[Adopted 11-21-1966 by Ord. No. 337]
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section except where
the context clearly indicates or requires a different meaning:
A partnership, limited partnership or other unincorporated
group of two or more persons.
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.
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.
The calendar year for which the tax is levied.
The place where one lives and has his permanent home and
to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily "domicile," for "domicile" is
the fixed place of abode which, in the intention of the taxpayer,
is permanent rather than transitory. "Domicile" is the voluntarily
fixed place of habitation of a person, not for a mere special or limited
purpose, but with the present intention of making a permanent home,
until some event occurs to induce him to adopt some other permanent
home. In the case of businesses or associations, the domicile is that
place considered as the center of business affairs and the place where
its functions are discharged.[1]
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
service after reaching a specific age or after a stated period of
employment or payments commonly known as "public assistance," or unemployment
compensation payments made 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.
The person, public employee or private agency designated
by the Borough of Baldwin to collect and administer the tax on earned
income and net profits.
Any natural person domiciled in the Borough of Baldwin or
employed therein upon whose earned income, as above defined, a tax
is imposed by this article.
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.
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.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the Borough of Baldwin.
The calendar year following the current year.
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.
[1]
Editor's Note: This definition has been revised to conform
to Section 13 of the Local Tax Enabling Act, as amended 10-4-1978,
P.L. 930, No. 177. See 53 P.S. § 6913.
A.
A tax for general revenue purposes of 1% is hereby imposed on:
(1)
Earned income received beginning January 1, 1967, and ending December
31, 1967, by residents of the Borough of Baldwin.
(2)
Earned income received beginning January 1, 1967, and ending December
31, 1967, by nonresidents of the Borough of Baldwin for work done
or services performed or rendered in the Borough of Baldwin.
(3)
The net profits earned beginning January 1, 1967, and ending December
31, 1967, of businesses, professions or other activities conducted
by residents of the Borough of Baldwin, regardless of where the same
were earned.
(4)
The net profits earned beginning January 1, 1967, and ending December
31, 1967, of businesses, professions or other activities conducted
in the Borough of Baldwin by nonresidents.
B.
The tax herein levied and imposed shall continue in force on a calendar-year
basis or a taxpayer-fiscal-year basis following December 31, 1967,
without annual reenactment until such time as the Borough Council
of the Borough of Baldwin shall change the rate of tax or by appropriate
ordinance repeals such tax.
A.
Net profits.
(1)
Every taxpayer making net profits shall, on or before April 15 of
the current year, make and file with the Earned Income Tax Collector
on a form prescribed or approved by the Earned Income Tax Collector
a declaration of his estimated net profits during the period beginning
January 1 and ending December 31 of the current year, and pay to the
Earned Income Tax Collector 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 June 15 of
the current year, September 15 of the current year and January 15
of the succeeding year, respectively.
(2)
Any taxpayer who first anticipates any net profits after April 15
of the current year, shall make and file the declaration hereinabove
required on or before June 15 of the current year, September 15 of
the current year or December 31 of the current year, whichever of
these dates next follows the date on which the taxpayer first anticipates
such net profit, and pay to the Earned Income Tax Collector in equal
installments the tax due thereon on or before the quarterly payment
dates which remain after the filing of the declaration.
(3)
Every taxpayer shall, on or before April 15 of the succeeding year,
make and file with the Earned Income Tax Collector on a form prescribed
or approved by the Earned Income Tax Collector 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 Earned Income Tax Collector the balance of tax due or shall
make demand for refund or credit in the case of overpayment. Any taxpayer
may, in lieu of paying the fourth quarterly installment of his estimated
tax, elect to make and file with the Earned Income Tax Collector on
or before January 31 of the succeeding year the final return as hereinabove
required.
(4)
The Earned Income Tax Collector may 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.
(5)
Every taxpayer who discontinues business prior to December 31 of
the current year shall, within 30 days after the discontinuance of
business, file his 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 Earned Income
Tax Collector on a form prescribed or approved by the Earned Income
Tax Collector 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 relating to collection
at source, shall make and file with the Earned Income Tax Collector
on a form prescribed or approved by the Earned Income Tax Collector
a quarterly return 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, 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 Earned Income Tax Collector may require. Every taxpayer making
such returns shall, at the time of filing thereof, pay to the Earned
Income Tax Collector the amount of tax shown as due thereon.
