[Adopted 11-11-1966 by Ord. No. 1101 (Ch. 126, Art. I, of
the 1977 Code)]
As used in this article, the following words and phrases shall
have the meanings ascribed to them in this section, 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 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 place in which
a man has voluntarily fixed the habitation of himself and his family,
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 a business or association,
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. "Earned income" does
not include, 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.
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."
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 natural person domiciled in the Borough of West View
or employed therein upon whose earned income, as defined below, a
tax is imposed by this article.
A person, partnership, association, corporation, institution,
governmental body, unit or agency or any other entity employing one
or more persons for a salary, wage, commission or other compensation.
Any person, public employee or private agency designated
by the Borough of West View to collect and administer the tax on earned
income and net profits, including but not limited to properly bonded
clerical employees of the Borough of West View.
[Amended 7-28-1982 by Ord. No. 1269[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 the deduction
of taxes based on income.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the Borough of West View.
The calendar year following the current year.
A person, partnership, association or any other entity required
hereunder to file a return of earned income or net profits or to pay
a tax thereon.
[1]
Editor's Note: This ordinance also provided that existing
departments of the Borough shall collect and administer the earned
income tax and further provided that Act 511 of 1965 (53 P.S. § 6924.313),
read together with the definition of income tax officer or officer,
shall be construed so as to include in the definition any designated
clerical employee or employees of the Borough of West View.
[Amended 2-2-1977 by Ord. No. 1191; 4-14-1982 by Ord. No. 1266]
A.
A tax for general revenue purposes of 1% is hereby imposed on:
(1)
Earned income received beginning January 1 of the current year and
ending December 31 of the current year by residents of the Borough
of West View.
(2)
The net profits earned beginning January 1 of the current year and
ending December 31 of the current year of business, professions or
other activities conducted by such residents, regardless of where
the same were earned.
(3)
The net profits earned beginning January 1 of the current year and
ending December 31 of the current year of business, professions or
other activities conducted in the Borough of West View by nonresidents.
B.
The tax herein levied and imposed shall continue in full force on
a calendar-year basis or a taxpayer fiscal-year basis, without annual
reenactment, until such time as the Borough Council of the Borough
of West View shall change the rate of tax or by appropriate ordinance
repeal such tax.
A.
Net profits.
(1)
Every taxpayer making net profits shall, on or before April 15 of
the current year, make and file with the Officer, on a form prescribed
or approved by the Officer, a declaration of his estimated net profits
during the period beginning January 1 and ending December 31 of the
current year, and shall pay to the Officer in four equal quarterly
installments the tax due thereon as follows:
(2)
Any taxpayer who first anticipates any net profit after April 15
of the current year shall make and file the declaration hereinabove
required on or before June 15 of the current year, September 15 of
the current year or December 31 of the current year, whichever of
these dates next follows the date on which the taxpayer first anticipates
such net profit, and shall pay to the Officer in equal installments
the tax due thereon on or before the quarterly payment dates which
remain after the filing of the declaration.
(3)
Every taxpayer shall, on or before April 15 of the succeeding year,
make and file with the Officer, on a form prescribed or approved by
the Officer, a final return showing the amount of net profits earned
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
and the total amount of tax paid thereon. At the time of filing the
final return, the taxpayer shall pay to the Officer the balance of
tax due or shall make a demand for refund or credit in the case of
overpayment. However, any taxpayer may, in lieu of paying the fourth
quarterly installment of his estimated tax, elect to make and file
with the Officer, on or before January 31 of the succeeding year,
the final return as hereinabove required.
(4)
The Officer may provide, by regulation, for the making and filing
of adjusted declarations of estimated net profits and for the payments
of the estimated tax in cases where a taxpayer who has filed the declaration
hereinabove required anticipates additional net profits not previously
declared or finds that he has overestimated his anticipated net profits.
(5)
Every taxpayer who discontinues business prior to December 31 of
the current year shall, within 30 days after the discontinuance of
business, file his final return as hereinabove required and pay the
tax due.
B.
Earned income.
(1)
Annual earned income tax return. Every taxpayer shall, on or before
April 15 of the succeeding year, make and file with the Officer, on
a form prescribed or approved by the 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
that has been withheld pursuant to the provisions relating to the
collection at source and the balance of tax due. At the time of filing
the final return, the taxpayer shall pay the balance of tax due or
shall make a demand for refund or credit in the case of overpayment.
