ENACTING A TAX OF ONE HALF OF ONE PERCENTUM UPON SALARIES, WAGES, COMMISSIONS, AND OTHER COMPENSATION EARNED BY OR PAID TO THE RESIDENTS AND INHABITANTS OF THE TOWNSHIP OF PINE, INDIANA COUNTY. PENNSYLVANIA: ON SALARIES. WAGES, COMMISSIONS, AND OTHER COMPENSATION EARNED IN SAID TOWNSHIP OF PINE BY NON-RESIDENTS; AND ON THE NET PROFITS OF BUSINESSES, PROFESSIONS, OR OTHER ACTIVITIES CONDUCTED BY SUCH RESIDENTS OR NON-RESIDENTS WITHIN THE TOWNSHIP OF PINE, ON AND AFTER THE 1st DAY OF JANUARY, 1967, AND PRESCRIBING METHODS OF COLLECTION AND PENALTIES, ALL IN ACCORDANCE WITH AND BY VIRTUE OF AUTHORITY SET OUT IN ACT NO. 511 OF THE SESSION OF 1965.
WHEREAS, the Supervisors of Fine Township, Indiana County, Pennsylvania, are empowered under Act N&. 511 of the Session of 1965 to levy a tax of one half of one per centum on salaries, wages, commissions, and other compensations earned by or paid to the residents, inhabitants, and non-residents of the Township of Fine, Indiana County, Pennsylvania, and the net profits earned of businesses, professions, or other activities conducted by such residents, inhabitants, and non-residents within said township; and
WHEREAS, said Supervisors of the Township of Pine, Indiana County, Pennsylvania, have found it necessary to reenact a tax of one half of one per centum, as aforesaid, for the pur¬pose of meeting acquired current expenditures of the Township of Pine, 'Indiana County, Pennsylvania.
NOW, THEREFORE, BE IT ORDINED, as follows:
Unless otherwise expressly stated, the following terms shall have, for the purpose of this Ordinance, the meanings respectively herein indicated;
(a)The term "association" shall mean a partnership, limited partnership, or any form of unincorporated enterprise owned by two or more persons; (b)The term "business" shall include any enterprise, activity, profession, or undertaking of any nature conducted for profits or ordinarily conducted for profits either by an individual, co partnership, association, or other activity; (c)The term "compensation earned" or "compensation
paid." or "earnings" shall mean all salaries, wages, commissions,
bonuses, income payments, and/or other forms of compensation
or remuneration, in cash or property received by an individual and paid directly or through an agent by an employer for services rendered;
The term "corporation" shall mean any corporation or joint stock association organized under the laws of the United States of America, the Commonwealth of Pennsylvania, or any other state, territory, or foreign country or dependency;
(d)The term "employer" shall mean any individual, co partnership, association, corporation, governmental body or unit or agency, or any other entity having an office, factory, workshop, branch, warehouse, or other place of business within Pine Township that employs one or more persons, other than domestic servants, on a salary, wage, commission or other com¬pensation basis; (e)The term "net profits" shall mean the net gain from the operation of a business, profession, or enterprise after provision for all costs and expenses incurred in the conduct thereof, whether paid or accrued in accordance with the accounting system used and without deduction of taxes based upon income;
(g) The term "person" shall include natural persons, co partnerships, associations, corporations (except any corporation which is exempt from this tax under Act NO. 511 of the 1965 Session), firms, or fiduciaries. Whenever used in any clause prescribing or imposing a penalty, the term "person" as applied to associations shall mean the partners or employees thereof, and as applied to corporations shall mean the officers thereof;
(h) Tike term "resident" shall mean an individual, co partnership, association, or other entity domiciled in the aforesaid Pine Township, Indiana County, Pennsylvania;
(i) The term "non-resident" shall mean an individual, co partnership, association, or other entity which derives earned compensation or net profits from any activity within the "boundaries of Pine Township;
(j) The term "taxpayer" shall mean a person, whether any individual, co partnership, association, or other entity required hereunder to file a return on earnings or net profits or to pay a tax thereon;
(k) The term "collector" shall mean the person or persons appointed or elected by resolution of the supervisors to collect all taxes imposed by this Ordinance and to carry out the provisions of this Ordinance;
(1) The term "supervisors" shall mean the Supervisors of Fine Township, Indiana County, Pennsylvania;
(m) In this Ordinance, the singular shall include the plural and the masculine shall include the feminine and the neuter.
