As used in this article, the following terms shall have the
meanings indicated:
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 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 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, 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 workmen'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.
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
A person, public employee or private agency designated by
a governing body 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.
The tax levied under this article of the Code of the Borough
of Springdale shall be applicable to earned income received and to
net profits earned in the period beginning July 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 reenactment, 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 and each subsequent calendar year
(or taxpayer fiscal year, as the case may be), upon all residents
of the Borough of Springdale and on nonresidents of the Borough of
Springdale for earned income received for services rendered in the
Borough of Springdale, or for operation of a business, profession
or other activity conducted in the Borough of Springdale.
The Income Tax Officer shall receive such compensation for his
services and expenses as determined by the Council of the Borough
of Springdale.
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 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 imposed herein.
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 not be
affected by the fact that such taxes have been entered as liens in
the office of the Prothonotary.
Any provision of Section 13 of Act 511 of 1965, known as the
"Local Tax Enabling Act," which is not hereinbefore specifically set forth is nevertheless
hereby made a part of this article.
The provisions of this article are severable. If any sentence,
clause or section of this article 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 or sections of this article. It is hereby declared to be the
intent of the Borough of Springdale that this article would have been
adopted had such unconstitutional, illegal or invalid sentence, clause
or section not been included herein.