[Adopted 12-30-1991 by Ord. No. 840]
The following words and terms used in this article shall have the meanings as defined herein:
ASSOCIATION
A partnership, limited partnership or any unincorporated group of two or more persons.
BUSINESS
An enterprise, activity, profession or any other undertaking of an unincorporated nature conducted for profit or ordinarily conducted for profit, whether by a person, partnership, association or any other entity.
CORPORATION
A corporation or joint-stock association organized under the laws of the United States, the Commonwealth of Pennsylvania or any other state, territory, foreign country or dependency.
CURRENT YEAR
From the effective date of this article, January 30, 1992, through December 31, 1992. In subsequent years, the "current year" shall be the calendar year for which the tax is levied.
EARNED INCOME
Salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by a person or his personal representative for services rendered, whether directly or through an agent and whether in cash or in property, not including, however, wages or compensation paid to persons on active military service, periodic payments for sickness and disability other than regular wages received during a period of sickness, disability or retirement or payments arising under workmen's compensation acts, occupational disease acts and similar legislation or payments commonly recognized as old-age benefits, retirement pay or pensions paid to persons retired from employment or payments commonly known as public assistance or unemployment compensation payments by any governmental agency or payments to reimburse expenses or payments made by employers or labor unions for wage and salary supplemental programs, including but not limited to programs covering hospitalization, sickness, disability or death, supplemental unemployment benefits, strike benefits, social security and retirement.
EMPLOYER
A person, partnership, association, corporation, institution, governmental body or unit or agency or any other entity employing one or more persons for a salary, wage, commission or other compensation.
INCOME TAX OFFICER or OFFICER
The person, public employee or private agency designated by the Council of the Borough of Media to collect and administer the tax on earned income and net profits.
NET PROFITS
The net income from the operation of a business, profession or other activity, except corporations, after provision for all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with the accounting system used in such business, profession or other activity, but without deduction of taxes based on income.
NONRESIDENT
A person domiciled outside of the limits of the Borough of Media or a partnership, association or other entity maintaining as a center of its business affairs a place outside of the Borough of Media.
PERSON or INDIVIDUAL
A natural person.
RESIDENT
A person, partnership, association or other entity domiciled in the Borough of Media.
TAXABLE
A person, partnership, corporation, fiduciary or association subject to the tax imposed by this article.
TAXPAYER
A person, partnership, association or any other entity required hereunder to file a return of earned income or net profits or to pay a tax thereon.
A. 
A tax for general revenue purposes in the amount of 1% is hereby imposed, effective January 30, 1992, and continuing thereafter, on the following:
[Amended 3-16-1995 by Ord. No. 887]
(1) 
Earned income earned by residents of the Borough of Media.
(2) 
Earned income earned by nonresidents of the Borough of Media for work done or services performed or rendered within the limits of the Borough of Media.
(3) 
Net profits from unincorporated business activities conducted by residents of the Borough of Media.
(4) 
Net profits from unincorporated business activities conducted by nonresidents within the limits of the Borough of Media.
B. 
The tax levied hereunder shall relate to and be imposed upon salaries, wages, commissions and other compensation herein defined as earned income paid by an employer or on his behalf to a person employed by him subject to the tax as well as upon any resident person of the Borough of Media. The tax levied hereunder also relates to and is imposed upon the net profits of any business, profession or other activity carried on by any person or persons in the Borough of Media.
[Amended 2-16-1995 by Ord. No. 886]
A. 
Net profits.
(1) 
Every taxpayer earning net profits shall, on or before April 30 of the current year, make and file with the Income Tax Officer on a form prescribed or approved by the Income Tax Officer a declaration of his estimated net profits during the period beginning January 1, and ending December 31, of the current year and to pay to the Income Tax Officer in four equal quarterly installments the tax due thereon as follows: The first installment at the time of filing the declaration, and the other installments on or before July 31, of the current year, October 31 of the current year, and January 31 of the succeeding year, respectively.
