[Adopted 5-22-1950 by Ord. No. 172]
[Amended 6-14-1976 by Ord. No. 346, approved
6-14-1976]
This article is enacted under the authority
of The Local Tax Enabling Act, 53 P.S. § 6901 et seq.
[Amended 6-11-1976 by Ord. No. 346, approved
6-14-1976; 7-7-2004 by Ord. No. 491, approved 7-7-2004]
A.
For the purposes of this article, the definitions
contained in Section 13(1) [53 P.S. § 6913(I)] of The Local
Tax Enabling Act, as amended by Act 166 of 2002/House Bill 1,700,
shall apply.
B.
This article also adopts the rules and regulations
incorporated herein as Exhibit B. Copies of these rules and regulations
are filed with the Borough Secretary and reviewable upon request.
A.
An annual tax for general revenue purposes of 5/10
of 1% is hereby imposed on:
(1)
Salaries, wages, commissions and other compensation
earned by or paid annually to residents of the Borough of Conway;
(2)
Salaries, wages, commissions and other compensation
earned by or paid annually to nonresidents of the Borough of Conway
for work done or services performed or rendered in the Borough of
Conway;
(3)
The net profits earned annually of businesses, professions
or other activities conducted by such residents; and
(4)
The net profits earned annually of businesses, professions
or other activities conducted in the Borough of Conway by nonresidents;
provided, however, that this tax shall not apply to any person or
property which, under the provisions of Section 2 (53 P.S. § 6902)
of The Local Tax Enabling Act, is excluded from taxation by local
authorities.
[Amended 6-14-1976 by Ord. No. 346, approved
6-14-1976]
B.
The tax levied under Subsections A(1) and (2) of this section 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(3) and (4) of this section shall relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or proprietor, either individually or in association with some other person or persons.
C.
Said tax shall be levied, collected and paid with
respect to the salaries, wages, commissions and other compensation
and the net profits of business, professions or other activities earned
each calendar year annually; provided, however, that where the fiscal
year of the business, profession or other activity differs from the
calendar year, the tax shall be applied to that part of the net profits
for the fiscal year as shall be earned from and after the effective
date of this article.
[Amended 7-7-2004 by Ord. No. 491, approved
7-7-2004]
A.
Each taxpayer whose earnings or profits are subject
to the tax imposed by this article shall, on or before March 15, make
and file a return with the designee of Borough Council on a form furnished
by or obtainable from him, setting forth the aggregate amount of salary,
wages and other compensation or net profits earned by him during the
preceding year and subject to the said tax, together with such other
pertinent information as the designee of Borough Council may require;
provided, however, that when the return is made for the fiscal year
or other period different from the calendar year, the return shall
be made within 75 days from the end of the said fiscal year or other
period.
B.
The return shall also show the amount of the tax imposed by this article on such earnings and profits. The taxpayer making the said return shall, at the time of the filing thereof, pay to the designee of Borough Council the amount of taxes shown as due thereon; provided further, however, that where any portion of the tax so due shall have been deducted at the source and shall have been paid to the designee of Borough Council by the person making such deduction pursuant to the provisions of § 110-5 of this article, or where any portion of said tax shall have been paid by such taxpayer pursuant to the provisions of § 110-6 of this article, credit for the amount so paid shall be deducted from the amount due and only the balance, if any, shall be due and payable at the time of filing said return.
C.
The designee of Borough Council is hereby authorized
to provide by regulation, subject to the approval of the Borough Solicitor,
that the return of an employer or employers, showing the amount of
tax deducted by said employer or employers from the salary, wages
or commissions of an employee and paid by him or them to the designee
of Borough Council, shall be accepted as the return required of any
employee whose sole income subject to the tax or taxes under this
article is such salary, wages or commissions.
[Amended 7-7-2004 by Ord. No. 491, approved
7-7-2004]
A.
Each employer within the Borough of Conway 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 5/10 of 1% of the salary, wages,
commissions or other compensation due by the said employer to the
said employee, and shall file with the designee of Borough Council,
on a form or forms furnished by or obtainable from him, a quarterly
return on dates specified herein and pay to him the amount of taxes
deducted during said quarters. The quarterly returns shall be made
on or before April 30 for all taxes deducted during the quarter beginning
January 1 and ending March 31, on or before July 31 for the quarter
beginning April 1 and ending June 30, on or before October 31 for
the quarter beginning July 1 and ending September 30, and on or before
January 31 for the quarter beginning October 1 and ending December
31 of the preceding year.
B.
On or before February 15 of each year, each employer
shall file a return on a form or forms prescribed by the designee
of Borough Council, setting forth the name and residence of each employee
of said employer during all or any part of the preceding year, the
amount of salary, wages, commissions or other compensation earned
during such preceding year by each of such employees, the amount of
taxes deducted and paid to the designee of Borough Council, together
with such other pertinent information as the designee of Borough Council
may require; provided, however, that the failure or omission by any
employer residing either within or outside the Borough to make such
return and/or 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 payment thereof as may be prescribed
in this article or established by the designee of Borough Council.
