A.
ASSOCIATION
BUSINESS
COMPENSATION EARNED or COMPENSATION PAID or EARNINGS
CORPORATION
EMPLOYEE
EMPLOYER
INCOME TAX OFFICER
NET PROFITS
NONRESIDENT
PERSON
RESIDENT
TAXPAYER
Unless otherwise expressly stated, the following terms,
words and phrases shall have, for all purposes of this article, the
meanings respectively indicated in this section for them unless the
context clearly indicates or requires a different meaning.
A partnership, limited partnership or any other form of unincorporated
enterprise owned by two or more persons.
Any enterprise, activity, profession or undertaking of any
nature conducted for profit or ordinarily conducted for profit, whether
by an individual, partnership, association or other entity.
All salaries, wages, commissions, bonuses, incentive payments,
fees, tips and/or other forms of remuneration, in cash or in property
or in any other medium, received by an individual and paid directly,
or through an agent, by an employer for services rendered.
Any corporation or joint-stock association organized and
existing under the laws of the United States of America, the Commonwealth
of Pennsylvania or any other state, territory, foreign country or
dependency.
Any person who renders services to another for a valuable
consideration, in cash or property or other medium, under an express
or implied contract, who is under the control, direction and supervision
of an employer.
An individual, partnership, association, corporation, governmental
body, governmental unit, governmental agency, fiduciary or any other
entity, who or which employs one or more persons on a salary, wage,
commission or other compensation basis and who has the right to control,
direct or supervise such person or persons.
The person designated by the Council of the Borough of Kane
to administer the provisions of this article and to collect and administer
the tax on earned income and net profits levied and assessed or imposed
by this article.
The net income or net gain from the operation of a business,
profession, activity 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 upon income.
An individual, partnership, association or other entity domiciled
outside the Borough of Kane.
A natural person, partnership, association, corporation 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, shall
mean the officers thereof.
An individual, partnership, association or other entity domiciled
in the Borough of Kane.
A person, whether an individual, partnership, association
or other entity, required by this article to file a return on earnings
or net profits or to pay a tax thereon.
B.
In this article the singular shall include the plural,
and the masculine shall include the feminine and the neuter.
A.
A tax, effective on the first day of January 1967,
and continuing in force on a calendar year or taxpayer fiscal year
basis, for general revenue purposes, at the rate of 1/2 of 1% is hereby
levied, assessed and imposed on the following:
(1)
All compensation earned by residents.
(2)
All compensation earned by nonresidents of the Borough
of Kane for work or services performed or rendered within the said
borough.
(3)
All net profits of businesses, professions and other
activities conducted by residents.
(4)
All net profits of businesses, professions and other
activities conducted within the Borough of Kane by nonresidents.
B.
The taxes levied under § 228-2A and B of this section shall relate to and be levied, assessed and imposed upon compensation paid by an employer, or on his behalf, to any person who is employed by or renders service to him. The taxes levied, assessed and imposed under § 228-2C and D of this section shall relate to and be imposed upon the net profits of any business, profession, activity or enterprise carried on by any person as owner or as proprietor, either individually or in association with any other person.
A.
Every person whose earnings or net profits are subject
to any tax levied, assessed or imposed by this article shall, on or
before April 15, 1968, make and file a return with the Wage Tax Committee
of Kane Borough Council and the Kane Borough Solicitor. Such forms
shall be furnished, at the expense of the borough, and shall be obtainable
from the Income Tax Officer. The information on such returns shall
include the name and address of the taxpayer; his place of employment
or business; the aggregate amount of compensation paid to him or net
profits earned by him during the calendar year of 1967; the amount
of tax due to the Borough of Kane under this article; the amount of
tax on earnings or net profits paid by such taxpayer for the period
covered by such return to any other political subdivision of the Commonwealth
of Pennsylvania, together with such other information as may be required
by the return forms. The person making such return shall, at the time
of filing thereof, pay to the Income Tax Officer the amount of tax
as shown thereon, less any credits of tax withheld by any employer
from compensation earned and less any amounts of tax paid by such
person at the time of filing a declaration of earnings or estimated
net profits or paid at any other time required by the provisions of
this article and further less any credits and deductions allowed pursuant
to the terms and provisions of the Act of the General Assembly of
the Commonwealth of Pennsylvania of December 31, 1965, being Act 511
of the 1965 Session of the General Assembly, known as the "Local Tax
Enabling Act,"[1] or payment of any concurrent period of time of a similar
tax to any other political subdivision of the Commonwealth of Pennsylvania
by any resident of such political subdivision thereof by a resident
thereof to the extent that such payments may be entitled to be credited
against any tax levied, assessed or imposed by this article.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
B.
