[Adopted 8-9-1977 by Ord. No. 5-77 as Part 3, Art. 361 of the 1977 Code]
A. 
Unless otherwise indicated clearly by the context or expressly stated, the following terms shall have, for the purpose of this article, the meanings 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, profession or undertaking of any nature conducted for profit or 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 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 which 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 city.
PERSON
Includes a natural person, copartnership, association, firm or fiduciary. Whenever used in any clause prescribing and imposing a penalty, the term "person," as applied to an association, shall mean the partners or members thereof and, as applied to corporations, the officers thereof.
RESIDENT
An individual, copartnership, association or other entity domiciled in the city.
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.
A. 
An annual tax for general revenue purposes of 1% is hereby imposed on:
(1) 
Salaries, wages, commissions and other compensation earned after January 1, 1967, by residents of the city.
(2) 
(Reserved)[1]
[1]
Editor's Note: Subsection A(2) and (4), pertaining to nonresidents, was repealed 4-5-2004 by Ord. No. 2-2004.
(3) 
The net profits earned after January 1, 1967, of businesses, professions or other activities conducted by such residents.
(4) 
(Reserved)
B. 
The tax levied under Subsection A(1) 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) 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.
[Amended 4-5-2004 by Ord. No. 2-2004]
C. 
The tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other earned compensation and the net profits of businesses, professions or other activities earned from and after January 1, 1967.
[Amended 10-12-1982 by Ord. No. 7-82; 4-5-2004 by Ord. No. 2-2004]
A. 
Each person whose earnings or profits are subject to the tax imposed by this article shall, on or before April 15 of each year, make and file with the duly designated Tax Collector an estimate of gross income, on a form furnished by or obtainable from the duly designated Tax Collector, setting forth the estimated amount of salaries, wages, commissions and other compensation or net profits expected to be earned by him during the year and subject to said tax, together with such other pertinent information as the duly designated Tax Collector may require.
B. 
Such return shall also show the estimated amount of the tax imposed by this article on such estimated earnings and profits. The person making said return shall, at the time of filing thereof, pay to the duly designated Tax Collector the estimated amount of tax shown as due thereon; provided, however, that the taxpayer shall have the right to pay the estimated tax or the balance of the estimated tax as shown on the return in four quarterly installments, the first installment thereof at the time of the filing of the return on or before April 15 and the other installments thereof on or before June 15, September 15 and January 15, respectively, in said year. On or before April 15 of the succeeding year, the taxpayer shall file a complete return of his gross income and pay the balance of the tax or make demand for a refund for overpayment, as the case may be. Any taxpayer filing said estimate of gross income shall use as his estimate his preceding year's gross income; provided, further, that where any portion of the tax due shall have been deducted at source and shall have been paid to the duly designated Tax Collector by the person making said deduction, credit for the amount so paid shall be deducted from the amount to be due, and only the balance, if any, shall be due and payable at the time of the filing of said return or as hereinabove provided; provided, further, that the duly designated Tax Collector is authorized by regulation that the return of an employer or employers showing the amount of tax deducted by him or them from the salary, wages or commissions of an employee and paid by him or them to the duly designated Tax Collector shall be accepted as the return required of any employee whose sole income subject to the tax under this article is salary, wages or commissions.
A. 
Each employer within the city who employs one or more persons on a salary, wage or commission or other compensation basis shall deduct monthly, or more often than monthly, at the time of the payment thereof, the tax of 1% of salaries, wages, commissions or other compensation due by the employer to the employee and shall, on or before the 30th day of the months of April, July, October and January next following the deductions, make a return and pay to the duly designated Tax Collector the amount of tax so deducted. The return shall be on a form or forms furnished by or obtainable from the duly designated Tax Collector and shall set forth such other pertinent information as the duly designated Tax Collector may require.
B. 
On or before February 1 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, setting 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. The failure or omission by any employer, either residing within or outside of the city, to make such return and/or pay such tax and/or otherwise comply with this article shall not relieve the employee from the payment of such tax and compliance with such regulations with respect to making returns and payment thereof as may be fixed 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 Mayor) 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 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 or as otherwise provided by law. The Collector shall pay over monthly to the City Treasurer all moneys collected under the provisions of this article for the use of the city, 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, he is hereby authorized to make a determination of the tax due by such person based upon the facts ascertained in the return or upon any information within his possession, and for this purpose the Collector is authorized to examine the books, papers and records of any such person to verify the accuracy of any return or payment made under the provisions of this article or to ascertain whether the tax imposed by this article has been paid.
C. 
If any taxpayer fails, neglects or refuses to make any return and payment of tax as required by 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; the notice shall include an itemized statement of the amount due.
A. 
The Mayor 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 Mayor shall have the right of appeal to the Board of Appeals or the Court of Common Pleas of Westmoreland County, as in other cases provided.
B. 
The Mayor is hereby authorized to appoint a qualified agent or agents to make investigations and to examine the books, papers and records of any taxpayers in order to verify the accuracy of any return made or, if no return was 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 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 Mayor to make such examinations and investigations shall be compensated at the rate of $25 per day or part of a day. The costs and expenses of any such examinations and investigations are to be paid by the taxpayer in addition to all other costs, taxes, interest, fines and penalties imposed hereunder.
C. 
The Mayor is hereby authorized to appoint a collector whose powers and duties are set forth under § 199-5. The Collector shall furnish bond in the amount of $10,000 and receive as compensation for his services an annual salary, payable semimonthly, to be determined by Council. The Mayor is also hereby authorized to appoint any clerks necessary to assist the Collector, and the clerks are to receive as compensation for their services an annual salary, payable semimonthly, to be determined by Council.
A. 
Any person aggrieved by the decision or determination of the Collector may appeal to the Mayor, or to Council, who shall constitute a Board of Appeals 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, as in other cases provided.
Any information gained by the Collector or any other official, employee or agent of the city 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 section, and, in addition to the penalty provided in § 199-13, such employee or agent of the city shall also be summarily dismissed from his employment for the disclosure of any information.
[Amended 10-12-1982 by Ord. No. 7-82; 12-20-1994 by Ord. No. 2-94; 12-5-2022 by Ord. No. 7-22]
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 10% per annum, and the persons upon whom said taxes are imposed shall be further liable to 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. The City Tax Collector is authorized to waive additional charges for real estate taxes pursuant to the requirements of Act 57 of 2022.
A. 
All taxes imposed by this article, together with the interest, penalties and costs imposed under this article, shall be recoverable by the City Solicitor as other debts due the city are now by law recoverable, or they may be recoverable by distraint or other process 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 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 § 199-9.
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 an attorney's commission in the amount of 15%, interest and penalties herein imposed.
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 provided for.
The tax imposed under this article shall not include corporations that pay a tax to the commonwealth.
[Amended 12-20-1994 by Ord. No. 2-94]
A. 
Whoever violates any provision of this article or who fails, neglects or refuses to pay the tax, penalties and interest imposed by this article or who refuses 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 knowingly makes any incomplete, false or fraudulent return or who attempts 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 fined five hundred dollars ($500.) and costs for each such offense and/or be imprisoned for not more than 90 days for nonpayment of such fine and costs within 10 days from the imposition thereof. Such fine or penalty shall be in addition to any other penalty imposed by any other sections of this article.
B. 
The failure of any employer or any taxpayer to receive or procure a return form shall not excuse him from making a return.