(2) 
Any taxpayer who first anticipates any net profit after April 30 of the current year shall make and file the declaration hereinabove required on or before July 31 of the current year, October 31 of the current year or January 31 of the succeeding year, whichever of these dates next follows the date on which the taxpayer first anticipates such net profit, and pay to the Income Tax Officer in equal installments the tax due thereon on or before the quarterly payment dates which remain after the filing of the declaration.
(3) 
Succeeding year. Every taxpayer shall, on or before April 15 of the succeeding year, make and file with the Income Tax Officer on a form prescribed or approved by the Income Tax Officer a final return showing the amount of net profits earned during the period beginning January 1 of the current year and ending December 31 of the current year, the total amount of tax due thereon and the total amount of tax paid thereon. At the time of filing the final return, the taxpayer shall pay to the Income Tax Officer the balance of tax due or shall make demand for refund or credit in the case of overpayment.
(4) 
Any taxpayer may, in lieu of paying the fourth quarterly installment of his estimated tax, elect to make and file with the Income Tax Officer on or before January 31 of the succeeding year, the final return as hereinabove required.
(5) 
The Income Tax Officer is authorized to provide by regulation for the making and filing of adjusted declarations of estimated net profits, and for the payments of the estimated tax in cases where a taxpayer who has filed the declaration hereinabove required anticipates additional net profits not previously declared or finds that he has overestimated his anticipated net profits.
(6) 
Every taxpayer who discontinues business prior to December 31 of the current year shall, within 30 days after the discontinuance of business, file his final return as hereinabove required and pay the tax due.
B. 
Earned income.
(1) 
Annual earned income tax return. Every taxpayer shall, on or before April 15 of the succeeding year, make and file with the Income Tax Officer on a form prescribed or approved by the Income Tax Officer a final return showing the amount of earned income received during the period beginning January 1 of the current year and ending December 31 of the current year, the total amount of tax due thereon, the amount of tax paid thereon, the amount of tax thereon that has been withheld pursuant to the provisions relating to the collection at source and the balance of tax due. At the time of filing the 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.
(2) 
Earned income not subject to withholding. Every taxpayer who is employed for a salary, wage, commission or other compensation and who received any earned income not subject to the provisions hereunder relating to collection at source shall make and file with the Income Tax Officer on a form prescribed or approved by the Income Tax Officer, a quarterly return on or before April 15 of the current year, July 31 of the current year, October 31 of the current year and January 31 of the succeeding year, setting forth the aggregate amount of earned income not subject to withholding by him during the three-month periods ending March 31 of the current year, June 30 of the current year, September 30 of the current year and December 31 of the current year, respectively, and subject to the tax together with such other information as the Income Tax Officer may require. Every taxpayer making such return shall, at the time of filing thereof, pay to the Income Tax Officer the amount of tax shown as due thereon.
[Amended 2-16-1995 by Ord. No. 886]
A. 
Registration. Every employer having an office, factory, workshop, branch, warehouse or other place of business within the Borough of Media who employs one or more persons, other than domestic servants, for a salary, wage, commission or other compensation, who has not previously registered, shall within 15 days after becoming an employer, register with the Income Tax Officer his name and address and such other information as the Income Tax Officer may require.
B. 
Employer to withhold and remit.
(1) 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the Borough of Media who employs one or more persons, other than domestic servants, for a salary, wage, commission or other compensation, shall deduct at the time of payment thereof, the tax imposed by this article on the earned income due to his employee or employees, and shall, 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, file a return and pay to the Income Tax Officer the amount of taxes deducted during the preceding three-month periods ending March 31 of the current year, June 30 of the current year, September 30 of the current year and December 31 of the current year, respectively. Such return, unless otherwise agreed upon between the Income Tax Officer and employer shall show the name, address, and social security number of each such employee, the earned income of such employee during such preceding three-month period, the tax deducted therefrom, the political subdivision imposing the tax upon such employee, the total earned income of all such employees during such preceding three-month period, and the total tax deducted therefrom and paid with the return.
