[Ord. 208, 7/8/1985]
The definitions contained in Section 13 of the Local Tax Enabling
Act (53 P.S. § 6913) shall apply in the administration and
interpretation of this Part.
[Ord. 208, 7/8/1985]
A tax for general revenue purposes of 1% is hereby imposed on
the following:
A.
Salaries, wages, commissions and other compensation earned by residents
of the Borough of Middleburg during the taxable period.
B.
Salaries, wages, commissions and other compensation earned by nonresidents
of the Borough of Middleburg during the taxable period.
C.
Net profits earned by residents of the Borough of Middleburg during
the taxable period.
D.
Net profits earned by nonresidents of the Borough of Middleburg,
in the Borough of Middleburg, during the taxable period.
[Ord. 208, 7/8/1985]
1.
Every taxpayer who, during the taxable period, can reasonably be expected to earn net profits or earnings not subject to the provisions of § 24-304 relating to collection at source shall make and file with the Income Tax Officer, on a form prescribed by the Income Tax Officer, a declaration setting forth the amount of net profits anticipated by him for such taxable period subject to tax, the amount of the estimated tax imposed thereon by this Part and such other relevant information as the Income Tax Officer may require.
2.
The declaration of estimated tax shall be filed and the tax shall
be paid at the following times:
A.
If the said net profits or earnings can reasonably be expected on
or before the 15th day of April, the taxable period, the taxpayer
shall file a declaration on or before the said day and shall pay the
estimated tax shown thereon in equal quarterly installments on or
before the said 15th day of April and on or before the 15th day of
the following July, October and January.
B.
If the said net profits or earnings cannot reasonably be expected
on or before the 15th of April, the taxable period, but can reasonably
be expected subsequent to said date, the taxpayer shall file his declaration
on or before the first of said remaining quarterly installment dates
on which the taxpayer can first reasonably be expected to earn such
net profits or earnings and shall pay the estimated tax shown thereon
in equal installments on or before the remaining quarterly installment
dates.
C.
If the taxpayer elects to file a declaration on a fiscal-year basis
different from the taxable period, setting forth his estimated net
profits or earnings for a period included in the taxable period, then,
in lieu of his filing his declaration and making payments thereon
at the times set forth in Subsection 2A or B immediately hereinabove,
he may pay the quarterly installments of the estimated tax according
to the declaration filed for the portion of the taxable period included
in said fiscal year and, on or before the 105th day after the close
of the fiscal year, file a declaration of the estimated tax for the
portion of the taxable period included in the said succeeding fiscal
year and pay said tax in equal quarterly installments beginning with
the due date of the filing and ending with the first quarterly installment
due after the close of the taxable period.
3.
Where the taxpayer has filed a declaration required hereinabove and
shall thereafter reasonably be expected to earn during the taxable
period additional net profits or earnings not subject to the collection
at source or shall find that he has overestimated his net profits
or earnings, he may file an amended declaration with the Income Tax
Officer, setting forth such relevant information as the Income Tax
Officer may require.
4.
Every taxpayer who is required to file a declaration of estimated tax under the provisions of this section shall make and file with the Income Tax Officer, on a form prescribed by the Income Tax Officer, a final return showing all net profits or earnings during the taxable period, the total amount of tax due thereon, the amount of estimated tax paid under the provisions of this section, the amount of the tax that has been withheld pursuant to the provisions of § 24-304 and the balance of the tax due.
5.
The final return shall be filed at the following times:
A.
If the taxpayer's declaration is filed on a calendar-year basis,
he shall file his final return on or before the 15th day of April
after the close of such calendar year.
B.
If the taxpayer's declaration is filed on a fiscal-year basis, he
shall file his final return on or before the 105th day after the close
of the fiscal year.
6.
The percentage of the total net profits of any calendar or fiscal
year of the taxpayer beginning or ending within the taxable year to
which the tax imposed by this Part shall be applicable shall be equal
to the same percentage of such total net profits as the number of
days in any such year which such period bears to the total number
of days in any such year.
7.
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.
8.
