[Ord. 83, 4/21/1966, § I; as amended by Ord. 418,
1/29/2014]
1.
ASSOCIATION
BUSINESS
CORPORATION
CURRENT YEAR
DOMICILE
EARNED INCOME
EMPLOYER
INCOME TAX OFFICER OR OFFICER
NET PROFITS
(1)
(2)
(3)
(4)
NONRESIDENT
PERSON OR INDIVIDUAL
PRECEDING YEAR
RESIDENT
SUCCEEDING YEAR
TAXPAYER
The following words and phrases, when used in this Part, shall have
the meanings ascribed to them in this section, 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 current period for which this 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 § 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, Part. I, Subpart. B, Article
V (relating to personal income tax), not including, however, wages
or compensation paid to individuals on active military service. 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.
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 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 § 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, Part I, Subpart B, Article
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:
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.
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 other, entity domiciled
in the taxing district.
The calendar year following 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.
[Ord. 83, 4/21/1966, § II]
The tax levied under this Part shall be applicable to earned
income received and to net profits earned in the period beginning
July 1 and ending December 31 of the current year, and the tax shall
continue in force on a calendar 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 Part.
[Ord. 83, 4/21/1966, § III]
1.
Net Profits.
A.
Every taxpayer making net profits for the current period July 1 to
December 31, 1966, shall pay to the officer the six-month payment
of tax due on or before April 15 of the succeeding year for the period
beginning July 1 and ending December 31 of the current year, or on
or before August 15 of the current year make and file with the officer
on a form prescribed or approved by the officer a declaration of his
estimated net profits during the period beginning July 1 and ending
December 31 of the current year and pay to the officer in two equal
quarterly installments the tax due thereon as follows: the first installment
at the time of filing the declaration, August 15, and the other installment
on or before January 15 of the succeeding year, respectively.
B.
Every taxpayer making net profits shall pay to the officer an annual
payment of tax due on or before April 15, of the succeeding year for
the period beginning January 1, and ending December 31, of the current
year, or on or before April 15 of the current year, make and file
with the officer on a form prescribed or approved by the officer,
a declaration of his estimated net profits during the period beginning
January 1, and ending December 31, 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 15, of the current year,
September 15, of the current year, and January 15, of the succeeding
year, respectively.
C.
It is herewith required that where the taxpayer elects to file a
declaration and quarterly payments, any taxpayer who first anticipates
any net profit 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.
D.
It is herewith required that every taxpayer making a declaration
of estimated net profits and quarterly payments of tax due on such
profits, 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 net profits earned 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 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 tax due
or shall make demand for refund or credit in the case of overpayment.
Any taxpayer may, in lieu of paying the fourth quarterly installment
of his estimated tax, elect to make and file with the officer on or
before January 31 of the succeeding year, the final return as hereinabove
required.
E.
The officer is herewith authorized to provide by regulation for the
making and filing of adjusted declarations of estimated net profits,
and for the payments 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.
F.
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.
2.
Earned Income.
A.
Annual Earned Income Tax Return.
(1)
It is herewith required that 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 July
1 of the current year and ending December 31 of the current year,
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. 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 over-payment.
(2)
For each year beginning with the year 1967, 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 then current year and ending December 31 of the then
current year, 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 the 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 over-payment.
B.
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 make and file with the officer on a form prescribed
or approved by the officer, a return on or before August 30 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 period July 1 through
December 31 of the current year. For each year beginning with the
year January, 1967, every taxpayer 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 then current year, July 31 of the then
current year, October 31 of the then 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 then current year, June 30 of the then current
year, September 30 of the then current year and December 31 of the
then 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 as due thereon.
[Ord. 83, 4/21/1966, § IV]
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, 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.
2.
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 ordinance on the earned income
due to his employee or employees, and shall on or before August 30
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 period July 1 through December
31 of the current year. 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. Any
employer who for two of the preceding 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.
3.
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 ordinance on the earned income
due to his employee or employees, and shall for the succeeding years,
beginning January 1, 1967, on or before April 30 of the then current
year, July 31 of the then current year, October 31 of the then 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 then current year, June 30 of the then
current year, September 30 of the then current year and December 31
of the then 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 subdivision 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. 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.
4.
On or before February 28 of the succeeding year, every employer shall
file with the officer:
A.
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 July 1 of the current year,
and ending December 31 of the current year, and shall for the succeeding
years beginning January 1, 1967, and thereafter, 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 then current year and ending
December 31 of the then current year.
B.
A return withholding statement for each employee employed during
all or any part of the period beginning July 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 subdivision 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.
Beginning January 1, 1967, and for each year thereafter a return withholding
statement for each employee during all or any part of the period beginning
January 1 shall set forth the items hereinbefore required in this
subsection.
5.
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.
6.
Except as otherwise provided in this Part, every employer who wilfully
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.
7.
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.
[Ord. 83, 4/21/1966, § V]
1.
It shall be the duty of the 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
or business paying the tax and the date of such receipt.
2.
