[Editor's Note: Resolution 52-1980, passed 7-2-1980, adopted rules and regulations governing the collection and administration of the occupation privilege tax. Copies of such rules and regulations are available, at cost, from the Manager.
Resolution 86-055, passed 7-21-1986, authorized an agreement with the Central Tax Bureau of Pennsylvania, Inc., for collection of the occupation privilege tax.]
[Ord. 1353, passed 11-6-1972]
This chapter shall be known and may be cited as the "Occupation Privilege Tax Ordinance" or just the "Occupation Privilege Tax."
[Ord. 1353, passed 11-6-1972]
As used in this chapter, unless the context indicates clearly a different meaning:
EMPLOYER
Any person, partnership, limited partnership, unincorporated association, institution, trust, corporation, governmental agency or any other body engaged in business or situated in the Municipality, employing one or more employees engaged in any occupation, other than domestic servants.
INCOME FROM ALL SOURCES or COMPENSATION
Salaries, wages, commissions, tips, bonuses, fees, gross receipts or any other earned income.
MUNICIPALITY
The Municipality of Penn Hills.
OCCUPATION
Any livelihood, job, trade, profession, business or enterprise of any kind, including services, domestic or other, for which any compensation or income is received.
TAX
The tax imposed by this chapter.
TAX COLLECTOR
The Pennsylvania Municipal Service Company or any other person or agency appointed by Council to collect the Occupation Privilege Tax imposed by this chapter.
TAXPAYER
Any natural person liable for the tax levied by this chapter.
[Ord. 1353, passed 11-6-1972; Ord. 2445, passed 12-19-2005]
For general revenue purposes, a tax in the amount of $10 is hereby levied upon the privilege of engaging in an occupation within the Municipality for the year commencing January 1, 1972, through December 31, 1972, and each subsequent year. However, any person deriving less than $7,000 per year from such occupation shall be exempt from such tax.
[Ord. 1433, passed 10-6-1975]
(a) 
Every employer not registered under the provisions of Chapter 860 shall, within 15 days after the effective date of this section (Ordinance 1433, passed October 6, 1975) or within 15 days after first becoming an employer, register with the Tax Collector the employer's name, address and such other information as the Collector may require.
(b) 
Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to him by the Collector.
(c) 
(Reserved)[1]
[1]
Editor's Note: Former Subsection (c) was repealed by Ord. 1620, passed 6-4-1980.
(d) 
For the purpose of collection through employers as to each taxpayer employed for any length of time on or before January 1 of the calendar year for which the tax is imposed, each employer shall deduct the tax from compensation payable to the taxpayer, file a return on a form prescribed by the Collector and pay the Collector the full amount of all such taxes on or before February 15 of the calendar year. As to each taxpayer for whom no prior deduction has been made, who is employed for any length of time in any of the three-month periods ending March 31, June 30, September 30 and December 31 of each year, each employer shall deduct the tax from compensation payable to the taxpayer, file a return on a form prescribed by the Collector and pay to the Collector the full amount of all taxes deducted for each such three-month period on or before April 15, July 15 or October 15 of the calendar year, and January 15 of the ensuing year.
(e) 
Any employer who discontinues business or ceases operation during the fiscal year, shall, within 15 days after discontinuing business or ceasing operation, file his return and pay over the tax if he has not already done so.
(f) 
Each employer is hereby authorized to deduct this tax from each employee. The failure of any employer to deduct the tax shall not relieve the employee from the duty to file a return and pay the tax. An employer who fails to deduct the tax or who fails to pay it over shall be liable for such tax in full, as though the tax had originally been levied against such employer.
[Ord. 1433, passed 10-6-1975]
Every taxpayer who is self-employed or whose tax for any reason is not collected under § 870.04 shall file a return on a form prescribed by the Tax Collector and shall pay the tax directly to the Collector. Each such taxpayer who first becomes subject to the tax on or before January 1 of any calendar year shall file the return and pay the tax on or before February 15 of the calendar year. Each such taxpayer who first becomes subject to the tax after January 1 of any calendar year shall file the return and pay the tax on or before April 15, July 15 or October 15 of the calendar year and February 15 of the ensuing year, whichever of such payment dates first occurs at least 30 days after the taxpayer first becomes subject to the tax.
[Ord. 1353, passed 11-6-1972]
Every individual shall be subject to the payment of the tax on his principal occupation and his principal employer shall deduct the tax. Evidence of the deduction must be furnished to the secondary employer who shall not make any additional deduction, but must notify the Tax Collector of the employee's name, address, account number and original deduction.
[Ord. 1353, passed 11-6-1972]
Both resident and nonresident taxpayers shall, by virtue of engaging in an occupation within the Municipality, be subject to the tax. Any individual engaged in an occupation within the Municipality, and an employee of a nonresident employer, shall, for the purpose of this chapter, be considered a self-employed individual and subject to the tax.
[Ord. 1353, passed 11-6-1972]
(a) 
The Tax Collector Shall Accept, and receive payment of this tax and keep a record thereof showing the amount received from each employer and self-employed individual together with the date received. The Collector shall make reports and accountings to Council monthly.
(b) 
The Collector shall prescribe and issue all forms necessary for the administration of the tax.
(c) 
Council may adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration of this chapter, including, but not limited to, refunds, examinations, corrections and investigations of returns. No person shall violate or fail to comply with such regulations.
(d) 
The Collector is hereby authorized to examine the books and payroll records of any employer in order to verify the accuracy of any return or to ascertain the tax due if no return is made.
[Ord. 1353, passed 11-6-1972]
The Tax Collector shall collect, by suit or otherwise, all taxes, interest, costs, fines, surcharges and penalties due under this chapter and unpaid. If, for any reason, any tax is not paid when due, interest at the rate of 6% per year on the amount of unpaid tax and an additional surcharge of 1/2 of 1% of the amount of unpaid tax for each month or fraction of a month during which the tax remains unpaid, shall be added and collected. Whenever suit is brought for the recovery of unpaid tax, the taxpayer shall, in addition, be liable for the costs of collection as well as for interest, surcharges and penalties. The Collector may accept payment under protest of the tax claimed by the Municipality in any case where any person disputes the Municipality's claim for tax. If a court of competent jurisdiction thereafter decides that there has been overpayment to the Collector, the Collector shall refund the amount of the overpayment to the person who paid under protest.
[Res. 91-021, passed 3-4-1991]
Council hereby authorizes the Municipal Attorney's office to utilize assumpsit lawsuits for the collection of delinquent occupation privilege taxes when such suits are deemed appropriate.
[Ord. 1353, passed 11-6-1972]
The provisions of this chapter shall not apply to any subject of tax or person not within the taxing power of the Municipality under the Constitution of the United States and the Constitution and laws of the Commonwealth.