[Adopted 2-13-2007 by Ord. No. 2387]
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.