(2) 
Any employer who for two of the preceding four quarterly periods has failed to deduct the proper tax, or any part thereof, or has failed to pay over the proper amount of tax to the taxing authority may be required by the Income Tax Officer to file his return and pay the tax monthly. In such cases, payments of tax shall be made to the Income Tax Officer on or before the last day of the month succeeding the month for which the tax was withheld.
C. 
Succeeding year. On or before February 28 of the succeeding year, every employer shall file with the Income Tax Officer:
(1) 
An annual return showing the total amount of earned income paid, the total amount of tax deducted, and the total amount of tax paid to the Income Tax Officer for the period beginning January 1 of the current year and ending December 31 of the current year.
(2) 
A return withholding statement for each employee employed during all or any part of the period beginning January 1 of the current year and ending December 31 of the current year, setting forth the employee's name, address, and social security number, the amount of earned income paid to the employee during said period, the amount of tax deducted, the political subdivision imposing the tax upon such employee, and the amount of tax paid to the Income Tax Officer. Every employer shall furnish two copies of the individual return to the employee for whom it is filed.
D. 
Every employer who discontinues business prior to December 31 of the current year shall, within 30 days after the discontinuance of business, file the returns and withholding statements hereinabove required and pay the tax due.
E. 
Every employer who willingly or negligently fails or omits to make the deductions required by this section shall be liable for payment of the taxes which he was required to withhold to the extent that such taxes have not been recovered from the employee.
F. 
The failure or omission of any employer to make the deductions required by this section shall not relieve any employee from the payment of the tax or from complying with the requirements of this article.
It shall be the duty of the Treasurer of the Borough of Media to receive the taxes, fines and penalties imposed by this article. It shall also be the duty of the Treasurer to keep a record showing the amount received from each person paying the tax and, if paid by an employer for a person, the name of such person for whom the tax is paid and the date of such receipt.
A. 
The Income Tax Officer is hereby charged with the collection of the tax and payment over to the Treasurer of the Borough of Media as well as the administration and enforcement of the provisions of this article dealing with the declaration and payment of tax as set forth in § 267-79 and of the collection at source as set forth in § 267-80. The Income Tax Officer is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this article, subject to the approval of the Council of the Borough of Media, including provisions for the reexamination and correction of declarations and returns and of payments alleged or found to be incorrect or as to which an overpayment is claimed or found to have occurred and for reasonable extension of time, upon proper cause shown, for filing declarations or returns, and to prescribe the forms necessary for the administration of this article. Nothing herein is intended to prevent the Council of the Borough of Media from itself promulgating such rules and regulations.
B. 
The Income Tax Officer and such agents as may be designated in writing are hereby authorized to examine the books, papers and records of any taxpayer in order to verify the accuracy of any declaration or return or, if no declaration or return is filed, to ascertain the tax due. Every person or taxpayer is hereby directed and required to give to the Income Tax Officer or to any agent so designated by him the opportunity for examination and investigations as are hereby authorized.
C. 
Information obtained by the Income Tax Officer or his agents or by any other official or agent of the Borough of Media as a result of any declaration, return, investigation, hearing or verification required or authorized by this article shall be confidential and shall not be disclosed except for official use in connection with the administration or enforcement of this article or as otherwise provided by law.
A suit may be brought to recover the tax imposed by this article within three years after such tax is due or within three years after a declaration or return has been filed, whichever date is later; provided, however, that this limitation shall not prevent the institution of suit for the collection of any tax due or determined to be due in the following cases:
A. 
Where no declaration or return was filed by any person although a declaration or return was required to be filed under the provisions of this article.
B. 
In the case of a false or fraudulent declaration or return with the intent to evade tax.
C. 
Where any person or taxpayer required under this article to deduct and pay over taxes has deducted taxes according to the provisions of this article and has failed to pay the amount so deducted to the Borough of Media.
[Amended 2-16-1995 by Ord. No. 885]
A. 
If for any reason the tax is not paid when due, there shall be added to the tax interest at the rate of 6% per annum on the amount of said tax. In addition thereto, there shall be an added penalty of one-half of one percent (1/2 of 1%) of the amount of the unpaid tax for each month or fraction thereof during the time which the tax remains unpaid. Where suit is brought for the recovery of tax, penalty or interest, the taxpayer shall be liable for an additional amount equal to the costs of collection.