[Amended 2-2-1977 by Ord. No. 1191]
(2)
Earned income not subject to withholding. Every taxpayer who is employed
for a salary, wage, commission or other compensation and who received
any earned income not subject to the provisions relating to collection
at source shall make and file with the Officer, on a form prescribed
or approved by the Officer, a quarterly return 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, setting forth
the aggregate amount of earned income not subject to withholding by
him during the 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, and subject to
the tax, together with such other information as the Officer may require.
Every taxpayer making such returns shall, at the time of filing thereof,
pay to the Officer the amount of tax shown as due thereon.
A.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Borough of West View, who employs
one or more persons other than domestic servants for a salary, wage,
commission or other compensation and who has not previously registered,
shall, within 15 days after becoming an employer, register with the
Officer his name and address and such other information as the Officer
may require.
B.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Borough of West View, who employs
one or more persons other than domestic servants 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 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, unless otherwise agreed upon between
the Officer and employer, shall show the name 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
political subdivisions imposing the tax upon such employee, the total
earned income of all such employees during the preceding three-month
period and the total tax deducted therefrom and paid with the return.
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 taxing authority may be
required by the Officer to file his return and pay the tax monthly.
In such cases, payments of tax shall be made to the Officer on or
before the last day of the month succeeding the month for which the
tax was withheld.
C.
On or before February 28 of the succeeding year, every employer shall
file with the 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 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,
the political subdivisions imposing the tax upon such employee and
the amount of tax paid to the Officer. Every employer shall furnish
two copies of the individual return to the employee for whom it is
filed.
D.
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 hereinabove
required and pay the tax due.
E.
Except as otherwise provided in § 260-9 hereof, every employer who willfully 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.
F.
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.
It shall be the duty of the Officer to collect and receive the taxes,
fines and penalties imposed by this article. It shall also be his
duty to keep a record showing the amount received by him from each
person or business paying the tax and the date of such receipt.
B.
Bond.
(1)
The Officer, before entering upon his official duties, shall give
and acknowledge a bond to the Borough of West View. If the Borough
Council shall by resolution designate any bond previously given by
the officer as adequate, such bond shall be sufficient to satisfy
the requirements of this subsection.
(2)
Such bond shall be joint and several, with one or more corporate
sureties, which shall be surety companies authorized to do business
in this commonwealth and duly licensed by the Insurance Commissioner
of this commonwealth.
(3)
Such bond shall be conditioned upon the faithful discharge by the
Officer and his clerks, assistants and appointees of all trusts confided
in him by virtue of his office; upon the faithful execution of all
duties required of him by virtue of his office; upon the just and
faithful accounting or payment over, according to law, of all moneys
and all balances thereof paid to, received or held by him by virtue
of his office; and upon the delivery to his successor or successors
in office of all books, papers, documents or other official things
held in right of his office.
(4)
Such bond shall be taken in the name of the Borough of West View
or in the name of the Borough of West View and the North Hills Joint
School District and shall be for the use of such political subdivision
or subdivisions appointing the Officer, where the same Officer is
appointed by the school district and the Borough, and for the use
of such other person or persons for whom money shall be collected
or received, or as his or her interest shall otherwise appear, in
case of a breach of any of the conditions thereof, by the acts or
neglect of the principal on the bond.
(5)
The Borough of West View, or if a joint bond is provided to the Borough
of West View and the North Hills Joint School District, either political
subdivision, or any person, may sue upon the said bond in its or his
own name for its or his own use.
(6)
Such bond shall contain the name or names of the surety company or
companies bound thereon. The Borough of West View or the Borough of
West View and the North Hills Joint School District, if a combined
bond is provided, shall fix the amount of the bond at an amount equal
to the maximum amount of taxes which may be in the possession of the
Officer at any given time.
(7)
The Borough of West View or the Borough of West View and the North
Hills Joint School District, if a combined bond is provided, may,
at any time, upon cause shown and due notice to the Officer and his
surety or sureties, require or allow the substitution or the addition
of a surety company acceptable to the Borough of West View or to the
Borough of West View and the North Hills Joint School District, as
the case may be, for the purpose of making the bond sufficient in
amount, without releasing the surety or sureties first approved from
any accrued liability or previous action on such bond.
(8)
The Borough of West View or the Borough of West View and the North
Hills Joint School District, as the case may be, shall designate the
custodian of the bond required to be given by the Officer.
C.
