[Adopted 12-28-1967 by Ord. No. 60[1]]
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 any 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 then transitory. Domicile is the place in which a man has voluntarily
fixed the habitation of himself and his family, 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.
Compensation as determined under Section 303 of the Act of
March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971,"[1] and regulations in 61 Pa. Code Pt. I, Subpt. B, Art. V (relating to personal income tax). Employee business expenses are allowable deductions as determined under Article III of the Tax Reform Code of 1971. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
[Amended 12-1-2003 by Ord. No. 312]
Any natural person domiciled in the Township of Pine 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.
A person, public employee or private agency designated by
the Township of Pine to collect and administer the tax on earned income
and net profits.
The net income from the operation of a business, profession,
or other activity, except corporations, determined under section 303
of the act of March 4, 1971 (P.L 6, No. 2), known as the "Tax Reform
Code of 1971,"[2] and regulations in 61 Pa. Code Pt. I, Subpt. B, Art. V (relating to personal income tax). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming, the term shall not include:
[Amended 12-1-2003 by Ord. No. 312]
Any interest earnings generated from any monetary
accounts or investment instruments of the farming business;
Any gain on the sale of farm machinery;
Any gain on the sale of livestock held twelve
months or more for draft, breeding or dairy purposes;
Any gain on the sale of other capital assets
of the farm.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the Township of Pine.
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.
A.
As a tax for general revenue purposes, 1/2 of 1% is
hereby imposed on:
(1)
Earned income received beginning January 1, 1968,
and ending December 31, 1968, by residents of the Township of Pine;
(2)
Earned income received beginning January 1, 1968,
and ending December 31, 1968, by nonresidents of the Township of Pine
for work done or services performed or rendered in the Township of
Pine;
(3)
The net profits earned beginning January 1, 1968,
and ending December 31, 1968, of businesses, professions or other
activities conducted by such residents, regardless of where the same
were earned; and,
(4)
The net profits earned beginning January 1, 1968,
and ending December 31, 1968, of businesses, professions or other
activities conducted in the Township of Pine 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, 1968, without annual reenactment until such time as the
Supervisors of the Township of Pine shall change the rate of tax or,
by appropriate ordinance, repeal 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 officer on a
form prescribed or approved by the officer, 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 officer 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 profit
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 shall pay to the officer 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 officer, on a form prescribed
or approved by the officer, 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 officer
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 officer on or before January 31 of the succeeding year the
final return as hereinabove required.
(4)
The officer 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 final 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
officer, on a form prescribed or approved by the officer, 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 officer, on a
form prescribed or approved by the officer, 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
officer may require. Every taxpayer making such returns shall, at
the time of filing thereof, pay to the officer the amount of tax shown
as due thereon.
A.
Registration and filing of return required.
(1)
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the Township of
Pine, 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 officer his name and address and such other information
as the officer may require.
(2)
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the Township of
Pine, 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 this 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 officer 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 officer 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.
B.
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 officer to file his return and pay the tax
monthly. In such cases, payments of tax shall be made to the officer
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 officer:
(1)
An annual return showing the total amount of earned
income paid, the total amount of tax deducted and the total amount
of tax paid to the officer 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 as
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 and the amount of tax paid to the officer. 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 § 128-9 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 officer to collect and
receive the taxes, fines and penalties imposed by this article. It
shall also be the duty of the officer 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 officer, before entering upon his official duties,
shall give and acknowledge a bond to the Township of Pine. If the
Supervisors shall by resolution designate any bond previously given
by the officer 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 officer, 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 this 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 Township
of Pine or in the name of the Township of Pine and Pine-Richland School
District and shall be for the use of such political subdivision or
subdivisions appointing the officer, where the same officer is appointed
by the school district and the Township, 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.
[Amended 12-21-1988 by Ord. No. 173]
(4)
The Township of Pine or, if a joint bond is provided
to the Township of Pine and Pine-Richland School District, either
political subdivision or any person may sue upon said bond its or
his own name for its or his own use.
[Amended 12-21-1988 by Ord. No. 173]
(5)
Such bond shall contain the name or names of the surety
company or companies bound thereon. The Township of Pine or the Township
of Pine and Pine-Richland School District, if a combined bond is provided,
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 officer at the
given time.