In the event that the sole income of any person subject to any tax under this article is in the form of compensation paid by an employer and where the entire tax due by an employee shall have been withheld by his employer and return thereof made to the Income Tax Officer, such employee shall not be required to file a return as required by § 228-3A. If such an employee shall be a nonresident of the Borough of Kane and shall also be subject to a similar tax imposed by any political subdivision within the Commonwealth of Pennsylvania of which he is a resident, such employee shall file a return as required by § 228-3A of this section and shall thereon claim such refund as he may be entitled to receive and the Income Tax Officer is hereby authorized to refund to such employee such amount as he may properly be entitled to receive.
C.
Every person who anticipates earning any net profits subject to any of the taxes levied, assessed or imposed by this article shall, on or before April 15, 1967, make and file with the Income Tax Officer a declaration of his estimated net profits for the calendar year of 1967. Such declaration shall be made on forms prepared by the Finance Committee of Kane Borough Council and the Kane Borough Solicitor. Such forms shall be furnished, at the expense of the Borough, by the Income Tax Officer. Information on such declaration shall include the name and address of the taxpayer, his trade or business name, his business address and mailing address, his estimate of net profits subject to any of the taxes levied, assessed or imposed by this article and such other information as may be required by the declaration form. The taxpayer making any such declaration shall, at the time of filing thereof, pay to the Income Tax Officer 1/4 of the estimated tax shown on such declaration forms, and shall pay an additional 1/4 of said estimated tax on or before each of the following return days: June 15, 1967; September 15, 1967; and January 15, 1968. If any person first anticipates earning any net profits subject to any of the taxes levied, assessed or imposed by this article subsequent to April 15, 1967, or June 15, 1967, or September 15, 1967, or January 15, 1968, the declaration required by this § 228-3C and shall at the time of filing thereof, pay to the Income Tax Officer the appropriate installment of the amount of the estimated tax shown on such declaration form required to complete full payment of such estimated tax on or before January 15, 1968, and shall pay on each of the aforesaid return days following his filing of said declaration the appropriate installment of estimated tax necessary to complete full payment of such estimated tax on or before January 15, 1968.
D.
In the event that a return filed pursuant to the requirements of § 228-3A indicates that the tax due from such taxpayer is less than the amount of tax paid with his payments of estimated tax, the Income Tax Officer is hereby authorized to refund to such taxpayer the full amount of excess payment.
E.
Any taxpayer who discontinues a business, profession or other activity subject to any tax levied, assessed or imposed by this article prior to December 31, 1967, shall within 30 days after the discontinuance of such business, profession or other activity, file his final return on a form prescribed by § 228-3A and shall pay the full amount of tax due or shall demand refund or credit in the case of overpayment.
F.
Every taxpayer who is employed on a salary, wage, commission or other compensation basis and who reasonably expects to earn taxable earnings not subject to the provisions of § 228-4 relating to the collection of tax by deduction by employers shall, on or before April 15, 1967, make and file with the Income Tax Officer a declaration of his estimated total amount of taxable salaries, wages, commissions and other compensation for all of the calendar year of 1967. Such declaration shall be filed on forms prepared by the Finance Committee of Kane Borough Council and the Kane Borough Solicitor. Such forms shall be furnished, at the expense of the borough, by the Income Tax Officer. The information on such declaration shall include the name and address of the taxpayer; his place of employment; his estimate of the total amount of his taxable salaries, wages, commissions and other compensation and the estimated amount of tax thereon that will be withheld by an employer; a statement of the amount of similar tax to be withheld thereon for payment to any other political subdivision of the Commonwealth of Pennsylvania; the name of such other political subdivision and such other information as may be required by the declaration form. The taxpayer making such declaration shall, at the time of filing thereof, pay to the Income Tax Officer 1/4 of the total amount of tax shown on said declaration not to be subject to withholding, and shall pay an additional 1/4 thereon on or before each of the following return days: June 15, 1967; September 15, 1967; and January 15, 1968. If any person who is employed on a salary, wage, commission or other compensation basis reasonably first expects to earn taxable earning not subject to the provisions of § 228-4F of this article relating to the collection of tax by deduction by employers subsequent to April 15, 1967, or June 15, 1967, or September 15, 1967, he shall make and file with the Income Tax Officer on or before June 15, 1967, or September 15, 1967, or January 15, 1968, the declaration required by this § 228-4F and shall, at the time of filing thereof, pay to the Income Tax Officer the appropriate installment of the total amount of tax shown on said declaration not to be subject to withholding required to complete full payment of such tax on or before January 15, 1968, and shall pay on each of the aforesaid return days following his filing of said declaration the appropriate installment of the total amount of tax shown on said declaration not to be subject to withholding necessary to complete full payment on such tax on or before January 15, 1968.
