Darlington Borough Logo  
 
 
Country United States
State: Pennsylvania
County: Beaver County
Population: 299 (2000)
Density: 3217.2/sq mi
Settled 1804
Incorporated 1820
 
An Institution established by Rev. Thomas Huges in 1802. The academy was created as a "prep" school for college. Classes included languages, philosophy, and astronomy. The stone structure was built around 1806, making it one of the oldest buildings still standing in Beaver County.
 
3/18/1819 - 10/10/1886
An American soldier and physician who served as a colonel and brigade commander in the Union Army during the Civil War. He attended Greersburg Academy in Darlington from 1838 to 1840. After, he spent time in medical school in Pittsburgh.
 
ORDINANCES FROM DARLINGTON

Ordinance #257-B

Ordinance #257-B imposing a tax for general revenue purposes on earned income and net profits of residents of Darlington Borough and on earned income and net profits earned by non-residents of Darlington Borough for work done or services performed or rendered in said Borough, requiring the filing of declarations and returns and the giving of information by employees and others subject to the tax, imposing on employers the duty of collecting the tax at the source, providing for the administration and enforcement of the ordinance and imposing penalties for violation thereof.

Be it enacted and ordained by the Town Council of Darlington Borough, Beaver County, Pennsylvania pursuant to the provisions of the Local Tax Enabling Act, Act No. 511 of 1965 and it is hereby ordained as follows:

Sec. 1.  Definitions

“Association.”-------- A partnership, limited partnership or any other unincorporated group of two or more persons.

“Business.”-----------            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.

“Corporation.”------- 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.

“Current Year.”------ The calendar year for which the tax is levied.

“Domicile.”------------ The place where one lives and has his permanent home and to which he has the intention of returning whenever his 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 man 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.
“Earned income.”--- 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 said to persons on active military services, periodic payments for sickness and disability other than regular wages received during a period of sickness, disability or retirement or payments arising under workmen’s compensation acts, occupational disease acts and similar legislation, or payments commonly known as public assistance, or unemployment compensation payments 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, disability or death, supplemental unemployment benefits, strike benefits, social security and retirement.

“Income tax officer
Or officer.”----------- Person, public employee or private agency designated by governing body to collect and administer the tax on earned income and net profits.

“Employer.”---------- 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.

“Net Profits”----------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.

“Non-Resident”------A person, partnership, association or other entity domiciled outside the taxing district.

“Person or
Individual” ----------- A natural person.

“Preceding Year” – The calendar year before the current year.

“Resident” ----------- A person, partnership, association or other entity domiciled in the taxing district.

“Succeeding Year” – The calendar year following the current year.

“Taxpayer” ----------- A person, partnership, association, or any other entity, required hereunder to file a return of earned income or net profits, or to pay tax thereon.

Sec. 2.  Imposition of Tax

A tax at the rate of five (5) mills on each dollars is hereby imposed on all earned income and net profits as defined herein, earned by residents of Darlington Borough and on all earned income and net profits earned by non-residents of Darlington Borough for work done or services performed or rendered in said Borough.  This tax shall become effective July 1, 1970, and the 1970 only earned income and net profits earned during the last six months thereof shall be subject thereto, thereafter this tax shall remain in effect on a calendar year basis without annual reenactment unless the rate of tax is subsequently changed.

Sec. 3.  Declaration and Payment of Tax

  1. Net Profits

 

  1. Every taxpayer making net profits shall on or before April 15 of each year make and file with the officer on a form prescribed by the office a declaration of his estimated net profits during the period beginning January 1st and ending December 31st of the current year and pay to the officer in four equal quarterly installments the tax due thereon as follows:

The first installment at the time of filing the declaration and the other installments on or before June 15th of the current year, September 15th of the current year and January 15th of the succeeding year.

  1. On or before April 15th of the succeeding year every taxpayer shall make and file a final 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 sue or shall make demand for refund or credit in the case of overpayment.

 

  1. Earned Income
  1. Every taxpayer shall, on or before April 15, of the succeeding year, make and file with the officer on a form prescribed or approved by 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 31, of the current year, the total amount of tax due 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.

