[Ord. 208, 7/8/1985]
The definitions contained in Section 13 of the Local Tax Enabling Act (53 P.S. § 6913) shall apply in the administration and interpretation of this Part.
[Ord. 208, 7/8/1985]
A tax for general revenue purposes of 1% is hereby imposed on the following:
A. 
Salaries, wages, commissions and other compensation earned by residents of the Borough of Middleburg during the taxable period.
B. 
Salaries, wages, commissions and other compensation earned by nonresidents of the Borough of Middleburg during the taxable period.
C. 
Net profits earned by residents of the Borough of Middleburg during the taxable period.
D. 
Net profits earned by nonresidents of the Borough of Middleburg, in the Borough of Middleburg, during the taxable period.
[Ord. 208, 7/8/1985]
1. 
Every taxpayer who, during the taxable period, can reasonably be expected to earn net profits or earnings not subject to the provisions of § 24-304 relating to collection at source shall make and file with the Income Tax Officer, on a form prescribed by the Income Tax Officer, a declaration setting forth the amount of net profits anticipated by him for such taxable period subject to tax, the amount of the estimated tax imposed thereon by this Part and such other relevant information as the Income Tax Officer may require.
2. 
The declaration of estimated tax shall be filed and the tax shall be paid at the following times:
A. 
If the said net profits or earnings can reasonably be expected on or before the 15th day of April, the taxable period, the taxpayer shall file a declaration on or before the said day and shall pay the estimated tax shown thereon in equal quarterly installments on or before the said 15th day of April and on or before the 15th day of the following July, October and January.
B. 
If the said net profits or earnings cannot reasonably be expected on or before the 15th of April, the taxable period, but can reasonably be expected subsequent to said date, the taxpayer shall file his declaration on or before the first of said remaining quarterly installment dates on which the taxpayer can first reasonably be expected to earn such net profits or earnings and shall pay the estimated tax shown thereon in equal installments on or before the remaining quarterly installment dates.
C. 
If the taxpayer elects to file a declaration on a fiscal-year basis different from the taxable period, setting forth his estimated net profits or earnings for a period included in the taxable period, then, in lieu of his filing his declaration and making payments thereon at the times set forth in Subsection 2A or B immediately hereinabove, he may pay the quarterly installments of the estimated tax according to the declaration filed for the portion of the taxable period included in said fiscal year and, on or before the 105th day after the close of the fiscal year, file a declaration of the estimated tax for the portion of the taxable period included in the said succeeding fiscal year and pay said tax in equal quarterly installments beginning with the due date of the filing and ending with the first quarterly installment due after the close of the taxable period.
3. 
Where the taxpayer has filed a declaration required hereinabove and shall thereafter reasonably be expected to earn during the taxable period additional net profits or earnings not subject to the collection at source or shall find that he has overestimated his net profits or earnings, he may file an amended declaration with the Income Tax Officer, setting forth such relevant information as the Income Tax Officer may require.
4. 
Every taxpayer who is required to file a declaration of estimated tax under the provisions of this section shall make and file with the Income Tax Officer, on a form prescribed by the Income Tax Officer, a final return showing all net profits or earnings during the taxable period, the total amount of tax due thereon, the amount of estimated tax paid under the provisions of this section, the amount of the tax that has been withheld pursuant to the provisions of § 24-304 and the balance of the tax due.
5. 
The final return shall be filed at the following times:
A. 
If the taxpayer's declaration is filed on a calendar-year basis, he shall file his final return on or before the 15th day of April after the close of such calendar year.
B. 
If the taxpayer's declaration is filed on a fiscal-year basis, he shall file his final return on or before the 105th day after the close of the fiscal year.
6. 
The percentage of the total net profits of any calendar or fiscal year of the taxpayer beginning or ending within the taxable year to which the tax imposed by this Part shall be applicable shall be equal to the same percentage of such total net profits as the number of days in any such year which such period bears to the total number of days in any such year.
7. 
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.
8. 
