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:
ASSOCIATION
A partnership, limited partnership or any other unincorporated
group of two or more persons.
BUSINESS
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.
CORPORATION
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.
DOMICILE
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.
EARNED INCOME
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:
A.
Wages or compensation paid to persons on active military service.
B.
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.
C.
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."
D.
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.
EMPLOYEE
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.
EMPLOYER
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.
INCOME TAX OFFICER or OFFICER
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]
NET PROFITS
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.
RESIDENT
A person, partnership, association or other entity domiciled
in the Borough of West View.
TAXPAYER
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.
[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.
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. 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.
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.
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, 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.