[Adopted 4-18-1977 by Ord. No. 302]
A.
ASSOCIATION
BUSINESS
CORPORATION
EMPLOYER
INDIVIDUAL or PERSON
NONRESIDENT
RESIDENT
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.
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.
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 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]
B.
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.
