[Ord. 266, 2/8/1971]
The provisions of Section 13 of the Local Tax Enabling Act (Act No. 511 of 1965), its supplements and amendments, are incorporated herein by reference except that where options are provided in said Section 13, this Part designates the option selected and except as and where hereinafter specifically provided otherwise.
[Ord. 266, 2/8/1971]
A tax for general revenue purposes in the amount of 1/2% is hereby imposed on earned income and net proceeds earned by residents of Canton Borough during the taxable period beginning on July 1, 1979, and continuing for each taxable year thereafter.
[Ord. 266, 2/8/1971]
1. 
Net Profits.
A. 
For 1971 every taxpayer making net profits shall, on or before September 1, 1971, 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 July 1, 1971, and ending December 31, 1971, and pay to the officer in three equal installments the tax due thereon as follows:
(1) 
The first installment at the time of filing the declaration.
(2) 
The second installment on or before October 15, 1971.
(3) 
The third installment on or before January 15, 1972.
(4) 
On or before April 15, 1972, shall file a final return showing the amount of net profits earned during the period beginning July 1, 1971, and ending December 31, 1971, the total amount of tax paid thereon. At the time of filing the final return the taxpayer shall pay to the officer the balance of tax due or shall make demand for refund or credit in the case of overpayment.
B. 
After 1971 every taxpayer making net profits in any year succeeding 1971 shall file a declaration of his estimated net profits for the current year and shall pay the tax due thereon in quarterly installments and shall file a final return and pay to the officer the balance of the tax due, all as provided in Section 13(III)(A)(1) of the Local Tax Enabling Act, its supplements and amendments.
2. 
Earned Income.
A. 
For 1971 every taxpayer shall, on or before April 15, 1972, make and file with an officer a final return showing the amount of earned income (other than net profits) received during the period beginning July 1, 1971, and ending December 31, 1971, the total tax due thereon, the amount of tax paid thereon, the amount of tax paid thereon that has been withheld pursuant to the provisions relating to collection at the source and the balance of tax due. At the time of filing said final return the taxpayer shall pay the balance of the tax due or shall make demand for refund or credit in the case of overpayment.
B. 
For years succeeding the year 1971, every taxpayer shall make and file final returns and pay the taxes due all as provided in Section 13(III)(B), first paragraph, of the Local Tax Enabling Act, its supplements and amendments.
C. 
Quarterly Returns. Every taxpayer who is employed for a salary, wage 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 quarterly returns and shall pay quarter-annually the amount of tax shown as due on such returns, all as provided in Section 13(III)(B)(2) of the Local Tax Enabling Act, its supplements and amendments.
[Ord. 266, 2/8/1971]
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the geographical limits of Canton Borough shall deduct the tax imposed by this Part on the earned income due to his employee or employees and shall file quarterly returns and final returns and pay quarterly to the officer the amount of taxes deducted, all as set forth in Section 13(IV) of said Local Tax Enabling Act, its supplements and amendments.
[Ord. 266, 2/8/1971]
1. 
The income tax officer shall be selected from time to time by ordinance and shall receive such compensation for his service and expenses as determined from time to time by the Borough Council. Such officer shall have the powers and duties and be subject to the penalties provided in the Local Tax Enabling Act, its supplements and amendments.
2. 
The Secretary of Canton Borough shall be the custodian of the bond required to be given by the income tax officer.
[Ord. 266, 2/8/1971]
1. 
Payment of any tax on salaries, wages, commissions, other compensation or net profits of business, professions or other activities to a political subdivision by residents thereof pursuant to an ordinance passed or adopted under the authority of the Local Tax Enabling Act shall be credited to and allowed as a deduction from the liability of such persons for any other like tax respectively on salaries, wages, commissions, other compensation or on net profits of businesses, professions or other activities imposed by this Part.
2. 
Payment of any tax on income to any political subdivision by residents thereof pursuant to an ordinance passed or adopted under the authority of Local Tax Enabling Act shall to the extent that such income includes salaries, wages, commissions, other compensation or net profits of businesses, professions or other activities, but in such proportion as hereinafter set forth, be credited to and allowed as a deduction from the liability of such persons for any other tax on salaries, wages, commissions other compensation or on net profits of businesses, professions or other activities imposed under this Part.
