[Adopted 2-9-1998 by Ord. No. 98-2]
Words used in this article shall have the following meanings
ascribed to them except where the context clearly indicates or requires
a different meaning:
A partnership, limited partnership or any other unincorporated
group of two or more persons.
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.
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.
The calendar year for which the tax is levied.
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 necessary domicile, for domicile is the fixed
place of abode which, in intention of the taxpayer, is permanent rather
than transitory. Domicile is the voluntary 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.
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.
Any person who renders services to another for a financial
consideration or its equivalent, under an express or implied contract,
and who is under the control and direction of the latter and shall
include temporary, provisional, casual or part-time employment.
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.
Person, public employee or private agency designated by Fairview
Township to collect and administer the tax on earned income and net
profits.
A person who, while performing services, is not under the
direction and control of another person as to the result to be accomplished
by the work and as to the details and means by which that result is
accomplished, such as authors, professional men, registered and practical
nurses. Where the independent contractor is in the permanent or part-time
employment of an employer, however, such contractor will be considered
an employee of the employer for the purpose of withholding the tax
due under this article.
The Act duly enacted by the General Assembly of the Commonwealth
of Pennsylvania, the Act of December 31, 1965, P.L. 1257, No. 511,
as amended, and in full force and effect.[1]
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.
An individual, partnership, corporation, association, or
other entity domiciled outside of Fairview Township.
[Added 4-21-2008 by Ord. No. 2008-1]
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the school district.
A resolution or ordinance adopted by the Fairview Township
Supervisors and authorizing or empowering the tax pursuant to provisions
of the Local Tax Enabling Act.
Fairview Township, a township of the second class of the
Commonwealth of Pennsylvania.
The calendar year following the current year.
A person, partnership, association, or other entity required
hereunder to file a return of earned income or net profits, or to
pay a tax thereon.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 et seq.
A.
An annual tax for general revenue purposes of 1% is hereby imposed
on the following:
(1)
Salaries, wages, commissions or other compensation earned by residents
of the Township during each calendar year.
(2)
Net profits earned by residents of the Township during each calendar
year.
(3)
Earned
income, as defined by this article, received by nonresidents of Fairview
Township for work done or services performed or rendered in Fairview
Township on and after April 26, 2008.
[Added 4-21-2008 by Ord. No. 2008-1]
(4)
Net
profits earned on and after April 26, 2008, of businesses, professions
and other activities conducted in Fairview Township by nonresidents.
[Added 4-21-2008 by Ord. No. 2008-1]
B.
The tax levied under Subsection A(1) shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer, or on his behalf, to a person who is employed by him.
C.
The tax levied under Subsection A(2) shall relate to and be imposed upon the net profits of any business, profession or other activity carried on by a person or owner or proprietor, either individually or in association with some other person or persons.
D.
The entire taxable earnings of resident employees and the total net
profits of residents from businesses, professions and other activities
conducted within the Township are subject to this tax.
Every corporation shall be exempt from this tax. This exemption
is not extended to any corporation that elects to be taxed as a small
business corporation pursuant to any section of the Internal Revenue
Code or any other applicable act (a Subchapter S corporation). Profits
and losses from a Subchapter S corporation shall be treated in the
same manner as partnership profits and losses.
The net profits of any institution or organization operated
for public, religious, educational or charitable purposes, organization
of institutions not organized for private profit, and trusts or foundations
established for any of these purposes shall be exempt from the tax
on net profits.
[Added 11-7-2012 by Ord.
No. 2012-4]
Persons whose total income from all sources is less than $12,000
per annum are hereby exempted from the tax imposed by this article.
A.
Every taxpayer shall, on or before April 15, of the succeeding year,
make and file with the Income Tax Officer on a form prescribed or
approved by the Income Tax Officer a final return showing the amount
of earned income received during the period beginning January 1 of
the current year and ending December 31 of the current year, the total
amount of tax due thereon, the amount of tax paid thereon, the amount
of tax thereon that has been withheld pursuant to the provisions of
this article relating to the collection of tax at source and the balance,
if any, of tax due. At the time of filing the final return, the taxpayer
shall pay the balance of the tax due or shall make demand for refund
or credit in the case of overpayment.
B.
