[Adopted 12-11-1978 by Ord. No. 12-11-78A; amended in its
entirety 11-8-1999 by Ord. No. 11-8-99A[1]]
[1]
Editor's Note: This ordinance also provided that its provisions
be effective retroactive to 1-1-1999.
62.28.1.
The preambles set forth above are incorporated in the body of
this ordinance by this reference as an expression of the legislative
intent in the consideration and enactment thereof. It is also Council's
intent that the tax levied hereby will be collected and administered
in the same manner, under the same procedures, at the same time and
by the same municipal employees and/or private agency as the tax presently
imposed pursuant to Ordinance No. 12-11-78A, as amended and reenacted.
62.29.1.
The following words and phrases, when used in this ordinance,
shall have the meaning ascribed to them in this section, except where
the context clearly indicates or requires a different meaning:
62.29.2.
ASSOCIATION — A partnership, limited partnership or any
other unincorporated group of two or more persons.
62.29.3.
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.
62.29.4.
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.
62.29.5.
CURRENT YEAR — The calendar year for which the tax is
levied.
62.29.6.
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 a domicile, for a domicile
is the fixed place of abode which, in the intention of the taxpayer,
is permanent rather than transitory. A domicile is the place in which
a person has voluntarily fixed the habitation of such person's 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 such
person 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.
62.29.7.
EARNED INCOME — Compensation as determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code Pt. I, Subpt. B, Art. V (relating to personal income tax). Employee business expenses are allowable deductions as determined under Article III of the "Tax Reform Code of 1971." The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
[Amended 5-12-2003 by Ord. No. 5-12-03A]
62.29.8.
EMPLOYEE — Any natural person domiciled in the Municipality
of Bethel Park or employed therein upon whose earned income, as above
defined, a tax is imposed by this ordinance.
62.29.9.
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.
62.29.10.
INCOME TAX OFFICER or OFFICER — The person, public employee
or private agency designated by the Municipality of Bethel Park to
collect and administer the tax on earned income and net profits; the
Finance Officer of the Municipality, or the Municipal Manager's designee.
62.29.11.
NET PROFIT — The net income from the operation of a business, profession, or other activity, except corporations, determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code Pt. I Subpt. B, Art. V (relating to personal income tax). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming, the term shall not include:
[Amended 5-12-2003 by Ord. No. 5-12-03A]
1.
Any interest earnings generated from any monetary accounts or investment
instruments of the farming business;
2.
Any gain on the sale of farm machinery;
3.
Any gain on the sale of livestock held 12 months or more for draft,
breeding or dairy purposes; and
4.
Any gain on the sale of other capital assets of the farm.
62.29.12.
PERSON or INDIVIDUAL — A natural person.
62.29.13.
PRECEDING YEAR — The calendar year before the current
year.
62.29.14.
RESIDENT — A person, partnership, association or other
entity domiciled in the Municipality of Bethel Park.
62.29.15.
SUCCEEDING YEAR — The calendar year following the current
year.
62.29.16.
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.
62.29.17.
NONRESIDENT — A person, partnership, association or other
entity domiciled outside the Municipality of Bethel Park.
[Added 5-12-2003 by Ord. No. 5-12-03A]
[Amended 11-10-2003 by Ord. No. 11-10-03B; 11-10-2008 by Ord. No.
11-10-08A]
62.30.1.
A tax for general revenue purposes of 9/10 of 1% is hereby imposed
on:
1.
Earned income received beginning January 1, 2009, and ending December
31, 2009, by residents of the Municipality of Bethel Park; and on
2.
The net profits earned beginning January 1, 2009, and ending December
31, 2009, of businesses, professions or other activities conducted
by residents of the Municipality of Bethel Park, regardless of where
the same were earned.
62.30.2.
The tax herein levied and imposed shall continue in force on
a calendar-year basis following December 31, 2009, without annual
reenactment until such time as the Council of the Municipality of
Bethel Park shall change the rate of tax or by appropriate ordinance
repeal such tax.
62.31.1.
Net profits.
1.
Every taxpayer making net profits shall, on or before April 15 of
the current year, make and file with the Officer a declaration of
his estimated net profits during the period beginning January 1 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 July 15 of the current year, and October
15 of the current year and January 15 of the succeeding year, respectively.
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 July 15 of the current year, October 15 of the
current year or January 15 of the succeeding 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.
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 demand for refund or credit in the case of overpayment.
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.
62.31.2.
Earned income.
1.
Annual earned income tax return. Every taxpayer shall, on or before
April 15 of each 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 and ending December
31 of the preceding 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 the collection at
source and the balance of the tax due or shall make demand for refund
or credit in the case of overpayment.
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.
[Amended 8-11-2008 by Ord. No. 8-11-2008]
62.32.1.
Every employer having an office, factory, workshop, branch,
warehouse or other place of business within the Municipality of Bethel
Park, 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.
62.32.2.
Quarterly returns.
1.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Municipality of Bethel Park,
who employs one or more persons, other than domestic servants, for
salary, wage, commission or other compensation, shall deduct, at the
time of payment thereof, the tax imposed by this ordinance on the
earned income due to his employee or employees who are subject to
the levy thereof, 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 therefor and paid with the return.
2.
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 15 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 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.
62.32.3.
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.
62.32.4.
Except as otherwise provided in Section 62.31 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.
62.32.5.
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 ordinance
relating to the filing of declarations and returns.
62.33.1.
It shall be the duty of the Officer, who shall be the Finance
Officer of the Municipality of Bethel Park or the Municipal Manager's
designee, to collect and receive the taxes, fines and penalties imposed
by this ordinance. 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.
