[Adopted 2-24-1953 by Ord. No. 238; amended in its entirety 11-5-1991 by Ord. No.
422 (Ch. 24, Part 1, of the 1993 Code)]
The provisions of Section 6913 of the Local Tax Enabling Act,
P.L. 1257, No. 511, December 31, 1965, 53 P.S. §§ 6901
through 6924 (1982), as hereafter amended, supplemented, modified
or reenacted by the General Assembly of Pennsylvania,[1] are incorporated herein by reference thereto; except to
the extent that options are provided in said Section 6913, this article
designates the option selected, and except as and where hereinafter
specifically provided otherwise.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
A.
A tax for the general revenue purposes of 1/2% is hereby imposed
on:
B.
Imposition of tax on nonresidents. A tax for the general revenue
purposes of 1/2% is hereby imposed on:
(1)
Salaries, wages, commissions and other compensation earned or paid
after January 1 of any year by nonresidents of the Borough of Muncy
for work done or services performed or rendered in the Borough of
Muncy; and on
(2)
Net profits earned after January 1 of any year, of businesses, professions
or other activities conducted in the Borough of Muncy by nonresidents.
C.
The tax levied under Subsections A(1) and B(1) of this section shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to any person who is employed by or renders services to him. The tax levied under Subsections A(2) and B(2) of this section will relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or proprietor, either individually or in association with some other person or persons.
A.
Every taxpayer whose net profits are subject to the tax imposed by
this article shall file a declaration of his net profits for the current
year and shall pay the tax due thereon in one annual installment,
all as provided in the Local Tax Enabling Act, 53 P.S. § 6924.502.
B.
Every taxpayer whose earnings are subject to the tax imposed by this
article shall make and file final returns and pay to the officer the
balance of the tax due, as provided in the Local Tax Enabling Act,
53 P.S. § 6924.502.
C.
Every taxpayer whose earnings are not subject to collection at the
source, shall make and file with the officer annual returns and shall
pay the amount of tax shown as due on such returns on or before April
15 of the year following the current year, all as provided in the
Local Tax Enabling Act, 53 P.S. § 6924.502.
D.
The office is hereby authorized to provide by regulation, subject
to the approval of the Borough Council, that the return of an employer
or employers, showing the amount of tax deducted by said employer
or employers from the salaries, wages, or commissions of any employee,
and paid by him or them to the officer shall be accepted as the return
required of any employee whose sole income, subject to the tax or
taxes under this article, is such salary, wages or commissions.
Every employer having an office, factory, workshop, branch,
warehouse, or other place of business within the Borough of Muncy
who employs one or more persons, other than domestic servants, for
a salary, wage, commission or other compensation, shall register with
the officer, deduct the tax imposed by this article on the earned
income of his employee or employees and shall make and file quarterly
returns and final returns and pay quarterly to the officer the amount
of taxes deducted, all as provided in the Local Tax Enabling Act,
53 P.S. § 6924.501.
The Earned Income Tax Officer shall be selected from time to
time by resolution of, and shall receive such compensation for his
services and expenses as determined from time to time by the Borough
Council. Such officer shall have the powers and duties, and shall
be subject to the penalties as provided in the Local Tax Enabling
Act, 53 P.S. § 6924.510.
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 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 or resolution, 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 article or resolution, shall, upon conviction therefore
before any Magisterial District Judge or court of competent jurisdiction,
be sentenced to pay a fine of not more than $300 for each offense,
and costs, and/or to be imprisoned for a period not exceeding 90 days.
B.
Any person who divulges any information which is confidential under
the provisions of this article or resolution, shall, upon conviction
therefore before any Magisterial District Judge or court of competent
jurisdiction, be sentenced to pay a fine of not more than $300 for
each offense, and costs, and/or to be imprisoned for a period not
exceeding 90 days.
C.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this article or
resolution.
D.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this article or resolution
shall not excuse him from making such declaration or return.
