[Adopted 9-7-1965 by Ord. No. 1]
A. 
Unless otherwise indicated clearly by the content or expressly stated, the following terms shall have, for the purpose of this article, the meaning herein indicated:
ASSOCIATION
A partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
BUSINESS
Includes any enterprise, activity, or undertaking of any nature conducted for profit ordinarily conducted for profit, whether by an individual, copartnership, association or other activity.
COMPENSATION EARNED or COMPENSATION PAID or EARNINGS
All salaries, wages, commissions, bonuses, incentive payments, and/or other forms of compensation or remuneration, in cash or in property, received by an individual and paid, directly or through an agent, by an employer or for services rendered.
CORPORATION
Any corporation or joint stock association organized under the laws of the United States, the Commonwealth of Pennsylvania, or any other state, territory, or foreign country or dependency.
EMPLOYER
Any individual, copartnership, association, corporation, governmental body or unit or agency or any other entity, who or that employs one or more persons on a salary, wage, commission, or other compensation basis.
NET PROFITS
The net gain from the operation of a business, profession, 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 on income.
NONRESIDENT
An individual, copartnership, association, or other entity domiciled outside the Township of Allegheny.
PERSON
Includes natural persons, copartnership, association, firm or fiduciary. Whenever used in any clause prescribing and imposing a penalty, the term "person," as applied to association, means the partners or members thereof, and as applied to corporations, the officers thereof.
RESIDENT
An individual, copartnership, association, or other entity domiciled in the Township of Allegheny.
TAXPAYER
A person, whether an individual, copartnership, association or any other entity, required hereunder to file a return on earnings or net profits or to pay a tax thereon.
B. 
The singular shall include the plural and the masculine shall include the feminine and the neuter.
[Amended 1-10-2005 by Ord. No. 2-2005]
A. 
An annual tax for general revenue purposes of 1/2 of 1% is hereby imposed on:
(1) 
Salaries, wages, commissions and other compensation earned after January 1 of the current year by residents of the Township of Allegheny; and
(2) 
Salaries, wages, commissions, and other compensation earned after January 1 of the current year by nonresidents of the Township of Allegheny for work done or services performed or rendered in the Township of Allegheny; and
(3) 
The net profits earned after January 1 of the current year of businesses, professions, or other activities conducted by such residents; and
(4) 
The net profits earned after January 1 of the current year of businesses, professions, or other activities conducted in the Township of Allegheny by nonresidents.
B. 
The tax levied under Subsection A(1) and (2) herein 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 Subsection A(3) and (4) herein 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 earned compensation and the net profits of business, professions or other activities earned from after January 1 of the current year.
[Amended 1-10-2005 by Ord. No. 2-2005]
A. 
Each person whose salaries, wages, commissions and other compensation and/or net profits are subject to the tax imposed by this article shall file a return, quarterly, on or before April 15 of the current year, on or before the July 15 of the current year, on or before October 15 of the current year, and on or before January 15 of the subsequent year, said returns to be filed on forms prescribed by, furnished by and obtainable from the said duly designated Special Tax Collector.
B. 
The information on each of said returns shall include the name and address of the taxpayer, his place of employment or business, the aggregate amount of salaries, wages, commissions and other compensation paid to him and/or net profits earned by him during the preceding quarter, and the amount of tax due to the Board of Supervisors of the Township of Allegheny, Westmoreland County, Pennsylvania, under this article, together with such other pertinent information as the duly designated Special Tax Collector may require; provided, however, that together with the quarterly return made and filed for the fourth and final quarter on January 15 of the subsequent year, and in addition thereto, there shall be made and filed by each person whose salaries, wages, commissions and other compensation and/or net profits are subject to the tax imposed by this article, an annual return with the duly designated Special Tax Collector, said annual return to be filed on a form prescribed by, furnished by and obtainable from the said duly designated Special Tax Collector, said annual return to set forth and include, in summary form, the name and address of the taxpayer, his place of employment of business, the total, aggregate and complete amount of salaries, wages, commissions and other compensation paid to him and/or net profits earned by him during the entire preceding year, and the amount of tax due to the Township of Allegheny, Westmoreland County, Pennsylvania, under this article, the amount of tax previously paid in the four preceding quarterly installments, the unpaid balance due, if any, together with such other pertinent information as the duly designated Special Tax Collector may require.
C. 
The person making the said quarterly returns and the said annual return shall, at the time of filing thereof with the duly designated Special Tax Collector, pay to the said duly designated Special Tax Collector the amount of tax as shown thereon to be due; provided, however, that where any portion of the tax due shall have been deducted at the source and shall have been paid to the duly designated Special Tax Collector by the person making the said deduction, as hereinafter set forth, credit for the amount so paid shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing of the said quarterly and annual returns, as hereinabove provided; provided further, however, that the duly designated Special Tax Collector is authorized to provide a regulation that the return of any employer or employers, showing the amount of the tax deducted by him or them from the salaries, wages, commissions and other compensation of an employee, and paid by him or them to the duly designated Special Tax Collector, shall be accepted as the return or returns required of any employee whose sole income subject to the tax under this article is such salaries, wages, commissions and other compensation; and provided further, however, that any unpaid balance due of the tax imposed under this article shown to be so due on any of the quarterly returns or on the annual return hereinabove provided for shall bear the interest and penalty hereinafter set forth from the time the same became due on each of the four said quarterly return due dates, it being hereby declared as the intent of the Board of Supervisors of the Township of Allegheny, Westmoreland County, Pennsylvania, that the tax imposed under this article is due and payable quarterly as hereinabove provided.
