[Ord. 343, 7/11/1994; as amended by Ord. 370, 9/8/2003, § I; and by Ord. 377, 12/13/2004, § I]
1. The following words and phrases, when used in this Part, shall have
the meanings ascribed to them in this section, except where the context
clearly indicates or requires a different meaning:
ASSOCIATION
A partnership, limited partnership or any other form of unincorporated
enterprise owned by two or more persons.
BOROUGH
The Borough of Thornburg, Allegheny County, Pennsylvania.
BUSINESS
Includes any enterprise, activity, profession, trade or undertaking
of any nature conducted for profit or ordinarily conducted for profit,
whether by an individual, copartnership, association or other entity.
COMPENSATION
All salaries, wages, commissions, bonuses, incentive payments
or other forms of compensation or remunerations, in cash or in kind,
received by an individual and paid, directly or indirectly, by an
employer for services rendered in the operation and conduct of any
business.
CORPORATION
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.
COUNCIL
The Borough Council of the Borough of Thornburg, Allegheny
County, Pennsylvania.
EARNED INCOME
Compensation as determined under § 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.
1, subpt. B, Art. V (relating to personal income tax), not including however, wages or compensation paid to individuals on active military service. Employee business expenses are allowable deductions as determined under Article III of the Tax Refund Code of 1971. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
EARNED INCOME TAX COLLECTOR
The person appointed to administer the provisions of this
Part, to collect the taxes levied hereunder and to enforce the provisions
of the same.
EMPLOYEE
Any natural person resident in the Borough of Thornburg or
employed therein upon whose compensation, as above defined, a tax
is imposed by this Part.
EMPLOYER
Any individual, copartnership, association, corporation,
governmental body, unit or agency or any other entity which employs
for compensation, as above defined, one or more employees upon whose
compensation a tax is imposed by this Part.
NET PROFITS
The net income from the operation of a business, profession, or other activity, except corporations, determined under § 303 of the Act of March 4, 1971, P.L. 6, No. 2, known as the "Tax Refund Code of 1971," and regulations in 61 Pa.Code, Pt.
1, subpt. B, Art. V (relating to personal income tax). The term does not include income which is not paid for services provided and 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:
A.
Any interest earnings generated from any monetary accounts or
investment instruments of the farming business.
B.
Any gain on the sale of farm machinery.
C.
Any gain on the sale of livestock held 12 months or more for
draft, breeding or dairy purposes.
D.
Any gain on the sale of other capital assets of the farm.
PERSON
Every natural person, copartnership, association, firm or
fiduciary. Whenever used in any clause prescribing and 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.
RESIDENT
Any individual, copartnership, association or other entity
resident or domiciled in the Borough of Thornburg, Allegheny County,
Pennsylvania.
TAXPAYER
Any person who has reached the age of 18 years before December
31 of the tax year who has earned income or net profits in the tax
year. Proof of age shall be provided to the Borough Tax Collector.
2. The singular shall include the plural, and the masculine shall include
the feminine and the neuter.
[Ord. 343, 7/11/1994]
The provisions of § 13 of the Local Tax Enabling Act,
53 P.S. § 6913, the supplements and amendments thereto from
time to time enacted, are incorporated herein by reference thereto,
except to the extent that options are provided in said § 13,
53 P.S. § 6913, this Part designates the option selected,
and except as and where hereinafter specifically provided otherwise.
[Ord. 343, 7/11/1994]
A tax for the general revenue purposes of a rate of 1/2 of 1%
or as further determined from time to time by Borough Council is hereby
imposed on salaries, wages, commissions and other compensation earned
or paid after January 1 of any year by residents of the Borough of
Thornburg. The tax levied under 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 natural person who is employed
by or renders services to him.
[Ord. 343, 7/11/1994]
A general revenue tax of 1/2 of 1% or as further determined
from time to time by Borough Council is hereby levied on the net profits
earned after January 1 of any year of businesses, professions or other
activities conducted by the residents of Thornburg. The tax levied
under 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. 343, 7/11/1994]
1. Every taxpayer whose net profits are subject to the tax imposed by
this Part shall file a declaration of his estimated net profits quarterly
on or before April 30 of the current year, July 31 of the current
year, October 31 of the current year or January 31 of the succeeding
year and shall pay the tax due thereon and shall make and file final
returns and pay to the officer any balance of the tax due on April
15 of the succeeding year.