Under and by virtue of the authority of Act Number 511 of the 1965 Session, taxes for general revenue purposes are hereby imposed as follows:
(a)A tax of one half of one per centum is hereby imposed on salaries, wages, commissions, and other compensations earned on and after January 1, 1967» by residents and inhabitants
of tie aforesaid Township of Pine, Indiana County, Pennsylvania, and on salaries, wages, commissions, and other compensation earned on and after January 1, 1967» by nonresidents of the Township of Pine, Indiana County, Pennsylvania, as a result of activity within said township; 'and
(b)A tax of one half of one per centum is hereby imposed on net profits earned on and after January 1, 1967, of business, professions, or other activities conducted by such residents and by non-residents.
The taxes levied under (a) herein shall relate to and be imposed upon salaries, wages, commissions, and other compensations paid by an employer or on his behalf to any person who is employed by or renders services to him. The taxes levied under (b) herein shall relate to and be imposed on the net profits of any business, profession, or enterprise carried on by any person or proprietor, either individually or in association with any other person or persons.
Such taxes shall be levied with respect to the compensation or net profits earned during the period of time beginning with January 1, 1967, and ending with December 31, 1967.
The Supervisors of Pine Township, Indiana County, Pennsylvania, shall designate one or more collectors of taxes imposed by this Ordinance. He shall be bonded by a good and reliable bonding company at all times for all money coming into his hands for township purposes under this Ordinance, the cost of which bond shall be paid by the township. He shall collect and receive all such taxes, shall furnish a receipt for their payment when requested so to do by any taxpayer and shall keep a record showing the amount received by him from each taxpayer under this Ordinance and the date of receipt of such payment.
The collector of taxes is hereby empowered, subject to the approval of the Solicitor of the Township of Pine, Indiana County, Pennsylvania, to prescribe rules and regulations relating to any matter of thing pertaining to the administration and enforcement of the previsions of this Ordinance. Such rules and regulations shall be inscribed by the Secretary of the Township Supervisors in a book kept for that purpose and be open to the inspection of the public. Such rules and regulations shall have the same force and effect as if they had been incorporated in this Ordinance.
Every person whose earnings or net profits are subject to any tax imposed by this Ordinance shall make the following returns:
A. Earned Income
On or before April 15, 1968, or any succeeding year in which this tax is in effect, said taxpayer shall make and file with the tax collector on a form prescribed by the tax collector, a final return showing the amount of 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 payment of tax paid thereon, the amount of tax thereon which has been withheld under this Ordinance and the balance of the tax due. At the time filing the final return, the taxpayer shall pay the balance of tax due or shall make a demand for refund or credit in the case of overpayment.
Every taxpayer who has earnings not subject to with¬holding, shall, in addition, make and file with the tax collector, on a form prescribed by him. a quarterly return on or before April 3 0, 1967, July 31, 1967, October 31, 1967, and January 31, 1968, and like dates of all succeeding years in which this Ordinance is in effect, setting forth the aggregate amount of earned income not subject to withholding by him during the three-month period in each case, together with such other information as may be required. Every taxpayer making such return shall at the time of filing thereof, pay the tax collector the amount of tax as shown due thereon.
B. Net Profits
On or before April 15, 1968, and every succeeding year in which this Ordinance shall be in effect, every taxpayer having net profits shall make and file with the tax collector on a form prescribed by him, an annual tax return and shall pay all of the taxes due thereon; provided, further, that said taxpayer on or before April 15, 1967, and every succeeding year in which this ordinance is In effect, shall make and file with the tax collector on a form approved by him, a declaration of his estimated net profits during the period beginning January 1, 1967, and ending December 31, 1967, and each succeeding year thereafter in which this Ordinance is in. effect, and shall pay to said tax collector in four (4) quarterly installments the amount of tax due thereon as follows: The first Installment at the time of filing the declaration and the other installments on or before June 15, 1967, September 15, 1967, and January 15, 1968, and like dates in every succeeding year thereafter in which this Ordinance is in effect.
Where any taxpayer has earned income or net profits during the year 1967 and any succeeding year thereafter in which this Ordinance is in effect, subject to tax, he shall file his quarterly declaration and payment on the quarterly date immediately subsequent to his first earnings.
(a) Every employer having an office, factory, workshop, branch, warehouse, or other place of business within the taxing jurisdiction imposing a tax on earned income or net profits within the taxing district 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 fifteen (15) days after becoming an employer, register with the tax collector his name and address and such other information as the tax collector may require.
(b) Every employer having an office, factory, workshop, branch, warehouse, or other place of business within the taxing jurisdiction imposing a tax on earned income or net profits with¬in the taxing district who employs one or more persons, other than domestic servants, for a salary, wage, commission, or other compensation, s hall deduct at the time of payments thereof, the tax imposed by ordinance or resolution on the earned income due to his employee or employees , he shall, on or before April 30, 1967, July 31, 1967, October 31, 1967 and January 31, 1968, and any succeeding year in which this ordinance is in effect, file a return and pay to the tax collector the amount of taxes deducted during the preceding three-month periods ending March 31, 1967, June 3 0, 1967, September 30, 1967, and December 31, 1967, and on like dates of any succeeding year in which this Ordinance is in effect, respectively. Such return unless otherwise agreed upon between the tax collector 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 there from, the political sub-divisions imposing the tax upon such employee, the total earned income of all such employees during such preceding three-month period, and the total tax deducted there from and paid with the return.