In the event of the death of a taxpayer during the taxable period,
his personal representative or, in the absence of a personal representative,
his heirs, as designated by the Pennsylvania Interstate Act of 1947,
as amended, or as hereafter amended or supplemented, shall file his
final return within 60 days after the taxpayer's death and pay the
tax due or demand refund in the case of overpayment.
9.
In the event the taxpayer's taxable net earned income consists solely
of salary, wage, commission or other compensation, the tax on which
has been withheld by his employer and returned to the Income Tax Officer,
such taxpayer shall be relieved of the necessity of filing a return.
10.
The final return shall include net profits and earnings taxable under
any other ordinances of the said Borough of Middleburg for the same
calendar or fiscal year so that but one inclusive return shall be
filed by every taxpayer for any one calendar or fiscal year.
[Ord. 208, 7/8/1985]
1.
Every employer within the Borough of Middleburg who employs one or
more persons on a salary, wage, commission or other compensation basis
shall deduct, at the time of the payment thereof, the tax imposed
by this Part on the earnings due his employee or employees, and, within
30 days after the 30th day of March of the taxable period and within
30 days after each quarter of a year thereafter, shall make and file
a return with the Income Tax Officer, on a form prescribed by the
Income Tax Officer, setting forth the tax as so deducted and such
other relevant information as the Income Tax Officer may require,
and shall pay to the Borough of Middleburg the amount of the taxes
so deducted.
2.
On or before the 31st day of January after the taxable period, every
such employer shall make and file with the Income Tax Officer, on
a form prescribed by the Income Tax Officer:
A.
A return showing the total amount of earnings of his employee or
employees during the portion of the preceding calendar year ending
December 31 and embraced within the taxable period, the total amount
of tax deducted and the total amount of tax paid to the Borough of
Middleburg.
B.
A return for each employee, showing the total amount of the employee's
earnings during the portion of the preceding calendar year ending
December 31 and embraced within the taxable period, the amount of
tax deducted therefrom, the employee's social security number, name
and address and such other relevant information as the Income Tax
Officer may require. Such employer, on or before January 31 of each
of the said years, shall furnish a copy of such information to the
employee named in the return.
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Said return shall include the earnings taxable under any other
ordinance of the Borough of Middleburg for the same calendar year
so that one return shall be filed by the employer for any one calendar
year.
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3.
Every employer who discontinues business prior to the close of the
taxable year shall, within 30 days after the discontinuance of business,
file the returns hereinabove required and pay the taxes due. Where
the discontinuance of business is due to the death of the employer,
his personal representative or, in the absence of a personal representative,
his heirs, as designated by the Pennsylvania Interstate Act of 1947,
as amended, or as hereafter amended or supplemented, shall, within
60 days after the death of the employer, file his return and pay the
tax due or demand a refund in the case of overpayment.
4.
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 this Part relating
to the filing of declarations and returns.
5.
If an employer makes a deduction of taxes required by this section,
the amount deducted shall constitute in the hands of such employer
a trust fund held for the account of the Borough of Middleburg as
beneficial owner thereof, and the employee from whose earnings such
tax was deducted shall be deemed to have paid such tax.
6.
The withholding of taxes from earnings and the payment and return thereof by the employer under the provisions of this section shall not be required with respect to earnings of domestic servants, farm labor and casual labor not in the course of the employer's business. This subsection shall not be construed to exempt such employees from the requirements of filing a declaration and a return of such earnings and the payment of tax thereon within the provisions of § 24-303 hereof.
[Ord. 208, 7/8/1985]
1.
It shall be the duty of the Income Tax Officer to collect and receive
the taxes, fines and penalties imposed by this Part. It shall also
be his duty to keep a record showing the amount received by him from
each person paying the tax and, if paid by such person in respect
to another person, the name of such other person and the date of such
receipt.
2.
The Income Tax Officer is hereby charged with the administration
and enforcement of the provisions of this Part and is hereby empowered,
subject to approval by the Middleburg Borough Council, to prescribe,
adopt, promulgate and enforce rules and regulations relating to any
matter pertaining to the administration and enforcement of this Part,
including provisions for the reexamination and correction of the declarations
and returns and of payments alleged or found to be incorrect or as
to which overpayment is claimed or found to have occurred, and to
prescribe forms necessary for the administration of this Part.
