[Adopted 11-9-1966 by Ord. No. 367-1966 (Ch. 24, Part 3,
of the 1989 Code)]
The following words and phrases when used in this article shall have the meanings ascribed to them in this § 260-1, except where the context clearly indicates or requires a different meaning:
A partnership, limited partnership, or any other unincorporated
group of two or more persons.
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.
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.
The calendar year for which a tax is levied.
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 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.
Compensation as determined under Section 303 of the Act of
March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971,"[1] and regulations in 61 Pa. Code Pt. I Subpt. B Art. V (relating to personal income tax). Employee business expenses are allowable deductions as determined under Article III of the Tax Reform Code of 1971. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
[Amended 7-14-2003 by Ord. No. 4-2003]
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.
Person, public employee or private agency designated by a
governing body to collect and administer the tax on earned income
and net profits.
The net income from the operation of a business, profession or other activity, except corporations, determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code Pt. I Subpt. B Art. V (relating to personal income tax). The term does not include income which is not paid for services 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:
[Amended 7-14-2003 by Ord. No. 4-2003]
Any interest earnings generated from any monetary accounts or
investment instruments of the farming business;
Any gain on the sale of farm machinery;
Any gain on the sale of livestock held 12 months or more for
draft, breeding or dairy purposes; and
Any gain on the sale of other capital assets of the farm.
A person, partnership, association or other entity domiciled
outside the taxing district.
A natural person.
The calendar year before the current year.
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.
The calendar year following the current year.
[1]
Editor's Note: See 72 P.S. § 7101 et seq.
A.
The tax levied under this act shall be applicable to earned income
received and to net profits earned in the period beginning January
1 of the current year and ending December 31 of the current year or
for taxpayer fiscal years beginning in the current year, and the tax
shall continue in force on a calendar-year or taxpayer-fiscal-year
basis, without annual reenactment, unless the rate of the tax is subsequently
changed. Changes in rate shall become effective on the date specified
in this article.
B.
A tax for general purposes of 1% or $1 for each $100 of income, etc.,
is hereby imposed on the following:
(1)
Salaries, wages, commissions, compensation and earned income earned
on or after January 1 of the current year and before January 1 of
the succeeding year by residents of the Township of Robinson.
(2)
Salaries, wages, commissions, compensation and earned income earned
on or after January 1 of the current year and before January 1 of
the succeeding year by nonresidents of the Township of Robinson for
work done or services performed or rendered in said Township.
(3)
The net profits earned on and after January 1 of the current year
and before January 1 of the succeeding year of businesses, professions
or other activities conducted by residents of the Township of Robinson.
(4)
The net profits earned on and after January 1 of the current year
and before January 1 of the succeeding year of businesses, professions
or other activities conducted in the Township or Robinson by nonresidents.
C.
The tax levied under § 260-2B(1) and (2) shall relate to and be imposed upon earned income paid by an employer on his behalf to any person who is employed by or renders service to him. The tax levied under § 260-2B(3) and (4) 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 partner or persons.
D.
Where the fiscal year of the business, profession or other activity
differs from the calendar year, the tax hereby imposed shall be applicable
to that part of the net profits of said business, profession or other
activity as was earned subsequent to the first day of January of the
current year and prior to the first day of January of the succeeding
year.
A.
Net profits.
(1)
Every taxpayer who anticipates any net profits shall, on or before
April 15 of the succeeding year, make and file with the Officer, a
declaration of his estimated net profits during the period beginning
January 1 and ending December 31 of the preceding 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 15, September 15 or December
15 of the succeeding year, respectively.[1]
(2)
Any taxpayer who first anticipates any net profits after April 15
of the current year shall make and file the declaration hereinabove
required on or before June 15 of the current year, September 15 of
the current year, or December 31 of the current year, whichever of
these dates next follows the date on which the taxpayer first anticipates
such net profit, and pay to the Officer in equal installments the
tax due thereon on or before the quarterly payment dates which remain
after the filing of the declaration.
(3)
The Officer is hereby authorized to provide by regulation for the
making and filing of adjusted declarations of estimated net profits
and for the payment of the estimated tax in cases where a taxpayer
who has filed the declaration hereinabove required anticipates additional
net profits not previously declared or finds that he has overestimated
his anticipated net profits.
