[Adopted 7-13-1981 by Ord. No. 1981-2 as Ch. XXIV, Part 2, of the 1981 Code]
A. 
Unless otherwise specifically stated, the following terms shall have, for the purpose of this article, the meanings herein set forth:
ASSOCIATION
A partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
BUSINESS
Includes any enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, copartnership, association or other entity.
COMPENSATION EARNED or COMPENSATION PAID OR EARNINGS
All salaries, wages, commissions, bonuses, incentive payments and/or other forms of compensation or remuneration, excluding government, industrial and retirement pensions, in cash or in property, received by an individual and paid, directly or through an agent, by an employer for services rendered.
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.
EMPLOYER
Any individual, copartnership, association, corporation, governmental body or unit or agency or any other entity who or that employs one or more persons on a salary, wage, commission or other compensation basis.
NET PROFIT
The net gain from the operation of a business, profession, or enterprise, after provision for all costs and expenses incurred in the conduct thereof, either paid or accrued in accordance with the accounting system used and without deduction of taxes based on income.
NON-RESIDENT
An individual, copartnership, association or other entity domiciled outside Latrobe.
OTHER ACTIVITIES
Investments in real or personal property of whatever nature or character.
PERSON
Includes natural persons, 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
An individual, copartnership, association, or other entity domiciled in Latrobe.
TAXPAYER
A person, whether an individual, copartnership, association or any other entity, required hereunto to file a return on earnings or net profits or to pay a tax thereon.
B. 
Where and if it appears or is used in this article, the singular shall include the plural and the masculine shall include the feminine and the neuter.
[Amended 1-12-2009 by Ord. No. 2009-4]
A. 
An annual tax for general revenue purposes of 0.90% is hereby imposed on:
[Amended 12-27-2013 by Ord. No. 2013-12[1]]
(1) 
Salaries, wages, commission and other compensation earned by residents of Latrobe;
(2) 
The net profits earned of businesses, professions or other activities conducted by such residents; and
[1]
Editor's Note: This ordinance also provided that the rate of 0.90% be imposed on residents commencing 1-1-2014 and in fiscal years thereafter.
B. 
An annual tax for general revenue purposes of 1.00% is hereby imposed on:
[Amended 12-27-2013 by Ord. No. 2013-12[2]]
(1) 
Salaries, wages, commissions and other compensation earned by nonresidents of Latrobe for work done or services performed or rendered in Latrobe, if the municipality of domicile of the nonresident does not impose an earned income tax.
(2) 
Net profits earned of business, professions and other activities conducted in Latrobe by nonresidents, if the municipality of domicile of the nonresident does not impose an earned income tax.
[2]
Editor's Note: This ordinance also provided that the rate of 1.00% be imposed on nonresidents commencing 1-1-2014 and in fiscal years thereafter.
C. 
The tax levied under Subsections A(1) and B(1), as set forth above, 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 A(2) and B(2), as set forth above, shall relate to and be imposed upon the net profits of any business, profession or enterprise carried on by any person or owner or proprietor, either individually or in association with some other person or persons.
D. 
Such taxes shall be levied with respect to the compensation or net profits earned during the period from January 1, 2009, to December 31, 2009, and for each subsequent calendar year thereafter for which the tax is levied.
The Tax Collector, or any other person designated by the Council of Latrobe, is hereby designated as the receiver of the taxes imposed by this article. He shall collect and receive all such taxes, shall furnish a receipt for their payment and shall keep a record showing the amount received by him from each taxpayer under this article, and the date of each receipt. The Finance Committee of the Council, together with the Solicitor, is empowered to prescribe ruled and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this article. Such rules and regulations shall be inscribed by the Secretary in a book kept for that purpose and open to the inspection of the public.
A. 
Every person whose earnings or profits are subject to the tax imposed by this article, except those persons whose total tax is deducted at the source by the employer, shall on or before April 30 of each and every year make and file with Latrobe an estimate of his or her net income on a form furnished by or obtainable from Latrobe setting forth the estimated amount of salaries, wages, commissions and other compensation or net profits expected to be earned by him during the year and subject to said tax imposed hereby, together with such other pertinent information as Latrobe may require.
B. 
Each return shall also show the estimated amount of the tax imposed by this article on such estimated earnings and profits. The person making said return shall at the time of filing thereof pay to the Tax Collector of Latrobe, or any other person designated by the Council of Latrobe by resolution duly passed, the estimated amount of tax shown as due thereon; provided, however, that the taxpayer shall have the right to pay the estimated tax or the balance of the estimated tax as shown on the return in four quarterly installments, the first installment thereof on or before April 30, and the other installments thereof on or before July 31, September 30 and December 31, respectively, in each and every year.
C. 