 

  1. Earned Income Not Subject to Withholding
  1. 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 earned income not subject to withholding 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 due thereon.

 

Sec. 4.  Collection at Source

  1. Every employer having an office, factory, workshop, branch, warehouse, or other place of business within the Borough of Darlington than domestic servants, for a salary, wage, commission, or other compensation, shall deduct at the time of payment thereof, the tax imposed by ordinance or resolution on the earned income due to his employee or employees, and shall, 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, file a return and pay to the officer the amount of taxes deducted during the preceding three month periods ending March 31, of the current year, June 10, of the current year, September 30, of the current year, and December 31, of the current year, respectively.  Such return unless otherwise agreed upon between the officer 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 periods, the tax deducted there-from the political subdivisions imposing the tax upon such employee, the total earned income of all such employees during such preceding three-month periods, and the total tax deducted there-from and paid with the return.

 

  1. 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 officer to file his return and pay the tax monthly.  In such cases, payments of tax shall be made to the officer on or before the last day of the month succeeding the month for which the tax was withheld.
  1. On or before February 28, of the succeeding year, every employer shall file with the officer:

 

  1. An annual return showing the total amount of earned income said, the total amount of tax deducted, and the total amount of tax paid to the officer for the period, beginning January 1, of the current year, and ending December 31, of the current year.
  1. A return withholding statement for each employee employed during all or any part of the period beginning Jan 1, of the current year, and ending December 31, of the current year, 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 officer.  Every employer shall furnish two copies of the individual return to the employee for who it is filed.

 

  1. Every employer who discontinues business prior to December 31, of the current year shall within thirty days after discontinuance of business, file the returns and withholding statements hereinabove required and pay the tax due.
  1. Except as otherwise provided 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.

 

  1. The failure or omission of any employer to make the deductions required by this section shall not relieve any employee from the payment of the tax or from complying with the requirements of the ordinance relating to the filing of declarations and returns.

Sec. 5.  Powers and Duties of Officer

  1. It shall be the duty of the officer to collect and receive the taxes, fines and penalties imposed by the ordinance. It shall also be his duty to keep a record showing the amount received by him from each person or business paying the tax and the date of such receipt.

 

  1. Each officer, before entering upon his official duties shall give and acknowledge a bond to the Borough of Darlington.  If the Borough of Darlington shall by resolution designate any bond previously given by the officer as adequate, such bond shall be sufficient to satisfy to requirements of the subsection.
  1. Each such bond shall be joint and several, with one or more corporate sureties which shall be surety companies authorized to do business in this Commonwealth and duly licensed by the Insurance Commissioner of this Commonwealth.

 

  1. Each bond shall be conditioned upon the faithful discharge by the officer, his clerks, assistants and appointees of all trusts confide in him by virtue of his office, upon the faithful execution of all duties required by him by virtue of his office, upon the just and faithful accounting of payment over, according to law, of all moneys and all balances thereof paid to, received on held by him by virtue of his office and upon the delivery to his successor or successors in office of all books, papers, documents or other official things held in right of his office.
  1. Each such bond shall be taken in the name of the appointing authority or authorities, and shall be for the use of the political subdivision or political subdivisions appointing the officer, and for the use of such other person or persons for whom money shall be collected or received, or as his or her interest shall otherwise appear, in case of breach of any of the conditions thereof by the acts or neglect of the principal on the bond.

 

  1. The officer charged with the administration and enforcement of the provisions of the ordinance is hereby empowered to prescribe, adopt, promulgate and enforce, rules and regulations relating  to any matter pertaining to the administration and enforcement of the ordinance, including provisions for the re-examination and correction of declarations and returns, and of payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred, and to make refunds in case of overpayment, for any period of time not to exceed six years subsequent to the date of payment of the sum involved, and to prescribe forms necessary for the administration of the ordinance.  No rule or regulation of any kind shall be enforceable unless it has been approved by resolution by the Town Council of Darlington Borough.  A copy of such rules and regulations currently in force shall be available for public inspection.
  1. The officer shall refund, or petition of, and proof by the taxpayer, earned income tax paid on the taxpayers, earned income tax paid on the taxpayers ordinary and necessary business expenses, to the extent that such expenses are not paid by the taxpayer’s employer.

