[Adopted 12-16-1957 by Ord. No. 207; amended in its entirety 4-19-1983 by Ord. No. 433]
[Amended 2-21-2013 by Ord. No. 13-05]
Unless otherwise expressly stated, the following terms shall
have, for the purpose of this part, the meanings herein indicated,
except where the context indicates or requires a different meaning:
All salaries, wages, commissions, bonuses, incentive payments
and/or other forms of compensation or remuneration, in cash or in
property, received by an individual and paid, directly or through
an agent, by an employer for services rendered.
Any corporation or joint-stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory or foreign country or dependency.
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.
Any individual, copartnership, association, corporation,
government body or unit or agency or any other entity, who or which
employs one or more persons on a salary, wage, commission or other
compensation basis.
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:
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.
An individual, partnership, association or other entity domiciled
outside the Borough of Sharpsburg.
Includes every natural person, copartnership, fiduciary or
association. Whenever used in any clause prescribing or imposing a
penalty, the term "person," as applied to associations, shall mean
the partners or members thereof and, as applied to corporations, the
officers thereof.
An individual domicile within the Borough of Sharpsburg,
Allegheny County, Pennsylvania.
The Revenue Agent of the Borough of Sharpsburg.
A person, whether an individual, copartnership or association,
or any other entity, required under this part to file a return of
earnings or net profits or to pay a tax thereon.
1.
A tax commencing January 1, 1982, for general revenue purposes, of
1%, or 10 mills on each dollar, is hereby imposed on:
A.
Salaries, wages, commissions and other compensation (not including
periodic payments for sick or disability benefits and those commonly
recognized as old-age benefits, retirement pay or pensions paid to
persons retired from service after reaching a specific age) earned
on and/or received after January 1, 1982, by individuals employed
in or residents of the Borough of Sharpsburg, Allegheny County, Pennsylvania.
B.
The net profits earned on and/or received on or after January 1,
1982, from the operation of a business, profession or other activity
or enterprise conducted within the Borough of Sharpsburg, Allegheny
County, Pennsylvania, or by a resident of said Borough.
2.
Provided, however, that where the fiscal year for the purposes of
appropriate federal income tax returns of a business, profession or
other activity differs from the calendar year, the tax herein imposed
shall be applicable to the net profits of said fiscal year with respect
to such portion thereof as was earned subsequent to January 1, 1982.
The Borough Council hereby designates a Revenue Agent, who shall
collect and receive all taxes imposed and levied hereunder. Said Revenue
Agent shall furnish a bond in such amount as the Borough Council shall
designate.
1.
Net profits.
A.
Every taxpayer who anticipates any net profit shall, on or before
April 15, 1958, make and file with the Revenue Agent on a form prescribed
by the Revenue Agent a declaration of his estimated net profits during
the period beginning January 16, 1958 and ending with December 31,
1958, setting forth the estimated amount of net profits anticipated
by him during the said period and subject to the tax, the amount of
tax imposed by this part on such estimated net profits, and such other
information as the Revenue Agent may require. The taxpayer making
the declaration shall, at the time of filing thereof, pay to the Revenue
Agent the estimated amount of tax shown as due thereon. Provided,
however, that the taxpayer shall have the right to pay the estimated
tax in four quarterly installments as follows: the first installment
at the time of filing the declaration on or before April 15, 1958,
and the other installments on or before June 15, 1958, September 15,
1958 and January 15, 1959, respectively.
B.
Any taxpayer who first anticipates any net profits after April 15,
1958, shall make and file the declaration hereinabove required on
or before June 15, 1958, September 15, 1958, or December 31, 1958,
whichever of these dates next follows the date on which the taxpayer
first anticipates such net profits. The taxpayer making the declaration
shall, at the time of filing thereof, pay to the Revenue Agent the
estimated amount of tax shown as due thereon. Provided, however, that
the taxpayer shall have the right to pay the estimated tax in equal
installments on or before the quarterly installment payment dates
which remain after the filing of the declaration.
C.
The Revenue Agent is hereby authorized to 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.
D.
On or before April 15, 1959, every taxpayer who has received net
profits shall make and file with the Revenue Agent on a form prescribed
by him a final return showing all of his net profits for the period
beginning January 16, 1958, and ending December 31, 1958, the total
amount of tax due, the amount of estimated tax paid under the provisions
of this section and the balance due; provided, however, that any taxpayer
may, in lieu of paying the fourth quarterly installment of his estimated
tax, elect to make and file with the Revenue Agent on or before January
15, 1959, 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.
E.
Every taxpayer who discontinues business prior to December 31, 1958,
shall, within 15 days after the discontinuance of business, file his
final return as hereinabove required and pay the tax due.
2.
Salaries, wages, commissions and other compensation. Every taxpayer who is employed on a salary, wage, commission or other compensation basis and who receives any earnings not subject to the provisions of § 24-105 of this part relating to the collection at source shall, on or before April 15, 1958, July 15, 1958, October 15, 1958, and January 15, 1959, make and file with the Revenue Agent, on a form prescribed by the Revenue Agent, a return setting forth the aggregate amount of salaries, wages, commissions, and other compensation earned by him during the respective periods beginning January 16, 1958, and ending March 31, 1958, beginning April 1, 1958, and ending June 30, 1958, beginning July 1, 1958, and ending September 30, 1958, and beginning October 1, 1958, and ending December 31, 1958, respectively, and subject to the tax, together with such other information as the Revenue Agent may require. Every taxpayer making such return shall, at the time of filing thereof, pay to the Revenue Agent the amount of tax shown as due thereon.