3.
The Income Tax Officer and agents designated in writing by him are
hereby authorized to examine the books, papers and records of any
person in order to verify the accuracy of the declaration or return,
or if no declaration or return was filed, to ascertain the taxes due.
Every person is hereby directed and required to give to the Income
Tax Officer or to any agents so designated by him the means, facilities
and opportunity for such examinations and investigations as are hereby
authorized.
4.
Any information gained by the Income Tax Officer his agents or by
any other official agent or employee of the Borough of Middleburg
as a result of any declarations, returns, investigations, hearings
or verifications required or authorized by this Part shall be confidential
and shall not be disclosed to any person except for official use in
connection with the administration or enforcement of this Part or
as otherwise provided by law.
5.
Any person aggrieved by any action of the Income Tax Officer shall
have the right of appeal as provided by law.
[Ord. 208, 7/8/1985]
1.
The Income Tax Officer may sue in the name of the Borough of Middleburg
for the recovery of taxes due and unpaid under this Part.
2.
Any suit brought to recover the tax imposed by this Part shall be
begun within five years after such tax is due or within five 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:
A.
When no declaration or return was filed by a person although a declaration
or return was required to be filed by him under the provisions of
this Part.
B.
Where a false or fraudulent declaration or return was filed with
the intent to evade tax.
C.
Where any person has deducted taxes under the provisions of this
Part and has failed to pay the amount so deducted to the Borough of
Middleburg.
[Ord. 208, 7/8/1985]
If, for any reason, the tax is not paid when due, interest at
the rate of 6% of 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 such tax, the person liable
therefor, in addition, shall be liable for the cost of collection
and interest and penalties herein imposed.
[Ord. 208, 7/8/1985]
The Income Tax Officer is hereby authorized to accept payment
of the amount of the tax claimed by the Borough of Middleburg in any
case where any person disputes the validity or the amount of the Borough
of Middleburg's claim for the tax. If it is thereafter judicially
determined by a court of competent jurisdiction that there has been
an overpayment to the Income Tax Officer, the amount of the overpayment
shall be refunded to the person who paid.
[Ord. 208, 7/8/1985]
1.
The tax imposed by this Part shall not apply:
A.
To any person as to whom it is beyond the legal power of the Borough
of Middleburg to impose the tax herein provided for under the Constitution
of the United States or the Constitution or the laws of the Commonwealth
of Pennsylvania.
B.
To any institution or organization operated for public religious
education or charitable purposes, to any institution or organization
not organized or operated for private profit or to a trust or a foundation
established for any of the said purposes.
C.
To the net profits of any corporation which is subject to the Pennsylvania
corporate net income tax or exempt from the Pennsylvania corporate
net income tax and any foreign corporation which is subject to the
Pennsylvania franchise tax or exempt from the Pennsylvania franchise
tax.
[Ord. 208, 7/8/1985; as amended by Ord. 295, 11/8/2005; and
by Ord. 323, 9/9/2014]
1.
Any person who fails, neglects or refuses to make any declaration
or return required by this Part; any employer who fails, neglects
or otherwise refuses to pay the tax deducted from his employees; any
person who refuses to permit the Income Tax Officer or any agent properly
designated by him to examine his books, papers and records; and any
person who makes any incomplete, false or fraudulent return to avoid
the payment of the whole or any part of the tax imposed by this Part
shall, upon conviction thereof before any District Justice, be sentenced
to pay a fine of not less than $250 nor more than $1,000 and costs
for each offense and, in default of payment of said fine and costs,
to be imprisoned for a period not to exceed 30 days.
2.
Any person who, except as permitted by the provisions of § 24-305, Subsection 4, divulges any information which is confidential under the provisions of said subsection shall, upon conviction thereof before any District Justice, be sentenced to pay a fine of not less than $250 nor more than $1,000 and costs for each offense and, in default of payment of said fine and costs, to be imprisoned for a period not exceeding 30 days.