 

  1. The officer and agents designated by him are hereby authorized to examine the books, papers, and records of any person whom the officer reasonably believes to be an employer or taxpayer, in order to verify the accuracy of any declaration or return, or if no declaration or return was filed, to ascertain the tax due.  Every employer and every taxpayer and every person, whom the officer reasonably believes to be an employer or taxpayer, is hereby directed and required to give to the officer, or to any agent designated by him, the means, facilities and opportunity for such examination and investigations as are hereby authorized.
  1. Any information gained by the officer, his agents or any other official or agent of the taxing district, as a result of any declarations, returns, investigations, hearings or verifications required or authorized by the ordinance, shall be confidential, except for official purposes, and except in accordance with a proper judicial order, or as otherwise provided by law.

 

  1. The officer is authorized to establish different filing reporting and payment dates for taxpayers shoes fiscal years do not coincide with the calendar year.

Sec. 6.  Suit for Collection of Tax

  1. The officer may sue in the name of Darlington Borough for the recovery of taxes due and unpaid under this ordinance.

 

  1. Any suit brought to recover the tax imposed by the ordinance shall be begun within three years after such tax is due, or within three years after the declaration of return has been filed, whichever date is later; provided, however, that this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
  1. Where no declaration or return was filed by any person although a declaration or return was required to be filed by him under provisions of the ordinance, there shall be no limitation.

 

  1. Where an examination of the declaration or return filed by any person, or of other evidence relating to such declaration or return in the possession of the officer, reveals a fraudulent evasion of taxes, there shall be no limitations.
  1. In the case of substantial understatement of tax liability of twenty-five percent or more and no fraud, suit shall be begun within six years.

 

  1. Where any person has deducted taxes under the provisions of the ordinance, and has failed to pay the amounts so deducted to the officer, or where any person has willfully failed or omitted to make the deductions required by this section, there shall be no limitations.
  1. This section shall not be construed to limit Darlington Borough from recovering delinquent taxes by any other means provided by law.

 

  1. The officer may sue for recovery of an erroneous refund provided such suit is begun two years after making such refund, except that the suit may be brought within five years if it appears that any part of the refund was induced by fraud or misrepresentation of material fact.

Sec. 7.  Interest and Penalties
      If or any reason the tax is not paid when due, interest at the rate of 6 percent per annum on the amount of said tax, and an additional penalty of one-half of one percent of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected.  Where suit is brought for the recovery of any such tax, the person liable therefore shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
Sec. 8.  Fines and Penalties for Violation of Ordinance

  1. Any person who fails, neglects or refuses to make any declaration or return required by the ordinance, 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, and person who refused 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 the ordinance, shall, upon conviction thereof before any Justice of the Peace, alderman or magistrate, or court of competent jurisdiction in the County of Beaver, be sentenced to pay a fine of not more than five hundred ($500.00) dollars for each offense, and costs, and, in default of payment of said fine and costs to be imprisoned for a period not exceeding thirty days.
  1. Any person who divulges any information which is confidential under the provisions of the ordinance, shall, upon conviction thereof before any justice of the peace, alderman or magistrate, or court of competent jurisdiction, be sentenced to pay a fine of not more than five hundred ($500.00) dollars for each offense, and costs, and in default of payment of said fines and costs to be imprisoned for a period not exceeding thirty days.

 

  1. The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of the ordinance.
  1. The failure of any person to receive or procure forms required for making the declaration or returns required by the ordinance shall not excuse him from making such declarations or return.

Sec. 9.  The Provisions of the Ordinance are severable.  If any sentence, clause or section of this Ordinance is for any reason, declared to be unconstitutional, illegal or invalid, said unconstitutionality, illegality and invalidity shall not impair any of the remaining provisions of sections of this Ordinance.  It is hereby declared to be the intent of the Borough of Darlington that this ordinance would have been adopted had such unconstitutional, illegal or invalid sentence, clause or section not been included herein.

Enacted and ordained this 28th day of May, 1970.

Town Council of the Borough of Darlington

By C. E. Moore, President of Council

Attest:                                                Rayburn Duffy, Secretary of Council

 

           

 

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