[Adopted 6-4-1981]
This article shall be known and styled as "The Earned Income
and Net Profits Tax Levy."
This article is enacted under the authority of the Act of Assembly
of December 31, 1965, Act Number 511, known or styled as "The Local
Tax Enabling Act," 53 P.S. § 6901 et seq., as amended.
The following terms shall be defined as follows:
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 or Pennsylvania, or
any other state, territory, foreign country of 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 which a
person and their family resides 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.
Salaries, wages, commission, 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 workman's compensation acts, occupational
disease acts and 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.
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
Metal Township Supervisors 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, 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.
A person, partnership, association or other entity domiciled
outside the taxing district.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in Metal Township and who is required to file a return.
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.
[Amended 5-2-2002 by Ord.
No. 2002-5]
A.
Final return. Every taxpayer shall, each year, on or before April
15 make and file with the officer on a form prescribed and approved
by the officer, a final return showing the amount of earned income
and net profits received during the prior annual period or a final
return showing no earned income or net profits. At the time of filing
the final return, the taxpayer shall pay the balance of any tax due
or shall make demand for refund or credit in the case of overpayment.
Where the return is made for a fiscal year, different from a calendar
year, the said return shall be made within 105 days from the end of
the said fiscal year or other period.
B.
Estimated taxes.
(1)
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 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.
(2)
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 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, 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. 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.
(3)
Any taxpayer may, in lieu of paying a 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.
(4)
Every taxpayer who discontinues business prior to December 31 of
the current year, shall, within 30 days after the discontinuance of
business, file a final return as hereinabove required and pay the
tax due. Every taxpayer who ceases to become a resident of Metal Township
prior to December 31 of the current year shall, within 30 days after
ceasing to reside in Metal Township file his final return as hereinabove
required and pay the tax due.
(5)
Where any portion of the tax so due shall have been deducted at the
source, and shall have been paid to the officer by the employer making
the said deduction, credit for the amount so paid shall be deducted
from the amount shown to be due and only the balance, if any, shall
be due and payable at the time of the filing of final return.
All taxes due hereunder shall be collected by the Tax Collector
appointed therefore by the Board of Supervisors.
