[Ord. 493, 5/8/1968,
Article 1]
The following words and phrases when used in this Part 4 shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning.
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; provided,
however, as used herein "current year" shall during 1968 refer only
to the period beginning July 1, 1968, and ending December 1, 1968.
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 services 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 of
payments arising under workmen's compensation acts, occupational disease
acts and similar legislation, or payments commonly recognized as old
age benefits, retirement pay or pensions 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 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.
A person, public employee or private agency designated by
governing body 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 Borough Council of the Borough of Stroudsburg, Monroe
County, Pennsylvania.
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 the taxing district.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the taxing district.
The calendar year following the current year.
The Borough of Stroudsburg, Monroe County, Pennsylvania.
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.
[Ord. 493, 5/8/1968,
Article 2]
1.
A tax for general revenue purposes is hereby imposed at the rate
of 1% on the following:
A.
Earned income received in the current year by residents of the taxing
district.
B.
Earned income received in the current year within the taxing district
by nonresidents thereof.
C.
Net profits earned during the current year by residents of the taxing
district.
D.
Net profits earned during the current year within the taxing district
by non-residents thereof.
2.
The tax levied under this Part 4 shall be applicable to earned income
received and to net profits earned in the period beginning January
1, of the current year, and ending December 31, of the current year
or for taxpayer fiscal years beginning in the current year, except
that taxes imposed for 1968 shall become effective July 1, 1968, and
the tax shall continue in force on a calendar year or taxpayer fiscal
year basis, without annual reenactment, unless the rate of the tax
is subsequently changed. Regardless of the fiscal year of any taxpayer,
such taxpayer shall be liable for payment of the tax hereby imposed
from July 1, 1968. As used herein, the term "current year" shall during
1968 refer only to the period beginning July 1, 1968 and ending December
31, 1968.
[Ord. 493, 5/8/1968,
Article 3]
1.
Net profits. Except during 1968 every taxpayer making net profits
shall on or before April 15 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 June 15 of the current year, September
15 of the current year, and January 15 of the succeeding year, respectively.
2.
Except during 1968, any taxpayer who first anticipates any net profit
after April 15 of the current year, shall make and file the declaration
hereinabove required on or before June 15 of the current year, September
15 of the current year, or December 31 of the current year, whichever
of these dates next follows the date on which the taxpayer first anticipates
such net profit, any 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.
3.
For the year 1968, on or before September 15 every taxpayer making
net profits shall 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 July 1, and ending December 31, 1968,
and pay to the officer in two equal installments the tax due thereon
as follows: the first installment on or before September 15, 1968,
and the second installment on or before January 15, 1969.
4.
For the year 1968, any taxpayer who first anticipates any net profits
after September 15, 1968, shall make and file the declaration hereinabove
required on or before January 15, 1969, and pay to the officer the
tax due thereon on or before January 15, 1969.
5.
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, (July 1
in the year 1968) 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.
6.
Any taxpayer may, in lieu of paying the fourth quarterly installment
of his estimated tax, elect to make and file with the officer on or
before January 31 of the succeeding year, the final return as hereinabove
requested.
7.
The officer is hereby authorized to provide by regulation for the
making and filing of adjusted declarations of estimated net profits,
and for the payments 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.
8.
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.
9.
Earned income. 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 (July 1 in the year 1968), 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.
10.
Except during 1968, 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 31, of the succeeding year, setting forth the aggregate
amount of earned income not subject to withholding by him 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.
11.
For the short year beginning July 1, 1968, and ending December 31,
1968, the aforesaid requirements pertaining to the filing of quarterly
returns and to the payment of tax due thereon, the filing and payment
of dates shall be October 31, 1968, and January 31, 1969.
[Ord. 493, 5/8/1968,
Article 4]
1.
Every employer having an office, factory, workshop, branch, or warehouse
or other place of business within the taxing jurisdiction 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, or within 15 days
after the effective date of this ordinance, whichever shall first
occur, 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 within the taxing jurisdiction 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 ordinance on the earned income due
to his employee or employees, and shall, on or before October 31,
1968, January 31, 1969, and thereafter on or before April 30, of the
current year, July 31, of the current year, October 31, of the current
year, and January 31, of the succeeding year, file a return and pay
to the officer the amount of taxes deducted during the preceding three
month periods ending September 30, 1968, December 31, 1968, and thereafter
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. Such return unless otherwise agreed upon between
the officer and employer shall show the name and social security number
of each such employee, the earned income of such employee during such
preceding three-month period, the tax deducted therefrom, the political
subdivisions imposing the tax upon such employee, the total earned
income of all such employees during such preceding three-month period,
and the total tax deducted therefrom and paid with the return.
3.
Any employer 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, payments 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.
4.
On or before February 28, of the succeeding year, every employer
shall file with the officer:
A.
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 current year
(July 1 in the year 1968), and ending December 31, of the current
year.
B.
