Source: https://www.ecode360.com/14184781
Timestamp: 2019-10-19 13:15:10
Document Index: 102578632

Matched Legal Cases: ['§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', 'art 1', '§ 1', '§ 6901', '§ 501', '§ 1', '§ 1', '§ 14', '§ 6914', '§ 13', '§ 6913']

Township of Cranberry, PA EARNED INCOME TAX
Ch 24 Pt 1 EARNED INCOME TAX
§ 24-102 Imposition of a Tax.
§ 24-103 Collector of Taxes.
§ 24-104 Return and Payment of Tax.
§ 24-105 Collection at Source.
§ 24-106 Enforcement; Confidential Nature of Information.
§ 24-107 Interest and Penalty.
§ 24-108 Collection of Unpaid Taxes.
§ 24-110 Applicability.
Part 1 EARNED INCOME TAX
[Ord. 94-231, 5/6/1994, § 1; as amended by Ord. 2005-362, 12/15/2005; and by Ord. 2014-443, 4/1/2014]
Definitions. Unless otherwise expressly stated, the following terms shall have, for the purpose of this Part, the meanings herein indicated, except where the context indicates or requires a different meaning:
A partnership, limited partnership, or any other form of unincorporated group owned by two or more persons.
Any enterprise, activity, profession, trust or unincorporated undertaking of any nature conducted for profit, whether by an individual, agent, broker, copartnership, association or other entity.
The elected Tax Collector of Cranberry Township or a person or entity of any kind duly appointed to collect taxes by the Board of Supervisors of Cranberry Township pursuant to and under the authority of the Local Tax Enabling Act (Act 511), 53 P.S. § 6901 et seq.
A 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.
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 voluntary fixed place of habitation of a person, 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.
All salaries, wages, commissions, bonuses, incentive payments, gains of a person derived from his services or labor without the aid of capital, and/or other sums of compensation or remuneration in cash or in property received by an individual and paid directly or through an agent by an employer for services rendered. The term "earned income" shall not mean or include:
Periodic payments for sickness and disability other than regular wages received during a period of sickness or disability; or
Disability retirement or other payments arising under workers' compensation acts, occupational disease acts and similar legislation by any government; or
Payments commonly recognized as old age or retirement benefits paid to persons retired from service after reaching a specific age or after a stated period of employment; or
Payments made by employers or labor unions, including payments made pursuant to an IRC-qualifying cafeteria plan for employee benefit programs covering hospitalization, sickness, disability or death, supplemental unemployment benefits or strike benefits, provided that the program does not discriminate in favor of highly compensated individuals as to eligibility to participate, payments or program benefits; or
Payments received by a foster parent for in-home care of foster children from an agency of the commonwealth or a political subdivision thereof or an organization exempt from federal tax under § 501(c)(3) of the IRC which is licensed by the commonwealth or political subdivision thereof as a placement agency; or
An individual, copartnership, association, corporation, governmental body or unit or agency or any other entity who or which employs one or more persons on a salary, wage, commission or other compensation basis.
The net income from the operation of a business, profession or other activity, except corporations, after all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with accepted accounting principles and practices, but without deduction of taxes based on income. The term does not include income which is not paid for service provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming, the term shall not include:
A person or business domiciled outside of the Township of Cranberry, Butler County.
Every natural person, corporation, copartnership, firm, fiduciary or association. Whenever used in any clause prescribing and imposing a penalty, the term "person," as applied to associations, shall mean the partners or members thereof, and as applied to corporations, shall mean the officers thereof.
An individual, corporation, copartnership, association or other entity domiciled in the Township of Cranberry, Butler County, Pennsylvania.
The taxable period on the basis of which a taxpayer or claimant is required to file his income tax return or, if he is not required to or does not file a tax return, the calendar year.
A person, whether an individual, corporation, copartnership, association or any other entity, required hereunder to file a return of earned income or net profits or to pay a tax based thereon.
An excise tax for general revenue purposes of 1% per annum is hereby imposed upon:
Salaries, wages, commissions and other compensation and earned income received by residents of the Township of Cranberry.
Salaries, wages, commissions and other compensation and earned income received by nonresidents of the Township of Cranberry for work done or services performed or rendered in the Township of Cranberry on or after April 1, 2014.