(4)
Every taxpayer shall, on or before April 15 of the succeeding year,
make and file with the Officer on a form prescribed by him, a final
return showing the amount of his net profits for the period beginning
January 1 of the current year and ending December 31 of the current
year, the total amount of tax due thereon, and the total amount of
tax paid thereon; provided, however, that any taxpayer may, in lieu
of paying the last quarterly installment of his estimated tax, elect
to make and file with the Officer on or before January 15 of the succeeding
year, the final return as hereinabove required. 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.
(5)
Every taxpayer who discontinues business prior to December 31 of
the current year shall, within 30 days after the discontinuance of
business, file his final return as hereinabove required and pay the
tax due.
B.
Earned income — annual earned income tax return.
(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
by him from January 1 of the current year and ending December 31 of
the current year, on a form prescribed by the Officer, setting forth
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. Every
taxpayer making such return shall, at the time of filing thereon,
pay to the Officer the balance of tax shown as due thereon or shall
make demand for refund or credit in the case of overpayment.
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:
(1)
Make and file with the Officer on a form prescribed or approved by
the Officer an annual return setting forth the aggregate amount of
earned income not subject to withholding by him during the period
beginning January 1 and ending December 31 of the current year, and
such other information as the Officer may require, and pay to the
Officer the amount of tax shown as due thereon on or before April
15 of the succeeding year; or
(2)
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 the amount
of tax shown as due thereon.
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 15 days after becoming an employer, register with the
Officer his name and address and such other information as the Officer
may require.
B.
Payroll deduction.
(1)
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, shall deduct at the time of
payment thereof, the tax imposed by this article 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 30 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 period, the tax deducted therefrom,
the political subdivisions 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 therefrom and paid with the return.
(2)
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.
C.
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 paid,
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.
(2)
A return withholding statement for each employee employed during
all or any part of the period beginning January 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 whom it is filed.
D.
Every employer who discontinues business prior to December 31 of
the current year shall, within 30 days after the discontinuance of
business, file the returns and withholding statements hereinabove
required and pay the tax due.
F.
The failure or omission of any employer to make the deductions required by this § 260-4 shall not relieve any employee from the payment of the tax or from complying with the requirements of this article relating to the filing of declarations and returns; provided, however, that it shall be the duty of the employee to notify his employer promptly of any change of residence affecting his status as a taxpayer or nontaxpayer of the tax imposed by this article; any employer withholding the tax imposed by this article from any taxpayer shall be and he is hereby authorized to continue to withhold said tax until the employer is notified by the employee of the change of residence of the employee, which change of residence makes such employee no longer subject to the tax; any employee from whom taxes are not being withheld shall be under a duty, as soon as such employee becomes a resident of the Township of Robinson, of notifying his employer so that the tax imposed by this article may be withheld.
A.
It shall be the duty of the Officer to collect and receive the taxes,
fines and penalties imposed by this article. 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.
B.
Each Officer before entering upon his official duties shall give and acknowledge a bond to the political subdivision or political subdivisions appointing him. If such political subdivision or political subdivisions shall by ordinance designate any bond previously given by the Officer as adequate, such bond shall be sufficient to satisfy the requirements of this Subsection B.
(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.
(2)
Each bond shall be conditioned upon the faithful discharge by the
Officer, his clerks, assistants and appointees, of all trusts confided
in him by virtue of his office, upon the faithful execution of all
duties required of him by virtue of his office, upon the just and
faithful accounting or payment over, according to law, of all moneys
and all balances thereof paid to, received or 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.
(3)
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 a breach of any of the conditions thereof by the acts or neglect
of the principal on the bond.
(4)
The political subdivision or political subdivisions appointing the
Officer or any person may sue upon the said bond in its or his own
name for its or his own use.
(5)
Each such bond shall contain the name or names of the surety company
or companies bound thereon. The political subdivision or political
subdivisions appointing the Officer shall fix the amount of the bond
at an amount equal to the maximum amount of taxes which may be in
the possession of the Officer at any given time.
(6)
The political subdivision or political subdivisions appointing the
Officer may, at any time, upon cause shown and due notice to the Officer
and his surety or sureties, require or allow the substitution or the
addition of a surety company acceptable to such political subdivision
or political subdivisions for the purpose of making the bond sufficient
in amount, without releasing the surety or sureties first approved
from any accrued liability or previous action on such bond.
