[Ord. 236, 11/7/1966, § I]
The following words or phrases, when used in this Part, shall
have the meanings ascribed to them in this section:
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 businesses, or associations, 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; 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, workmen's compensation
acts, occupational disease acts and similar legislation, or payments
commonly recognized as old age benefits, retirement pay for 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.
EMPLOYER
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.
INCOME TAX OFFICER or OFFICER
Person, public employee or private agency designated by Borough
Council to collect and administer the tax on earned income and net
profits.
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 accounting system used
in such business, profession or other activity, but without deduction
of taxes based on income.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside the taxing district.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district.
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.
[Ord. 236, 11/7/1966, § II; as amended by Ord.
741, 12/30/2002, § 1]
1. A tax for general revenue purposes of 1% is hereby imposed on the
following:
A. Salaries, wages, commissions and other compensation earned on and
after January 1, 1967, through December 31, 1967, and continuing for
each taxable year thereafter, by residents of the Borough of Jefferson
Hills.
B. Salaries, wages, commissions or other compensation earned on and
after January 1, 1967, through December 31, 1967, and continuing for
each taxable year thereafter, by nonresidents of the Borough of Jefferson
Hills for work done or services performed or rendered in the Borough
of Jefferson Hills.
C. Net profits, earned on and after January 1, 1967, through December
31, 1967, and continuing for each taxable year thereafter, of businesses,
professions and other activities conducted by residents of the Borough
of Jefferson Hills.
D. Net profits, earned on and after January 1, 1967, through December
31, 1967, and continuing for each taxable year thereafter, of businesses,
professions and other activities conducted in the Borough of Jefferson
Hills by nonresidents.
2. The tax levied under Subsections
1A and
B herein, shall relate to and be imposed on salaries, wages, commissions and other compensation paid by an employer or on his behalf to any person who is employed by or renders services to him. The tax levied under Subsections
1C and
D herein shall relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or as proprietor, either individually or in association with some other person or persons.
3. The tax levied under this Part shall be applicable to earned income
received and to net profits earned in the period beginning January
1, 1967, and ending December 31, 1967, or for the taxpayer fiscal
years beginning in that period, and the tax shall continue in force
on a calendar year or taxpayer fiscal year basis, without annual reenactment,
unless the rate of the tax is subsequently changed. Changes in the
rate shall become effective on the date specified in any such Part.
[Ord. 236, 11/7/1966, § III]
1. Net Profits.
A. 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, and ending December 31, of the
current year, and pay to the officer in four equal quarterly installments
the tax due thereon as follows: the first installment at the time
of filing the declaration, and the other installments on or before
June 15, of the current year, September 15, of the current year, and
January 15, of the succeeding year, respectively.
B. 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 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.
C. 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 demand for refund or credit in the case of overpayment.
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 hereinafter
required.
D. The officer is authorized to provide by regulations 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.
E. 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.
2. Earned Income.
A. Annual Earned Income Tax. 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, the
amount of tax thereon that has been withheld pursuant to the provisions
relating to collection at source and the balance 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. Earned Income Not Subject to Withholding. Every taxpayer who is employed
for 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, 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 return shall, at the time of filing thereof,
pay to the officer the amount of tax shown as due thereon.
[Ord. 236, 11/7/1966, § IV; as amended by Ord.
741, 12/30/2002, § 1]
1. Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Borough of Jefferson Hills who
employs one or more persons, other than domestic servants, for a salary,
wage, commission or other compensation, 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.
2. Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Borough of Jefferson Hills 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 Part on the earned income
due to this 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 subdivision imposing the tax upon
such employee, the total earned income of all such employees during
such 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.
3. On or before February 28, of the succeeding year, every employer
shall file with the officer:
A. 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.
B. A return withholding statement for such employee employed during
all or any part of the period beginning January 11, 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 tax paid to the officer. Every employer shall furnish two copies
of the individual return to the employee for whom it is filed.
4. Every employer who discontinues business prior to December 31, of
the current year, shall within 30 days after the discontinuance of
business, file the return and withholding statements hereinabove required
and pay the tax due.