[Amended 1-10-2005 by Ord. No. 2-2005]
Each employer within the Township of Allegheny 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 1/2 of 1% of salaries, wages, commissions or other compensation due by the said employer to the said employee and shall on or before the 15th day of the month of January, April, July and October make the said deductions, make a return and pay to the duly designated Tax Collector the amount of tax so deducted. Said return shall be on a form or forms furnished by or obtainable from the duly designated Tax Collector; provided, further, that on or before the 15th day of January of each year every employer who has filed the returns of taxes withheld and returned tax quarterly throughout the year shall be required to file a completed, typewritten or printed report for each employee, set forth the full name and residence of each employee, his or her social security account number, total salaries, wages, commissions and other compensation paid during the year and the beginning and separation dates of less-than-calendar-year employees, as well as the name and address of the employer; provided, however, that the failure or omission by any employer, either resident within or outside of the Township, to make such returns and/or pay such tax and/or otherwise comply with this article shall not relieve the employee from the payment of such tax and the compliance with such regulations with respect to making return and payment thereof, as may be filed in this article or established by the duly designated Tax Collector.
A. 
It shall be the duty of the 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 paying the tax and the date of such receipt. The Collector is hereby authorized and directed to make and keep such records, prepare such forms, make such regulations and take such measures (all subject, however, to the approval of the Board of Supervisors) as may be necessary or convenient to carry this article into effect. The Collector is hereby instructed and authorized to impound all returns, verifications and records that may come into his custody through the operation of this article. The Collector shall keep all returns, verifications and records so impounded, except for official purposes, and except in accordance with proper judicial order as otherwise provided by law. Said Collector to pay over monthly to the Township Treasurer all moneys collected under the provisions of this article for the use of said Township as provided by law. It shall be his duty to examine every return filed and to verify the accuracy of any return and payment made under the provisions hereof.
B. 
If the Collector is not satisfied with the return and payment of tax made by the taxpayer under the provisions of this article, or if, as a result of any investigation by the Collector, the return is found to be incorrect, the Collector shall estimate the tax due by such person, and determine the amount due by him for taxes, penalties and interest. The Collector shall then give notice to such person of the amount of tax, penalty interest and costs imposed or levied against him of the period in question; said notice shall include an itemized statement of the amount due.
A. 
The Board of Supervisors is hereby charged with the administration and enforcement of the provisions of this article and 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 returns, and payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the Board of Supervisors shall have the right to appeal to the Board of Appeals or to the Court of Common Pleas of Westmoreland County, Pennsylvania, as in other cases provided.
B. 
The Board of Supervisors is hereby authorized to appoint a qualified agent to make investigations and to examine the books, papers and records of any taxpayers to verify the accuracy of any return made, or, if no return is made, to ascertain the tax due, and to make any further investigations necessary to carry out the provisions of this article. Every such taxpayer is hereby directed and required to give to the said authorized agent or agents the means, facilities and opportunity for such examinations and investigations as are hereby authorized. Any qualified agent or agents duly appointed by the Board of Supervisors to make said examinations and investigations are to be compensated at the rate of $20 per day or part of day. The costs and expenses of any said examinations and investigations are to be paid by said taxpayer in addition to all other costs, taxes, interest, fines and penalties imposed hereunder.
C. 
The Board of Supervisors is hereby authorized to appoint a Collector whose powers and duties are set forth under § 228-5 hereof. The said Collector is to furnish bond in the amount of $8,000 and to receive as compensation for his services 5% of the total amount collected. The Board of Supervisors is also hereby authorized to appoint any clerks necessary to assist the Collector, and said clerks are to receive as compensation for their services an annual salary, payable monthly, to be determined by the Board of Supervisors.
A. 
Any person aggrieved by the decision or determination of the Collector may appeal to the Board of Supervisors, who shall constitute a Board of Supervisors for hearing appeals from determinations and assessments made by the Collector under terms of this article.
B. 
Any person aggrieved by any decision of the Board of Appeals shall have the right to appeal to the Court of Common Pleas of Westmoreland County, Pennsylvania, as in other cases provided.
Any information gained by the Collector or any other official, employee or agent of the Township 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. Any disclosure of any such information contrary to the provisions of this section shall constitute a violation of this article, the penalty for which, upon conviction before any District Justice, shall not be more than $100 for each offense, and, in default of payment of said fine, to be imprisonment in Westmoreland County Jail for a period not exceeding 30 days for each offense; such employee or agent of the Township shall also be summarily dismissed from his employment for the disclosure of any information.
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% of the amount of the unpaid tax for each month or fraction of a month for the first six months of nonpayment.
A. 
All taxes imposed by this article, together with the interest, penalties and costs imposed under this article, shall be recoverable by the Township Solicitor as other debts due the Township and now by law recoverable, or they may be recoverable by distraint or other purposes or procedure authorized by law.
B. 
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 6% of the amount of the unpaid tax for the first six months of the year or fraction thereof during which the tax remains unpaid, shall be added and collected as provided in § 228-9, above.
C. 
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, including attorney's commission in the amount of 15%, interest and penalties herein imposed.
A. 
Any person convicted before the Board of Supervisors or any District Justice 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 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 duly designated Tax Collector or any agent or employee appointed by him in writing to examine his books, records and papers, or who shall attempt to do anything whatever to avoid the full disclosure of the amount of earnings or profits to avoid payment of the whole or any part of the tax, shall be subject to a fine or penalty of $100 and costs for each offense, and/or to undergo imprisonment for not more than 30 days for nonpayment of such fine or penalty and costs within 10 days from the imposition thereof.
B. 
Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
C. 
The failure or 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 the Board of Supervisors to impose the tax or duties provided for.
[Added 1-10-2005 by Ord. No. 2-2005]
The tax herein levied and imposed shall continue in force on a calendar-year basis without annual reenactment until such time as the Board of Supervisors of the Township of Allegheny shall change the rate of tax or, by appropriate ordinance, repeal such tax.