[Adopted 4-26-1978 as Ord. No. 20]
This Article shall be known as "The Straban
Township Net Profits and Earned Income Tax Ordinance."
[Amended 1-24-1994 by Ord. No. 49]
As used in this article, the words and phrases
defined in 53 P.S. § 6913, Subsection I, shall have the
meanings ascribed to them in said section.
[Amended 1-11-1993 by Ord. No. 46; 11-28-2011 by Ord. No.
2011-05]
A tax for general revenue purposes, at the rate
of 1%, is hereby imposed on net profits and earned income, as defined
by the Local Tax Enabling Act[1] (as amended from time to time) earned by residents of
Straban Township (with the exception of domestic servants and with
the exception of Maryland residents during such time as Maryland and
Pennsylvania maintain an agreement exempting Maryland residents) on
and after July 1, 1978, and thereafter. A tax for general revenue
purposes, at the rate of 1%, is hereby imposed on net profits and
earned income, as defined by the Local Tax Enabling Act (as amended
from time to time) earned by nonresidents of Straban Township (with
the exception of domestic servants and with the exception of Maryland
residents during such time as Maryland and Pennsylvania maintain an
agreement exempting Maryland residents) on and after January 1, 2012.
These levies shall continue in force and effect from year to year
without annual reenactment.
[1]
Editor’s Note: See 53 P.S. § 6924.101 et seq.
A.
Every taxpayer making net profits shall either:
(1)
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.
(2)
Make and file on or before April 15 of the current
year, 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.
B.
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.
C.
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 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.
D.
The officer is hereby 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.
E.
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.
A.
Annual earned income tax return. Every taxpayer shall,
on or before April 15 of the succeeding year, make and file with the
officer, on a form prescribed or approved by the officer, a final
return showing the amount of earned income received during the period
beginning January 1 of the current year and ending December 31 of
the current year, the total amount of tax due thereon, the amount
of tax 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 overpayment.
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 either:
(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 from 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.
(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 to the officer the amount of tax shown as due thereon.
A.
Every employer, having an office, factory, workshop,
branch, warehouse or other place of business within Straban Township,
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.
Every employer, having an office, factory, workshop,
branch, warehouse or other place of business within Straban Township,
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.
C.
Any employee 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 officer,
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.
D.
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 and 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, for purposes of this article.
E.
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.
Every employer who willfully or negligently fails
or omits to make the deductions required by this section shall be
liable for payment of the taxes which he was required to withhold
to the extent that such taxes have not been recovered from the employee.
G.
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 article relating to the filing of declarations and returns.
A.
The officer shall:
(1)
Collect and receive the terms, 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.
(3)
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 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 article. No rule or regulation of any kind
which is prescribed after the effective date of this article shall
be enforceable unless it has been approved by resolution by Straban
Township. A copy of such rules and regulations currently in force
shall be available for public inspection by the officer.
(4)
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)
Along with agents designated by him, 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 of taxpayer,
in order to verify the accuracy of any declaration or return or, if
no declaration or return was filed, to ascertain the tax due. Every
employer and every taxpayer and every person whom the officer reasonably
believes to be an employer or taxpayer is hereby directed and required
to give to the officer or to any agent designated by him the means,
facilities and opportunity for such examination and investigations
as are hereby authorized.
(6)
Establish different filing, reporting and payment
dates for taxpayers whose fiscal years do not coincide with the calendar
year.
(7)
Distribute, at least quarterly, earned income taxes
to Straban Township, which shall not be required to request the officer
to distribute the funds collected, but Straban Township shall at least
annually reconcile their receipts with the records of the officer
and return to or credit the officer with any overpayment. If the officer,
within one year after receiving a tax payment, cannot identify the
taxing jurisdiction entitled to a tax payment, he shall make payment
to the municipality from which the tax was collected.
B.
Any information gained by the officer, his agents
or by any other official or agent of Straban Township, 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.
The income tax officer shall receive such compensation
for his services and expenses as determined by agreement.
A.
The officer may sue in the name of Straban Township
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 no fraud suit shall be begun within six years, there
shall be no limitation.
(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 section, there shall be no limitation.
C.
This section shall not be construed to limit Straban
Township from recovering delinquent taxes by any other means provided
by this article.