2. Every taxpayer whose tax on earnings is not collected at the source
pursuant to the provisions of this Part or of the Local Tax Enabling
Act, 53 P.S. § 6901 et seq., shall make and file with the
officer quarterly returns and shall pay quarter-annually 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 the amount
of tax shown as due on such returns.
3. 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 § 13.III.B, first
paragraph, of the Local Tax Enabling Act, 53 P.S. § 6913.III.B.
4. The officer 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. 343, 7/11/1994]
Every employer having an office, factory, workshop, branch warehouse
or other place of business within the Borough of Thornburg 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 make and file quarterly returns and final returns
and pay quarterly to the officer the amount of taxes deducted as set
forth in § 13.IV of the Local Tax Enabling Act, 53 P.S. § 6913.IV.
[Ord. 343, 7/11/1994]
The earned income tax officer shall be selected from time to
time by resolution of Borough Council and shall receive such compensation
for services and expenses as determined by the Borough Council. Such
officer shall have the powers and duties and shall be subject to the
penalties as provided in the Local Tax Enabling Act, 53 P.S. § 6901
et seq.
[Ord. 343, 7/11/1994; as amended by Ord. 357, 12/13/1996, § 101-40]
Any information gained by the collector or any other official
or agent designated by the Council as a result of any returns, 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, and any
person, official or agent divulging such information shall be subject
to a fine or penalty of up to $500 and costs for each offense.
[Ord. 343, 7/11/1994]
All taxes imposed by this Part remaining unpaid after they become
due shall bear interest, in addition to the amount of the unpaid tax,
at a rate of 1/2 of 1% per month or fraction of month until such tax
is paid, 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. All taxes imposed by
this Part, together with all interest and penalties due thereon, shall
be recoverable in an action in assumpsit brought in the name of the
Borough or in such other manner as is now or may hereafter be authorized
by law.
[Ord. 343, 7/11/1994; as amended by Ord. 387, 12/14/2009]
Any person convicted before any magisterial district judge of
violating any of the provisions or requirements of this Article; or
who shall fail, neglect or refuse to deduct the tax from the employee
at the source and pay the same to the collector as required by this
Part; or any person who shall fail, neglect or refuse to pay the tax,
penalties and interest imposed by this Part; or any person who shall
refuse to permit the collector or any person designated by the Council,
in writing, to examine his books, records and papers; or who shall
knowingly make any incomplete, false or fraudulent return; or who
shall attempt to do anything whatever to avoid the full disclosure
of the amount of compensation or other net income to avoid the payment
of the whole or any part of the tax shall be subject to a fine or
penalty of up to $500 and costs of such offense or to undergo imprisonment
for not more than 30 days for the nonpayment of such fine or penalty
and costs within 10 days from the imposition thereon. Such fine and
penalty shall be in addition to any other penalty imposed by any other
section of this Part. Information charging any such violation may
be made by the collector or by such other person or persons as may
from time to time be authorized to do so by the Council.
[Ord. 343, 7/11/1994]
The failure of any employer or any persons to receive or procure
a return from the collector shall not constitute an excuse from making
a return.
[Ord. 343, 7/11/1994]
This Part shall not apply to any person or property as to whom
or which it is beyond the legal power of the Borough Council to impose
the tax or duties herein provided for.
[Ord. 343, 7/11/1994]
1. Adoption of Rules and Regulations. The Council of the Borough of
Thornburg may, by resolution, adopt, promulgate and enforce rules
and regulations for the purpose of administration and enforcement
of the provisions of this Part, including provision for the reexamination
and correction of returns and payments alleged or found to be incorrect
or as to which an overpayment or underpayment is claimed or found
to have occurred.
2. Administration and Enforcement. The Borough Tax Collector is charged
with the administration and enforcement of this Part and the resolutions
promulgated pursuant to it and is authorized to act on behalf of the
Borough of Thornburg in such administrative and enforcement matters.