the Collection Service Center, Inc./Tax Division of 839
Fifth Avenue, New Kensington, Westmoreland County, Pennsylvania is
hereby named and appointed as the Upper Burrell Township Delinquent
Earned Income Tax Collector and the Upper Burrell Township Delinquent
Earned Income Tax Collector shall demand, receive and collect from
all corporations, political subdivisions, associations, companies,
firms or individuals, employing persons owing delinquent earned income
taxes, or whose spouse owes delinquent earned income taxes, or having
in possession unpaid commissions or earnings belonging to any person
or persons owing delinquent earned income taxes, or whose spouse owes
delinquent earned income taxes, upon the presentation of a written
notice and demand certifying that the information contained therein
is true and correct and containing the name of the taxable or the
spouse thereof and the amount of tax due. Upon the presentation of
such written notice and demand, it shall be the duty of any such corporation,
political subdivision, association, company, firm or individual to
deduct from the wages, commissions or earnings of such individual
employee, then owing or that shall within 60 days thereafter become
due, or from any unpaid commissions or earnings of any such taxable
in its or his possession, or that shall within 60 days thereafter
come into its or his possession, a sum sufficient to pay the respective
amount of the delinquent earned income taxes and costs, show upon
the written notice or demand, and to pay the same to the officer of
the Township of Upper Burrell, within 60 days after such notice shall
have been given. No more than 10% of the wages, commissions or earnings
of the delinquent taxpayer or spouse thereof may be deducted at any
time for delinquent earned income taxes and costs. Such corporation,
political subdivision, association, firm or individual shall be entitled
to deduct from the moneys collected from each employee the costs incurred
from the extra bookkeeping necessary to record such transaction, not
exceeding 2% of the amount of moneys so collected and paid over to
the Upper Burrell Township Delinquent Earned Income Tax Collector.
Upon the failure of any such corporation, political subdivision, association,
company, firm or individual to deduct the amount of such taxes or
to pay the same over to the officer, less the cost of bookkeeping
involved in such transaction, as herein provided, within the time
hereby required, such corporation, political subdivision, association,
company, firm or individual shall forfeit and pay the amount of such
tax for each such taxable whose taxes are not withheld and paid over,
or that are withheld and not paid over, together with a penalty of
10% added thereto, to be recovered by an action of assumpsit in a
suit to be instituted by the Upper Burrell Township Delinquent Earned
Income Tax Collector or by the proper authorities of the Township
of Upper Burrell, as debts of like amount are now by law recoverable,
except that such person shall not have the benefit of any stay of
execution or exemption law. The Upper Burrell Township Delinquent
Earned Income Tax Collector shall not proceed against a spouse or
his employer until he has pursued collection remedies against the
delinquent taxpayer and his employer under this section.
Enforcement and penalties for the nonpayment of any tax imposed
hereunder may be pursued and imposed by Upper Burrell Township as
authorized by the Local Tax Enabling Act, 53 P.S. § 6913(VII),
(VIII) and (IX).