Every taxpayer who is employed for a salary, wage, commission, or
other compensation and who received any income not subject to the
provisions hereof relating to collection at source shall make and
file with the Income Tax Officer an annual return setting forth the
aggregate amount of earned income not subject to withholding from
him during the period beginning January 1 and ending December 31 of
the current year, and such other information as the Income Tax Officer
may require, and pay to the Income Tax Officer the amount of tax shown
as due thereon on or before April 15 of the succeeding year.
A.
Every taxpayer shall, on or before April 15 of the succeeding year,
make and file with the Income Tax Officer a final return showing the
amount of all taxable income including net profits received during
the period beginning January 1 of the current year and ending December
31 of the current year, the total amount of tax due thereon, the amount
of the tax paid thereon, the amount of tax that has been withheld
and the balance, if any, of tax due. At the time of filing the final
return, the taxpayer shall pay the balance of the tax due.
B.
When a return is filed for a fiscal year different from the Income
Tax Officer's calendar year, the return shall be filed within
105 days from the end of said fiscal year.
A.
Every person having an office, factory, workshop, branch, warehouse
or other place of business within the Township and who employs one
or more persons, other than domestic servants, for a salary, wage,
commission or other compensation shall, within 15 days after becoming
an employer, register with the Income Tax Officer his name and address
and such other information as the Income Tax Officer may require.
B.
Every employer having an office, factory, workshop, branch, warehouse,
or other place of business within the Township who employs one or
more persons, other than domestics, for a salary, wage, commission
or other compensation shall deduct at the time of payment thereof
the tax imposed by this article on the earned income due to his employee
or employees, and shall, on or before April 30 of the current year,
July 31 of the current year, October 31 of the current year, and January
31 of the succeeding year, file a return and pay to the Income Tax
Officer the amount of taxes deducted during the preceding three-month
periods ending March 31 of the current year, June 30 of the current
year, September 30 of the current year, and December 31 of the current
year, respectively. Such return shall show the name, address and social
security number of each such employee, the earned income of such employee
during such preceding three-month period, the tax deducted therefrom,
the total income of all such employees during the preceding three-month
period, and the total tax deducted therefrom and paid with the return.
C.
Any employer who for two of the preceding four quarterly periods
has failed to deduct the proper tax, or any part thereof, or has failed
to pay over the proper amount of tax to the Income Tax Officer may
be required by the Income Tax Officer to file his return and pay the
tax monthly. In such cases, payment of the tax shall be made to the
Income Tax Officer on or before the last day of the month succeeding
the month for which the tax was withheld.
D.
On or before February 28 of the succeeding year, every employer shall
file with the Income Tax Officer:
(1)
An annual return showing the total amount of earned income paid,
the total amount of tax deducted, and the total amount of tax paid
to the Income Tax Officer for the period beginning January 1 of the
current year and ending December 31 of the current year.
(2)
A return withholding statement for each employee employed during
all or any part of the period beginning January 1 of the current year
and ending December 31 of the current year, setting forth the employee's
name, address and social security number, the amount of earned income
paid to the employee during said period, the amount of tax deducted,
and the amount of tax paid to the Income Tax Officer. Every employer
shall furnish a copy of the withholding statement to the employee
for whom it is filed.
(3)
Every employer who discontinues business prior to December 31 of
the current year shall, within 30 days after the discontinuance of
business, file the returns and withholding statements herein required
and pay the tax due.
(4)
Except as otherwise provided herein, every employer who willingly
or negligently fails or omits to make the deductions required by this
section shall be liable for payment of the taxes which he was required
to withhold to the extent that such taxes have not been recovered
from the employee.
(5)
The failure or omission of any employer to make the deductions required
by this section shall not relieve any employee from the payment of
the tax or from complying with the requirements of this article relating
to the filing of declarations and returns.
A.
From time to time the Township shall appoint an Income Tax Officer
by resolution of the Township.
B.
It shall be the duty of the Income Tax Officer to collect and receive
the taxes, fines and penalties imposed by this article. The Income
Tax Officer shall keep a record showing the amount of tax received
by him from each person or business paying the tax and the date of
such receipt.
C.
The Income Tax Officer shall, before entering upon his official duties,
give and acknowledge a bond to the Township in such amount as the
Township shall designate, which bond shall be conditioned upon the
faithful discharge by the Income Tax Officer of all duties required
of him by virtue of his office. Such bond shall be joint and several
with one or more corporate sureties authorized to do business in the
Commonwealth of Pennsylvania and duly licensed in accordance with
regulations of the Insurance Department of the Commonwealth of Pennsylvania.
