[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.
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.
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.