For purposes of this article, all terms defined in the Local
Tax Enabling Act, 53 P.S. § 6924.101 et seq., shall have
the meanings set forth therein, except as modified below. The following
terms shall have the meanings set forth herein:
DOMICILE
The place where a person lives and has a permanent home and
to which the person has the intention of returning whenever 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 the person to adopt some other permanent home.
In the case of a business, domicile is that place considered as the
center of business affairs and the place where its functions are discharged.
EARNED INCOME
The compensation as required to be reported to or as determined by the Department of Revenue under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and rules and regulations promulgated under that section. Employee business expenses as reported to or determined by the Department of Revenue under Article
III of the Tax Reform Code of 1971 shall constitute allowable deductions in determining earned income. The term does not include offsets for business losses. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
LOCAL TAX ENABLING ACT
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and as amended in the future, including any regulations adopted
by the Department of Community and Economic Development thereunder.
NET PROFITS
The net income from the operation of a business, other than
a corporation, as required to be reported to or as determined by the
Department of Revenue under Section 303 of the Act of March 4, 1971
(P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and rules
and regulations promulgated under that section.
NONRESIDENT
A person or business domiciled outside the political subdivision
levying the tax.
RESIDENT
A person or business domiciled in the political subdivision
levying the tax.
TAX
The tax imposed by this article.
TAX OFFICER
The person or entity appointed as Tax Officer pursuant to
the Local Tax Enabling Act to collect the tax in the TCD.
TAXPAYER
A person or business required under this article or the Local
Tax Enabling Act to file a return of an income tax or to pay an income
tax.
TAX RETURN
A form prescribed by the Tax Officer for reporting the amount
of tax or other amount owed or required to be withheld, remitted or
reported under this article or the Local Tax Enabling Act.
TAX YEAR
The period from January 1 to December 31.
TCC
The tax collection committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
TCD
The Allegheny North Tax Collection District or any future
tax collection district to which the Township or any part of the Township
is assigned under the Local Tax Enabling Act.
Although credits and deductions against tax are permitted under
certain circumstances as provided herein and in applicable law and
regulations, no individuals are exempt from tax based on age, income
or other factors.
Every taxpayer receiving earned income or earning net profits
in any tax year shall file tax returns and pay tax in accordance with
the Local Tax Enabling Act and the policies and procedures of the
TCC and Tax Officer. Tax imposed on net profits and all earnings not
subject to withholding at source must be reported and paid on a quarterly
basis in accordance with the Local Tax Enabling Act. A taxpayer is
required to file a return even if no tax payment is due and owing.
Every employer shall register, withhold and remit the tax and
file tax returns in accordance with the Local Tax Enabling Act and
the policies and procedures of the TCC and Tax Officer.
The tax will be collected from individuals and employers by
the Tax Officer. The Tax Officer is authorized to file an action in
the name of the Township for the recovery of income taxes due to the
Township and unpaid. Nothing in this section shall affect the authority
of the Township to file an action in its own name for collection of
income taxes under the Local Tax Enabling Act.
Individuals and employers are subject to interest, penalties,
costs and fines in accordance with the Local Tax Enabling Act, including
costs of collection imposed by the Tax Officer in accordance with
authorization by the TCC.
This article is intended to be consistent with the Local Tax
Enabling Act and to include all necessary authorizations to permit
the Tax Officer to take such tax collection, administration, disbursement,
enforcement and other activities as authorized by the Local Tax Enabling
Act, subject to the policies and procedures of the TCC.
The provisions of this article shall become effective on January
1, 2012, and shall apply to earned income received or earned and net
profits earned or made by a taxpayer during calendar year 2012 and
each year thereafter without annual reenactment unless the rate of
tax is subsequently changed. Changes in the rate of tax shall become
effective on the date specified in the ordinance imposing such change.
[Added 3-13-2012 by Ord.
No. 1905]
Any person, corporation, association, partnership or any other
entity owning real property situate in the Township of Shaler and
leasing the same for occupancy by a person or persons for residential
purposes shall, within 30 days of leasing such property, submit the
name and address of all occupants of such leased premises to the Tax
Officer of the Allegheny North Tax Collection District.
[Added 3-13-2012 by Ord.
No. 1905]
Any person, corporation, association, partnership or any other entity who fails, neglects or refuses to comply with §
201-11.1 shall, upon conviction thereof before any Magisterial District Judge or court of competent jurisdiction in Allegheny County, be sentenced to pay a fine of not less than $50 nor more than $300 for each offense and costs and, in default of payment of said fine and costs, to be imprisoned for a period not exceeding 10 days.