G.
Every taxpayer who has filed a declaration pursuant to subsection 6 of this section shall, on or before April 15, 1968, comply with the provisions of § 228-4A of this section relative to making and filing a return as well as paying the amount of tax shown on such return.
H.
Any taxpayer required by the provisions of § 228-4C or F to file a declaration may, at his option, use with respect to the items involved in such declaration the amount he used for the calendar year of 1967 for purposes of the income tax imposed by the Internal Revenue Code of the United States of America.
A.
Every employer with the Borough of Kane who employs
one or more persons on a salary, wage, commission or other compensation
basis shall deduct, at the time of his payment of compensation earned
by each employee, tax of 1% of the amount of earnings of each employee
for such period. Every such employer shall, on or before the last
days of April, July and October, all in the calendar year of 1967,
and on or before the last day of January 1968, make a return and pay
to the Income Tax Officer the full amount of tax so deducted during
the calendar quarter of the year 1967 preceding each of said return
dates. In addition to the aforesaid return to be filed on or before
January 31, 1968, there shall be filed with such return by every such
employer an annual return setting forth the name and residence address
of each employee of such employer during all or part of the calendar
year of 1967; the amount of compensation earned by each of such employees;
the total amount of tax deducted from compensation paid to such employees;
the total amount of tax paid by such employer to the Borough of Kane;
and such other information as may be required by the said annual report
forms. Every employer within the Borough of Kane who discontinues
business prior to December 31, 1967, shall, within 30 days after discontinuance
of his business, file all returns required by this subsection. Such
forms shall be prepared by the Finance Committee of Kane Borough Council
and the Kane Borough Solicitor and forms shall be furnished by the
Income Tax Officer.
B.
The failure or omission by any employer within or
without the Borough of Kane to deduct a tax from compensation paid
to his employees and to make return of such tax to the Income Tax
Officer shall not relieve any employee from the payment of such tax
as may be due from him nor from compliance with the terms and provisions
of this article relating to making return and payment of the tax due
from him.
C.
After every employer makes a deduction of tax from
compensation earned by each employee as required by this article,
the amount of tax deducted shall constitute while in the possession
of such employer a trust fund held for the account of the Borough
of Kane as beneficial owner thereof and the employee from whose earnings
such tax was deducted shall be deemed to have paid such tax.
D.
Any person required to deduct and pay over any tax
imposed by this article who willfully fails to deduct such tax or
to pay over such tax or who willfully attempts in any manner to evade
or defeat the collection or payment of any such tax shall, in addition
to all other fines and penalties provided by this article or other
laws, be liable for a penalty equal to the total amount of the tax
not deducted, not paid over or evaded.
E.
In lieu of the annual return required by § 228-4A to be filed by employers, any employer whose payroll records or accounts are audited by an independent certified public accountant may elect to file, with respect to all or any of his employees, an annual return setting forth all the information required by said § 228-4A, except that only the total compensation earned by all of the employees listed on such return shall be shown instead of the amount of compensation earned by each of such employees, provided that such return is certified by such independent certified public accountant to be a true and listed on such return. For purposes of this § 228-4E an "independent certified public accountant" shall mean one engaged in general practice of accounting or one not retained or employed solely by the employer for whom he certifies such return.
The Council of the Borough shall appoint, by
motion, an individual as the Income Tax Officer, who shall serve for
an indefinite term at the pleasure of the Council.
The Income Tax Officer shall, before entering
upon the duties of his office, give bond, with a surety company authorized
to do business within the Commonwealth of Pennsylvania, in such amount
as may be fixed by the Council of the borough, conditioned for the
faithful performance of his duties. The Council of the borough may
from time to time increase or decrease the amount of such bond. The
premium for any bond furnished by the Income Tax Officer shall be
paid by the borough.