The net profits from businesses, professions or other activities conducted in the Township of Cranberry by residents of the Township of Cranberry.
The net profits from businesses, professions or other activities conducted in the Township of Cranberry by nonresidents of the Township of Cranberry on or after April 1, 2014.
The taxes levied under Subsection 1A and B of this section shall relate to and be imposed upon salaries, wages, commissions and other compensation and earned income paid by an employer or on his behalf to any person who is employed by or renders services to him.
The taxes levied under Subsection 1C and D of this section shall relate to and be imposed upon the net profits of any business, profession or enterprise carried on by any person as owner or proprietor either individually or in association with some other person or persons.
Said tax shall first be levied, collected and paid with respect to the salaries, wages, commissions and other compensation and earned income and the net profits earned during the last half of the calendar year of 1965; provided, however, that where the fiscal year of a business, profession or other activity differs from the calendar year, the tax shall be applicable to the net profits of the fiscal year.
[Ord. 94-231, 5/6/1994, § 1]
A suitable person shall be appointed to collect the tax imposed by this Part and shall be designated as the Collector of Taxes. Such person shall collect and receive all such taxes, shall furnish a receipt for their payment and shall keep a record showing the amount received for each taxpayer under this Part and the date of such receipt, and shall pay over to the Supervisors of Cranberry Township, Butler County, Pennsylvania, according to law, the amount of taxes collected in accordance with this Part and the rules and regulations prescribed and relating to the administration and enforcement of the provisions in this Part.
The Collector of Taxes shall report monthly to the Board of Supervisors of Cranberry Township, Butler County, Pennsylvania, under oath or affirmation, the total moneys received by or through such person and pay over to Cranberry Township, Butler County, Pennsylvania, according to law, the money then in the Collector's hands due the Township of Cranberry, Butler County, Pennsylvania.
The Collector of Taxes shall receive such compensation as the Board of Supervisors of Cranberry Township shall according to law determine.
The Collector of Taxes, with the approval of the Board of Supervisors of Cranberry Township, Butler County, Pennsylvania, is empowered to prescribe rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this Part, including provisions for the reexamination and correction of returns and payments. Such rules and regulations shall be inscribed in a book kept for that purpose by the Collector of Taxes and held open to the inspection of the public.
The Collector of Taxes shall give such bond to the Township of Cranberry as the Board of Supervisors of Cranberry Township shall require, to be approved in such form as the Board of Supervisors shall direct, conditioned for the faithful performance of the duties of the Collector of Taxes.
[Ord. 94-231, 5/6/1994, § 1; as amended by Ord. 2005-362, 12/15/2005]
Every person whose earned income or net profits are subject to the tax imposed by this Part shall, on or before April 15 of each year, make and file a return with the Collector of Taxes or any such person designated by the Board of Supervisors. Such return shall be filed on a form prescribed by the Collector of Taxes, furnished at the expense of the Township of Cranberry and obtainable from the Collector of Taxes. All moneys due shall accompany the return.
The information on such return shall include: the name and address of the taxpayer, his place of employment or business, the aggregate amount of salaries, wages, commissions and other compensation and earned income or net profits earned by him during the preceding half-year and subject to such tax, the amount of the tax due the Township of Cranberry under this Part, the amount of tax on salaries, wages, commissions and other compensation and earned income or net profits paid by such taxpayer during the period covered by such return to any other political subdivision of the Commonwealth of Pennsylvania, together with such other pertinent information as may be required; provided, however, that where a return is made for a fiscal year or any other period different from a calendar year, such return shall be made within 75 days after the close of such fiscal year or other period; provided further that in any case where the sole income of any person subject to tax under this part is in the form of earned income paid by an employer and where the entire tax due by such employee has been deducted by his employer and return thereof made to the Collector of Taxes, and such employee shall also be subject to a like tax imposed by any other political subdivision within this commonwealth, such employee shall file a return with the Collector of Taxes, who is hereby authorized to refund to such employee any difference to which he shall be entitled under the provisions of § 14 of the Local Tax Enabling Act (Act 511 of 1965), 53 P.S. § 6914.