3. 
Payment of any tax on income to any state or to any political subdivision thereof by residents thereof, pursuant to any state or local law, shall to the extent that such income includes salaries, wages, commissions or other compensation or net profits of businesses, professions or other activities, but in such proportions as hereinafter set forth, be credited to and allowed as a deduction from the liability of such person for any other tax on salaries, wages, commissions, other compensation or net profits of businesses, professions or other activities imposed under this Part if residents of the Canton Borough receive credits and deductions of a similar kind to a like degree from the tax on income imposed by the other state or political subdivision thereof.
4. 
Payment of any tax on income to any state other than Pennsylvania or to any political subdivision located outside the boundaries of this Commonwealth by residents of Canton Borough shall, to the extent that such income includes salaries, wages, commissions or other compensation or net profits of businesses, professions or other activities, but in such proportions as hereinafter set forth, be credited to and allowed as a deduction from the liability of such person for any other tax on salaries, wages, commissions, other compensation or net profits of businesses, professions or other activities imposed by this Part.
5. 
Where a credit or a deduction is allowable in any of the several cases hereinabove provided it shall be allowed in proportion to the concurrent periods for which taxes are imposed by the other state or respective political subdivisions but not in excess of the amount previously paid for a concurrent period.
[Ord. 266, 2/8/1971]
1. 
The income tax officer shall have power, in case of the neglect or refusal of any person, copartnership, association or corporation to make payment of the amount of any tax due by him after two months from the date of the tax notice, to levy the amount of such tax, any penalty due thereon and cots, not exceeding costs and charges allowed constables for similar services by distress and sale of the goods and chattels of such delinquent, whenever situate or found, upon giving at least 10 days public notice of such sale by posting 10 written or printed notices and by open advertisement in a newspaper of general circulation in the County.
2. 
No failure to demand or collect any taxes by distress and sale of goods and chattels shall invalidate any return made or lien filed for nonpayment of taxes or any tax sale for the collection of taxes.
[Ord. 266, 2/8/1971]
The tax imposed in § 24-202 of this Part shall not be levied on the net profits of any person, institution or organization as to whom it is beyond the power of the Borough Council to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.
[Ord. 266, 2/8/1971; as amended by Ord. 470, 9/14/1998]
The officer shall demand, receive and collect from all corporations, political subdivisions, associations, companies, firms or individual employing persons owing delinquent earned income taxes or whose spouse owes delinquent earned income taxes or having in possession unpaid commissions or earnings belonging to any person or persons owing delinquent earned income taxes or whose spouse owes delinquent earned income taxes, upon the presentation of a written notice and demand under oath or affirmation, containing the name of the taxable or the husband thereof and the amount of tax due. Upon the presentation of such written notice and demand it shall be the duty of any such corporation, political subdivision, association, company, firm or individual to deduct from the wages, commissions or earnings of such individual employees then owing or that shall within 60 days thereafter become due or from any unpaid commissions or earnings of such taxable in its or his possession or that shall within 60 days thereafter come into its or his possession a sum sufficient to pay the respective amount of the delinquent earned income taxes and costs, shown upon the written notice or demand, and to pay the same to the officer of the Canton Borough within 60 days after such notice shall have been given. Such corporation, political subdivision, association, firm or individual shall be entitled to deduct from the moneys collected from each employee the costs incurred from the extra bookkeeping necessary to record such transaction, not exceeding 2% of the amount of money so collected and paid over to the officer. Upon the failure of any such corporation, political subdivision, association, company, firm or individual to deduct the amount of such taxes or to pay the same over to the officer, less the cost of bookkeeping involved in such transaction, as herein provided, within the time hereby required, such corporation, political subdivision, association, political subdivision, association, company, firm or individual shall forfeit and pay the amount of such tax for each such taxable whose taxes are not withheld and paid over or that are withheld and not paid over together with a penalty of 10% added thereto to be recovered by an action of assumpsit in a suit to be instituted by the officer or by the proper authorities of the Canton Borough as debts of like amount are now by law recoverable, except that such person shall not have the benefit of any stay of execution or exemption law.