A.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Borough of Baldwin 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
Earned Income Tax Collector his name and address and such other information
as the Earned Income Tax Collector may require.
B.
Quarterly returns.
(1)
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Borough of Baldwin 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 Earned Income Tax Collector 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 Earned Income Tax Collector and
employer, shall show the name 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 subdivisions
imposing the tax upon such employee, the total earned income of all
such employees during the 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 Earned Income Tax Collector to file his return and
pay the tax monthly. In such cases, payments of tax shall be made
to the Earned Income Tax Collector on or before the last day of the
month succeeding the month for which the tax was withheld.
C.
On or before February 28 of the succeeding year, every employer shall
file with the Earned Income Tax Collector:
(1)
An annual return showing the total amount of earned income paid,
the total amount of tax deducted and the total amount of tax deducted
and the total amount of tax paid to the Earned Income Tax Collector
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 subdivisions imposing the tax upon such employee, the
amount of tax paid to the Earned Income Tax Collector. 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.
Except as otherwise provided in § 146-9 hereof, every employer who willfully 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 relating
to the filing of declarations and returns.
A.
It shall be the duty of the Earned Income Tax Collector to collect
and receive the taxes, fines and penalties imposed by this article.
It shall also be his duty to keep a record showing the amount received
by him from each person or business paying the tax, and the date of
such receipt.
B.
The Earned Income Tax Collector, before entering upon his official
duties, shall give and acknowledge a bond to the Borough of Baldwin.
If the Borough Council shall, by resolution, designate any bond previously
given by the Earned Income Tax Collector as adequate, such bond shall
be sufficient to satisfy the requirements of this subsection.
(1)
Such bond shall be joint and several, with one or more corporate
sureties which shall be surety companies authorized to do business
in this commonwealth and duly licensed by the Insurance Commissioner
of this commonwealth.
(2)
Such bond shall be conditioned upon the faithful discharge by the
Earned Income Tax Collector, his clerks, assistants and appointees
of all trusts confided in him by virtue of his office, upon the faithful
execution of all duties required of him by virtue of his office, upon
the just and faithful accounting or payment over, according to law,
of all moneys and all balances thereof paid to, received or held by
him by virtue of his office and upon the delivery to his successor
or successors in office of all books, papers, documents or other official
things held in right of his office.
(3)
Such bond shall be taken in the name of the Borough of Baldwin and
shall be for the use of such political subdivision, and for the use
of such other person or persons for whom money shall be collected
or received, or as his or her interest shall otherwise appear, in
case of a breach of any of the conditions thereof by the acts or neglect
of the principal on the bond. The Borough of Baldwin may sue upon
the said bond in its or his own name for its or his own use. Such
bond shall contain the name or names of the surety company or companies
bound thereon. The Borough of Baldwin shall fix the amount of the
bond at an amount equal to the maximum amount of taxes which may be
in the possession of the Earned Income Tax Collector at any given
time. The Borough of Baldwin may, at any time, upon cause shown and
due notice to the Earned Income Tax Collector and his surety or sureties,
require or allow the substitution or the addition of a surety company
acceptable to the Borough of Baldwin for the purpose of making the
bond sufficient in amount, without releasing the surety or sureties
first approved from any accrued liability or previous action on such
bond. The Borough of Baldwin shall designate the custodian of the
bond required to be given by the Earned Income Tax Collector.
C.
The Earned Income Tax Collector charged with the administration and
enforcement of the provisions of this article 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, including provisions for the reexamination and correction
of declarations and returns, and all payments alleged or found to
be incorrect, or to which an overpayment is claimed or found to have
occurred, and to make refunds in cases of overpayment for any period
of time not to exceed six years subsequent to the date of payment
of the sum involved, and to prescribe forms necessary for the administration
of this article.
D.
With the prior approval of the Borough Council of the Borough of
Baldwin, the Earned Income Tax Collector shall refund, on petition
of and proof by the taxpayer, earned income tax as erroneously paid.
