[Adopted 11-1-1966 by Ord. No. 594 (Ch. 24, Part 2, of the
1999 Code of Ordinances); amended in its entirety 11-16-2011 by Ord. No.
1175]
Act 32 (53 P.S. § 6924.101 through 6924.901) and its
definitions, duties, directives, rules, regulations, powers and penalties
is hereby adopted by reference as if the same had been set forth fully
herein.
A.
DOMICILE
EARNED INCOME
NET PROFITS
NONRESIDENT
RESIDENT
TAX COLLECTION COMMITTEE (TCC)
TAX COLLECTION DISTRICT (TCD)
TAX OFFICER/TAX COLLECTOR
The following words and phrases are included herein and when used
in this article shall have the meanings given to them in this section
unless the context clearly indicates otherwise:
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.
The compensation as required to be reported to or as determined
by the Department of Revenue under Section 303)(fn2)[1] 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.
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.
A person or business domiciled outside the political subdivision
levying the tax.
A person or business domiciled in the political subdivision
levying the tax.
The Southwest Tax Collection Committee established to govern
this tax collection district for the purpose of income tax collection.
The Southwest Tax Collection District is established under
Section 504 of Act 32.
The agency engaged to administer and collect earned income
taxes for this tax collection district. Unless otherwise specifically
provided, for purposes of the obligations of an employer, the term
shall mean the Tax Officer for the tax collection district within
which the employer is located, or, if an employer maintains workplaces
in more than one district, the Tax Officer for each such district
with respect to employees principally employed therein.
[1]
Editor's Note: See 72 P.S. § 7101 et seq.
B.
In addition to the above definitions, this section incorporates by
reference those words, phrases and definitions as listed in Act 32
(53 P.S. § 6924.101 through 6924.901).
A.
Resident tax. A tax at the rate of 1% is hereby levied on all earned
income and net profits, as defined by Act 32, on residents of the
Borough of West Mifflin.
B.
Nonresident tax. A tax at the rate of 1% is hereby levied on all
earned income and net profits earned by nonresidents for work done
or services performed or rendered in the Borough of West Mifflin.
C.
All changes shall remain in effect on a calendar-year basis without
annual reenactment unless the rate of tax is subsequently changed.
The collection and administration of the tax provided for in
this Ordinance shall be performed by the Tax Officer appointed by
the Tax Collection Committee. Said Tax Officer shall receive compensation
for services and expenses as determined by agreement between the TCC
and the Tax Officer. The Tax Officer shall have the powers as provided
for by the Local Tax Enabling Act.
No exemptions or credits based on age or income or any other
conditions are granted by this Ordinance. Nothing in this Ordinance
is intended to preclude or inhibit any credit or exemption imposed
by act of law or regulation.
This Ordinance shall be effective January 1, 2012. It is the
intention of the governing body of the Borough of West Mifflin that
this Ordinance shall provide procedural modifications only to the
previously adopted Earned Income Tax Ordinance, and no gap as to imposition
of the tax set forth herein should be inferred.