1.
Every person within the Borough of Sharpsburg who employs one or
more persons on a salary, wage, commission or other compensation basis,
other than domestic servants, who has not previously registered, shall
within 15 days after becoming an employer register with the Revenue
Agent his name and address and such other information as the Revenue
Agent may require.
2.
Every person within the Borough of Sharpsburg who employs one or
more persons on a salary, wage, commission or other compensation basis,
other than domestic servants, shall deduct monthly or more often than
monthly, at the time of payment thereof, the tax imposed by this part
on the salaries, wages, commissions and other compensation due to
his employee or employees and shall, on or before April 15, 1958,
file a return of taxes deducted on a form prescribed by the Revenue
Agent and pay to the Revenue Agent the amount of tax deducted for
the preceding period beginning January 16, 1958, and ending on March
31, 1958. He shall also, on or before July 15, 1958, October 15, 1958,
and January 15, 1959, file a return of taxes deducted by him during
the three-month periods ending June 30, 1958, September 30, 1958,
and December 31, 1958, respectively, on a form prescribed by the Revenue
Agent and pay to the Revenue Agent, at the time of filing of said
return, the amount of taxes deducted by him for the preceding three
months or quarterly period.
3.
On or before February 28, 1959, every such employer shall file with
the Revenue Agent on forms prescribed by him:
A.
An annual return showing the total amount of salaries, wages, commissions
and other compensation paid, the total amount of tax deducted, and
the amount of tax paid to the Revenue Agent during the period beginning
January 16, 1958, and ending December 31, 1958.
B.
A return for each employee employed during all or any part of the
period beginning with January 16, 1958, and ending December 31, 1958,
setting forth employee's name, address and social security number,
the amount of salaries, wages, commissions or other compensation paid
to the employee during said period, the amount of tax deducted, the
amount of tax paid to the Revenue Agent and such other information
as the Revenue Agent may require. Every employer shall furnish a copy
of the individual return to the employee for whom it is filed.
4.
Every employer who discontinues business prior to December 31, 1958,
shall, within 15 days after the discontinuance of business, file the
returns hereinabove required and pay the tax due.
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 part relating
to the filing of declarations and returns.
1.
The Revenue Agent or any other person designated by the Borough for
that purpose is hereby charged with the enforcement of the provisions
of this part. He is hereby authorized to examine the books, papers
and records of any taxpayer in order to verify the accuracy of any
return made or, if no return is made, to ascertain the amount of tax
due by any person under this part. Every such employer or supposed
employer or supposed taxpayer is hereby directed and required to give
to the agent or such other authorized person the means, facilities
and opportunity for such examinations and investigations as are hereby
authorized. The agent is hereby authorized to examine any person under
oath concerning any income which was or should have been returned
for taxation, and to this end, the Borough Council may compel the
production of books, papers and records and the attendance of all
persons before such Revenue Agent or such other person as is authorized,
whether as parties or witnesses, whom the Revenue Agent believes to
have knowledge of such income.
2.
Any information gained by the Revenue Agent or any other official
or agent of the Borough Council as a result of any return, investigations,
hearings or verifications required or authorized by this part shall
be confidential, except for official purposes, and except in accordance
with proper judicial order, or as otherwise provided by law. Any disclosure
of any such information contrary to the provisions of this section
shall constitute a violation of this part.
The Revenue Agent is hereby authorized to accept payment under
protest of the amount of tax claimed by the Borough in any case where
any person disputes the validity or amount of the Borough's claim
for the tax. If it is thereafter judicially determined by a court
of competent jurisdiction that there has been an overpayment to the
Revenue Agent, the amount of the overpayment shall be refunded to
the person who paid under protest.
All taxes imposed by this part remaining unpaid after they shall
have become due shall bear interest in addition to the amount of the
unpaid tax at the rate of 10% per annum, and the persons upon whom
such taxes are imposed shall be further liable to a penalty of 1/2%
of the amount of the unpaid tax for each month or fraction of a month
for the first six months of nonpayment.
1.
The Revenue Agent may sue 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 six years after such tax is due or within six years after
a 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.
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 Revenue Agent reveals a fraudulent evasion of taxes,
including, but not limited to, substantial understatement of taxes
deducted and of actual or estimated net profits or earnings.
C.
Where any person has deducted taxes under the provisions of this
part and has failed to pay the amounts so deducted to the Revenue
Agent.
Any person, firm or corporation who shall violate any provision
of this part shall, upon conviction thereof, be sentenced to pay a
fine not exceeding $300 together with costs of prosecution or to imprisonment
for a term not to exceed 30 days, provided that such fine or penalty
shall be in addition to any other penalty imposed by any other section
of this part. The failure of any employer or taxpayer to receive or
procure a return shall not excuse him from making a return.
The part shall not apply to any person or property as to whom
or which it is beyond the legal power of the Borough Council of the
Borough of Sharpsburg to impose the tax or duties provided for.
If any section, clause or sentence or part of this part is,
for any reason, found to be unconstitutional, illegal or invalid,
such unconstitutionality, illegality or invalidity shall not affect
or impair any of the remaining provisions, sentences, clauses, sections
or parts of this part. It is hereby declared as the intent of the
Borough Council of the Borough of Sharpsburg that this part would
have been adopted had such unconstitutional, illegal or invalid sentences,
clauses, sections or parts thereof not been included herein.