[Amended 12-21-1988 by Ord. No. 173]
(6)
The Township of Pine or the Township of Pine and Pine-Richland
School District, if a combined bond is provided, may, at any time,
upon cause shown and due notice to the officer and his surety or sureties,
require or allow the substitution or the addition of a surety company
acceptable to the Township of Pine or to the Township of Pine and
Pine-Richland School District, as the case may be, 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.
[Amended 12-21-1988 by Ord. No. 173]
(7)
The Township of Pine or the Township of Pine and Pine-Richland
School District, as the case may be, shall designate the custodian
of the bond required to be given by the officer.
[Amended 12-21-1988 by Ord. No. 173]
C.
The officer 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.
No rule or regulation of any kind shall be enforceable unless it has
been approved by resolution of the Board of Supervisors of the Township
of Pine. A copy of such rules and regulations currently in force shall
be available for public inspection.
D.
With the prior approval of the Board of Supervisors
of the Township of Pine, the officer shall refund, on petition of,
and proof by, the taxpayer, earned income tax paid on the taxpayer's
ordinary and necessary business expenses, to the extent that such
expenses are not paid by the taxpayer's employer.
E.
The officer 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 officer 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 officer reasonably believes to be an employer or taxpayer
is hereby directed and required to give to the officer, or to any
agent designated by him, the means, facilities and opportunity for
such examination and investigation as are hereby authorized.
F.
Any information gained by the officer, 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 officer is authorized to establish different filing,
reporting and payment dates for taxpayers whose fiscal years do not
coincide with the calendar year.
[Amended 12-21-1988 by Ord. No. 173]
The income tax officer shall receive such compensation
for his services and expenses as shall be determined by the Board
of Supervisors of the Township of Pine from time to time. In the case
of a single collector established by the Board of Supervisors of the
Township of Pine and the Board of Pine-Richland School District, such
taxing jurisdictions shall share in the compensation and expenses
of a single officer according to the proportionate share that the
total annual collections for each jurisdiction bears to the total
annual collection for all political subdivisions in a single collector
district, except that with the agreement of 2/3 of all participating
political subdivisions, a different manner of sharing may be substituted.
A.
The officer may sue in the name of the Township of
Pine for the recovery of taxes due and unpaid under this article.
B.
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:
(1)
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.
(2)
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 an officer, reveals a fraudulent evasion
of taxes, there shall be no limitation.
(3)
In the case of substantial understatement of tax liability
of 25% or more, and no fraud, suit shall be begun within six years.
(4)
Where any person has deducted taxes under the provisions
of this article and has failed to pay the amounts so deducted to the
officer, or where any person has willfully failed or omitted to make
the deductions required by this section, there shall be no limitation.
(5)
This section shall not be construed to limit the governing
body from recovering delinquent taxes by any other means provided
by this act
C.
The officer 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 officer
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 that tax imposed by this chapter
shall, upon conviction thereof, before any District Justice or court
of competent jurisdiction in Allegheny County, be sentenced to pay
a fine of not more than $300 for each offense, and costs of prosecution.
[Amended 12-21-1988 by Ord. No. 173]
B.
Any person who divulges any information which is confidential
under the provisions of this article shall, upon conviction thereof
before any District Justice or court of competent jurisdiction, be
sentenced to pay a fine of not more than $300 for each offense and
costs of prosecution.
[Amended 12-21-1988 by Ord. No. 173]
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,"[1] its supplements and amendments, the provisions of which
are hereby accepted and adopted by the Board of Supervisors of the
Township of Pine, 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.
[Added 12-21-1988 by Ord. No. 173]
A.
Owners, lessors and rental agents of all real estate,
residences, apartments, stores and other structures in the Township
of Pine leased, offered for lease or occupied by persons, partnerships,
corporations and other than the owners thereof shall, within 30 days
of the effective date of this article, supply to the Township Manager
lists of the names and addresses of all current lessees and occupants
of real estate, residences, apartments, stores and other structures
of which they are the owners, lessors or rental agents and shall,
thereafter, supply to the Township Manager in writing, the names and
addresses of all new lessees or occupants of such premises within
30 days of such lease or occupancy.
B.
The Township Manager shall supply the names and addresses
of all lessees and occupants of real estate obtained by him hereunder,
or by any other means, to all other officials and departments of the
Township requesting the same for the proper performance of their duties.
C.
Any person, firm or corporation violating the provisions
of this article shall, upon conviction thereof before any District
Justice, be subject to a fine of not more than $300 and the costs
of prosecution.