D.
The officer may sue for recovery of an erroneous refund,
provided that 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 one-half of one percent (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.
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 employee or fails, neglects or refuses to deduct or withhold
the tax from his employee, 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 article
shall, upon conviction thereof before any Justice of the Peace, alderman
or magistrate or court of competent jurisdiction be sentenced to pay
a fine of not more than $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, or both.
B.
Any person who divulges any information which is confidential
under the provisions of this article shall, upon conviction thereof
before any Justice of the Peace, alderman or magistrate or court of
competent jurisdiction, be sentenced to pay a fine of not more than
$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,
or both.
C.
The penalties imposed under this section 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 article
shall not excuse him from making such declaration or return.
Taxpayers under this article shall be allowed
such credit or deduction from their liability for the tax imposed
by this article for taxes paid to other taxing authorities as is provided
by § 14 of Act No. 511 supra.[1]
[1]
Editor's Note: See 53 P.S. § 6914.
The Board of Supervisors, Straban Township,
shall from time to time appoint by resolution an officer to collect
and receive all taxes imposed by this article and to do all things
needful for the efficient administration and enforcement of all the
provisions herein and to set the rate of compensation for such services.
[Added 12-5-2005 by Ord. No. 2005-06]
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 York Adams Tax Bureau or other designated tax officer his
name and address and such other information as the Township may require.
B.
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 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 who has failed
to pay over the proper amount of tax to the taxing authority may be
required by the York Adams Tax Bureau or designated tax officer to
file his return and pay the tax monthly. In such cases, payments of
tax bill be made to the York Adams Tax Bureau or designated tax officer
on or before the last day of the month succeeding the month for which
the tax was withheld.
C.
Every employer shall deduct or withhold from employees,
exclusive of domestic servants and Maryland residents, at the following
rates:
D.
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 subdivision imposing the tax
upon such employee and the amount of tax paid to the York Adams Tax
Bureau or designated tax officer. Every employer shall furnish two
copies of the individual return to the employee for whom it is filed.
E.
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.
Every employer who willfully or negligently fails
or omits to make the deductions required by this section shall be
liable for payment of the taxes which he is required to withhold to
the extent that such taxes have not been recovered from the employee.
G.
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 article relating to the filing of declarations and returns.
H.
No employer shall be required to register, deduct
or withhold taxes, file returns or pay taxes with regard to domestic
servants or residents of Maryland.
[Added 12-5-2005 by Ord. No. 2005-06]
A.
The Township hereby approves and adopts the cost of
collection schedule, as provided in a resolution of the Township adopted
from time to time, to be imposed by the York Adams Tax Bureau, or
such other tax collection entity hereafter designated by the Township
for the collection of local taxes, upon any taxpayer whose taxes are
or become delinquent and/or remain due and unpaid.
B.
The York Adams Tax Bureau, or such other tax collection
entity designated by the Township, is authorized to retain such costs
of collection as set forth in the attached schedule in recovering
delinquent taxes and as permitted to be assessed to delinquent taxpayers
pursuant to law.
[Added 11-28-2011 by Ord. No. 2011-05]
From on and after January 1, 2012, the policies, procedures,
rules, requirements, and regulations for the administration and collection
of the earned income and net profits tax levied by the Township shall
be in accord with those policies, procedures, rules, requirements,
and regulations adopted by the Adams County Tax Collection Committee.
The policies, procedures, rules, requirements, and regulations of
the Adams County Tax Collection Committee, as they may be promulgated,
adopted, repealed, interpreted by the judicial branch, and/or amended
from time to time shall control the administration and collection
of the earned income and net profits tax levied by the Township thereafter.
[Added 11-28-2011 by Ord. No. 2011-05]
The selection of the York Adams Tax Bureau, as formed by the
joint action of the Adams County Tax Collection Committee and the
York County Tax Collection Committee, is confirmed as the designated
collector of earned income and net profits tax levied on or after
January 1, 2011, and on or before December 31, 2011, but uncollected
as of January 1, 2012. CENTAX is hereby confirmed as the designated
collector of earned income and net profits tax levied by the Township
on or after January 1, 2008, and before January 1, 2011, but uncollected
as of January 1, 2012.