(7)
The political subdivision or political subdivisions appointing the
Officer shall designated the custodian of the bond required to be
given by the Officer.
C.
The Officer charged with the administration and enforcement of the
provisions of this article is hereby empowered to prescribe, adopt,
promulgate and enforce rules and regulations relating to any matter
pertaining to the administration and enforcement of this article,
including provisions for the reexamination 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 cases 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 this article.
No rule or regulation of any kind shall be enforceable unless it has
been approved by resolution by the Board of Commissioners. A copy
of such rules and regulations currently in force shall be available
for public inspection.
D.
The Officer shall refund, on petition of and proof by the taxpayer,
earned income tax paid on the taxpayer's ordinary and necessary business
expenses to the extent that such expenses are not paid by the taxpayer's
employer.
E.
The Officer and agents designated by him are hereby authorized to
examine the books, papers, and records of any employer or of any taxpayer
or 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 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.
F.
Any information gained by the Officer, his agents, or by any other
official or agent of the taxing district as a result of any declarations,
returns, investigations, hearings or verifications required or authorized
by this article shall be confidential, except for official purposes
and except in accordance with a proper judicial order, or as otherwise
provided by law.
G.
The Officer is authorized to establish different filing, reporting
and payment dates for taxpayers whose fiscal years do not coincide
with the calendar year.
The Income Tax Officer shall receive such compensation for his services and expenses as determined by the Board of Commissioners. In case of a single collector established pursuant to § 260-10B of this article, the taxing jurisdictions shall share in the compensation and expenses of a single officer according to the proportionate share that the total annual collections for each jurisdiction bears to the total annual collection for all political subdivisions in a single collector district, except that, with the agreement of 2/3 of all participating political subdivisions, a different manner of sharing may be substituted.
A.
The Officer may sue in the name of the taxing district for the recovery
of taxes due and unpaid under this article.
B.
Any suit brought to recover the tax imposed by this article shall
be begun within three years after such tax is due or within three
years after the declaration or 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 this article, there shall be no limitation.
(2)
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 limitation.
(3)
In the case of substantial understatement of tax liability of 25%
or more and not fraud, suit shall be begun within six years.
(4)
Where any person has deducted taxes under the provisions of this
article 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 article, there shall be no limitation.
C.
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.
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of said tax, and an additional
penalty of 1/2 of 1% 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 therefor shall, in addition, be liable
for the costs of collection and the interest and penalties herein
imposed.
[Amended 8-14-1989 by Ord. No. 16-1989]
A.
Any person who fails, neglects or refuses to make any declaration
or return required by this article; 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 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 article shall,
upon conviction thereof before any Magisterial 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 60 days.
B.
Any person who divulges any information which is confidential under
the provisions of this article shall, upon conviction thereof before
any Magisterial 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 for a period not exceeding 60 days.
C.
The penalties imposed under this § 260-9 shall be in addition to any other penalty imposed by any other section of this article.
D.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this Part 3 shall not
excuse him from making such declaration or return.
A.
Withholding tax. Payment of any tax to any political subdivision
pursuant to an ordinance passed or adopted prior to the effective
date of this article shall be credited to and allowed as a deduction
from the liability of taxpayers for any like tax, respectively, on
salaries, wages, commissions, other compensation or on net profits
of businesses, professions or other activities and for any income
tax imposed by any other political subdivision of this commonwealth
under the authority of this article.
B.
Payment of any tax on salaries, wages, commissions, other compensation
or net profits of business, professions or other activities to a political
subdivision by residents thereof pursuant to an ordinance passed or
adopted under the authority of this article shall be credited to and
allowed as a deduction from the liability of such persons for any
other tax, respectively, on salaries, wages, commissions, other compensation
or on net profits of businesses, professions or other activities imposed
by any other political subdivision of this commonwealth under the
authority of this article.
C.
Payment of any tax on income to any political subdivision by residents
thereof pursuant to an ordinance passed or adopted under the authority
of this article shall, to the extent that such income includes salaries,
wages, commissions, other compensation or net profits of businesses,
professions or other activities, but in such proportion as hereinafter
set forth, be credited to and allowed as a deduction from the liability
of such persons for any other tax on salaries, wages, commissions,
other compensation or on net profits of businesses, professions, or
other activities imposed by any other political subdivision of this
commonwealth under the authority of this article.
