892.01 Definitions.
892.02 Imposition of tax.
892.03 Declaration and payment of tax.
892.04 Collection at source.
892.05 Powers and duties of Income Tax Officer.
892.06 Suit for collection of tax.
892.07 Interest and penalties.
892,08 List of occupants.
892.09 Divulging confidential information.
892.99 Penalty.
CROSS REFERENCES:
Treasurer is Tax Collector - see 1st Class Sec. 805
Authority to enact - see Act No. 511 of 1965, Sec. 2
Annual re-enactment unnecessary - see Act. No. 511 of 1965, Sec.4
Treasurer - see ADM. Ch. 222
The following terms shall have, for the purposes of this chapter, the meanings indicated in this section:
(a) “Association” means a partnership, limited partnership or any other unincorporated group of two or more persons.
(b) “Business” means 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.
(c) “Corporation” means 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.
(d) “Current year” means the calendar year for which the tax is levied.
(e) “Domicile” means 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 person 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.
(f) “Earned income” means 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.
(g) “Employer” means 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.
(h) “Income Tax Officer” or “Officer” means a person, public employee or private agency designated by the Board of Township Commissioners to collect and administer the tax on earned income,
(i) “Net profits” means 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.
(j) “Nonresident” means a person, partnership, association or any other entity domiciled outside of the taxing district.
(k) “Person” or “Individual” means a natural person.
(l) “Preceding year” means the calendar year before the current year,
(m) “Resident’ means a person, partnership or other entity domiciled in the taxing district.
(n) “Succeeding year” means the calendar year following the current year.
(o) “Taxpayer” means 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. (Ord. 670. Passed 10.17-90.)
A tax at the rate of one percent on each dollar is hereby imposed on all earned income and net profits, as defined herein, earned by residents of the Township, and on all earned income and net profits earned by nonresidents of the Township for work done or services performed or rendered in said Township. This tax shall become effective January 1, 1991, and shall remain in effect thereafter on a calendar year basis without annual re-enactment, unless the rate of tax is subsequently changed. (Ord. 670. Passed 10-17-90.)
892.03 DECLARATION AND PAYMENT OF TAX.
(a) Net Profits.
(1) Every taxpayer making net profits shall, on or before April 15 of each year, make and file with the Income Officer, an a form prescribed by such 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 such Officer, in four equal quarterly installments, the tax due thereon as follows: the first installment on or before April 15 of the current year, and the remaining installments due before June 15 of the current year, September 15 of the current year, and January 15 of the succeeding year. (Adopting Ordinance)
(2) On or before April 15 of the succeeding year, every taxpayer shall make and file a return on a form prescribed by the Officer showing the amount of net profits earned, the total amount of tax due 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 the tax due, or shall make demand for refund or credit in the case of overpayment. An incomplete or improperly completed tax return shall be considered as not having been filed. Each final return shall be substantiated and supported by such United States Federal Income Tax Return forms as required by the Officer, which forms shall at least include a copy of the Federal W-2 form in the case of an earned income taxable, and Schedule C of the Federal Return as to a net profits taxable.
(b) Earned Income. Every taxpayer shall, on or before April 15 of the succeeding year, make and file with 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 81 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. An incomplete or improperly completed tax return shall be considered as not having been filed. Each final return shall be submitted and supported by such United States Income Tax Return forms as required by the Officer, which forms shall include a copy of the Federal W-2 form in the case of an earned income taxable, and Schedule C of the Federal return as to a net profit taxable.
(c) 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 income, not subject to withholding, earned 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 return shall, at the time of filing thereof, pay to the Officer the amount of tax shown as due thereon.
(Ord. 670. Passed 10-17-90.)