On or before April 15, the taxpayer shall file a complete return of his net income and pay the balance of the tax or make a demand for a refund of an overpayment thereof as the case may be. Any taxpayer filing said estimate of net income may use as his estimate his preceding year's net income; provided, further, that where any portion of the tax due shall have been deducted at the source and shall have been paid to Latrobe by the person making said deduction, credit for the amount so paid shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of the filing of the said return or as hereinabove provided; provided, further, that Latrobe is authorized to provide by regulation that the return of an employer or employers showing the amount of tax deducted by him or them from the salaries, wages or commissions of an employee and paid by him or them to Latrobe shall be accepted as the return required by an employee whose sole income subject to the tax under this article is such salaries, wages or commissions.
[Amended 1-12-2009 by Ord. No. 2009-4]
Every employer within Latrobe who employs one or more persons on a salary, wage, commission or other compensation basis shall deduct monthly or more often than monthly, at the time of the payment thereof, the tax of 0.63% of salaries, wages, commissions or other compensation due by said employer to the said resident employee, and the tax of 0.50% of salaries, wages, commissions or other compensation due by said employer to the said nonresident employee if the municipality of domicile of the nonresident does not impose an earned income tax, and shall on or before the 15th day of the month next following said deduction make a return and pay to Latrobe the amount of tax so deducted. Said return shall be on a form or forms furnished by or obtainable from Latrobe and shall set forth the names and residences of each employee of said employer during all or any part of the preceding month and the amounts of salaries, wages, commissions or other compensation earned during such preceding month by each of such employees, together with such other pertinent information as Latrobe may require; provided, however, that the failure of omission by any employer either residing within or outside of Latrobe to make such return and/or to pay such tax shall not relieve the employee from the payment of such tax and the compliance with such regulations with respect to making returns and payments thereof as may be fixed in this article or established by Latrobe.
It shall be the duty of the Tax Collector of Latrobe, or any other person designated by the Council of Latrobe, to collect and receive the tax imposed by this article. It is also the duty of the Tax Collector of Latrobe, or any other person designated by the Council of Latrobe, in addition to keeping the records now required by law or ordinances, to keep a record showing the amount received by him for each taxpayer and the date of such receipt.
A. 
The Tax Collector of Latrobe, or any other person designated by the Council of Latrobe, is hereby charged with the enforcement of the provisions of this article and the rules and regulations made as prescribed herein and is hereby empowered to promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this article, including provision for the reexamination and correction of returns and payments alleged or found to be incorrect or as to which an overpayment is claimed or found to have occurred.
B. 
The Tax Collector of Latrobe, or any other person designated by the Council of Latrobe, is hereby authorized to examine the books, papers and records of any employer or alleged employer or of any taxpayer or supposed taxpayer in order to verify the accuracy of any return made and if no return was made to ascertain the tax imposed by this article. Every such employer or alleged employer or taxpayer or supposed taxpayer is hereby directed to give up to the Tax Collector of Latrobe, or any other person designated by the Council of Latrobe, the means, facilities and opportunity for such examination and investigation as is hereby authorized, and the Tax Collector is authorized to examine any person under oath concerning any income which was or should have been returned for taxation and, to this end, may compel the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, whom he believes to have knowledge of such income.
C. 
Any information gained by the Tax Collector of Latrobe or any other official or agent of Latrobe as a result of any returns, investigations, hearings or verifications required or authorized by this article, shall be confidential and shall not be divulged or revealed except in accordance with proper judicial order or as otherwise provided by law or regulations made in accordance with this article, and any person or agent divulging such information shall be subject to a fine or penalty of $500 and costs for each offense or shall undergo imprisonment for not more than 30 days for the nonpayment of such fine or penalty.
[Amended 4-23-1996 by Ord. No. 1996-5]
All taxes imposed by this article remaining unpaid after they become due shall bear interest in addition to the amount of the unpaid tax at the rate of 6% per year, and the persons upon whom said taxes are imposed shall be further liable to a penalty of one-half of one per centum (1/2 of 1%) of the amount of the unpaid tax for each month or fraction of a month for the first six months of nonpayment.
All taxes imposed by this article, together with all interest and penalties, shall be recoverable by Latrobe as other debts of like amounts are recoverable by municipalities as authorized and set forth in the laws of the Commonwealth of Pennsylvania.
A. 
Any person convicted before the District Justice for a violation of any of the provisions or requirements of this article or who shall fail, neglect or refuse to make any return required by this article or any taxpayer who shall fail, neglect or refuse to pay the tax, penalties and interest imposed by this article or any person who shall refuse to permit the Tax Collector of Latrobe, or any other person designated by the Council of Latrobe, 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 his earnings or profits to avoid the payment of the whole or any part of the tax shall be subject to a fine or penalty not exceeding $500 and costs for each such offense or shall undergo imprisonment for not more than 30 days for the nonpayment of such fine or penalty and costs within 10 days from the imposition thereof.
[Amended 4-23-1996 by Ord. No. 1996-5]
B. 
Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
C. 
The failure of any employer or any taxpayer to receive or procure a return form shall not excuse him from making a return.
This article shall not apply to any person or property as to whom or which it is beyond the legal power of the Council to impose the tax or duties herein provided for.