[Adopted 12-29-1969 by Ord. No. 1969-9]
The provisions of Section 13 of the Local Tax Enabling Act (Act
No. 511 of 1965) of December 31, 1965, P.L. 1257,[1] its supplements and amendments are incorporated herein
by reference, with the exception of where hereinafter it is specifically
provided otherwise. A copy of the said provisions of Section 13 is
designated "Addendum No. 1" and attached hereto and made an integral
part of this article, as if more fully delineated in the body of this
article.[2]
[Amended 12-19-2018 by Ord. No. 21-2018; 12-16-2020 by Ord. No. 19-2020; 12-21-2022 by Ord. No. 16-2022[1]]
A tax for general revenue purposes in the amount of 2.2% is
hereby imposed on earned income and net profits earned by residents
of the City of Pittston and on earned income and net profits earned
by nonresidents of the City of Pittston for work done or services
performed or rendered in the City of Pittston during the taxable period
beginning on the first day of January 1970 or the effective date of
this article and continuing for each taxable year thereafter without
annual reenactment.
[1]
Editor’s Note: This ordinance provided an effective
date of January 1, 2023.
A.
Net profits.
(1)
Quarterly payments. Every taxpayer making net profits shall, on or
before April 15 of each year, make and file a declaration of his estimated
net profits for the current year and shall pay the tax due thereon
in quarterly installments and shall file a final return and pay to
the officer the balance of the tax due, all as provided in Section
13, Division IIIA(1)(ii), (2) (3) (4) and (5), of the Local Tax Enabling
Act, its supplements and amendments.
B.
Earned income.
(1)
Every taxpayer shall make and file returns and pay the taxes due,
all as provided in Section 13, Division IIIB, first paragraph, of
the Local Tax Enabling Act, its supplements and amendments.
(2)
Quarterly returns. Every taxpayer who is employed for a salary, wages
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 quarterly returns and shall pay quarter-annually
the amount of tax shown as due on such returns, all as provided in
Section 13, Division IIIB(2), of the Local Tax Enabling Act, its supplements
and amendments.
A.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the corporate limits of the City
of Pittston shall deduct the tax imposed by this article on the earned
income due to his employee or employees and shall file quarterly returns
and final returns and pay quarterly to the officer the amount of taxes
deducted, all as set forth in Section 13, Division IV, of the Local
Tax Enabling Act, its supplements and amendments.
B.
No employer shall be required to register, deduct taxes, file returns
or pay taxes in the cases of domestic servants.
A.
Powers
and duties of the officer.
(1)
The
City Council of the City of Pittston shall designate by appropriate
resolution the income tax officer, who shall perform his duties in
accord with Section 13, Division V, of the Local Tax Enabling Act
and such rules and regulations relating to administration and enforcement
of this article as may be approved by Council.
(2)
The
income tax officer shall be bonded in accordance with provisions of
Section 13 of the Local Tax Enabling Act, and the custodian of said
bond shall be the Treasurer of the City of Pittston.
(3)
The
income tax officer shall turn over to the Treasurer of the City of
Pittston at the expiration of each respective quarter those amounts
duly collected by him as revenue of the tax promulgated through the
provisions of this article.
B.
The Income Tax Collector for the City shall be selected by the Luzerne
County Act 32 Tax Collection Committee in accordance with Act 32 of
2008. The City Administrator shall serve as the City's voting representative
on the Committee. The City Administrator may designate a member of
the Administration Department of the City to represent the City on
his or her behalf. The City Administrator shall keep the Mayor, City
Council, City Controller and City Treasurer informed on the Committee's
operations and actions as it affects the City's tax collection.
[Amended 12-21-2015 by Res. No. 11811]
C.
The City of Pittston does hereby designate as income tax officer
for the year 1970 the H.A. Berkheimer Associates, to serve at a compensation
of 3 1/2% of the tax collected.
The tax imposed in § 436-12 of this article shall not be levied on the net profits of any person, institution, or organization as to whom it is beyond the power of the Council of the City of Pittston to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
This article shall become effective January 1, 1970.