Each officer, before entering upon his official duties shall give
and acknowledge a bond to the Township. If the Township shall by resolution
designate any bond previously given by the officer as adequate, such
bond shall be sufficient to satisfy the requirements of the Act.
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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.
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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.
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Each such bond shall be taken in the name of the Township, and
shall be for the use of the Township, 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.
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The Township, or any person may sue upon the said bond in its
or his own name for its or his own use.
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Each such bond shall contain the name or names of the surety
company or companies bound thereon. The Township 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.
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The Township 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 the Township 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.
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The Township shall designate the custodian of the bond required
to be given by the officer.
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3.
The officer charged with the administration and enforcement of the
provisions of this Part is hereby empowered 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 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 this Part. No
rule or regulation of any kind shall be enforceable unless it has
been approved by resolution of the Township. A copy of such rules
and regulations currently in force shall be available for public inspection.
4.
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.
5.
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 whom the officer reasonable 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.
6.
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 Part, shall be confidential, except for official purposes
and except in accordance with a proper judicial order, or as otherwise
provided by law.
7.
The officer is authorized to establish different filing, reporting
and payment dates for taxpayers whose fiscal years do not coincide
with the calendar year.
[Ord. 83, 4/21/1966, § VI]
The income tax officer shall receive such compensation for his
services and expenses as determined by the Township. In the case of
a single collector established pursuant to other sections of the Act,
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 agreements of 2/3 of all participating
political subdivisions, a different manner of sharing may be substituted.
[Ord. 83, 4/21/1966, § VII]
1.
The officer may sue in the name of the Township 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 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:
A.
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 Part, there shall be no limitation.
B.
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.
C.
In the case of substantial understatement of tax liability of 25%
or more and no fraud, suit shall be begun within six years.
D.
Where any person has deducted taxes under the provisions of this
Part, and has failed to pay the amounts so deducted to the officer,
or where any person has wilfully failed or omitted to make the deductions
required by this Part, there shall be no limitation.
E.
This section shall not be construed to limit the Township from recovering
delinquent taxes by any other means provided by the Act.
3.
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.
[Ord. 83, 4/21/1966, § VIII]
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 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.
[Ord. 83, 4/21/1966, § IX; as amended by Ord. 418,
1/29/2014]
1.
Any person who fails, neglects, or refuses to make any declaration
or return required by this Part, any employer who fails, neglects
or 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,
upon conviction thereof before any magisterial district judge, shall
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.
2.
Any person who divulges any information which is confidential under
the provisions of this Part, upon conviction thereof before any magisterial
district judge, shall 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 30 days.
3.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this Part.
4.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this Part shall not
excuse him from making such declaration or return.
[Ord. 83, 4/21/1966, § X]
1.
Payment of any tax to any political subdivision pursuant to an ordinance
or resolution passed or adopted prior to the effective date of this
Act 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 the Act.
2.
Payment of any tax on salaries, wages, commissions, other compensation
or on net profits of business, professions or other activities to
a political subdivision by residents thereof pursuant to an ordinance
or resolution passed or adopted under the authority of this Act shall
be credited to and allowed as a deduction from the liability of such
persons for any other like 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 the Act.
3.
Payment of any tax on income to any political subdivision by residents
thereof pursuant to an ordinance or resolution passed or adopted under
the authority of this Act 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 the Act.
4.
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 the Act, 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.
5.
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 the Act.
6.
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 state
or respective political subdivisions, but not in excess of the amount
previously paid for a concurrent period.
[Ord. 83, 4/21/1966, § XI]
No assessment may be made of any tax imposed under this Act
more than five years after the date on which such tax should have
been paid except where a fraudulent return or no return has been filed.
[Ord. 83, 4/21/1966, § XIII]
1.
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.
2.
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.
[Ord. 83, 4/21/1966, § XIV; as amended by Ord.
418, 1/29/2014]
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 spouse 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 spouse 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 spouse thereof and the amount of tax due. Upon
the presentation of such written notice and demand, it shall be the
duty of any such corporations, 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 cost of bookkeeping 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.
[Ord. 83, 4/21/1966, § XV]
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.
[Ord. 83, 4/21/1966, § XVI]
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 section
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.
[Ord. 83, 4/21/1966, § XVII]
1.
Except as otherwise provided in the case of any tax levied and assessed
upon earned income, the Township 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 the Act and
for the violations of the provisions of this Part passed under authority
of the Act.
2.
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 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.
[Added by Ord. No. 452, 2/27/2018[1]]
1.
ACTIVE VOLUNTEER
A.
B.
C.
APPLICATION
AUTHORIZED EARNED INCOME TAX COLLECTOR
COMMISSIONER
EARNED INCOME TAX
ELIGIBILITY PERIOD
EMERGENCY RESPONDER
EMERGENCY RESPONSE CALL
VOLUNTEER
Definitions. The following words and phrases when used in this section
shall have the meanings given to them in this section unless the context
clearly indicates otherwise.