A return withholding statement for each employee employed during
all or any part of the period beginning January 1 of the current year
(July 1 in the year 1968), and ending December 31, of the current
year, setting 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 subdivisions 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.
5.
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 due.
6.
Except as otherwise provided in § 24-409 any employer who omits to make the deductions required by this section 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.
7.
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 the ordinance relating
to the filing of declarations and returns.
8.
If an employer makes a deduction of tax as required by this ordinance,
the amount deducted shall constitute in the hands of such employer
a trust fund held for the account of the governing body as beneficial
owner and the employee from whose earned income such tax was deducted
shall be deemed to have paid such tax.
[Ord. 493, 5/8/1968,
Article 5]
1.
It shall be the duty of the officer to collect and receive the taxes,
fines and penalties imposed by this Part 4. 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 if paid by such taxpayer or employer
in respect of another taxpayer, the name of such other taxpayer, and
the date of such receipt.
2.
The officer is hereby charged with the administration and enforcement
of the provisions of this Part 4 and is hereby empowered to prescribe,
adopt, promulgate and enforce, rules and regulations relating to any
matter pertaining to the administration and enforcement of the part,
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 cases 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 the ordinance.
No rule or regulation of any kind shall be enforceable unless it has
been approved by resolution by the governing body. A copy of such
rules and regulations currently in force shall be available for public
inspection.
3.
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.
4.
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 of any person whom the officer reasonably believes to be an employer
or 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 investigations, as are hereby authorized.
5.
Any information gained by the officer, his agents or by any other
official or agent of the taxing district, as a result of any declarations,
returns, investigations, hearings or verifications required or authorized
by this Part 4 shall be confidential, except for official purposes
and except in accordance with a proper judicial order, or as otherwise
provided by law.
6.
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. 493, 5/8/1968,
Article 6]
1.
The officer may sue in the name of the taxing district for the recovery
of taxes due and unpaid under this Part 4.
2.
Any suit brought to recover the tax imposed by this Part 4 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 the provisions
of this Part 4, there shall be no limitation.
B.
Where an examination of the declaration or return filed by any person,
or of 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 or tax liability of 25%
or more, and no fraud, suit shall be begun within six years.
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. 493, 5/8/1968,
Article 7]
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.
[Ord. 493, 5/8/1968,
Article 8; as amended by Ord. 599, 12/19/1983]
1.
Any person who fails, neglects, or refuses to make any declaration
or return required by this Part 4, 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
4, shall, upon conviction thereof before any justice of the peace
or court of competent jurisdiction in the county, be sentenced to
pay a fine of not more than $300 for each offense, and costs, and,
in default of 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 4, shall, upon conviction thereof before
any justice of the peace or court of competent jurisdiction, be sentenced
to pay a fine of not more than $300 for each offense, and costs, and,
in default of payment of said fines and costs to be imprisoned for
a period not exceeding 30 days.
3.
The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this Part 4.
4.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this Part 4 shall not
excuse him from making such declaration or return.
[Ord. 493, 5/8/1968,
Article 9]
The officer shall have power in case of the neglect or refusal
of any person, copartnership, or association, to make payment of the
amount of any tax due by him, after two months from the date of the
tax notice, to levy the amount of such tax, any penalty due thereon
and costs, not exceeding costs and charges allowed constables for
similar services by distress and sale of the goods and chattels of
such delinquent, wherever situate or found, upon giving at least 10
days' public notice of such sale, by posting 10 written or printed
notices, and by one advertisement in a newspaper of general circulation
published in the county.
No failure to demand or collect any taxes by distress and sale
of goods and chattels shall invalidate any return made, or lien filed
for nonpayment of taxes, or any tax sale for the collection of taxes.
[Ord. 493, 5/8/1968,
Article 10]
The officer shall demand, receive and collect from all corporations,
political subdivisions, associations, companies, firms or individuals,
employing persons owing delinquent earned income taxes, or whose wife
owes delinquent earned income taxes, or having in possession unpaid
commissions or earnings belonging to any person or persons owing delinquent
earned income taxes, or whose wife owes delinquent earned income taxes,
upon the presentation of a written notice and demand certifying that
the information contained therein is true and correct and containing
the name of the taxpayer or the husband thereof and the amount of
tax due. Upon the presentation of such written notice and demand,
it shall be the duty of any such corporation, political subdivision,
association, company, firm or individual to deduct from the wages,
commissions or earnings of such individual employees, then owing or
that shall within 60 days thereafter become due, or from any unpaid
commissions or earnings of any such taxpayer in its or his possession,
or that shall within 60 days thereafter come into its or his possession,
a sum sufficient to pay the amount of the delinquent earned income
taxes and costs, shown upon the written notice or demand, and to pay
the same to the officer within 60 days after such notice shall have
been given. Such corporation, political subdivision, association,
firm or individual shall be entitled to deduct from the moneys collected
from each employee the costs incurred from the extra bookkeeping necessary
to record such transactions, not exceeding 2% of the amount of money
so collected and paid over to the officer. Upon the failure of any
such corporation, political subdivision, association, company, firm
or individual, to deduct the amount of such taxes or to pay the same
over to the officer, less the cost of bookkeeping involved in such
transactions, as herein provided, within the time required, such corporation,
political subdivision, association, company, firm or individual shall
forfeit and pay the amount of such tax for each such taxpayer whose
taxes are not withheld and paid over, or that are withheld and not
paid over together with a penalty of 10% added thereto, to be recovered
by an action of assumpsit in a suit to be instituted by the officer
or by the proper authorities of the taxing district, as debts of like
amount are now by law recoverable, except that such person shall not
have the benefit of any stay of execution or exemption law.