5. Except as otherwise provided in §
24-609, 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.
6. 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 the ordinance or
resolution relating to the filing of declarations and returns.
[Ord. 236, 11/7/1966, § V; as amended by Ord. 741,
12/30/2002, § 1]
1. It shall be the duty of the officer to collect and receive the taxes,
fines and penalties imposed by this Part. 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.
2. Bond Required.
A. Each officer, before entering upon his official duties, shall give
and acknowledge a bond to the Borough of Jefferson Hills. If the Borough
of Jefferson Hills 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.
B. Each 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.
C. Each bond shall be conditioned upon the faithful discharge by the
officer, 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 monies
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.
D. Each such bond shall be taken in the name of the Borough of Jefferson
Hills, and shall be for the use of the Borough of Jefferson Hills,
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.
E. The Borough of Jefferson Hills or any person may sue upon the said
bond in its or his own name for its or his own use.
F. Each such bond shall contain the name or names of the surety company
or companies bound thereon. The Borough of Jefferson Hills 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.
G. The Borough of Jefferson Hills 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 Jefferson Hills 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.
H. The Borough of Jefferson Hills shall designate the custodian of the
bond required to be given by the officer.
3. The officer charged with the administration and enforcement of the
provisions of this Part is hereby empowered to prescribe, adopt, promulgate
and enforce, rules and regulations relating to any manner pertaining
to the administration and enforcement of this Part, including provisions
for the reexamination and correction of declarations and returns,
and of payments alleged or found to be incorrect or as 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 Part. No
rule or regulation of any kind shall be enforceable unless it has
been approved by resolution of Borough Council. A copy of such rules
and regulations currently in force shall be available for public inspection.
4. 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.
5. The officer and agents designated by him are hereby authorized to
examine the books, papers and records of any employer or 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 and 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.
6. Any information gained by the officer, his agents or by any official
or agent of the Borough of Jefferson Hills, as a result of any declarations,
returns, investigations, hearings or verifications required or authorized
by this Part shall be confidential, except for official purposes and
except in accordance with a proper judicial order, or as otherwise
provided by law.
7. The officer is authorized to establish different filing, reporting
and payment dates for taxpayers whose fiscal years do not coincide
with the calendar year.
[Ord. 236, 11/7/1966, § VI; as amended by Ord.
741, 12/30/2002, § 1]
The Income Tax Officer shall receive such compensation for his
services and expenses as determined by the Council of the Borough
of Jefferson Hills.
[Ord. 236, 11/7/1966, § VII; as amended by Ord.
741, 12/30/2002, § 1]
1. The officer may sue in the name of the Borough of Jefferson Hills
for the recovery of taxes due and unpaid under this Part.
2. Any suit brought to recover the tax imposed by this Part 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:
A. When no declaration or return was filed by any person although a
declaration or return was required to be filed by him under provisions
of this Part, there shall be no limitation.
B. 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.
C. In the case of substantial understatement of tax liability of 25%
or more, and no fraud, suit shall be begun within six years.
D. Where any person has deducted taxes under the provisions of this
Part and has failed to pay the amount 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.
E. This section shall not be construed to limit the Borough of Jefferson
Hills from recovering delinquent taxes by any other means provided
by this Act.
3. The officer may sue for recovery of an erroneous refund provided
such suit is begun 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 inducted by fraud or misrepresentation of material
fact.
[Ord. 236, 11/7/1966, § VIII]
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of said tax, and an additional
penalty of 0.5% 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.
[Ord. 236, 11/7/1966, § IX; as amended by Ord.
685, 5/11/1998]
1. Any person who fails, neglects or refuses to make any declaration
or return required by this Part, 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 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 Part,
shall, upon conviction thereof, 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 a term of imprisonment not to exceed 30
days. Each day that a violation of this Part continues shall constitute
a separate offense.
2. Any person who divulges any information which is confidential under
the provisions of this Part shall, upon conviction thereof, 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, to a term of imprisonment
not to exceed 30 days.
3. The failure of any person to receive or procure forms required for
making the declaration or returns required by this Part shall not
excuse him from making such declaration or return.
