Employers with 50 employees or more shall electronically file
their Local Earned Income Tax Quarterly Forms and Emergency Municipal
Services Tax Forms with the Municipality of Monroeville.
The Monroeville Tax Office shall make available the Earned Income
Tax Quarterly Electronic Filing File Layout, Emergency Municipal Services
Tax Electronic Filing File Layout, and instructions on how to file
said credentials. The file layout and instructions shall be available
to the public at the Monroeville Tax Office and their official internet
website known as "http://www.monroeville.pa.us".
Upon receipt of an electronic return, the Monroeville Tax Office
shall generate an electronic receipt which will be e-mailed to the
employer as evidence of their proof of filing.
The Earned Income and Net Profits Tax Rules and Regulations
shall be amended to reflect this electronic filing requirement for
employers with 50 employees or more.
The aforementioned electronic filing requirement shall be enforced
in all jurisdictions which have commissioned or appointed the Monroeville
Tax Office as its EIT and/or EMS Administrator.
This shall become effective for third quarter reporting due
October 31, 2007.
The Tax Collector upon request from an affected taxpayer may
exempt the taxpayer from the electronic filing requirement where it
can be proven that the costs are excessive or other compelling reasons
exist to grant an exemption. The exemption is for one year which may
be extended by the Tax Collector following a year-to-year review.
Whoever fails to comply with the provisions of this article,
including but not limited to the registration requirement, or makes
any false or untrue statement on his registration or tax return or
who refuses to permit inspection of the books, records or accounts
of any business in his custody when the right to make such inspection
by the Tax Collector is requested and whoever fails or refuses to
file a return required by this article shall, upon conviction in any
court of competent jurisdiction, be sentenced to pay a fine of not
more than $600, plus costs of prosecution for each offense and, in
default of payment of said fine and costs, be imprisoned in Allegheny
County Jail for a period not exceeding 30 days for each offense. Where
the taxpayer is a firm or association, the fine or penalty may be
imposed upon any of the partners or members thereof and, in the case
of corporations, upon any of the officers thereof. Each day on which
any person violates this article shall be considered as a separate
offense and shall be punishable as such as hereinbefore provided.