Every employer who employs one or more persons within the Township of Cranberry, Butler County, Pennsylvania, on a salary, wage, commission or other compensation basis, shall deduct monthly, or more frequently than monthly, at the time of payment of such compensation, etc., due by him to any employee subject to this tax, the tax of 1% of the amount of such compensation, etc., for such period. Such employer shall, within 30 days succeeding each quarterly period of a year thereafter, make a return and pay over to the Collector of Taxes the amount of the tax so deducted.
Such return shall be on a form prescribed by the Collector of Taxes, procured at the expense of the Township of Cranberry and obtainable from the Collector of Taxes.
Said return shall set forth the name and residence of each employee subject to this tax employed during all or part of the preceding quarterly period of the year, the total amount of such compensation, etc., earned by each employee during the preceding quarterly period of the half-year and any other pertinent information that may be required; provided, however, that the failure or omission by the employer, either residing within or without the Township of Cranberry, to deduct such taxes and to make such return to the Collector of Taxes or such other person as the Board of Supervisors of Cranberry Township may designate, shall not relieve an employee from the payment of such tax and from compliance with such regulations, with respect to making returns and payment thereof, as may be established under this part.
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 Collector of Taxes quarterly returns and shall pay quarter-annually the amount of tax shown as due on such returns, all as provided in § 13 III B(2) of the Local Tax Enabling Act (Act 511 of 1965), 53 P.S. § 6913.
The Collector of Taxes is hereby authorized to examine 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, or if no return is made, to ascertain the amount of tax due by a person under this part. Every such employer or supposed employer or taxpayer or supposed taxpayer is hereby directed and required to give the Collector of Taxes facilities and opportunity for such examination and investigations as are hereby authorized.
The Collector of Taxes is hereby authorized to examine any person under oath concerning any such compensation, etc., which was or should have been returned for taxation, and to this end, may compel the production of books, papers and records and the attendance of all persons before such Collector of Taxes, whether as parties or witnesses, who the Collector of Taxes believes to have knowledge of such salaries, wages, commissions or earned income or net profits earned.
Any information gained by the Collector of Taxes or any other employee, agent or official of the Township of Cranberry, Butler County, Pennsylvania, as a result of any returns, investigation, hearings or verifications or any other proceedings, manner or means connected with the operation of this part, 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 subsection shall constitute a violation of this part, and any such person divulging such information, whether or not at the time of such divulgence holding any official capacity or office or being an employee or agent or in any other manner connected with the operation of this part, shall, upon conviction, be fined not more than $500 and costs for each offense, and in default of payment of said fine and costs, be imprisoned for a period not exceeding 30 days.
All taxes imposed by this part remaining unpaid after they shall have become due shall bear interest in addition to the amount of the unpaid tax, at the rate of 6% per annum, and the person upon whom such taxes are imposed shall be further liable to a penalty of 1/2% of the amount of the unpaid tax for each month or fraction of a month in which the tax remains unpaid. Where suit is bought for the recovery of any such tax, person liable therefore shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
All taxes imposed by this part, together with all interest and penalties, shall be recoverable by the Township's solicitors as other debts of like amount are recoverable.
Any person who fails, neglects, or refuses to make any declaration or return required by this part, any employer who fails, neglects or refuses to register or to pay the tax deducted from his employees, or fails, neglects or refuses to deduct or withhold the tax from his employees, any person who refuses to permit the officer or any agent designated by him to examine his books, records, and papers, and any person who knowingly makes any incomplete, false or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of his net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by this part shall, upon conviction thereof before any district judge or court of competent jurisdiction in the county or counties in which the political subdivision imposing the tax is located, be sentenced to pay a fine of not more than $500 for each offense, and costs, and, in default of payment of said fine and costs to be imprisoned for a period not exceeding 30 days.
Any person who divulges any information which is confidential under the provisions of this part shall, upon conviction thereof before any district judge or court of competent jurisdiction, be sentenced to pay a fine of not more than $500 for each offense, and costs, and, in default of payment of said fines and costs to be imprisoned a period not exceeding 30 days.
This part shall not apply to any person or property as to whom or which it is beyond the legal power to impose the tax or duties herein provided for by the Board of Supervisors of Cranberry Township, Butler County, Pennsylvania.