A.
Every taxpayer who anticipates any income which is not subject to the provisions of § 110-5 hereof shall file a declaration of the estimated tax for that part of the taxable year beginning June 26, 1950 and ending December 31, 1950. Such declaration shall be filed on or before July 31, 1950 and on or before March 15 of each year thereafter during the life of this article by all such taxpayers. Such declaration shall be filed upon a form furnished by the designee of Borough Council, which form may simply state that the figures used in making such declaration are figures used in making the declaration of the estimate for the federal income tax, provided that it is understood that such figures may be modified according to the provisions of this article so that the declaration required by this section shall set forth only such income as is taxable under the provisions of this article.
[Amended 7-7-2004 by Ord. No. 491, approved
7-7-2004]
B.
Such declaration of estimated tax to be paid to the
Borough of Conway shall be accompanied by a payment of at least 1/4
of the annual tax, and at least a similar amount for such year shall
be paid on or before June 30, September 30 and December 31 of such
year; provided, however, that such estimate may be amended at the
time of the making of any quarterly payments, and further provided
that on or before March 15 of the year following that for which such
declaration was filed, a final return shall be filed and any balance
which may be due the Borough of Conway shall be paid therewith. Should
it then appear that such taxpayer has paid more than the amount of
tax to which the Borough of Conway would be entitled under the provisions
of this article, a refund of the amount so overpaid shall be made.
[Amended 7-7-2004 by Ord. No. 491, approved
7-7-2004]
It shall be the duty of the Borough designee
to collect and receive the taxes and penalties imposed by this article,
for payment over to the Borough Treasurer, and to enforce the provisions
of this article. It shall also be his or its duty, in addition to
keeping such records as are now required by law or ordinance, to keep
a record showing the amount received by him or it for each taxpayer
and the date of such receipts.
A.
The Borough Council may prescribe, adopt, promulgate
and enforce rules and regulations relating to any matter 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
or underpayment is claimed or found to have occurred.
B.
The Borough Secretary or any agent or employee designated
in writing by Borough Council is hereby authorized to examine the
books, papers and records of any employer or supposed employer or
of any taxpayer or supposed taxpayer in order to verify the accuracy
of any return made, or if no return was made, to ascertain the tax
imposed by this article. Every such employer or supposed employer
or taxpayer is hereby directed and required to give to the said Borough
Secretary or any other person designated by Borough Council the means,
facilities and opportunity for such examinations and investigations
as are hereby authorized. The Borough Secretary is hereby authorized
to examine any person 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 Borough Secretary or
any other official or agent designated by Borough Council as a result
of any returns, investigations, hearings or verifications required
or authorized by this article shall be confidential, except for official
purposes and except in accordance with proper judicial order or as
otherwise provided by law, and any person, official or agent divulging
such information shall 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, to imprisonment for a period not exceeding 30 days.
[Amended 6-14-1976 by Ord. No. 346, approved
6-14-1976]
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 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.
[Amended 7-7-2004 by Ord. No. 491, approved
7-7-2004]
A.
All taxes imposed by this article, together with all
interest, penalties and costs, shall be recoverable by the Borough
as other debts of like amount are recoverable.
B.
When suit is brought against any delinquent party,
to each delinquent earned income tax assessment, levy or obligation
owed to the Borough, there shall be added such attorney's fees, charges
and expenses incurred in the delinquent collection process. Such additional
charges shall be collected in addition to all interest, penalties
and costs as are allowed by law.
C.
Such fees shall be reasonable and the same are hereby
established in a fee rate schedule as attached herein and made a part
hereof as Schedule A. Said schedule of fees is hereby deemed to be
reasonable, fair and necessary in order to allow the Borough to collect
such sum due. This schedule may be adjusted from time to time by resolution
of the Borough of Conway.[1]
[1]
Editor's Note: Said schedule of fees is on
file with the Borough Secretary and reviewable upon request.
D.
Any person or entity empowered to collect sums on
behalf of the Borough is directed to add such fees as are incurred
to the extent allowed as set forth in Schedule A. Such sums collected
pursuant to this article shall be in addition to any tax penalty,
interest or other costs already part of the delinquent account or
assessment. The sums collected pursuant to this article shall be remitted
to the taxing authority in the same manner as the underlying tax obligation.
A.
Any person convicted before any District Magistrate
of violating 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 employer who shall fail, neglect or refuse to
deduct the tax from the employee at the source and pay the same to
the Borough Secretary as 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 Borough Secretary or any person designated by Borough Council
in writing 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 earnings or profits to avoid the payment of the whole
or any part of the tax, shall 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, to imprisonment for a period not exceeding 30
days.
[Amended 6-14-1976 by Ord. No. 346, approved
6-14-1976]
B.
Such fine or penalty shall be in addition to any other
penalty imposed by any other sections 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 Council
to impose the tax or duties herein provided for.
