[Ord. 367, 6/17/1970, § 1]
1.
ASSOCIATION
BUSINESS
CORPORATION
CURRENT YEAR
DOMICILE
EARNED INCOME
EARNED INCOME TAX COLLECTOR
EMPLOYER
NET PROFITS
NONRESIDENT
PERSON OR INDIVIDUAL
PRECEDING YEAR
RESIDENT
SUCCEEDING YEAR
TAXPAYER
The following terms shall have, for the purpose of this Part 2, the meanings ascribed to them in this § 201:
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 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.
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for service 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 workmen's compensation acts occupational
disease acts and similar legislation, or payments commonly recognized
as old age benefits, retirement pay or pension 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 made 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.
Person, public employee or private agency designated by the
Commissioners of West Norriton Township to collect and administer
the tax on earned income and net profits.
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 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 of West Norriton Township.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in West Norriton Township.
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.
2.
In this Part 2, the singular shall include the plural, and the masculine
shall include the feminine and the neuter.
[Ord. 367, 6/17/1970, § 2]
A tax for general Township purposes of 1% is hereby imposed
on the following:
1.
Salaries, wages, commissions and other compensation earned on and
after August 1, 1970, by residents of West Norriton Township and on
nonresidents of West Norriton Township, within the confines of the
Township.
2.
Net profits, earned on and after August 1, 1970, of businesses, professions
and other activities conducted by residents of West Norriton Township
and by nonresidents of West Norriton Township within the confines
of the Township.
3.
The tax levied under this Part 2 shall be applicable to earned income
received and to net profits earned by residents of West Norriton Township,
and by nonresidents of West Norriton Township, within the confines
of the Township, who are owners of any business, profession or enterprise
carried on either individually or in association with other person
or persons for the period commencing August 1, 1970, and ending December
31, 1970, or for the taxpayers' fiscal year beginning in the
current year, and the tax shall continue in force thereafter on a
calendar-year basis or a taxpayers' fiscal year basis without
annual reenactment, unless the rate of tax is subsequently changed.
The Township may, by ordinance, change the rate. Such rate change
shall become effective on the date specified in the ordinance.
[Ord. 367, 6/17/1970, § 3; as amended by Ord. 371,
9/30/1970, §§ 1-9]
1.
Net Profits, 1970.
A.
Every taxpayer making net profits shall, on or before October 31,
1970, 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 August 1, 1970, and ending December 31, 1970,
and pay to the officer in two installments the tax due thereon as
follows: the first installment at the time of filing the declaration
and the second installment on or before April 15, 1971.
B.
Every taxpayer shall, on or before April 15, 1971, 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 August 1, 1970, and ending December 31, 1970, the
total amount of tax due thereon and the total amount of tax paid thereon.
At the time of filing the 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.
C.
The officer is authorized to provide by regulation for the making
and filing of adjusted declarations of estimated net profits, and
for the payment 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.
D.
Every taxpayer who discontinues business prior to December 31, 1970,
shall, within 30 days after the discontinuance of business, file his
return as hereinabove required and pay the tax due.
2.
Net Profits Subsequent to 1970.
A.
Every taxpayer making net profits for the years subsequent to 1970
shall, on or before April 30 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 July 31 of the current year, October
31 of the current year, and April 15 of the succeeding year respectively.
B.
Any taxpayer who first anticipates any net profit after April 30
of the current year shall make and file the declaration hereinabove
required on or before July 31 of the current year, or October 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.
D.
The officer is authorized to provide by regulation for the making
and filing of adjusted declarations of estimated net profits and for
the payment 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.
3.
Earned Income, 1970.
A.
Earned Income Tax Return for the Period August 1, 1970, to December
31, 1970. 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 August 1, 1970, and ending December
31, 1970, 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 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.
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 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 commencing
August 1, 1970, and ending December 31, 1970, 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.
4.
Earned Income Subsequent to 1970.
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.
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
1 of the succeeding year, setting forth the aggregate amount of his
earned income not subject to withholding 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.
[Ord. 367, 6/17/1970, § 4]
1.
Every employer having an office, factory, workshop, branch, warehouse,
or other place of business within West Norriton 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.
2.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business or employment 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 Part 2 on the earned income
due to his employee or employees, and shall, on or before October
31, 1970, and January 31, 1971, file a return and pay to the officer
the amount of taxes deducted from the preceding two-month period ending
September 30, 1970, and the preceding three-month period ending December
31, 1970, respectively; and shall thereafter for the succeeding years
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 each succeeding year, file a return and pay to the officer the
amount of taxes deducted during the preceding three-month period 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 the employer, shall show the name and social
security number of each such employee, the earned income of such employee
during the period from August 1, 1970, to September 30, 1970, and
from October 1, 1970, to December 31, 1970; and for the succeeding
years the earned income of such employee during such three-month periods,
the tax deducted therefrom, the political subdivision imposing the
tax upon such employee, the total earned income of all such employees
during the periods as above set forth, and the total tax deducted
therefrom and paid with the return.
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Any employer who, for the period from August 1, 1970, to December
31, 1970, 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,
and any employer for the years subsequent to December 31, 1970, 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,
payment 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.
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3.
On or before February 28 of the succeeding year, every employer shall
file with the officer:
A.