D.
Payment of any tax on income to any state or to any political subdivision
thereof by residents thereof, pursuant to any state or local law,
shall, to the extent that such income includes salaries, wages, commissions,
or other compensation or net profits of businesses, professions or
other activities but in such proportions as hereinafter set forth,
be credited to and allowed as a deduction from the liability of such
person for any other tax on salaries, wages, commissions, other compensation
or net profits of businesses, professions or other activities imposed
by any political subdivision of this commonwealth under the authority
of this article, if residents of the political subdivision in Pennsylvania
receive credits and deductions of a similar kind to a like degree
from the tax on income imposed by the other state or political subdivision
thereof.
E.
Payment of any tax on income to any state other than Pennsylvania
or to any political subdivision located outside the boundaries of
this commonwealth by residents of a political subdivision located
in Pennsylvania shall, to the extent that such income includes salaries,
wages, commissions, or other compensation or net profits of businesses,
professions or other activities, but in such proportions as hereinafter
set forth, be credited to and allowed as a deduction from the liability
of such person for any other tax on salaries, wages, commissions,
other compensation or net profits of businesses, professions or other
activities imposed by any political subdivision of this commonwealth
under the authority of this article.
F.
Where a credit or a deduction is allowable in any of the several
cases hereinabove provided, it shall be allowed in proportion to the
concurrent periods for which taxes are imposed by the other states
or respective political subdivisions but not in excess of the amount
previously paid for a concurrent period.
Any assessment of a tax on personal property of a decedent shall
include all property owned, held or possessed by a decedent which
should have been returned by him for taxation for any former year
or years not exceeding five years prior to the year in which the decedent
died.
No assessment may be made of any tax imposed under this article
more than five years after the date on which such tax should have
been paid except where a fraudulent return or no return as been filed.
A.
Overall limit of tax revenues. The aggregate amount of all taxes imposed by any political subdivision under this § 260-13 and in effect during any fiscal year shall not exceed an amount equal to the product obtained by multiplying the latest total market valuation of real estate in such political subdivision, as determined by the board for the assessment and revisions of taxes or any similar board established by the assessment laws which determines market values of real estate within the political subdivision, by 12 mills.
B.
Reduction of rates where taxes exceed limitations; use of excess moneys. If during the any fiscal year it shall appear that the aggregate revenues from taxes levied and collected under the authority of this article will materially exceed the limitations imposed by this article, the political subdivision shall forthwith reduce the rate or rates of such tax or taxes to stay within such limitations as nearly as may be. Any one or more persons liable for the payment of taxes levied and collected under the authority of this article shall have the right to complain to the Court of Common Pleas of the county in an action of mandamus to compel compliance with § 260-13A. Tax moneys levied and collected in any fiscal year in excess of the limitation imposed by this article shall not be expended during such year, but shall be deposited in a separate account in the treasury of the political subdivision for expenditure in the following fiscal year. The rates of taxes imposed under this article for the following fiscal year shall be so fixed that the revenues thereby produced, together with the excess tax moneys on deposit as aforesaid, shall not exceed the limitations imposed by this article.
A.
Every tax collector shall have power, in case of the neglect or refusal
of any person, copartnership, association or corporation to make payment
of the amount of any tax due by him, after two months from the date
of the tax notice, to levy the amount of such tax, any penalty due
thereon, and costs, not exceeding costs and charges allowed constables
for similar services, by distress and sale of the goods and chattels
of such delinquent, wherever situate or found, upon giving at least
10 days' public notice of such sale, by posting 10 written or printed
notices and by one advertisement in a newspaper of general circulation
published in the county.
B.
No failure to demand or collect any taxes by distress and sale of
goods and chattels shall invalidate any return made or lien filed
for nonpayment of taxes or any tax sale for the collection of taxes.
