[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) 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
B. An annual tax for general revenue purposes of 1.00% is hereby imposed
on:
[Amended 12-27-2013 by Ord. No. 2013-12]
(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.
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.
[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.
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.
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.