E.
The Earned Income Tax Collector and agents designated by him are
hereby authorized to examine the books, papers and records of any
employer or of any taxpayer or of any person whom the Earned Income
Tax Collector reasonably believes to be an employer or taxpayer, in
order to verify the accuracy of any declaration or return, or if no
declaration or return was filed, to ascertain the tax due. Every employer
and every taxpayer and every person whom the Earned Income Tax Collector
reasonably believes to be an employer or taxpayer, is hereby directed
and required to give to the Earned Income Tax Collector, or to any
agent designated by him, the means, facilities and opportunity for
such examination and investigations as are hereby authorized.
F.
Any information gained by the Earned Income Tax Collector, his agents
or by any other official or agent of the taxing district, as the result
of any declarations, returns, investigations, hearings or verifications
required or authorized by this article shall be confidential, except
for official purposes and except in accordance with a proper judicial
order, or as otherwise provided by law.
G.
The Earned Income Tax Collector is authorized to establish different
filing, reporting and payment dates for taxpayers whose fiscal years
do not coincide with the calendar year.
The Earned-Income Tax Collector shall receive such compensation
for his services and expenses as shall be determined by the Borough
Council of the Borough of Baldwin from time to time.
A.
The Earned Income Tax Collector may sue in the name of the Borough
of Baldwin for the recovery of taxes due and unpaid under this article.
B.
Time limit.
(1)
Any suit brought to recover the tax imposed by this article shall
be begun within three years after such tax is due, or within three
years after the declaration or return has been filed, whichever date
is later; provided, however, that this limitation shall not prevent
the institution of a 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 by him under the
provisions of this article, there shall be no limitation.
(b)
Where an examination of the declaration or return filed by any
person, or of other evidence relating to such declaration or return
in the possession of the Earned Income Tax Collector, reveals a fraudulent
evasion of taxes, there shall be no limitation.
(c)
In the case of substantial understatement of tax liability of
25% or more, and no fraud, suit shall be begun within six years.
(d)
Where any person has deducted taxes under the provisions of
this article and has failed to pay the amounts so deducted to the
Earned Income Tax Collector, or where any person has willfully failed
or omitted to make the deductions required in this section, there
shall be no limitation.
C.
The Earned Income Tax Collector may sue for the recovery of an erroneous
refund, provided that such suit is begun two years after making such
refund, except that the suit may be brought within five years if it
appears that any part of the refund was induced by fraud or misrepresentation
of material fact.
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of said tax and an additional
penalty of 1/2 of 1% of the amount of the unpaid tax for each month
or fraction thereof during which the tax remains unpaid shall be added
and collected. Where suit is brought for the recovery of any such
tax, the person liable therefor shall, in addition, be liable for
the costs of collection and the interest and penalties herein imposed.
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 Earned Income Tax
Collector 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 amounts of his net profits or earned income
in order to avoid the payment of the whole or any part of the tax,
imposed by this article shall, upon conviction thereof before any
District Justice, be sentenced to pay a fine of not more than $300
for each offense and costs or be imprisoned for a period not exceeding
30 days in the Allegheny County Jail.
[Amended 12-19-1985 by Ord. No. 566]
B.
Any person who divulges any information which is confidential under
the provisions of this article shall, upon conviction thereof, be
sentenced to pay a fine of not more than $300 for each offense and
costs or be imprisoned for a period not exceeding 30 days in the Allegheny
County Jail.
[Amended 12-19-1985 by Ord. No. 566]
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 and the tax imposed hereunder is adopted under
and by virtue of the authority contained in the Act of the General
Assembly of the Commonwealth of Pennsylvania numbered 511, approved
the 31st day of December, 1965, entitled the "Local Tax Enabling Act
of 1965," its supplements and amendments,[1] the provisions of which are hereby accepted and adopted
by the Borough Council of the Borough of Baldwin, and where the interpretation
or terms or provisions of this article are not in accord with or in
compliance with the provisions of said Act of Assembly, the provisions
of said Act of Assembly are intended to be ordained and enacted by
this article as fully as though incorporated, set forth and made part
of this article.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53 P.S.
§§ 6924.101 et seq.