[Ord. 138, 4/12/1966, § I]
ASSOCIATION
A partnership, limited partnership or any other unincorporated
group of two or more persons.
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.
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.
DOMICILE
The place where one lives and has his permanent home and
to which he as 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 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.
EARNED INCOME
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered, whether directly or through
an agent, and whether in cash or in property; not including, however,
wages or compensation paid to persons on active military service,
periodic payments for sickness and disability other than regular wages
received during a period of sickness, disability or retirement or
payments arising under workmen's compensation acts, occupational
disease acts or similar legislation, or payments commonly recognized
as old age benefits, retirement pay or pensions paid to persons retired
from service after reaching a specific age or after a stated period
of employment or payments commonly known as public assistance, or
unemployment compensation payments made by any governmental agency
or payments to reimburse expenses or payments made by employers or
labor unions for wage and salary supplemental programs including,
but not limited to, programs covering hospitalization, sickness, disability
or death, supplemental unemployment benefits, strike benefits, Social
Security and retirement.
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.
INCOME TAX OFFICER OR OFFICER
Person, public employee or private agency designated by the
Board of Supervisors to collect and administer the tax on earned income
and net profits.
NET PROFITS
The net income from the operation of a business, profession
or other activity, except corporations, after provision for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis in accordance with the accounting system used
in such business, profession or other activity, but without deduction
of taxes based on income.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside the taxing district.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district.
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.
[Ord. 138, 4/12/1966, § II; as amended by Ord.
296, 2/11/1991, § 2]
1. The tax levied under this Part shall be applicable to earned income
received and to net profits earned in the period beginning June 1
of the current year and ending December 31 of the current year, or
for taxpayer fiscal years beginning in the current year, and the tax
shall continue in force on a calendar year (beginning with the calendar
year January 1967 through December 1967) or taxpayer fiscal year basis
without annual re-enactment, but as if levied for each succeeding
calendar year, unless the rate of the tax is subsequently changed.
The tax shall be at the rate of 1% for 1966, an each subsequent calendar
year (or taxpayer fiscal year, as the case may be), upon:
A. All residents of the Township of Harmar for earned income received
and net profits earned by said residents from any business, profession
or other activity, wheresoever conducted.
B. All nonresidents of the Township of Harmar for earned income received
by said nonresidents for services rendered in the Township of Harmar
or for net profits earned by said nonresidents from operation of a
business, profession or other activity conducted in the Township of
Harmar.
[Ord. 138, 4/12/1966, § III; as amended by Ord.
296, 2/11/1991, § 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 on a form prescribed
or approved by the officer a declaration of his estimated net profits
during the period beginning January 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, 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 over
payment. 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 is authorized to 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 over estimated
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.
F. Every taxpayer who conducts a business, profession or activity, the
net profits of which, if any, would be subject to tax under this Part,
and who claims or anticipates a net loss of zero profit instead of
a net profit, and does not file a return as required under Subsections
1A, 1B or 1C, above, shall file an informational return in a form
prescribed or approved by the officer.
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 over payment.
B. Earned Income Subject to Withholding. Each 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 period 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 return shall, at the time of filing thereof,
pay to the officer the amount of tax shown as due thereon.
[Ord. 138, 4/12/1966, § IV]
1. Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the taxing jurisdiction imposing
a tax on earned income or net profits within the taxing district or
doing business therein, 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 taxing jurisdiction imposing
a tax on earned income or net profits within the taxing district or
doing business therein, 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 months 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 the employer, shall
show the name and Social Security number of each 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 such 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, payment 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 such 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.
4. Every such 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.
5. The failure or omission of any such employer to make the deductions
required by this Part 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.
6. Every employer who wilfully or negligently
fails or omits to make the deductions required by this Part 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.
[Ord. 138, 4/12/1966, § V]
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 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.
2. Bond.
A. The officer, before entering upon his official duties shall have
and acknowledge a bond to the Township of Harmar and those other political
subdivisions also appointing him. If such political subdivisions shall,
by resolution or ordinance, designate any bond previously given by
the officer as adequate, such bond shall be sufficient to satisfy
the requirements of the resolution or ordinance.
B. Each 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 Commission
of this commonwealth.
C. Each 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 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.
D. Each such bond shall be taken in the name of the Township of Harmar
and any other appointing authority or authorities and shall be for
the use of the Township of Harmar and any other political subdivision
appointing the officers 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.
E. The Township of Harmar and/or other political subdivisions appointing
the officer, or any person, may sue upon the said bond at its or his
own name for its or his own use.
F. Each such bond shall contain the name or names of the surety company
or companies bound thereon. The Township of Harmar and other political
subdivision appointing the officer shall fix the amount of the bond
at any amount equal to the maximum amount of taxes which may be in
possession of the officer at any given time.
G. The Township of Harmar and other political subdivisions appointing
the officer 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 Township of Harmar
and such other political subdivisions 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.
H. The officer's bond shall be held in the custody of the Secretary
of the Township of Harmar.
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 the payments alleged or found to be incorrect, or as to which
an overpayment is claimed or found to have occurred, and to make refunds
in case 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 Supervisors of the Township of Harmar. A copy of such
rules and regulations currently in force shall be available for public
inspection.