The Officer, charged with the administration and enforcement of the
provisions of this article, is hereby empowered to prescribe, adopt,
promulgate and enforce rules and regulations relating to any matter
pertaining to the administration and enforcement of this article,
including provisions for the reexamination and correction of declarations
and returns and all payments alleged or found to be incorrect, or
to which an overpayment is claimed or found to have occurred, and
to make refunds, in cases of overpayment, for any period of time not
to exceed six years subsequent to the date of payment of the sum involved,
and to prescribe forms necessary for the administration of this article.
No rule or regulation of any kind shall be enforceable unless it has
been approved by resolution of the Borough Council of the Borough
of West View. A copy of such rules and regulations currently in force
shall be available for public inspection.[1]
D.
With the prior approval of the Borough Council of the Borough of
West View, the Officer shall refund, on petition of and proof by the
taxpayer, earned income tax paid on the taxpayer's ordinary and
necessary business expenses, to the extent that such expenses are
not paid by the taxpayer's employer.
E.
The Officer and the agents designated by him are hereby authorized
to examine the books, papers and records of any employer, of any taxpayer
or of any person whom the 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, every taxpayer and every person whom the
Officer reasonably believes to be an employer or taxpayer is hereby
directed and required to give to the Officer, or to any agent designated
by him, the means, facilities and opportunity for such examination
and investigations as are hereby authorized.
F.
Any information gained by the Officer, his agents or by any other
official or agent of the taxing district as the result of any declaration,
return, investigation, hearing or verification required or authorized
by this article shall be confidential, except for official purposes
and except in accordance with a proper judicial order, or as otherwise
provided by law.
G.
The Officer is authorized to establish different filing, reporting
and payment dates for taxpayers whose fiscal years do not coincide
with the calendar year.
The Income Tax Officer shall receive such compensation for his
services and expenses as shall be determined by the Borough Council
of the Borough of West View from time to time.[1] In the case of a single collector established by the Borough
Council of the Borough of West View and the Board of Directors of
the North Hills Joint School District, such taxing jurisdictions shall
share in the compensation and expenses of a single officer according
to the proportionate share that the total annual collections for each
jurisdiction bears to the total annual collection for all political
subdivisions in a single collector district, except that with the
agreement of 2/3 of all participating political subdivisions, a different
manner of sharing may be substituted.
A.
The Officer may sue in the name of the Borough of West View for the
recovery of taxes due and unpaid under this article.
B.
Any suit brought to recover the tax imposed by this article shall
be begun within three years after such tax is due or within three
years after the declaration or return has been filed, whichever date
is later; provided, however, that this limitation shall not prevent
the institution of a suit for the collection of any tax due or determined
to be due in the following cases:
(1)
Where no declaration or return was filed by any person, although
a declaration or return was required to be filed by him under the
provisions of this article, there shall be no limitation.
(2)
Where an examination of the declaration or return filed by any person
or of other evidence relating to such declaration or return in the
possession of the Officer reveals a fraudulent evasion of taxes, there
shall be no limitation.
(3)
In the case of substantial understatement of tax liability of 25%
or more and no fraud, suit shall be begun within six years.
(4)
Where any person has deducted taxes under the provisions of this
article and has failed to pay the amounts so deducted to the Officer
or where any person has willfully failed or omitted to make the deductions
required by this section, there shall be no limitation.
D.
The Officer may sue for the recovery of an erroneous refund, provided
that such suit is begun within two years after making such refund,
except that the suit may be brought within five years if it appears
that any part of the refund was induced by fraud or misrepresentation
of material fact.
If for any reason the tax is not paid when due, interest at
the rate of 6% per year on the amount of said tax and an additional
penalty of 1/2 of 1% 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.
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 who fails, neglects or refuses to deduct or withhold the tax from
his employees; any person who refuses to permit the 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 amounts 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 court of competent jurisdiction in Allegheny 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 in the Allegheny County Jail.
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 court of competent jurisdiction,
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, be imprisoned
for a period not exceeding 30 days in the Allegheny County Jail.
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 him from making such declaration or return.
This article and the tax imposed hereunder is adopted under
and by virtue of the authority contained in the Act of the General
Assembly of the Commonwealth of Pennsylvania, No. 511, approved the
31st day of December 1965, entitled the "Local Tax Enabling Act of
1965," its supplements and amendments,[1] the provisions of which are hereby accepted and adopted
by the Borough Council of the Borough of West View, and where the
interpretation or terms or provisions of this article are not in accord
with or in compliance with the provisions of said Act of Assembly,
the provisions of said Act of Assembly are intended to be ordained
and enacted by this article as fully as though incorporated, set forth
and made part of this article.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