62.33.2.
Bond.
1.
The Officer, before entering upon his official duties, shall give
and acknowledge a bond to the Municipality of Bethel Park, unless
it is waived by Council of the Municipality of Bethel Park. If the
Council of the Municipality of Bethel Park 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, his clerks, assistants and appointees of all trusts confided
in him by virtue of his office, upon the faithful execution of all
duties required by him by virtue of his office, upon the just and
faithful accounting or payment over, according to law, of any 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 Municipality of Bethel
Park, and shall be for the use of such political subdivision 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 of the bond.
5.
The Municipality of Bethel Park, or any person, may sue upon 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 Municipality of Bethel Park 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 Municipality of Bethel Park 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 Municipality of Bethel Park 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 Municipality of Bethel Park shall designate the custodian of
the bond required to be given by the Officer.
9.
The Officer charged with the administration and enforcement of the
provisions of this ordinance is hereby empowered to prescribe, adopt,
promulgate and enforce rules and regulations relating to any matter
pertaining to the administration and enforcement of this ordinance,
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 where a claim is made within
three years of the due date for filing an applicable declaration or
return or one year after payment of the applicable tax, whichever
is later, and to prescribe forms necessary for the administration
of this ordinance. No rule or regulation of any kind shall be enforceable
unless it has been approved by resolution of the Council of the Municipality
of Bethel Park. A copy of such rules and regulations currently in
force shall be available for public inspection.
10.
With the prior approval of the Council of the Municipality of Bethel
Park, 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.
62.33.3.
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.
62.33.4.
Any information gained by the Officer, his agent or by any other
official or agent of the taxing district, as the result of any declarations,
returns, investigations, hearings or verifications required or authorized
by this ordinance shall be confidential, except for official purposes
and except in accordance with a proper judicial order, or as otherwise
provided by law.
62.33.5.
The Officer is authorized to establish different filing, reporting
and payment dates for taxpayers whose fiscal years do not coincide
with the calendar year.
62.33.6.
The Officer shall, at least quarterly, distribute earned income
taxes to Bethel Park. Bethel Park shall not be required to request
the Officer to distribute the funds collected but shall at least annually
reconcile their receipts with the records of the Officer and return
to or credit the Officer with any overpayment.
[Added 5-12-2003 by Ord. No. 5-12-03A]
62.34.1.
The Income Tax Officer shall receive such compensation for his
services and expenses as shall be determined by the Council of the
Municipality of Bethel Park from time to time. In the case of a single
collector established by the Council of the Municipality of Bethel
Park and the Board of Directors of the School District of Bethel Park,
such taxing jurisdictions shall share in the compensation and expenses
of a single Officer according to the proportionate share that 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.
62.35.1.
The Officer may sue in the name of the Municipality of Bethel
Park for the recovery of taxes due and unpaid under this ordinance.
62.35.2.
Any suit brought to recover the tax imposed by this ordinance
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 ordinance, 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 begin with six years.
4.
Where any person has deducted taxes under the provisions of this
ordinance 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.
5.
This section shall not be construed to limit the governing body from
recovering delinquent taxes by any other means provided by law.
62.35.3.
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.
62.36.1.
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum in 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.
62.37.1.
Any person who fails, neglects or refuses to make any declaration
or return required by this ordinance; 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 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 ordinance,
shall, upon conviction thereof before any Justice of the Peace or
Magistrate 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, to be
imprisoned for a period not exceeding 30 days in the Allegheny County
Jail.
62.37.2.
Any person who divulges any information which is confidential
under the provisions of this ordinance shall, upon conviction thereof
before any Justice of the Peace or Magistrate 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, to imprisonment for a period not exceeding 30 days in the
Allegheny County Jail.
62.37.3.
The penalties imposed under this section shall be in addition
to any other penalty imposed by any other section of this ordinance
or applicable law of the Commonwealth of Pennsylvania.
62.37.4.
The failure of any person to receive or procure forms required
for making the declaration or returns required by this ordinance shall
not excuse him from making such declaration or return.
62.38.1.
The Municipal Manager and Finance Officer of the Municipality
of Bethel Park are charged with enforcement and collection of the
taxes enacted under the article. Assessment, enforcement and collection
procedures and any appeal therefrom shall be pursuant to rules and
regulations as have been or will be adopted by Municipal Council,
including such rules and regulations required to be adopted by Pennsylvania
Act 50 of 1998.
62.39.1.
This ordinance 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 numbered 62, approved
the 13th day of April 1972, entitled the "Home Rule Charter and Optional
Plans Law," its supplements and amendments, the provisions of which
are hereby accepted and adopted by the Council of the Municipality
of Bethel Park, and where the interpretation of terms or provisions
of the ordinance 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 ordinance
as fully as though incorporated, set forth and made part of this ordinance.
62.40.1.
The provisions of this ordinance are severable, and if any word,
words, part, parts, provisions, section, sentence, clause or exception
shall be illegal, invalid or unconstitutional, such illegality, invalidity
or unconstitutionality shall not affect or impair any of the remaining
words, parts, provisions, sections, clauses, sentences or exceptions
of this ordinance. It is hereby declared to be the intent of the Council
of the Municipality of Bethel Park that this ordinance would have
been ordained and enacted if such illegal, invalid or unconstitutional
part had not been included herein.
62.41.1.
The provisions of this ordinance shall become effective January
1, 1999.
62.41A.1.
Any ordinance or part of ordinance conflicting with the provisions
of this ordinance be and the same is hereby repealed to the extent
of such conflict.