[Adopted 6-18-1985 by Ord. No. 309 as Art. 333 of the 1985
Codified Ordinances]
As used in this article, unless the context clearly indicates
a different meaning, the following words shall have the meanings set
forth below:
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 the tax is levied.
The place where one lives and has his/her permanent home
and to which he/she has the intention of returning whenever he/she
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 voluntarily
fixed place of habitation of a person, 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/her 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.
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his/her
personal representative for services rendered, whether directly or
through an agent, and whether in cash or in property, not including,
however, wages or compensation paid to persons on active military
service, periodic payments for sickness and disability other than
regular wages received during a period of sickness, disability or
retirement, or payments arising under workers' compensation acts,
occupational disease acts and similar legislation, or payments commonly
recognized as old age benefits, retirement pay or pensions paid to
persons retired from service after reaching a specific age or after
a stated period of employment, or payments commonly known as public
assistance, or unemployment compensation payments by any governmental
agency, or payments to reimburse expenses, or payments made by employers
or labor unions for wage and salary supplemental programs, including
but not limited to programs covering hospitalization, sickness, disability
or death, supplemental unemployment benefits, strike benefits, Social
Security and retirement.
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.
The person, public employee or private agency designated
by the 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, after provision for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis in accordance with the accounting system used
in such business, profession or other activity, but without deduction
of taxes based on income.
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.
[Amended 7-19-2001 by Ord. No. 388]
A tax at the rate of five mills on each dollar is hereby imposed
on all earned income and net profits, as defined herein, earned by
residents of the Township and on all earned income and net profits
earned by nonresidents of the Township for work done or services performed
or rendered in the Township.
[Added 7-19-2001 by Ord. No. 388]
Persons whose total income from all sources is less than $5,000
per annum are hereby exempted from this tax.
A.
Net profits.
(1)
Every taxpayer making net profits shall on or before April 15 of
each year make and file with the officer on a form prescribed by the
officer a declaration of his/her 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.
(2)
On or before April 15 of the succeeding year every taxpayer shall
make and file a final return on a form prescribed by the officer showing
the amount of net profits earned, the total amount of tax due 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 the tax
due or shall make demand for refund or credit in the case of overpayment.
B.
Earned income. 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.
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 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/her 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 the 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/her
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.
B.
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/her 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 showing a 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 such 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.
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.
E.
Except as otherwise provided, 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/she was required to withhold
to the extent that such taxes have not been recovered from the employee.
F.
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 the provisions
relating to the filing of declarations and returns.
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/her
duty to keep a record showing the amount received by him/her from
each person or business paying the tax and the date of such receipt.
B.
Each officer, before entering upon his/her 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 this subsection.
(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/her clerks, assistants and appointees of all trusts confided
in him/her by virtue of his/her office, upon the faithful execution
of all duties required by him/her by virtue of his/her 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/her by virtue of his/her office and upon the delivery to his/her
successor or successors in office of all books, papers, documents
or other official things held in right of his/her 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.
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 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 article.
No rule or regulation of any kind shall be enforceable unless it has
been approved by the Board of Commissioners of the Township. 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/her 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 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/her the means, facilities and opportunity for such
examination and investigations as are hereby authorized.
F.
Any information gained by the officer or his/her 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.
A.
The officer may sue in the name of the 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/her 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.
(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.
This section shall not be construed to limit the Township from recovering
delinquent taxes by any other means provided by law.
D.
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 such tax, and an additional
penalty of .5% 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.
Whoever 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/her employees or fails,
neglects or refuses to deduct or withhold the tax from his/her employees;
whoever refuses to permit the officer or any agent designated by him/her
to examine his/her 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/her 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
be fined not more than $500 for each offense and costs, and, in default
of payment of said fine and costs, shall be imprisoned for a period
not exceeding 30 days.
[Amended 7-19-2001 by Ord. No. 388]
B.
Whoever divulges any information which is confidential under the
provisions of this article shall be fined not more than $500 for each
offense and costs, and, in default of payment of said fine and costs,
shall be imprisoned for a period not exceeding 30 days.
[Amended 7-19-2001 by Ord. No. 388]
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/her from making such declaration or return.
