[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]
[1]
Editor's Note: Section 13 of the Local Tax Enabling Act (53 P.S. § 6913) was repealed 7-2-2008 by P.L. 197, No. 32, § 17, effective 6-30-2012. For current provisions, see 53 P.S. § 6924.501 et seq.
[2]
Editor's Note: Addendum No. 1 is on file in the City offices.
[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[2]]
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 tax was reenacted for fiscal year 2024 with no change in rate by Ord. No. 9-2023.
[2]
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.