It shall be the duty of the Income Tax Officer
to collect and receive all taxes, interest and penalties, other than
violation penalties imposed by a District Justice, levied, assessed
or imposed by this article. He shall keep a just and true account
of all taxes, interest and penalties received by him. The accounts
and records to be kept by the Income Tax Officer shall show the amount
received by him from each person or business paying the tax and the
date of such receipt. He shall pay over to the Treasurer of the borough,
on or before the 1st and the 15th days of each calendar month, all
taxes, interest and penalties collected by him on or before the 25th
day of the preceding calendar month and the 10th day to the current
calendar month, respectively. He may make payment to the Borough Treasurer
more frequently at his discretion. Each payment made to the Borough
Treasurer by the Income Tax Officer shall be accompanied by a report
of the total amount of taxes, interest and penalties collected since
the last preceding payment together with the total amount of the same
collected during 1967 to the date of such report. A duplicate copy
of all such reports to the Secretary of the Borough. The Treasurer
of the Borough shall issue to the Income Tax Officer a receipt for
all such payments. The reports furnished by the Income Tax Officer
to the Treasurer and Secretary of the borough shall contain only total
amounts of taxes, interest and penalties but shall not detail the
names of the taxpayers nor give any information that discloses the
source of the taxes, interest and penalties collected. Upon request
of any taxpayer the Income Tax Officer shall furnish to such taxpayer,
from a book containing a stub, a serially numbered receipt setting
out the date of payment, the name of the taxpayer and the amount of
taxes, interest and penalties paid. On the receipt stub notation shall
be made, in ink, of the number of the receipt and giving the same
information as contained in the receipt. A receipt shall be furnished
by the Income Tax Officer to any taxpayer by mail only if the taxpayer's
request for the receipt enclosed a self-addressed and stamped envelope
for the return of the receipt. At the end of the term of any Income
Tax Officer he shall deliver all books, papers, accounts, records,
receipt stubs and other material pertaining to his office to his successor
in office. In addition to any other duties hereby imposed upon the
Income Tax Officer he is hereby charged with the administration and
enforcement of the provisions of this article and of all rules and
regulations pertaining to it.
The Income Tax Officer or the Chairman of the
Finance Committee of Kane Borough Council or the Kane Borough Solicitor,
acting jointly or severally, or any other individual designated by
the Council of the borough for the purpose, is hereby authorized to
examine any of 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 is made, to ascertain
the amount of tax due by any person under the terms and provisions
of this article. Every such employer or supposed employer or taxpayer
is hereby directed and required to give to the Income Tax Officer
or the Chairman of the Finance Committee of Kane Borough Council or
the Kane Borough Solicitor or to such other individual as may be designated
by the Council of the Borough the means, facilities and opportunity
for such examinations and investigations as are hereby authorized.
The Income Tax Officer or the Chairman of the Finance Committee of
Kane Borough Council or the Kane Borough Solicitor or such other person
as may be designated by the Council of the borough for such purpose
is hereby authorized to examine any person under oath concerning any
earnings or net profits which were or should have been returned for
taxation or concerning any other matter relevant to the taxes levied,
assessed or imposed by this article or relating to the collection
of such taxes or the enforcement of this article, and to this end
the Council of the borough may issue a subpoena compelling the production
of books, records and papers and the attendance of all persons before
such Income Tax Officer, Chairman of the Finance Committee of the
Kane Borough Council or the Kane Borough Solicitor, whether as parties
or as witnesses, whom the said Income Tax Officer, Chairman of the
Finance Committee or Borough Solicitor may believe to have knowledge
of such matters.
All taxes levied, assessed or imposed under
this article remaining unpaid after they shall become due shall bear
interest in addition to the amount of the unpaid tax at the rate of
6% per annum, and the person against whom such tax is levied, assessed
or imposed or the person who may have failed to pay over to the Income
Tax Officer any deducted amount 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 entire period in which such taxes remain unpaid
or such deducted amounts are not paid over to the Income Tax Officer.
All taxes levied, assessed or imposed by this
article, together with all penalties, interest and costs, shall be
recoverable by an action in assumpsit in the same manner as debts
of like amount are recoverable by presently existing or hereinafter
enacted laws. Any action against any taxpayer shall be brought in
the name of the Borough of Kane. The Income Tax Officer is hereby
further authorized and directed to exercise and use all other rights,
powers and remedies provided by any other law or laws now or hereafter
in existence, including any applicable provisions of the Local Tax
Collection Law[1] of the Commonwealth of Pennsylvania, for the purpose of
recovering any unpaid taxes, interest and penalties due under the
terms and provisions of this article.