An individual who volunteers at a volunteer fire company
and has satisfied the following conditions:
Completes the activities of the Volunteer Service Credit Program
set forth in Subsection 2;
Receives certification as an active volunteer by the Chief or
designee of a volunteer fire company; and
Receives approval as an active volunteer by Board of Supervisors
for the Township of North Fayette.
A form provided by the Township of North Fayette to a volunteer
applying for certification under the Volunteer Service Credit Program.
Jordan Tax Services, Inc., or the current regional earned
income tax collector.
The State Fire Commissioner of the commonwealth.
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
A volunteer who responds to an emergency call with the volunteer fire company listed under Subsection 2C.
Any emergency call to which a volunteer responds, including
travel directly from and to a volunteer's home, place of business
or other place where he/she shall have been when the call was received.
A member of a volunteer fire company.
[2]
Editor's Note: See 53 P.S. § 6901 et seq.
2.
Volunteer Service Credit Program.
A.
Establishment. The Township of North Fayette hereby establishes a
Volunteer Service Credit Program. The goal of the program is to encourage
membership and service in the community's volunteer fire companies.
B.
Program Criteria. The Board shall establish, by resolution, the annual
criteria that must be met to qualify for credits under the program
based on the following:
(1)
The number of emergency response calls to which a volunteer
responds.
(2)
The level of training and participation in formal training and
drills for a volunteer.
(4)
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of a volunteer
fire company.
(5)
The total number of years the volunteer has served.
C.
Eligible Entities. The Volunteer Service Credit Program is available
to residents of the municipality who are volunteers of the following
volunteer fire companies:
D.
Eligibility Period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period to qualify for the tax credits authorized under Subsection 3.
E.
Recordkeeping. The chief of each volunteer fire company listed under Subsection 2C shall keep specific records of each volunteer's activities in a service log to establish credits under the Volunteer Service Credit Program. Service logs shall be subject to audit/review by:
F.
Volunteer Application. On or before the second Monday in January of each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification provided by the Township of North Fayette to their chief or supervisor. The chief or supervisor shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, and shall forward said application to the Manager for the Township together with the notarized list required by Subsection 2G within the time frame specified herein.
G.
Notarized List. On or before the first Monday in February of each year, the chief, or supervisor, shall mail or hand deliver to the Manager for the Township a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program and applied for certification pursuant to Subsection 2F. The chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
H.
Municipal Review. The Manager for the Township shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. At the first regular meeting in March of each year, the Board for the Township of North Fayette shall approve or disapprove the volunteers that appear on the notarized list submitted by the chief or supervisor pursuant to Subsection 2F. All applicants approved by the Board for the Township of North Fayette shall be issued a tax credit certificate by the Manager for the Township.
I.
Appeal of Denial of Certification. A volunteer who is denied certification as an active volunteer shall have the right to request a hearing before Board within 30 days of the denial pursuant to the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the Local Agency Law.
J.
Official Tax Credit Register. The Township of North Fayette shall
keep an official tax credit register of all active volunteers that
were issued tax credit certificates. The Manager for the Township
shall issue updates, as needed, of the official tax credit register
to the following:
K.
Injured Volunteers.
(1)
An emergency responder that is injured during an emergency response call may be eligible for future tax credits. The injury must have occurred while responding to, participating in, or returning from an emergency response call with one of the entities listed under Subsection 2C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under Subsection 2F stating that his or her injury prevents him or her from performing duties to qualify as an active volunteer. In such a case, the injured emergency responder shall be deemed an active volunteer for that tax year.
(3)
An injured emergency responder shall annually submit the application required under Subsection 2F, along with updated documentation from a licensed physician stating that the injury still exists and prevents him or her from qualifying as an active volunteer. The injured emergency responder shall again be deemed an active volunteer for that tax year. An injured emergency responder shall only be deemed an active volunteer for a maximum of five consecutive tax years.
3.
Earned Income Tax Credit.
A.
Tax Credit. Each active volunteer who has been certified under the
Township of North Fayette Volunteer Service Credit Program shall be
eligible to receive a tax credit of up to $300 of the earned income
tax levied by the Township of North Fayette. When an active volunteer's
earned income tax liability is less than the amount of the tax credit,
the tax credit shall equal the individual's earned income tax liability.
B.
Claim. An active volunteer with a tax credit certificate may claim
a tax credit on his (or her) Township of North Fayette earned income
tax liability when filing a final return for the preceding calendar
year with the authorized earned income tax collector.
C.
Rejection of Tax Credit Claim.
(1)
The tax officer shall reject a claim for a tax credit if the
taxpayer is not on the official tax credit register issued by the
Manager for the Township.
4.
5.
Penalties for False Reporting.
A.
Any individual who knowingly makes or conspires to make a false report
in an application for certification under this section commits a misdemeanor
of the first degree punishable by a fine of $2,500.
B.
Any individual who knowingly provides or conspires to provide false
information that is used to compile a service log under this section
commits a misdemeanor of the first degree punishable by a fine of
$2,500.
[1]
Editor's Note: This ordinance is effectively retroactively
to 1-20-2017.
