EDITOR'S NOTE: Ordinance No. 5088, passed July 13, 2011, amends this chapter to meet the requirements of Act 32 of 2008: providing for the restructuring of the earned income tax collection system for Pennsylvania local governments, by repealing chapters, subsections and requirements deemed inconsistent with provisions as contained within Act 32 of 2008.
874.01 Definitions.
874.02 Imposition; rate.
874.021 Additional imposition; rate for the year 2014. (Repealed)
874.022 Regulations.
874.03 Establishment of position of Commissioner of City Income Tax; powers and duties.
874.04 Manner of filing returns and payment of tax.
874.05 Collection at source.
874.06 Declaration of estimated tax.
874.07 Administration of tax; records; payments to Finance Director.
874.08 Enforcement; rules and regulations; examinations of books and records; confidentiality of information.
874.09 Delinquency interest and surcharges; suit for collection.
874.10 Collection of unpaid taxes.
874.11 Application of chapter.
874.12 Effective date.
874.13 Violations.
874.99 Penalty.
CROSS REFERENCES
Authority to enact - see Act No. 511 of 1965, § 2
Annual re-enactment unnecessary - see Act No. 511 of 1965, § 4
Limitation on rate - see Act No. 511 of 1965, § 8(3)
Bureau of City Income Tax - see ADM. 236.09
Responsibility of owners of multiple occupancies to furnish Finance Department with names of new tenants and occupants - see ADM. 236.10
Authority of Finance Director re residence tax - see B.R. & T. 890.05
Except where the context clearly indicates or requires a different meaning, as used in this chapter:
(a) "Association" means a partnership, limited partnership or any form of unincorporated enterprise owned by two or more persons.
(b) "Business" means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, copartnership, association or any other entity.
(c) "Commissioner" means the Finance Director of the City.
(d) "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State, or any other state, territory or foreign country or dependency.
(e) "Employer" means an individual, copartnership, association, corporation, governmental body, unit or agency, or any other entity, who or that employs one or more persons on a salary, wage, commission or other compensation basis.
(f) "Net profits" means the net gain from the operation of a business, profession or enterprise, after provision for all costs and expenses incurred in the conduct thereof, either paid or accrued in accordance with the accounting system used and without deduction of taxes based on income.
(g) "Nonresident" means an individual, copartnership, association or other entity domiciled outside of the City.
(h) "Person" means every natural person, copartnership, fiduciary, association or corporation, except a corporation which is exempt from this tax under the Act 511 of 1965. Whenever used in any clause prescribing and imposing a penalty, "person," as applied to an association, means the partners or members thereof, and as applied to corporations, the officers thereof.
(i) "Resident" means an individual, copartnership, association or other entity domiciled in the City.
(j) "Taxpayer" means a person, whether an individual, copartnership, association or any other entity, required hereunder to file a return of earnings or net profits or to pay a tax thereon.
(Ord. 4315. Passed 11-22-83.)
A tax for general revenue purposes of one and one-half percent is hereby imposed.
(a) All salaries, wages, commissions and other compensation earned on and after January 1, 1984, by residents of the City;
(b) All salaries, wages, commissions and other compensation earned on and after January 1, 1984, by nonresidents of the City for work done or services performed or rendered in the City;
(c) The net profits earned on and after January 1, 1984, of businesses, professions or other activities conducted by such residents; and
(d) The net profits earned on and after January 1, 1984, of businesses, professions or other activities conducted in the City by nonresidents.
The tax levied under subsections (a) and (b) hereof shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his or her behalf to any person who is employed by or renders services to him or her. The tax levied under subsections (c) and (d) hereof shall relate to and be imposed on 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.
Such tax shall first be levied, collected and paid with respect to the salaries, wages, commissions and other compensation earned from and after January 1, 1984, and with respect to the net profits of businesses, professions or other activities earned from and after January 1, 1984. However, where the fiscal year of the business, profession or other activity differs from the calendar year, the tax shall be applied to that part of the net profits for the fiscal year that is earned from and after January 1, 1984.
(Ord. 4390. Passed 9-10-86; Ord. 5215. Passed 12-29-16.)
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