[Adopted 11-9-1965 by Ord. No. 21-1965; amended in its entirety 10-10-1966 by Ord. No. 19-1966[1] (Ch. XXIV, Part 1, of the 1970 Code of Ordinances)]
[1]
Editor's Note: The preamble to Ordinance 19-1966 reads as follows:
"WHEREAS, The Borough of Vandergrift, by Ordinance No. 21-1965, approved November 9, 1965, imposed a tax on certain salaries, wages, commissions and other compensation and on certain net profits earned during the period beginning January 1, 1966, and ending December 31, 1966; and
"WHEREAS, On December 31, 1965, Act No. 511 of the General Assembly of 1965 was approved by the Governor of the Commonwealth, to become effective January 1, 1966, the said Act 511 repealing and supplanting the Act of 1947, P.L. 1145, and its amendments, by authority of which the said Ordinance No. 21-1965 of the Borough of Vandergrift was enacted; and
"WHEREAS, Under Section 82 of the Statutory Construction Act of the Commonwealth of Pennsylvania (1937 P.L. 1019), it appears that the said Act 511 of 1965 would properly be considered as a substantial reenactment of the Act of 1947, P.L. 1145, and its amendments, and that, therefore, the aforementioned Ordinance 21-1965 of the Borough of Vandergrift may lawfully be continued in effect, insofar as its provisions conform to those in the said Act 511.
"HOWEVER, The said Act 511 of 1965 contains a lengthy section numbered 13, the provisions of which shall be included in or construed to be a part of the tax levied and assessed upon earned income by any political subdivision levying and assessing such tax pursuant to the said Act, and such Section 13 also provides that such taxes are to continue in force on a calendar-year or taxpayer fiscal-year basis, without annual reenactment, unless the rate of the tax is subsequently changed.
"NOW, THEREFORE, Since the said Ordinance No. 21-1965 of the Borough of Vandergrift, having been enacted for the single year 1966 only, and containing much material that is a part of or is covered by Section 13 of the said Act No. 511 of 1965, it is deemed advisable by the said Borough at this time, to reenact the said Ordinance No. 21-1965, so as to transform the said ordinance from an ordinance applicable for the year 1966 only, into a permanent ordinance, and to bring the said ordinance into conformity with the said Act 511 of 1965."
Section 13 of the said Act of 1965, P.L. 1257, No. 511,[1] is hereby adopted and incorporated by reference and made a part of this article, to the same extent as if the full text of the said section were set out verbatim an this article, except that: (a) in the case of net profits, the Borough elects to operate under the option set forth in Subsection III-A(1)(ii) of the said Section 13, requiring an annual declaration of estimated net profits and quarterly payments thereof, rather than annual payments of the tax due on net profits for the preceding year as provided in Subsection III-A(1)(i); and (b) in the case of earned income not subject to withholding, the Borough elects to operate under the option set forth in Subsection III-B(2) requiring quarterly returns, with accompanying payment of the tax, rather than the annual return and payment of the tax for the preceding year as set forth in Subsection III-B(1). Provided that the Income Tax 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 on net profits in cases where a taxpayer who has previously filed a declaration of estimated net profits anticipates additional net profits not previously declared or finds that he has overestimated his anticipated net profits.
[1]
Editor's Note: Act 511 of 1965, the Local Tax Enabling Law, was revised and renumbered by Act 32 of 2008; see now 53 P.S. § 6924.101 et seq. Section 13 of Act 511 of 1965 was repealed as of June 30, 2012.
The Borough Council may from time to time appoint and designate a person to serve as Income Tax Officer, and the bond of the Income Tax Officer shall be filed with the Borough Solicitor.