[Ord. 493, 5/8/1968,
Article 11]
1.
Payment of any tax to any other political subdivision pursuant to
an ordinance or resolution passed or adopted prior to the effective
date of the Act, shall be credited to and allowed as a deduction from
the liability of taxpayers for any tax imposed under this Part 4.
2.
Payment of any tax on salaries, wages, commission, other compensation
or net profits of business, professions or other activities to any
other political subdivision by residents thereof pursuant to any ordinance
or resolution passed or adopted under the authority of the Act shall
be credited to and allowed as a deduction from the liability of such
persons for any tax imposed under this Part 4.
3.
Payment of any tax on income to any other political subdivision by
residents thereof pursuant to an ordinance or resolution passed or
adopted under the authority of the Act shall to the extent that such
income includes salaries, wages, commissions, other compensation or
net profits of businesses, professions or other activities, but in
such proportion as hereinafter set forth, be credited to and allowed
as a deduction from the liability of such persons for any tax imposed
under this Part 4.
4.
Payment of any tax on income to any state or to any other political
subdivision thereof by residents thereof, pursuant to any state or
local law, shall, to the extent that such income includes salaries,
wages, commissions, or other compensation or net profits of businesses,
professions or other activities but in such proportions as hereinafter
set forth, be credited to and allowed as a deduction from the liability
of such person for any tax imposed under this Part 4, if residents
of the political subdivision in Pennsylvania receive credits and deductions
of a similar kind to a like degree from the tax on income imposed
by the other state or political subdivision thereof.
5.
Payment of any tax on income to any state other than Pennsylvania
or to any political subdivision located outside the boundaries of
this Commonwealth, by residents of a political subdivision located
in Pennsylvania shall, to the extent that such income includes salaries,
wages, commission, or other compensation, or net profits of businesses,
professions, or other activities but in such proportions as hereinafter
set forth, be credited to and allowed as a deduction from the liability
of such person for any tax imposed under this Part 4.
6.
Where a credit or a deduction is allowable in any of the several
cases hereinabove provided, it shall be allowed in proportion to the
concurrent periods for which taxes are imposed by other state or respective
political subdivisions, but not in excess of the amount previously
paid for a concurrent period.
[Ord. 493, 5/8/1968,
Article 12; as amended by Ord. 599, 12/19/1983]
All provisions of the Act of December 31, 1965, P.L. 1257, known
as the "Local Tax Enabling Act", as amended and supplemented, are
incorporated herein by reference.
[Ord. 493, 5/8/1968,
Article 13; as amended by Ord. 599, 12/19/1983]
This Part 4 shall become effective July 1, 1968, and shall continue
in force from year to year until amended or superseded by subsequent
ordinances.
[Ord. 493, 5/8/1968;
as added by Ord. 696, 9/12/1990, § 1]
1.
Owners of rental housing units are required to file a "Rental Housing
and Tenant Report" for all rental properties located within the Borough
of Stroudsburg. The property owner must supply the addresses of all
rental housing units and the names of all persons occupying such units
or properties.
2.
The Borough will advise all such property owners of their duty to
register their rental properties and tenants. The Borough shall supply
such forms as it prepares for this purpose. All property owners shall
file a "Rental Housing and Tenant Report" annually and shall notify
the Borough of any change in occupancy within 30 days of the change.
Owners of rental property shall pay an annual registration fee of
$10 per housing unit. An additional registration fee is not required
for a change of occupancy after the annual registration fee is paid.
[Amended by Ord. No. 1060, 12/4/2018]
3.
Any owner of rental housing units who fails, neglects or refuses
to register his/her property or refuses to identify his/her tenants
or refuses to notify the Borough of any change in occupancy within
the prescribed time limit or any person who knowingly makes any incomplete,
false, or fraudulent report shall, upon conviction thereof, be sentenced
to pay a fine of not less than $25 nor more than $300 for each offense
and costs.
[Amended by Ord. No. 1060, 12/4/2018]
4.
The Borough Council may, by resolution, change the registration fee
in the future without the need to enact a formal amendment to this
Part.
[Added by Ord. No. 1060, 12/4/2018]
