[Ord. 1020, 11/14/1966, § 1; as amended by Ord.
2288, 4/12/2010]
1.
ASSOCIATION
BUSINESS
CORPORATION
CURRENT YEAR
DOMICILE
EARNED INCOME
EMPLOYEE
EMPLOYER
INCOME TAX OFFICER OR OFFICER
NET PROFITS
(1)
(2)
(3)
(4)
PERSON OR INDIVIDUAL
PRECEDING YEAR
RESIDENT
SUCCEEDING YEAR
TAXPAYER
The following words and phrases
when used in this Part shall have the meaning ascribed to them in
this section except where the context clearly indicates or requires
a different meaning:
A partnership, limited partnership, or any other unincorporated
group of two or more persons.
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.
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.
The calendar year for which the tax is levied.
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 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.
Compensation as determined under § 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 § 101.1 et seq., (relating
to personal income tax), not including, however, wages or compensation
paid to individuals on active military service. Employee business
expenses are allowable deductions as determined under Article III
of the Tax Reform Code of 1971, 72 P.S. § 7303. The amount
of any housing allowance provided to a member of the clergy shall
not be taxable as earned income.
Any natural person domiciled in the Township of Ross or employed
therein upon whose earned income, as described in this section, a
tax is imposed by this Part.
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.
Person, public employee or private agency designated by the
Township of Ross to collect and administer the tax on earned income
and net profits.
The net income from the operation of a business, profession,
or other activity, except corporations, determined under § 303
of the Act of March 4, 1971, P.L. 6, No. 2, known as the "Tax Reform
Code of 1971," 72 P.S. § 7303, and regulations in 61 Pa.Code
§ 101.1 et seq., (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:
Any interest earnings generated from any monetary accounts or
investment instruments of the farming business.
Any gain on the sale of farm machinery.
Any gain on the sale of livestock held 12 months or more for
draft, breeding or dairy purposes.
Any gain on the sale of other capital assets of the farm.
A natural person.
The calendar year before the current year.
A person, partnership, association, or other entity domiciled
in the Township of Ross.
The calendar year following the current year.
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. 1020, 11/14/1966, § 2]
1.
A tax for general revenue purpose of 1% is hereby imposed on:
A.
Earned income received beginning January 1, 1967, and ending December
31, 1967, by residents of the Township of Ross.
B.
Earned income received beginning January 1, 1967, and ending December
31, 1967, by nonresidents of the Township of Ross for work done or
services performed or rendered in the Township of Ross.
C.
The net profits earned beginning January 1, 1967, and ending of December
31, 1967, of businesses, professions or other activities conducted
by such residents, regardless of where the same were earned.
D.
The net profits earned beginning January 1, 1967, and ending of December
31, 1967, of businesses, professions or other activities conducted
in the Township of Ross by nonresidents.
2.
The tax herein levied and imposed shall continue in force on a calendar
year basis or a taxpayer fiscal year basis following December 31,
1967, without annual reenactment until such time as the Board of Commissioners
of the Township of Ross shall change the rate of tax or by appropriate
ordinance repeal such tax.
[Ord. 1020, 11/14/966, § 3]
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 of a form prescribed
or approved by 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
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 hereinabove
required.
D.
The officer may provide by regulation for the making and filing of
adjusted declarations of estimated net profits, and for the payment
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 Return. 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 the 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 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.
[Ord. 1020, 11/14/1966, § 4]
1.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Township of Ross, 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 Township of Ross, 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
his 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 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 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 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, 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 returns and withholding statements required in
this section and pay the tax due.
5.
Except as otherwise provided in § 24-509, 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 as 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 this Part relating
to the filing of declarations and returns.
[Ord. 1020, 11/14/1966, § 5]
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 the 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.
The officer, before entering upon his official duties shall give
and acknowledge a bond to the Township of Ross. If the Board of Commissioners
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.
A.
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.
B.
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 of him by virtue of his office, upon the just and
faithful accounting or payment over according to law, of all 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.
C.
Such bond shall be taken in the name of the Township of Ross or in
the name of the Township of Ross and North Hills School District and
shall be for the use of such political subdivision or subdivisions
appointing the officer, where the same officer is appointed by the
School District and the Township 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.
D.
The Township of Ross, or if a joint bond is provided to the Township
of Ross and North Hills School District, either political subdivision
or any person may sue upon the said bond in its or his own name for
its or his own use.
E.
Such bond shall contain the name or names of the surety company or
companies bound thereon. The Township of Ross or the Township of Ross
and North Hills School District, if a combined bond is provided, 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.
F.
The Township of Ross or the Township of Ross and North Hills School
District, if a combined bond is provided, 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 Township of Ross or to the Township or Ross and North Hills
School District, as the case may be, 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.
G.
The Township of Ross or the Township of Ross and North Hills School
District, as the case may be, 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 matter pertaining
to the administration and enforcement of this Part including, provisions
for the re-examination 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 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 the Board of Commissioners of the Township of Ross. A copy of such
rules and regulations currently in force shall be available for public
inspection.
4.
With the prior approval of the Board of Commissioners of the Township
of Ross, 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 other
official or agent of the taxing district, as the 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. 1020, 11/14/1966, § 6]
The income tax officer shall receive such compensation for his
services and expenses as shall be determined by the Board of Commissioners
of the Township of Ross from time to time. In the case of a single
collector established by the Board of Commissioners of the Township
of Ross and the Board of Directors of North Hills 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.
[Ord. 1020, 11/14/1966, § 7]
1.
The officer may sue in the name of the Township of Ross 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.
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 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 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.
E.
This section shall not be construed to limit the Board of Commissioners
from recovering delinquent taxes by any other means provided by this
act.
3.
The officer may sue for the recovery of an erroneous refund provided
that 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 induced by fraud or misrepresentation of
material fact.
[Ord. 1020, 11/14/1966, § 8]
If for any reason the tax is not paid when due, interest at
the rate of 6% 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.
[Ord. 1020, 11/14/1966, § 9; as amended by Ord.
1726, 10/14/1991, § 24-509; and by Ord. 2288, 4/12/2010]
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 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 Part
shall, upon conviction thereof before any magisterial district judge,
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.
2.
Any person who divulges any information which is confidential under
the provisions of this Part shall, upon conviction thereof, before
any magisterial district judge, 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 be imprisoned for a period not exceeding
30 days in the Allegheny County Jail.
3.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this Part.
4.
The failure of any person to receive or procure forms required for
making the declarations or returns required by this Part shall not
excuse him from making such declaration or return.
[Ord. 1020, 11/14/1966, § 10]
This Part 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, 53 P.S. § 6901 et seq., the
provisions of which are hereby accepted and adopted by the Board of
Commissioners of the Township of Ross, and where the interpretation
or terms or provisions of this Part 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 Part
as fully as though incorporated, set forth and made part of this Part.
