[Adopted 4-18-1977 by Ord. No. 302]
Unless otherwise expressly stated, the following terms shall have, for the purpose of this article, the meanings herein indicated:
- A partnership, limited partnership or any other form or unincorporated enterprise owned by two or more persons.
- 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 entity.
- 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.
- Any individual, copartnership, association, corporation, governmental body or unit or agency or any other entity who or that employs one or more persons.
- INDIVIDUAL or PERSON
- Includes a natural person, copartnership, association, firm or fiduciary. Whenever used in any clause prescribing and imposing a penalty, the term "individual" or "person," as applied to association, shall mean the partners or members thereof and, as applied to corporations, the officers thereof.
- An individual, copartnership, association or other entity domiciled outside the Township of Penn.
- An individual, copartnership, association or other entity domiciled in the Township of Penn.
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
An annual tax for general revenue purposes is hereby levied, said tax being an occupational residence tax at the rate of $10 per annum on each person, individual or resident or inhabitant of the Township of Penn, Westmoreland County, Pennsylvania, who is engaged in any occupation, trade or profession whose gross earnings are $12,000 or more.
[Amended 6-16-2003 by Ord. No. 777; 1-20-2014 by Ord. No. 896]
This occupational residence tax shall be and is in addition to all other taxes levied and assessed by the Township of Penn.
Taxes herein levied, assessed and imposed shall be payable to the Township of Penn or to a Collector approved by the Board of Commissioners of the Township of Penn to collect said tax. The person or persons so appointed as receiver of said tax shall collect and receive all such taxes, furnish a receipt for their payment and keep a record of the amount received from each individual taxpayer under this article and the date of said receipt.
The tax levied, assessed and imposed hereunder for the calendar year 1977 shall be due and payable on or about the first day of July 1977, and thereafter during the calendar year of 1977 as additional individuals or persons become subject to said tax as hereby levied, assessed and imposed. Commencing the calendar year 1977 and each and every year thereafter, said tax shall be due and payable on or before the 31st day of March of said year and thereafter as additional individuals or persons become subject to said tax.
[Amended 11-24-1997 by Ord. No. 689]
As to each taxpayer subject to said tax who is employed on or before July 1, 1977 and on or before March 31 of any subsequent year, each employer shall deduct the tax from compensation payable to the taxpayer, file a return on a form prescribed by the Collector and pay the Collector the full amount of all such tax on or before July 1, 1977, and on or before March 31 of each subsequent year. Thereafter, as to each taxpayer for whom no payroll deduction has been made who is employed for any length of time and subject to this tax and in any of the three-month periods ending June 30, September 30 and December 31, each employer shall deduct the tax from the compensation payable to the taxpayer, file a return on a form prescribed by the Collector and pay to the Collector the full amount of all taxes deducted for said periods. Said returns by said employer shall set forth the names and residences of each employee of said employer, together with the names and residences and mailing addresses of each employee so employed within the corporate limits of the Township of Penn during said calendar year. Said Township of Penn is hereby empowered with the authority to require supplemental information and returns on, before and after the close of said calendar year pertaining to the employees during the entire calendar year. Failure or omission by any employer to make such returns or reports or to furnish said information and/or deduct and pay such tax hereby imposed shall not relieve the employee from the payment of such tax and the compliance with such regulations pertaining to the administration and collection and payment of said tax as provided in this article or established by the Township of Penn.
It shall be the duty of the person or persons designated by the Board of Commissioners of the Township of Penn to collect and receive the tax imposed by this article. It shall also be the duty of said person, in addition to keeping the records now required by law or ordinance, to keep a record of the amount received by him for each individual taxpayer and the date of such receipt.
The Secretary of the Township of Penn or any other designated by the Board of Commissioners of the Township of Penn is hereby charged with the enforcement of the provisions of this article and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this article, including provision for the examination of employment records.
[Amended 1-20-2014 by Ord. No. 896]
The tax herein levied, assessed and imposed shall be subject to a penalty of 20% of the tax owed for delinquent payment.
The tax assessed, levied and imposed hereunder shall be collected from each individual or person subject to said tax, notwithstanding the fact that the name of any such person or individual shall not appear on the list of individuals or persons subject to taxation with said Township of Penn furnished to the Collector and, further, notwithstanding the fact that no notice, by mail or otherwise, shall have been given to such individual or person of the fact that he or she is liable for payment of said tax. The name of any such individual or person shall be added to the duplicate of said Collector in the manner now provided by law for per capita taxes imposed by townships.
All taxes imposed by this article, together with all interest and penalties, shall be recovered by said Collector and the Township Solicitor as other taxes and other debts of like amounts are recovered.
[Amended 11-24-1997 by Ord. No. 689]
Any individual or person convicted before any District Justice or other Magistrate of competent jurisdiction for violating any of the provisions or requirements of this article, including the failure, neglect or refusal to pay said tax, penalties and interest imposed by this article, shall be subject to a fine or penalty not exceeding $600 and costs for each such offense or to undergo imprisonment in any correctional facility or lockup for not more than 30 days for the nonpayment of such fine or penalty 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 section of this article.
This article shall not apply to any individual or person as to whom or which it is beyond the legal power of the Township of Penn, under the laws of the Commonwealth of Pennsylvania, to impose the tax, duties or obligations herein provided.