A 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 August 1, 1970, and ending December 31, 1970,
and, in the succeeding years, 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 August 1, 1970, and ending
December 31, 1970, and for subsequent years 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, all of which return withholding statements shall set 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.
4.
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.
5.
Every employer who willfully or negligently fails or omits to make
the deductions required by this § 204 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.
[Ord. 367, 6/17/1970, § 5]
1.
The office of Earned Income Tax Collector, herein also called "officer,"
is hereby created by this Part 2, and West Norriton Township shall,
from time to time, by separate ordinance, appoint a person or company
to administer the provisions of this taxing ordinance who will be
designated as the "Earned Income Tax Collector" or "officer."
2.
It shall be the duty of the officer to collect and receive the taxes,
fines and penalties imposed by this Part 2. 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.
Each officer, before entering upon his official duties, shall give and acknowledge a bond to West Norriton Township. If West Norriton 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 3.
A.
Each bond shall be joint and several, with one or more corporate
sureties which shall be surety companies authorized to do business
in the Commonwealth of Pennsylvania and duly licensed by the Insurance
Commissioner of this Commonwealth.
B.
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 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.
C.
Each such bond shall be taken in the name of West Norriton Township,
and shall be for the use of West Norriton 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 a
case of a breach of any of the conditions thereof by the acts or negligence
of the principal on the bond.
D.
West Norriton Township or any person may sue upon the said bond in
its or his own name for its or his own use.
E.
Each bond shall contain the name or names of the surety company or
companies bound thereon. West Norriton 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.
F.
West Norriton 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
West Norriton 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.
G.
West Norriton Township shall designate the custodian of the bond
required to be given by the officer.
4.
The officer charged with the administration and enforcement of the
provisions of this Part 2 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 2, 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 the 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
2. No rule or regulation of any kind shall be enforceable unless it
has been approved by resolution of West Norriton Township. A copy
of such rules and regulations currently in force shall be available
for public inspection.
5.
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.
6.
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 any person whom the officer reasonably believes to be an employer
of a 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 investigation, as are hereby authorized.
7.
Any information gained by the officer, his agents, or by any other
official or agent of the taxing district, as a result of any declaration,
returns, investigations, hearings or verifications required or authorized
by this Part 2, shall be confidential, except for official purposes
and except in accordance with a proper judicial order, or as otherwise
provided by law.
8.
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. 367, 6/17/1970, § 6]
The Income Tax Officer shall receive such compensation for his
services and expenses as determined by the Board of Commissioners
of West Norriton Township from time to time. In the case of a single
tax collector established pursuant to Subsection (b) of § 10
of the Local Tax Enabling Act, the Township shall share in the compensation
and expenses of a single officer according to the proportionate share
that the total annual collections for each jurisdiction bear to the
total annual collection for all political subdivisions and the Norristown
Area School District in a single collection district, except that
with the agreement of two-thirds of all participating political subdivisions
and the School District, a different manner of sharing may be substituted.
[Ord. 367, 6/17/1970, § 7]
1.
The Earned Income Tax Collector may sue in the name of West Norriton
Township for the recovery of taxes due and unpaid under this Part
2.
2.
Any suit brought to recover the taxes imposed by this Part 2 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 2, there shall be no limitation.
B.
Where an examination of the declaration or return filed by any person,
or 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 there is no fraud, suit shall be begun within six years.
D.
Where any person has deducted taxes under the provisions of this
Part 2, and has failed to pay the amount so deducted to the officer,
or where any person has willfully failed or omitted to make the deductions
required by this Part 2, there shall be no limitation.
E.
This Part 2 shall not be construed to limit West Norriton Township
from recovering the delinquent taxes by any other means provided in
the Local Tax Enabling 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. 367, 6/17/1970, § 8]
If for any reason the tax is not paid when due, interest at
the rate of 6% on 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 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. 367, 6/17/1970, § 9; as amended by Ord. 524,
12/31/1991]
1.
Any person who fails, neglects, or refuses to make any declaration
or return required by this Part 2; 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
2 shall, upon conviction before any District Justice or court of competent
jurisdiction in the County in which the political subdivision imposing
the tax is located, be sentenced to pay a fine of not more than $500
for each offense, and costs, and, in default of the 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 2, shall, upon conviction thereof before
any District Justice 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 cost to be imprisoned for a
period not exceeding 30 days.
3.
The penalties imposed under this § 209 shall be in addition to any other penalty imposed by any other section of this Part 2.
4.
The failure of any person to receive or procure forms required for
making the declarations or returns required by this Part 2 shall not
excuse him from making such declarations or returns.
[Ord. 367, 6/17/1970, § 10]
This Part 2 shall not apply to: personal property or persons to whom or which is beyond the legal power of the Township to impose the tax herein provided; the net profits of any institution, organization, trust, association or foundation operated for public, religious, educational or charitable purposes; provided that this § 210 shall not operate to relieve or exempt any such entity from collection at source of earned income of its employees and remittance of such collections to the officer.
[Ord. 367, 6/17/1970, § 11]
This Part 2 shall become effective the first day of August,
A.D. 1970, for the period August 1, 1970, to December 31, 1970, and
for all calendar years thereafter.
