[HISTORY: Adopted by the City Council of the City of Harrisburg
by Ord. No. 17-1983. Amendments noted where applicable.]
CROSS-REFERENCES
General code penalty: see Ch. 1-301.
It shall be the duty of the Business Administrator or the Tax
Enforcement Administrator or other duly appointed designee to see
to the proper enforcement of the provisions of this code, and the
Business Administrator or designated official shall have the power,
in the name of the City, to institute proceedings against any or all
persons for the collection of any taxes or license fees or for violation
of any of the provisions of this code. If such suits be by process
of summary conviction, in addition to the requirements for normal
service and notice and in accordance with the police powers authorized
by Rules 51 and 52 of the Pennsylvania Rules of Criminal Procedure,
the Business Administrator, the Tax Enforcement Administrator or any
duly appointed designee acting within the scope of employment may
issue an immediate citation for violations of those sections for which
summary criminal proceedings are authorized.
[Ord. No. 33-1993]
A.
Administrative penalty.
(1)
If any person fails to pay, when due, a tax owed under this
Code, a penalty of 30% of the amount of tax due and unpaid shall be
added thereto for any delinquency lasting in duration for up to one
year, and an additional 15% per year for any delinquency exceeding
one year in duration, and interest shall accrue at an annual rate
of 12%.
[Amended 1-22-2013 by Ord. No.
1-2013]
(2)
Any person who fails to file a declaration of estimated tax
return as required by the provisions of any tax imposed in Part 7,
or any person who files a false declaration of estimated tax or a
false return, upon determination of the Tax Enforcement Administrator,
may have his or her license or permit revoked.
[Amended 4-9-2013 by Ord. No. 3-2013]
(3)
The Tax Enforcement Administrator shall serve or cause to be
served upon such person a written notice stating the nature of the
violation and requiring compliance within 30 days of the date of the
notice.
(4)
The individual who is being charged with such noncompliance
has the right to appeal such decisions to the Business Administrator.
(5)
Decisions of the Business Administrator are deemed final for
the purpose of appeal.
B.
Civil penalty. Any person who fails to obtain a permit and/or license,
or fails to collect and/or remit any tax due, or fails to file complete
and correct reports or returns when due, knowingly makes a false or
fraudulent report or violates or attempts to violate any provisions
of this code may be assessed a civil penalty of not more than $500
per day of violation. Each twenty-four-hour period during which a
violation continues shall be considered a separate and distinct offense
under this provision and is punishable as such.
C.
Criminal penalty.
(1)
Any person who fails to obtain a permit and/or license; fails
to collect and/or remit any tax due; fails to file complete and correct
reports or returns when due; knowingly makes a false or fraudulent
report; or violates or attempts to violate any provision of this code
may be served by the Business Administrator, Tax Enforcement Administrator
or duly appointed designee, acting within the scope of employment,
a citation for violations of those ordinances for which summary criminal
proceedings are authorized in accordance with the police power under
Rule 51 of the Pennsylvania Rules of Criminal Procedure.
(2)
Such a person shall, upon summary conviction before any Magisterial
District Judge, be fined not more than $600 for any one offense, recoverable
with costs, or imprisoned not more than 90 days, or both. Each day
that a violation continues shall be deemed a separable offense punishable
by like fine or penalty. Any fine or penalty hereunder shall be in
addition to the ten-percent unpaid tax penalty and any other fine
or penalty levied hereunder or under any other applicable law.
D.
Auditing requirements.
(1)
The Business Administrator or designee is hereby authorized
to examine the books, papers and records of any person or persons
subject to or supposed to be subject to one or more taxes imposed
by this Title 5 in order to verify the accuracy of the declaration
or return made or, if no declaration or return is made, ascertain
the tax due. An accountant or certified accounting professional or
firm may be retained to perform such an audit. Any cost to the City
to conduct such an audit shall be assessed upon the subject if any
amount is found due and owing to the City and shall be collectable
in the same manner as taxes or, if no tax is due, in the manner of
any obligation owed the City.
(2)
Any person who is in possession of an amusement permit shall
produce, at the place designated within 10 days, all records for inspection
requested by the Business Administrator or his or her designee. Failure
to do so will constitute a violation which is subject to the above
penalties.
