[Ord. 1967-8, 2/27/1967, § 1]
A tax of 1% is hereby levied on earned income received and on
net profits earned by persons who are residents of the Borough of
Forty Fort. The effective date of this Part is April 1, 1967, and
the tax shall continue in force on a calendar year or taxpayer fiscal
year basis thereafter.
[Ord. 1967-8, 2/27/1967, § 2]
1.
The provisions of § 13 of the Local Tax Enabling Act, from
"I. Definitions" through "IX. Fines and Penalties," inclusive, its
supplements and amendments, 53 P.S. § 6913, are hereby included
in this Part and incorporated herein by reference, and as required
by such Act, shall be construed to be a part of the tax levied and
assessed by this Part.
2.
In accordance with the provisions of III.A(1) of § 13,
the Borough Council, as the governing body, elects to require the
filing of a declaration of estimated net profits and quarterly payments.
3.
In accordance with the provisions of III.A(4) of § 13,
the Income Tax Officer is authorized to provide by regulation for
the making and filing of adjusted declarations of estimated net profits,
etc., as set forth in such subsection.
4.
In accordance with the provisions of III.B of § 13, the
Borough Council, as the governing body, elects to require every taxpayer
to make and file a final return as set forth in the first paragraph
of such subsection.
5.
In accordance with the provisions of III.B of § 13, the
Borough Council, as the governing body, elects to require every taxpayer,
who is employed for a salary, etc., and who received any earned income
not subject to withholding, to make and file an annual return as set
forth in the second paragraph of such subsection.
[Ord. 1967-8, 2/27/1967, § 3]
The Borough Council shall appoint by resolution an Income Tax
Officer and such clerks, collectors, assistants and employees as may
be deemed necessary for the assessment and collection of taxes imposed
by this Part. The Borough Council may make a joint agreement with
other political subdivisions and may agree to appoint one person or
agency to collect taxes upon earned income imposed by other political
subdivisions and the Borough of Forty Fort. The Borough Council shall
by resolution determine the compensation to be paid to the Income
Tax Officer for his services and expenses, fix the amount of the bond
to be furnished by the officer, and designate the custodian of such
bond.
[Ord. 1967-8, 2/27/1967, § 4]
The Borough Council shall provide for not less than one examination
each year of the books, accounts and records of the Income Tax Collector
by a certified public accountant appointed by them by resolution.
[Ord. 1967-8, 2/27/1967, § 5]
The Income Tax Officer, in addition to the powers and duties
set forth in "V. Powers and Duties of Officer" as set forth in § 13
of the Local Tax Enabling Act, 53 P.S. § 6913, shall also
have the powers set forth in §§ 18, 19, 20, and 21
of such Act in relation to collection of taxes, which sections are
hereby incorporated herein by reference.
[Ord. 1967-8, 2/27/1967, § 6]
The Local Tax Enabling Act (Act 511 of 1965) is by reference
incorporated in and made a part of this Part.
[Ord. 1967-8, 2/27/1967, as amended by Ord. 2009-8, 12/7/2009]
1.
Any person who fails, neglects, or refuses to make any declaration
or return required by this Part, 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,
shall, upon conviction therefor before any magisterial district judge,
or court of competent jurisdiction, be sentenced to pay a fine of
not more than $500 for each offense, and costs, and in default of
payment, 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, shall, upon conviction therefor, before
any magisterial district judge, or court of competent jurisdiction,
be sentenced to pay a fine of not more than $500 for each offense,
and costs, and in default of payment, 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.
The failure of any person to receive or procure forms required for
making the declarations or returns required by this Part shall not
excuse him from making such declaration or return.
