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:
ASSOCIATION
A partnership, limited partnership, or any other unincorporated
group of two or more persons.
BUSINESS
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.
CORPORATION
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.
CURRENT YEAR
The calendar year for which the tax is levied; provided,
however, that, as used herein, "current year" shall, during 1967,
refer only to the period beginning January 1, 1967, and ending December
31, 1967.
DOMICILE
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 than 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.
EARNED INCOME
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered, whether directly or through
an agent, and whether in cash or in property; not including, however,
wages or compensation paid to persons on active military service,
periodic payments for sickness and disability other than regular wages
received during a period of sickness, disability or retirement, or
payments arising under workers' compensation acts, occupational disease
acts and similar legislation, or payments commonly recognized as old-age
benefits, retirement pay or pensions paid to persons retired from
service after reaching a specific age or after a stated period of
employment, or payments commonly known as public assistance, or unemployment
compensation payments made by any governmental agency, or payments
to reimburse expenses, or payments made by employers or labor unions
for wage and salary supplemental programs, including but not limited
to programs covering hospitalization, sickness, disability or death,
supplemental unemployment benefits, strike benefits, social security
and retirement.
EMPLOYER
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.
INCOME TAX OFFICER or OFFICER
The person, public employee or private agency designated
by governing body to collect and administer the tax on earned income
and net profits.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, except corporations, after provision for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis in accordance with the accounting system used
in such business, profession, or other activity, but without deduction
of taxes based on income.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside the taxing district.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district.
TAXPAYER
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.
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.
The tax collector shall demand, receive and
collect all delinquent taxes from all corporations, political subdivisions,
associations, companies, firms or individuals, employing persons owing
delinquent earned income taxes, or whose wife owes delinquent earned
income taxes, or having in possession unpaid commissions or earnings
belonging to any person or persons owing delinquent earned income
taxes, or whose wife owes delinquent earned income taxes, upon the presentation of a written notice and demand,
under oath or affirmation, containing the name of the taxable or the
husband thereof and the amount of tax due. Upon the presentation of
such written notice and demand, it shall be the duty of any such corporation,
political subdivision, association, company, firm or individual to
deduct from the wages, commissions or earnings of such individual
employees then owing or that shall within 60 days thereafter become
due, or from any unpaid commissions or earnings of any such taxable
in its or his possession, or that shall within 60 days thereafter
come into its or his possession, a sum sufficient to pay the respective
amount of the delinquent earned income taxes and costs, shown upon
the written demand or notice, and to pay the same to the tax collector
within 60 days after such notice shall have been given. Such corporation,
political subdivision, association, firm or individual shall be entitled
to deduct from the moneys collected from each employee the costs incurred
from the extra bookkeeping necessary to record such transactions,
not exceeding 2% of the amount of money so collected and paid over
to the tax collector. Upon the failure of any such corporation, political
subdivision, association, company, firm or individual to deduct the
amount of such taxes or to pay the same over to the tax collector,
less the cost of bookkeeping involved in such transaction, as herein
provided, within the time hereby required, such corporation, political
subdivision, association, company, firm or individual shall forfeit
and pay the amount of such tax for each such taxable whose taxes are
not withheld and paid over, or that are withheld and not paid over,
together with a penalty of 10% added thereto, to be recovered by an
action of assumpsit in a suit to be instituted by the tax collector,
or by the proper authorities of the taxing district, as debts of like
amount are now by law recoverable, except that such person shall not
have the benefit of any stay of execution or exemption law.
[Amended 8-15-1977 by Ord. No. 129]
The provisions of Section 13 of the Local Tax
Enabling Act of 1965, P.L. 1257, are hereby incorporated herein by reference.
[Added 11-1-1982 by Res. No. 82-B; amended 11-7-2011 by Ord. No.
294]
The Borough Council for the Borough of Silverdale
hereby adopts and incorporates, in its entirety, the Earned Income
and Profit Tax Regulations as promulgated by Keystone Collections
Group, a copy of which is attached to this section. The Borough Council for the Borough of Silverdale may
amend the Earned Income and Profit Tax Regulations by resolution in
the future.