[1]
Editor's Note: See 72 P.S. § 5511.1
In the event that any person may offer to pay
any tax levied, assessed or imposed by this article or any interest
or penalty thereon but disputes the validity or the amount of the
same, the Income Tax Officer is hereby authorized to accept such payment
and to note that it has been paid under protest. If a court of competent
jurisdiction should thereafter determine that any amount so paid under
protest was not due or was an incorrect amount, the Income Tax Officer
is hereby authorized to refund to the person who made payment under
protest the amount of any overpayment.
Any person convicted before a District Justice
of violating any of the provisions or requirements of this article
or of failing, neglecting or refusing to pay any tax, penalties or
interest levied, assessed or imposed under this article; or of refusing
to permit the Income Tax Officer or the Chairman of the Finance Committee
of Kane Borough Council or the Kane Borough Solicitor or any other
person designated by the Council to examine any of his books, papers
or records; or of knowingly making any incomplete, false or fraudulent
return or of doing or attempting to do anything whatever to avoid
the payment of the whole or any part of any tax levied, assessed or
imposed under this article shall be liable to a fine or penalty not
exceeding $300, and costs of prosecution, for each and every offense,
or to imprisonment for a term not to exceed 30 days. The penalties
authorized under this section shall be in addition to any other penalty
imposed by any other section of this article.
All expenses incurred in the administration
of this article and the collection of the taxes levied, assessed and
imposed by this article shall be paid by the borough out of the General
Fund.
This article shall go into effect on the first
day of January, 1967, and shall continue in force thereafter on a
calendar year or taxpayer fiscal year basis, without annual reenactment,
unless the rate of tax is subsequently changed or unless the Council
of the Borough of Kane desires to make other changes or amendments
to this article.
The Finance Committee of Kane Borough Council
and the Kane Borough Solicitor, acting jointly, or the Income Tax
Officer are hereby empowered to prescribe, adopt and promulgate rules
and regulations relating to any matter or thing pertaining to the
administration and enforcement of the provisions of this article,
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. No rule
or regulation of any kind shall be enforceable unless the same has
been approved by resolution by the Council of the Borough of Kane.
A copy of all such rules and regulations currently in force shall
be inscribed by the Borough Secretary into a book kept for that purpose
and shall be available for public inspection. Said book shall be kept
by the Borough Secretary in his office and inspection of it by any
person may be made in said office at any time during usual business
hours of that office.
The failure of any person to receive or procure
the forms required for making the declarations or returns required
by this article shall not excuse him from making such declarations
or returns. All forms required for making declarations or returns
prescribed by this article shall be available from the Income Tax
Officer.
Any information gained by the Income Tax Officer or any other officer of the Borough or by any person designated by the Council of the borough to make examination of any books, papers or records as provided in § 228-8 shall be confidential except for official purposes and except in accordance with a proper order of any court of competent jurisdiction, or as otherwise provided by law.
This article and the taxes levied, assessed
or imposed by it shall apply to any person or to any earnings or net
profits as to whom or which it is beyond the legal power of the Council
of the Borough of Kane to levy, assess or impose the taxes herein
prescribed and whether such legal power has been denied to the Council
of the Borough of Kane by the Act of the General Assembly of the Commonwealth
of Pennsylvania of December 31, 1965, being Act 511 of the 1965 Session
of the General Assembly, known as the "Local Tax Enabling Act,"[1] or by the Constitution of the United States of America, the Constitution of the Commonwealth of Pennsylvania, or any other now or hereafter existing laws or treaties of the United States of America or the Commonwealth of Pennsylvania. Although a person may not be subject to the taxes levied, assessed, or imposed by this article, the provisions of this section shall not be construed or deemed to exempt such person who may be an employer from the duty of deducting tax from the compensation paid to each of his employees and paying over such deducted tax as provided in § 228-4 of this article.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
A.
All of the provisions of Section 13 of the Act of
the General Assembly of the Commonwealth of Pennsylvania of December
31, 1965, being Act 511 of the 1965 session of the General Assembly,
known as the "Local Tax Enabling Act,"[1] are hereby included in this article and shall be construed
to be a part of the tax levied and assessed by this article.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
B.
Compatibility with Act 511. In the event that of any
inconsistency between any provisions of the Act of the General Assembly
of the Commonwealth of Pennsylvania of December 31, 1965, being Act
511 of the 1965 session of the General Assembly, known as the"Local
Tax Enabling Act," and any provisions of this article or in the event
of any inconsistency between the provisions of said Act and any provisions
of this article in application of the same to any person or business
affected by this article or to any question relating to enforcement
of this article, the provisions of said Act shall be controlling and
shall be deemed or construed to supersede, modify or amend any provision
of this article.