D.
The Income Tax Officer is charged with the administration and enforcement
of the provisions of this article, any amendments hereto and is further
empowered and authorized to prescribe, adopt, promulgate and enforce,
rules and regulations relating to any matter pertaining to the administration
and enforcement of this article to prescribe forms necessary for the
administration of this article. No rule or regulation of any kind
prescribed or adopted by the Income Tax Officer shall be enforceable
unless it has been approved by resolution of the Supervisors of Fairview
Township. A copy of such rules and regulations currently in force
shall be made available by the Income Tax Officer for public inspection
at the office of the Township.
E.
The Income Tax Officer is hereby authorized to examine the books,
papers and records of any employer or of any taxpayer or of any person
whom the Income Tax Officer reasonably believes to be an employer
or taxpayer, in order to verify the accuracy of any declaration or
return, or if no declaration or return was filed, to ascertain the
tax due. Every employer and taxpayer and every person whom the Income
Tax Officer reasonably believes to be an employer or taxpayer is hereby
directed and required to give to the Income Tax Officer, or to any
agency or person designated by him, the means, facilities and opportunity
for such examination and investigation as are hereby authorized.
F.
Any information gained by the Income Tax Officer, his agents or employees,
or any other officer or agent of the Township, as a result of any
declarations, returns, investigations, hearing or verifications required
or authorized by resolution shall be confidential, except for official
purposes and except in accordance with a proper and judicial order,
or as otherwise provided by law.
G.
The Township does hereby appoint Berkheimer Associates as Income
Tax Officer for the period beginning with the calendar year 1996 for
such compensation as shall be determined and approved by the Board
of Supervisors of the Township.
H.
The Board of Supervisors of Fairview Township does hereby approve
the earned income and net profits tax rules and regulations previously
adopted by Berkheimer Associates, submitted to this Board and attached
to this article (the "Rules and Regulations").[1]
[1]
Editor's Note: The rules and regulations are on file in the
Township office.
A.
If for any reason the tax imposed by this article 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 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.
B.
Notwithstanding the provisions of Subsection A, the Township may, by resolution of the Board of Supervisors of Fairview Township, establish a one-time period during which interest or interest and penalties that would otherwise be imposed for the nonreporting or under-reporting of earned income tax liabilities or for the nonpayment of earned income taxes previously imposed and due shall be waived in total or in part if a taxpayer voluntarily files delinquent returns and pays the taxes in full during the period so established. The Township may adopt regulations to implement the provisions of this subsection.
C.
The provisions of Subsection B shall not affect or terminate any petitions, investigations, prosecutions or other proceedings pending under the provisions of this article, or prevent the commencement or further prosecution of any proceedings by the proper authorities for violations of this article. No proceedings shall, however, be commenced on the basis of delinquent returns filed pursuant to Subsection B if the returns are determined to be substantially true and correct and the taxes are paid in full within the prescribed time.
A.
Any person who fails, neglects or refuses to make any declaration
or return required by this article, any employer who fails, neglects
or refuses to register or to pay the tax deducted from his employees,
or fails, neglects or refuses to deduct or withhold the tax from his
employees, any person who refuses to permit the Income Tax Officer
or any agent designated by him to examine his books, records and papers,
and any person who knowingly makes any incomplete, false or fraudulent
return, or attempts to do anything whatsoever to avoid the full disclosure
of the amount of his net profits or earned income in order to avoid
the payment of the whole or any part of the tax imposed by this article,
shall, upon conviction thereof before any Magisterial District Judge
or other court of competent jurisdiction in Erie County, be sentenced
to pay a fine of not more than $500 for each offense, and costs, and,
in default of payment of said fine and costs, be imprisoned for a
period not exceeding 30 days.
B.
Any person who divulges any information which is confidential under
the provisions of this article, shall, upon conviction thereof before
any Magisterial District Judge or other court of competent jurisdiction
in Erie County, be sentenced to pay a fine of not more than $500 for
each offense, and costs, and, in default of payment of said fines
and costs to be imprisoned for a period not exceeding 30 days.
C.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this article.
D.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this article shall not
excuse such person from making such declaration or return.
The provisions of the Local Tax Enabling Act, the Act of December
31, 1965, P.L. 1257, No. 511, as amended, to the extent applicable
are incorporated herein by reference.