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 tax collector to file his return and pay the tax collector monthly. In such cases, pay¬ments of tax shall be made to the tax collector on or before the last day of the month succeeding the month for which the tax was withheld.
(c)On or before February 28, 1968, and any succeeding year in which this Ordinance is in effect, every employer shall file with the tax collector: 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 tax collector for the period beginning January 1, 1967 and ending December 31, 1967, and any succeeding year in which this Ordinance is in effect,
2. A return withholding statement for each employee employed during all or any part of the period beginning January, 1967, and ending December 31, 1967, and any succeeding year in which this Ordinance is in. effect, 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, the amount of tax paid to the tax collector. 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, 1967, and any succeeding year in which this Ordinance
is in effect, shall, within thirty days after the discontinuance of business, file the returns and withholding statements herein above required and pay the tax due.
(e)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 payments of the tax or from complying with the requirements of the Ordinance or resolution relating to the filing of declarations and returns.
The collector of taxes or any other person designated by the said Township Supervisors for the purpose, is hereby authorized to examine any of the books, papers, and records of any employer or supposed employer or of any taxpayer or supposed taxpayer in order to verify the accuracy of any return made, of if no return is made, to ascertain the amount of tax due by any person under this Ordinance. Every such employer or supposed employer or taxpayer or supposed taxpayer is hereby directed and required to give to the collector of taxes or such other authorized person, the names, facilities, and opportunity for such examinations and investigations as are hereby authorize
The tax collector is hereby authorized to examine any person under oath concerning any income which was or should have been returned for taxation and to this and the Township Supervisors may compel the production of books, records, and papers, and the attendance of all persons before such tax collector, whether as parties or as witnesses, whom the tax collector believes to have knowledge of such income.
Any information gained by the tax collector or any other official or agent of the said Township Supervisors as a result of any return investigation, hearing or verification required or authorized by this Ordinance, shall be confidential, except for official purposes and except in accordance with proper judicial order or as otherwise provided by law. Any disclosure of any such information contrary to the provisions of this section shall constitute a violation of this Ordinance and any person or agent divulging the information shall be subject to a fine or penalty of one hundred dollars ($100.00), and costs for each offense or undergo imprisonment for not more than thirty (30) days for nonpayment of such fine or penalty and costs, within ten (10) days from imposition thereof.
All taxes imposed under- this Ordinance remaining unpaid after they shall have become due shall bear interest in addition to the amount of the unpaid tax at the rate of six per cent (6%) per annum and the person against whom such tax is imposed shall further be liable to a penalty of one half of one per cent of the amount of the unpaid tax for each month or fraction of a month for the first six months of nonpayment.
All taxes, interest, and penalties collected or recovered by the tax collector or by any other authorized officer including the Solicitor for said township, for or on behalf of said township, shall be paid into the Treasury of the township as general revenue to be used for general revenue purposes. All taxes imposed by this Ordinance, together with all interest and penalties, may be recoverable by the Solicitor of said township as other debts of like amount are recoverable.
Any person violating any of the provisions or requirements of this Ordinance or of failing, neglecting5 or refusing to pay any tax, penalties, or interest imposed under this Ordinance, or refusing to permit the tax collector or any other person to examine any of his books, papers and records or knowingly making an incomplete, false, or fraudulent return, or of doing or attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this ordinance, upon convection thereof before any Justice of the Peace in and for said township, shall be liable to a fine for each and every offense, and in default of payment of such fine and costs to imprisonment for not more than thirty (30) days.
All expenses incurred in the administration of this Ordinance shall be paid by the Township of Pine.
This Ordinance shall not apply to any person or property as to whom or which it is beyond the legal power of the Township of Pine to impose the tax or duties herein provided for.
In addition to the previsions of this Ordinance, all of the provisions of Act No. 511 of the Legislative Session of the Legislature of the Commonwealth of Pennsylvania for the year 1965, which are applicable to the tax enacted in this Ordinance, are hereby made a part of the Ordinance.
If any sentence, clause, or section or part of this Ordinance is for any reason found to be unconstitutional, illegal, or invalid, such unconstitutionality, illegality, or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, or sections or parts of this Ordinance It is hereby declared as the intent of the Township Supervisors that this Ordinance would have been adopted had such unconstitutional, illegal, or invalid sentences, clause, section, or part thereof, not been included herein.
ORDAINED this 1st day of February, 1967
Attest: Sarah Beltz Hagens