The Tax Collector shall demand, receive and collect from all
corporations, political subdivisions, associations, companies, firms
or individuals employing persons owing delinquent earned income taxes,
or whose wife owes delinquent earned income taxes, or having in possession
unpaid commissions or earnings belonging to any person or persons
owing delinquent earned income taxes, or whose wife owes delinquent
earned income taxes, upon the presentation of a written notice and
demand under oath or affirmation containing the name of the taxable
or the husband thereof and the amount of tax due. Upon the presentation
of such written notice and demand, it shall be the duty of any such
corporation, political subdivision, association, company, firm or
individual to deduct from the wages, commissions or earnings of such
individual employees then owing or that shall within 60 days thereafter
become due, or from any unpaid commissions or earnings of any such
taxable in its or his possession or that shall within 60 days thereafter
come into its or his possession, a sum sufficient to pay the respective
amount of the delinquent earned income taxes, and costs shown upon
the written notice or demand, and to pay the same to the Tax Collector
of the taxing district in which such delinquent tax was levied within
60 days after such notice shall have been given. Such corporation,
political subdivision, association, firm or individual shall be entitled
to deduct from the moneys collected from each employee the costs incurred
from the extra bookkeeping necessary to record such transactions,
not exceeding 2% of the amount of money so collected and paid over
to the Tax Collector. Upon the failure of any such corporation, political
subdivision, association, company, firm or individual to deduct the
amount of such taxes or to pay the same over to the Tax Collector,
less the bookkeeping cost involved in such transaction as herein provided,
within the time hereby required, such corporation, political subdivision,
association, company, firm or individual shall forfeit and pay the
amount of such tax for each such taxable whose taxes are not withheld
and paid over, or that are withheld and not paid over, together with
a penalty of 10% added thereto, to be recovered by an action of assumpsit
in a suit to be instituted by the Tax Collector or by the proper authorities
of the taxing district as debts of like amount are now by law recoverable,
except that such person shall not have the benefit of any stay of
execution or exemption law.
Upon presentation of a written notice and demand under oath
or affirmation to the State Treasurer or any other fiscal officer
of the state, or its boards, authorities, agencies or commissions,
it shall be the duty of the Treasurer or officer to deduct from the
wages then owing or that shall within 60 days thereafter become due
to any employee a sum sufficient to pay the respective amount of the
delinquent earned income taxes and costs shown on the written notice.
The same shall be paid to the Tax Collector of the taxing district
in which said delinquent tax was levied within 60 days after such
notice shall have been given.
Each taxing district shall have power to collect unpaid taxes from the persons owing such taxes by suit in assumpsit or other appropriate remedy. Upon each such judgment, execution may be issued without any stay or benefit of any exemption law. The right of each such taxing district to collect unpaid taxes under the provisions of this § 260-17 shall not be affected by the fact that such taxes have been entered as liens in the Office of the Prothonotary or the fact that the property against which they were levied has been returned to the County Commissioners for taxes for prior years.
A.
Except as otherwise provided in the case of any tax levied and assessed
upon earned income, any such political subdivision shall have power
to prescribe and enforce reasonable penalties for the nonpayment,
within the time fixed for their payment, of taxes imposed under authority
of this article and for violations of the provisions of ordinances
passed under authority of this article.
B.
If for any reason any tax levied and assessed upon earned income
by any such political subdivision is not paid when due, interest at
the rate of 6% per annum on the amount of said tax, and an additional
penalty of 1/2 of 1% of the amount of the unpaid tax for each month
or fraction thereof during which the tax remains unpaid, shall be
added and collected. When suit is brought for the recovery of any
such tax, the person liable therefor shall, in addition, be liable
for the costs of collection and the interest and penalties herein
imposed.
The Board of Commissioners shall provide for not less than one
examination each year of the books, accounts and records of the Income
Tax Collector by a certified public accountant, a firm of certified
public accountants, a competent individual public accountant or a
firm of competent public accountants appointed by the Board of Commissioners.
Whenever one person or agency is selected to collect earned income
tax from more than one political subdivision, the books, accounts
and records of such person or agency shall be examined as provided
in the case of a tax collector for each political subdivision, except
that the accountant shall be selected in the manner provided for selection
of one person or agency to collect earned income taxes for the school
district established under Section 296 of the "Public School Code
of 1949" and the townships within the geographical limits of such
school district. The reports of the audit shall be sent to the Board
of Commissioners employing the accountant. No further or additional
audit shall be performed by elected or appointed auditors.
