[Ord. 11, 12/28/1966, § 1]
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.
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 interest of the taxpayer, is permanent
rather than transitory. Domicile is the place in which a man has voluntarily
fixed for habitation of himself and his family, not for a mere special
or limited purpose, 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, disability, other than regular wages
received during the period of sickness, disability or retirement or
payments arising under workmen's compensation acts, occupational
diseases acts, and similar legislation, or payments commonly recognized
as old age benefits, retirement pay, or pensions paid to persons retired
from service after reaching his specific age, or after a stated period
of employment or payments commonly known as public assistance or unemployment
compensation payments made by any governmental agency or payments
to reimburse expenses or payments made by employers to 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.
Person, public employee, or private agency designated by
the Township 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 salary, wage, commission, or other compensation.
The net income from the operation of the 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, without deduction
of taxes based on income.
A person, partnership, association, or other entity domiciled
outside of the Township.
A natural parson.
The calendar year before this current year.
A person, partnership, association, or other entity domiciled
in the Township.
The calendar year following the current year.
A person, partnership, association, or other entity required
hereunder to file a return of earned income or net profits or to pay
a tax thereon.
Douglass Township, Berks County, Pennsylvania.
[Ord. 11, 12/28/1966, § 2]
1.
A tax for general Township purposes is hereby imposed as follows:
A.
One-half of one percent of all income received on and after February
1, 1967, by residents and 1% of all income received by nonresidents
for activities or services performed within the Township.
B.
One-half of one percent of the net profits earned on and after February
1, 1967, of businesses, professions, and other activities conducted
by residents and 1% of the net profits earned by nonresidents conducting
businesses, professions, and other activities within the Township.
C.
The tax levied under this Part shall be applicable to earned income
received and to net profits earned by residents and nonresidents in
the period beginning February 1, 1967, of the current year and ending
December 31 of the current year, or for taxpayer's fiscal year
beginning in the current year, and the tax shall continue in force
on a calendar year basis or taxpayer fiscal year basis without annual
re-enactment, unless the rate of tax is subsequently changed. Township
may be ordinance change the rate. Such change shall become effective
on the date specified in the ordinance.
[Ord. 11, 12/28/1966, § 3]
1.
Tax on Net Profits.
A.
Every taxpayer making net profits shall file on or before April 15,
1967, a declaration of his estimated net profits during the period
beginning February 1, 1967, and ending December 31, 1967. The income
tax collector appointed by the Township shall supply the required
declaration forms and the taxpayer upon filing the same shall pay
to the tax collector in quarterly installments the total amount of
tax determined to be due under the estimate as follows:
(1)
First payment on or before April 15 with declaration.
(2)
Second payment on or before June 15.
(3)
Third payment on or before September 15.
(4)
Final payment on or before January 15 of the succeeding year.
(a)
At the time of making the final payment the taxpayer shall file
with the tax collector on a form to be supplied by the Township a
final tax return showing the total amount of the net profits earned
during the period February 1, 1967, and ending December 31, 1967;
the total amount of tax due thereon; the total amount of tax paid
with the estimate; the balance of the tax due. At the time of the
filing of the return, taxpayer shall pay the balance of any tax due
and owing to the earned income tax collector or shall make demand
for refund or credit in the case of any overpayment.
B.
Beginning with the calendar year January 1, 1968, every taxpayer
Who makes any net profits shall on or before April 15 of the then
current year and each year thereafter make and file with the tax collector
a declaration of him estimated net profits during the period beginning
January 1 and ending December 31 of the then current year. Taxpayer
shall pay in quarterly installments to the tax collector the total
amount of tax determined to be due under the estimate as follows:
C.
If a taxpayer after the calendar year 1967 anticipates net profits
after April 15 of the calendar year, then he shall make and file a
declaration on or before June 15, September 15 and December 31 of
the then current year whichever of these dates next follows the date
on which the taxpayer first anticipates such net profits. Taxpayer
shall pay to the tax collector in equal installments the amount of
tax due thereon on or before the quarterly payment dates which remain
after the filing of his first declaration.
D.
On April 15 of each calendar year every taxpayer shall file with
the tax collector a final income tax return showing the amount of
the net profits earned during the period beginning (after 1967) January
1 of the then current year and ending December 31 of the then current
year the total amount of tax due thereon and the total amount of tax
heretofore paid with the estimated return. At the time of filing a
final return taxpayer shall pay to the earned income tax collector
the balance of tax due or shall make demand for a refund or credit
in the case of any overpayment. Any taxpayer may in lieu of paying
the fourth quarterly installment of his estimated tax elect to and
make and file with the tax collector his final return on or before
January 31 of the succeeding year and to pay the tax in full at that
time.
E.