B. 
The Income Tax Officer, or his authorized agent, shall be authorized to waive interest, or penalty, or both, in whole or in part, under the following circumstances only:
(1) 
Where litigation of the amount of taxes due is pending or threatened and waiver of interest, or penalty, or both, on past amounts owed is proposed as part of an overall settlement of the litigation.
(2) 
Where the waiver of interest, or penalty, or both, is part of an agreement under which the entire principal amount of the taxes due shall be paid to the borough whether litigation is pending or threatened or not.
A. 
Payment of any tax on salaries, wages, commissions, other compensation or on net profits of businesses, professions or other activities to a political subdivision by residents thereof pursuant to an ordinance or resolution passed or adopted under the authority of the Act known as the "Local Tax Enabling Act"[1] shall be credited to and allowed as a deduction from the liability of such person for any other like tax respectively on salaries, wages, commissions or other compensation or on net profits of businesses, professions or other activities imposed by any other political subdivision of this commonwealth under the authority of this Act.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
B. 
Payment of any tax on income to any political subdivision by residents thereof pursuant to an ordinance or resolution passed or adopted under the authority of the Act known as the Local Tax Enabling Act[2] 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 net profits of businesses, professions or other activities imposed by any other political subdivision of this commonwealth under the authority of said Act.
[2]
Editor's Note: See 53 P.S. § 6901 et seq.
C. 
Residents of political subdivisions other than the Borough of Media who are subject to this tax and who have paid tax to the Borough of Media pursuant to the collection at source, as provided in § 267-80 of this article, shall, upon application by the taxpayer on the appropriate form, cause to be forwarded to said political subdivision for credit the appropriate amount of tax or shall be entitled to repayment after submission of an appropriate application and proofs, as required by the Borough of Media.
A. 
Any person who fails, neglects or refuses to make any declaration or return required by this article, any employer who fails, neglects or refuses to register or to pay the tax deducted from his employees or fails, neglects or refuses to deduct or withhold the tax from his employees; any person who refuses to permit the officer or any agent designated by him to examine his books, records and papers, and any person who knowingly makes any incomplete, false or fraudulent return or attempts to do anything whatsoever to avoid the full disclosure of the amount of his net profits or earned income in order to avoid the payments of the whole or any part of the tax imposed by this article shall, upon conviction thereof before any proper District Justice or court of competent jurisdiction in the County of Delaware, be sentenced to pay a fine of not more than $500 for each offense and costs and, in default of payment of said fine and costs, be imprisoned for a period not exceeding 30 days.
B. 
Any person who divulges any information which is confidential under the provisions of this article shall, upon conviction thereof before any District Justice or court of competent jurisdiction in the County of Delaware, be sentenced to pay a fine of not more than $500 for each offense and costs and, in default of payment of said fines and costs, be imprisoned for a period not exceeding 30 days.
C. 
The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this article.
D. 
The failure of any person to receive or procure forms required for making the declaration or returns required by this article shall not excuse him from making such declaration or return.
This article shall become effective on the 30th day of January, AD 1992, and shall remain in full force and effect for the fiscal year 1992. Thereafter, this article shall remain in full force and effect on a calendar-year basis without annual reenactment until the specific repeal of this article by the Council of the Borough of Media. In subsequent years, however, both the declaration and payment of the tax, as set forth in § 267-79, and the collection of the tax at the source, as provided in § 267-80, shall be upon the calendar year, and the tax imposed thereafter shall be upon the taxable subject of this article for the entire taxable year.
This article is intended to repeal Ordinance No. 820. If, for any reason, this article is ineffective so as not to allow the borough to collect the earned income tax from residents or nonresidents as herein provided, the prior Ordinance No. 820 shall then be deemed not to have been repealed and shall remain in full force and effect as though this article had never been passed, in which case this article shall then be of no effect and no tax shall be imposed under this article.