In the event of the death of a taxpayer during the taxable period, his personal representative or, in the absence of a personal representative, his heirs, as designated by the Pennsylvania Interstate Act of 1947, as amended, or as hereafter amended or supplemented, shall file his final return within 60 days after the taxpayer's death and pay the tax due or demand refund in the case of overpayment.
9. 
In the event the taxpayer's taxable net earned income consists solely of salary, wage, commission or other compensation, the tax on which has been withheld by his employer and returned to the Income Tax Officer, such taxpayer shall be relieved of the necessity of filing a return.
10. 
The final return shall include net profits and earnings taxable under any other ordinances of the said Borough of Middleburg for the same calendar or fiscal year so that but one inclusive return shall be filed by every taxpayer for any one calendar or fiscal year.
[Ord. 208, 7/8/1985]
1. 
Every employer within the Borough of Middleburg who employs one or more persons on a salary, wage, commission or other compensation basis shall deduct, at the time of the payment thereof, the tax imposed by this Part on the earnings due his employee or employees, and, within 30 days after the 30th day of March of the taxable period and within 30 days after each quarter of a year thereafter, shall make and file a return with the Income Tax Officer, on a form prescribed by the Income Tax Officer, setting forth the tax as so deducted and such other relevant information as the Income Tax Officer may require, and shall pay to the Borough of Middleburg the amount of the taxes so deducted.
2. 
On or before the 31st day of January after the taxable period, every such employer shall make and file with the Income Tax Officer, on a form prescribed by the Income Tax Officer:
A. 
A return showing the total amount of earnings of his employee or employees during the portion of the preceding calendar year ending December 31 and embraced within the taxable period, the total amount of tax deducted and the total amount of tax paid to the Borough of Middleburg.
B. 
A return for each employee, showing the total amount of the employee's earnings during the portion of the preceding calendar year ending December 31 and embraced within the taxable period, the amount of tax deducted therefrom, the employee's social security number, name and address and such other relevant information as the Income Tax Officer may require. Such employer, on or before January 31 of each of the said years, shall furnish a copy of such information to the employee named in the return.
Said return shall include the earnings taxable under any other ordinance of the Borough of Middleburg for the same calendar year so that one return shall be filed by the employer for any one calendar year.
3. 
Every employer who discontinues business prior to the close of the taxable year shall, within 30 days after the discontinuance of business, file the returns hereinabove required and pay the taxes due. Where the discontinuance of business is due to the death of the employer, his personal representative or, in the absence of a personal representative, his heirs, as designated by the Pennsylvania Interstate Act of 1947, as amended, or as hereafter amended or supplemented, shall, within 60 days after the death of the employer, file his return and pay the tax due or demand a refund in the case of overpayment.
4. 
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 Part relating to the filing of declarations and returns.
5. 
If an employer makes a deduction of taxes required by this section, the amount deducted shall constitute in the hands of such employer a trust fund held for the account of the Borough of Middleburg as beneficial owner thereof, and the employee from whose earnings such tax was deducted shall be deemed to have paid such tax.
6. 
The withholding of taxes from earnings and the payment and return thereof by the employer under the provisions of this section shall not be required with respect to earnings of domestic servants, farm labor and casual labor not in the course of the employer's business. This subsection shall not be construed to exempt such employees from the requirements of filing a declaration and a return of such earnings and the payment of tax thereon within the provisions of § 24-303 hereof.
[Ord. 208, 7/8/1985]
1. 
It shall be the duty of the Income Tax Officer to collect and receive the taxes, fines and penalties imposed by this Part. It shall also be his duty to keep a record showing the amount received by him from each person paying the tax and, if paid by such person in respect to another person, the name of such other person and the date of such receipt.
2. 
The Income Tax Officer is hereby charged with the administration and enforcement of the provisions of this Part and is hereby empowered, subject to approval by the Middleburg Borough Council, to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this Part, including provisions for the reexamination and correction of the declarations and returns and of payments alleged or found to be incorrect or as to which overpayment is claimed or found to have occurred, and to prescribe forms necessary for the administration of this Part.