The Township shall provide by regulation for the making and filing
of adjusted declarations of estimated net profits for the payments
of the estimated tax in cases where a taxpayer who has filed the declaration
herein above required anticipates additional net profits not previously
declared or finds that he has overestimated his anticipated net profits.
F.
Discontinuance of Business. If a taxpayer discontinues his business
before December 31 of the current year he shall, within 30 days after
the discontinuance of the business file his final return as herein
above required and pay the tax due or make demand for the refund or
credit in the case of an overpayment.
2.
Earned Income.
A.
Annual Earned Income Tax Return. Every taxpayer shall, on or before
April 15 of the succeeding year, make and file with the earned income
tax collector on a form prescribed, prepared and supplied by the earned
income tax collector, a final return showing the total amount of earned
income received during the period beginning February 1, 1967, and
ending December 31, 1967, for the current year and for each year thereafter
for the period beginning January 1 and ending December 31, the total
amount of tax due thereon, the amount of the tax paid thereon, the
amount of the tax thereon that has been withheld in the event the
provision relating to withholding hereinafter set forth have been
invoked by the Township and the balance of the tax due. At the time
of the filing of the final return the taxpayer shall pay the balance
of the tax or may make a demand for refund or credit in the case of
any overpayment.
B.
Earned Income Not Subject to Withholding. Every taxpayer who is employed
for a salary, a wage, commission, or other compensation and who has
received any earned income not subject to the provisions relating
to collection at the source, shall make and file with the earned income
tax collector on a form prescribed or approved by the earned income
tax collector, a quarterly return on or before May 31, 1967, setting
forth the aggregate amount of earned income not subject to withholding
earned by him during the period February 1, 1967, to and including
April 15, 1967, together with such other information as shall be required
on the form supplied by the earned income tax collector. Every taxpayer
who files a return at this time shall also pay to the earned income
tax collector the amount of tax estimated to be due thereon.
(1)
After the calendar year 1967 every taxpayer who is employed
for salary, wage, commission, or other compensation who received any
earned income not subject to the provisions relating to collection
at the source shall make and file with the earned income tax collector
on a form prepared, supplied and prescribed by the earned income tax
collector 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 earned income tax collector shall require.
Every taxpayer who makes such a return shall at the time of the filing
of the return with the earned income tax collector pay to the collector
the amount of tax shown as due thereon.
[Ord. 11, 12/28/1966, § 4]
1.
The following provisions of this Part may be invoked by the taxing
body at any time during the calendar year, said withholding at the
source shall begin on the first day of any quarter provided the taxing
body has adopted a resolution at a regular meeting of the taxing body
and has notified all employers within the Township of its plans to
use the withholding procedure defined hereinafter.
2.
Every employer having an office, factory, workshop, branch, warehouse,
or other place of business within the Township who employs one or
more persons, other than domestic servants, for salary, wage, commission,
or other compensation, who has not previously registered, shall within
15 days after becoming an employer, register with the earned income
tax collector his name and address and such other information as the
officer may require.
3.
Every employer having an office, factory, workshop, branch, warehouse,
or other place of business within the Township who employs one or
more persons other than domestic servants for salary, wage, commission,
or other compensation, shall deduct at the time of payment thereof,
the tax imposed by this Part on the earned income due to his employee
or employees, and shall 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 earned income
tax collector the amount of taxes deducted during the preceding three-month
periods ending March 31 of the current year, June 30 of the current
year, September 3 of the current year and December 31 of the current
year respectively. Such return, unless otherwise agreed upon between
the earned income tax collector and employer, shall show the name
and Social Security number or identification number supplied by the
tax collector 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, 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.
4.
Monthly Reporting. 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
Township, may be required by the earned income tax collector to file
his return and pay the tax monthly. In such cases, payments of tax
shall be made to the earned income tax collector on or before the
last day of the month succeeding the month for which the tax was withheld.
5.
On or before February 26 of the succeeding year, every employer shall
file with the earned income tax collector:
A.
An annual return showing the total amount of deducted and the total
amount of tax earned income paid, the total amount of tax paid to
the earned income tax collector for the period beginning January 1
of the current year and ending December 31 of the current year. (February
1, 1967, to December 31, 1967, for the first 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
and ending December 31 of the current year setting forth the employee's
name, address, Social Security number, or identification number supplied
by the tax collector, 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
earned income tax collector. Every employer shall furnish two copies
of the individual return to the employee for whom it is filed.
6.
Termination of Business. Every employer who discontinues business
for any reason prior to December 31 of the current year shall, within
30 days after the discontinuance of business, file the returns and
withholding statements, herein above required and pay the tax due.
7.
