[Ord. No. 234, 7/23/1956;
as amended by Ord. No. 12-13-1989, 12/13/1989]
The provisions of Section 6913 of the Local Tax Enabling Act,[1] P.L. 1257, No. 511, December 31, 1965, 53 P.S. §§ 6901-24
(1982), as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania,[2] are incorporated herein by reference thereto; except to
the extent that options are provided in said Section 6913, this Part
designates the option selected, and except as and where hereinafter
specifically provided otherwise.
[1]
Editor's Note: Former Section 6913 was repealed by Act 32
of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101
et seq.
[2]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act formerly codified in 53 P.S.
§ 6901 et seq. have been revised and renumbered. See now
53 P.S. § 6924.101 et seq.
[Ord. No. 234, 7/23/1956;
as amended by Ord. No. 12-13-1989, 12/13/1989]
1.
A tax for the general revenue purposes of 1% is hereby imposed on:
2.
Imposition of Tax on Nonresidents. A tax for the general revenue
purposes of 1% is hereby imposed on:
A.
Salaries, wages, commissions and other compensation earned or paid
after January 1, of any year, by nonresidents of the Borough for work
done or services performed or rendered in the Borough; and on
B.
Net profits earned after January 1 of any year of businesses, professions
or other activities conducted in the Borough by nonresidents.
3.
The tax levied under Subsections 1A and 2A of this section shall
relate to and be imposed upon salaries, wages, commissions and other
compensation paid by an employer or on his behalf to any person who
is employed by or renders services to him. The tax levied under Subsections
1B and 2B of this section will relate to and be imposed on the net
profits of any business, profession or enterprise carried on by any
person as owner or proprietor, either individually or in association
with some other person or persons.
[Ord. No. 234, 7/23/1956;
as amended by Ord. No. 12-13-1989, 12/13/1989]
1.
Every taxpayer whose net profits are subject to the tax imposed by
this Part shall file a declaration of his net profits for the current
year and shall pay the tax due thereon in one annual installment,
all as provided in Section 6913, III.A.(1)(i) of the Local Tax Enabling
Act.[1]
[1]
Editor's Note: Former Section 6913 was repealed by Act 32
of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101
et seq.
2.
Every taxpayer whose earnings are subject to the tax imposed by this
Part shall make and file final returns and pay to the Officer the
balance of the tax due, as provided in Section 6913, III., B., first
paragraph of the Local Tax Enabling Act.
3.
Every taxpayer whose earnings are not subject to collection at the
source shall make and file with the Officer annual returns and shall
pay the amount of tax shown as due on such returns on or before April
15 of the year following the current year, all as provided in § 6913,
III. B.(1) of the Local Tax Enabling Act.
4.
The office is hereby authorized to provide by regulation, subject
to the approval of the Borough Council, that the return of an employer
or employers, showing the amount of tax deducted by said employer
or employers from the salaries, wages, or commissions of any employee,
and paid by him or them to the Officer, shall be accepted as the return
required of any employee whose sole income, subject to the tax or
taxes under this Part, is such salary, wages or commissions.
[Ord. No. 234, 7/23/1956;
as amended by Ord. No. 12-13-1989, 12/13/1989]
Every employer having an office, factory, workshop, branch,
warehouse, or other place of business within the Borough who employs
one or more persons, other than domestic servants, for a salary, wage,
commission or other compensation, shall register with the Officer,
deduct the tax imposed by this Part on the earned income of his employee
or employees and shall make and file quarterly returns and final returns
and pay quarterly to the Officer the amount of taxes deducted, all
as provided in Section 6913, IV. of the Local Tax Enabling Act.[1]
[1]
Editor's Note: Former Section 6913 was repealed by Act 32
of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101
et seq.
[Ord. No. 234, 7/23/1956;
as amended by Ord. No. 12-13-1989, 12/13/1989]
The earned income Tax Officer shall be selected from time to
time by resolution of, and shall receive such compensation for his
services and expenses as determined from time to time by, the Borough
Council. Such Officer shall have the powers and duties, and shall
be subject to the penalties as provided in Section 6913, V., VI.,
VII of the Local Tax Enabling Act.
[Ord. No. 234, 7/23/1956;
as amended by Ord. No. 12-13-1989, 12/13/1989]
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 herein imposed.
[Ord. No. 234, 7/23/1956;
as amended by Ord. No. 12-13-1989, 12/13/1989]
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, 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.