3. 
The Income Tax Officer and agents designated in writing by him are hereby authorized to examine the books, papers and records of any person in order to verify the accuracy of the declaration or return, or if no declaration or return was filed, to ascertain the taxes due. Every person is hereby directed and required to give to the Income Tax Officer or to any agents so designated by him the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
4. 
Any information gained by the Income Tax Officer his agents or by any other official agent or employee of the Borough of Middleburg as a result of any declarations, returns, investigations, hearings or verifications required or authorized by this Part shall be confidential and shall not be disclosed to any person except for official use in connection with the administration or enforcement of this Part or as otherwise provided by law.
5. 
Any person aggrieved by any action of the Income Tax Officer shall have the right of appeal as provided by law.
[Ord. 208, 7/8/1985]
1. 
The Income Tax Officer may sue in the name of the Borough of Middleburg for the recovery of taxes due and unpaid under this Part.
2. 
Any suit brought to recover the tax imposed by this Part shall be begun within five years after such tax is due or within five 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. 
When no declaration or return was filed by a person although a declaration or return was required to be filed by him under the provisions of this Part.
B. 
Where a false or fraudulent declaration or return was filed with the intent to evade tax.
C. 
Where any person has deducted taxes under the provisions of this Part and has failed to pay the amount so deducted to the Borough of Middleburg.
[Ord. 208, 7/8/1985]
If, for any reason, the tax is not paid when due, interest at the rate of 6% of 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 such tax, the person liable therefor, in addition, shall be liable for the cost of collection and interest and penalties herein imposed.
[Ord. 208, 7/8/1985]
The Income Tax Officer is hereby authorized to accept payment of the amount of the tax claimed by the Borough of Middleburg in any case where any person disputes the validity or the amount of the Borough of Middleburg's claim for the tax. If it is thereafter judicially determined by a court of competent jurisdiction that there has been an overpayment to the Income Tax Officer, the amount of the overpayment shall be refunded to the person who paid.
[Ord. 208, 7/8/1985]
1. 
The tax imposed by this Part shall not apply:
A. 
To any person as to whom it is beyond the legal power of the Borough of Middleburg to impose the tax herein provided for under the Constitution of the United States or the Constitution or the laws of the Commonwealth of Pennsylvania.
B. 
To any institution or organization operated for public religious education or charitable purposes, to any institution or organization not organized or operated for private profit or to a trust or a foundation established for any of the said purposes.
C. 
To the net profits of any corporation which is subject to the Pennsylvania corporate net income tax or exempt from the Pennsylvania corporate net income tax and any foreign corporation which is subject to the Pennsylvania franchise tax or exempt from the Pennsylvania franchise tax.
2. 
This section shall not be construed to exempt any person who is an employer from the duty of collecting the tax from the source of his employees and paying the amount collected to the Borough of Middleburg under the provisions of § 24-304 of this Part.
[Ord. 208, 7/8/1985; as amended by Ord. 295, 11/8/2005; and by Ord. 323, 9/9/2014]
1. 
Any person who fails, neglects or refuses to make any declaration or return required by this Part; any employer who fails, neglects or otherwise refuses to pay the tax deducted from his employees; any person who refuses to permit the Income Tax Officer or any agent properly designated by him to examine his books, papers and records; and any person who makes any incomplete, false or fraudulent return to avoid the payment of the whole or any part of the tax imposed by this Part shall, upon conviction thereof before any District Justice, be sentenced to pay a fine of not less than $250 nor more than $1,000 and costs for each offense and, in default of payment of said fine and costs, to be imprisoned for a period not to exceed 30 days.
2. 
Any person who, except as permitted by the provisions of § 24-305, Subsection 4, divulges any information which is confidential under the provisions of said subsection shall, upon conviction thereof before any District Justice, be sentenced to pay a fine of not less than $250 nor more than $1,000 and costs for each offense and, in default of payment of said fine and costs, to be imprisoned for a period not exceeding 30 days.