Every employer who willfully or negligently fain or omits to make
the deductions required by this section shall be liable for the payments
of the taxes which he was required to withhold to the extent that
such taxes have not been recovered from the employee.
8.
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.
[Ord. 11, 12/28/1966, § 5; as amended by Ord. 2009-3,
8/31/2009]
1.
The office of earned income tax collector is hereby created by this
Part and the Supervisors shall from time to time by separate resolution
appoint a person or company to administer the provisions of this taxing
ordinance who will he designated the "earned income tax collector."
2.
The earned income tax collector shall be bonded as the Supervisors
may determine, said bond to cover all moneys coming into his hands
on behalf of the Township, the cost of the bond to be paid by the
Township. Before entering upon his official duties the earned income
tax collector shall give and acknowledge the bond to the Township
appointing him. Said bond shall be in compliance with Act 511 in all
respects and subject to the approval of the Township Solicitor.
3.
The earned income tax collector shall collect and receive all such
taxes, shall furnish a receipt for payment when requested to do so
by a taxpayer, and shall keep a record showing the amount received
by him for each taxpayer under this Part together with the date of
the receipt of such payment.
4.
The earned income tax collector is hereby empowered to prescribe
rules and regulations relating to any matter or thing pertaining to
the administration and enforcement of the provisions of this Part,
subject, however, to the approval of the Supervisors. Such rules and
regulations shall be inscribed by the earned income tax collector
into a book kept for that purpose and open to the inspection of the
public and thereupon shall have the same force and effect as if it
had been incorporated into this Part.
5.
The earned income tax collector, or any other person designated by
the Supervisors, is hereby authorized to examine any of the books,
papers, and records of any employer, supposed employer, taxpayer,
or supposed taxpayer in order to verify the accuracy of any return
made, or, if no return is made, to ascertain the amount of tax due
by any person under this Part. Every such employer, supposed employer,
taxpayer, or supposed taxpayer shall give to the earned income tax
collector or such other authorized person the means, facilities, and
opportunities for such examination and investigations hereby authorized.
6.
The earned income tax collector is authorized to examine any person
under oath concerning any income which was or should have been returned
for taxation, and shall have the power and is hereby authorized to
issue subpoenas to compel the attendance of persons whom he deems
necessary to examine as witnesses, and to compel the production of
books, records, and papers relating to any account being examined.
7.
The earned income tax collector, or any other official or agent so
designated by the Township, shall have the power to re-examine returns,
correct erroneous returns, consent to make refunds, and authorize
the refunding of taxes erroneously, or improperly collected from or
paid by, the taxpayers, for any period of time not to exceed six years
subsequent to the date of payment of the sum involved.
8.
Any information gained by the earned income tax collector or any
other official or agent of the "Township as a result of any declaration,
return, investigation, hearing, or examination require or authorized
by this Part shall become confidential, except for official purposes,
or except in accordance with proper judicial order, or as otherwise
provided by law. Any disclosure of any such information, contrary
to the provisions of this section, shall constitute a violation of
this Part.
9.
Any person who, except as permitted by the provisions of the foregoing
subparagraph .7 of this Part, divulges any information which is confidential
under the provisions of this Part shall, upon conviction thereof 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 of such fine and costs to be
imprisoned for a period not exceeding 30 days.
[Ord. 11, 12/28/1966, § 6]
1.
The earned income tax collector may sue in the name of the Township
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 three years after such tax is due, 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 provisions
of the resolution 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 earned income tax collector reveals a fraudulent
evasion of taxes, there shall be no limitation.
C.
In the case of substantial understatement of tax liability 25% or
more, and no fraud, suit shall be begun within six years.
D.
Where any person has deducted taxes under the provisions of this
Part and has failed to pay the amount so deducted to the earned income
tax collector, or where any person has willfully failed or omitted
to make the deductions required by this Part, there shall be no limitation.
E.
This Part shall not be construed to limit the Township from recovering
the delinquent taxes by any other means provided in the Local Tax
Enabling Act, 53 P.S. § 6901 et seq.
3.
The earned income tax collector 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. 11, 12/28/1966, § 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
legal costs of collection and the interest and penalties herein imposed.
[Ord. 11, 12/28/1966, § 8; as amended by Ord. 2009-3,
8/31/2009]
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 taxes deducted from his employees,
or fails, neglects, or refuses to deduct withholding taxes from his
employees, any person who refuses to permit the earned income tax
collector 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 attempt 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 thereof, before any magisterial
district judge or court of competent jurisdiction in Berks County,
he sentenced to pay a fine of not more than $500 for each offense
and costs, and, in default of payment of such fine and cost to be
imprisoned for a period not exceeding 30 days.
2.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this Part.
3.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this Part shall not
excuse him from making such declaration or return.