4. The officer shall arrange for 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 designed 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 a result of any declarations,
returns, investigations, hearings or verifications required or authorized
by this Part, or proper rules and regulations issued thereunder, 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. 138, 4/12/1966, § VI]
The Income Tax Officer shall receive such compensation for his
services and expenses as determined by the Board of Supervisors of
the Township of Harmar.
[Ord. 138, 4/12/1966, § VII]
1. The officer may sue in the name of the taxing district, Township
of Harmar.
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 provisions
of this Part, there shall be no limitation.
B. Where an examination of the declaration or return filed by persons,
or of other evidence relating to such declaration of 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 wilfully failed or omitted to make the deductions
required by this Part, there shall be no limitation.
E. No provision of this Part shall be construed to limit the Board of
Supervisors from recovering delinquent taxes by any other means provided
by the Local Tax Enabling Act, No. 511, approved December 31, 1965.
3. The officer may sue for recovery of an erroneous refund provided
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. 138, 4/12/1966, § VIII]
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of said tax, and an additional
penalty of 1/2% 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 imposed herein.
[Ord. 138, 4/12/1966, § IX; as amended by A.O.]
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 amount 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 therefor before any magisterial district judge,
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.
2. Any person who divulges any information which is confidential under
the provisions of this Part shall, upon conviction therefor before
any magisterial district judge 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 be
imprisoned for a period not exceeding 30 days.
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 declaration or returns required by this Part shall not
excuse him from making such declaration or return.
[Ord. 138, 4/12/1966, § X]
1. The officer shall have the power, in case of the neglect or refusal
of any person, copartnership, association or corporation, to make
payment of the amount of any tax due by him, after two months from
the date of the tax notice, to levy the amount of such tax, any penalty
due thereon and costs, not exceeding costs and charges allowed constables
for similar services by distress and sale of the goods and chattels
of such delinquent, wherever situate or found, upon giving at least
10 days public notice of such sale, by posting written or printed
notices and by one advertisement in a newspaper of general circulation
published in the county.
2. No failure to demand or collect any taxes by distress and sale of
goods and chattels shall invalidate any return made or lien filed
for nonpayment of taxes, or any tax sale for the collection of taxes.
[Ord. 138, 4/12/1966, § XI; as amended by A.O.]
1. The officer shall demand, receive and collect from all corporations,
political subdivisions, associations, companies, firms or individuals,
employing persons owing delinquent earned income taxes, or whose spouse
owes delinquent earned income taxes, or having in possession unpaid
commissions or earning belonging to any person or persons owing delinquent
earned income taxes, or whose spouse owes delinquent earned income
taxes, upon the presentation of a written notice and demand under
oath or affirmation, containing the name of the taxable or the spouse
thereof and the amount of tax due. Upon the presentation of such written
notice and demand, it shall be the duty of any such corporation, political
subdivision, association, company, firm or individual to deduct from
the wages, commissions or earnings of such individual employees, then
owing or that shall within 60 days thereafter become due, or from
any unpaid commissions or earnings of any such taxable in its or his
possession, or that shall within 60 days thereafter come into its
or his possession, a sum sufficient to pay the respective amount of
the delinquent earned income taxes and penalties, interest and costs,
shown upon the written notice or demand and to pay the same to the
officer within 60 days after such notice shall have been given. Such
corporation, political subdivision, association, firm or individual
shall be entitled to deduct from the moneys collected from each employee
the costs incurred from the extra bookkeeping necessary to record
such transactions, not exceed 2% of the amount of money so collected
and paid over to the officer. Upon the failure of any such corporation,
political subdivision, association, company, firm or individual to
deduct the amount of such taxes or to pay the same over to the officer
less the cost of bookkeeping involved in such transaction, as herein
provided, within the time hereby required such corporation, political
subdivision, association, company, firm or individual shall forfeit
and pay the amount of such tax for each taxable whose taxes are not
withheld and paid over, or that are withheld and not paid over together
with a penalty of 10% added thereto, to be recovered by an action
of assumpsit in a suit to be instituted by the officer or by the proper
authorities of the taxing district, as debts of like amount are now
by law recoverable, except that such person shall not have the benefit
of any stay of execution or exemption of law.
2. Upon presentation of a written notice and demand under oath or affirmation,
to the State Treasurer or any other fiscal officer of the state, or
its boards, authorities, agencies or commissions, it shall be the
duty of the Treasurer or officer to deduct from the wages then owing,
or that shall within 60 days thereafter become due to any employee,
a sum sufficient to pay the respective amount of the delinquent earned
income taxes and penalty, interest and costs shown on the written
notice. The same shall be paid to the officer within 60 days after
such notice shall have been given.
[Ord. 138, 4/12/1966, § XII]
The officer shall have power to collect unpaid taxes from the
persons owing such taxes by suit in assumpsit or other appropriate
remedy. Upon each such judgment, execution may be issued without any
stay or benefit of any exemption law. The right of each such taxing
district to collect unpaid taxes under this provision shall no be
affected by the fact that such taxes have been entered as liens in
the office of the Prothonotary.
[Ord. 138, 4/12/1966, § XIII]
Any provisions of § 13 of Act 511 of 1965, known as
the Local Tax Enabling Act, which are not hereinbefore specifically
set forth, are nevertheless hereby made a part of this Part.