[Ord. 236, 11/7/1966, § X; as amended by Ord. 741,
12/30/2002, § 1]
The officer is hereby authorized to accept payment under protest
of the amount of tax claimed by the Borough of Jefferson Hills in
any case where any person disputes the validity or amount of the Borough's
claim for the tax. If it is thereafter judicially determined by a
court of competent jurisdiction that there has been an overpayment
to the officer, the amount of the overpayment shall be refunded to
the person who paid under protest.
[Ord. 236, 11/7/1966, § XI; as amended by Ord.
741, 12/30/2002, § 1]
1. Payment of any tax to any political subdivision pursuant to an ordinance
or resolution passed or adopted prior to January 1, 1966, shall be
credited to and allowed as a deduction from the liability of taxpayers
from any like tax respectively on salaries, wages, commissions, other
compensation or on net profits of businesses, or other activities
and for any income tax imposed by any other political subdivision
of this commonwealth under the authority of this act.
2. Payment of any tax on salaries, wages, commissions other compensation
or net profits of businesses, professions or other activities to a
political subdivision by residents thereof pursuant to any ordinance
or resolution passed or adopted under the authority of Act No. 511
of 1965 shall be credited to and allowed as a deduction from the liability
of such persons for any other like tax respectively on salaries, wages,
commissions, other compensation or on net profits of businesses, professions
or other activities imposed by any other political subdivision of
this commonwealth under the authority of this act.
3. Payment of any tax on income to any political subdivision by residents
thereof pursuant to an ordinance or resolution passed or adopted under
the authority of Act No. 511 of 1965 shall, to the extent that such
income includes salaries, wages, commissions, other compensation or
net profits of businesses, professions or other activities, but in
such proportion as hereinafter set forth, be credited to and allowed
as a deduction from the liability of such persons for any other on
salaries, wages, commissions, other compensation or on net profits
of business professions, or other activities imposed by any other
political subdivision of the commonwealth under the authority of this
act.
4. Payment of any tax on income to any state or to any political subdivision
that by residents thereof pursuant to any state or local law, shall,
to the extent that such income includes salaries, wages, commissions
or other compensation or net profits of businesses, professions or
other activities imposed by this Part, if residents of the Borough
of Jefferson Hills receives credits and deductions of a similar kind
to a like degree from the tax on income imposed by the other state
or political subdivision thereof.
5. Payment of any tax on income to any state other than Pennsylvania
or to any political subdivision located outside the boundaries of
this commonwealth, by residents of the Borough of Jefferson Hills
shall, to the extent that such income includes salaries, wages, commissions
or other compensation or net profits of businesses, professions or
other activities but in such proportions as hereinafter set forth,
be credited to and allowed as a deduction from the liability of such
person for any other tax on salaries, wages, commissions, other compensation
or net profits of businesses, professions or other activities imposed
by this Part.
6. When a credit or deduction is allowable in any of the several cases
hereinabove provided, it shall be allowed in proportion to the concurrent
periods for which taxes are imposed by the other state or respective
political subdivisions, but not in excess of the amount previously
paid for a concurrent period.
[Ord. 236, 11/7/1966, § XII; as amended by Ord.
741, 12/30/2002, § 1]
The tax imposed by this Part shall not apply:
1. To any person as to whom it is beyond the legal power of the Borough
of Jefferson Hills to impose the tax herein provided for under the
Constitution of the United States and the Constitution and laws of
the State of Pennsylvania.
2. To institutions or organizations operated for public, religious,
educational or charitable purposes, to institutions or organizations
not organized or operated for private profit, or to trusts and foundations
established for any of the said purposes.
This section shall not be construed to exempt any person who is an employer from the duty of collecting the tax at source from his employees and paying the amount collected to the officer under the provisions of § 24-604 of this Part.
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[Ord. 236, 11/7/1966, § XIV]
This Part is a reenactment of Ord. 222, approved November 1, 1965, as modified by the Local Tax Enabling Act of December 31, 1965, No. 511, reenacting the same as so modified, and continuing the same tax imposed therein at the same rate for the year 1967 and succeeding years as provided for in §
24-602 hereof.