[Adopted 12-29-1966]
The following words and phrases, as used in
this article, shall have the meanings ascribed to them in this section:
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 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 a business or association,
the "domicile" is that place considered as the center of business
affairs and the place where its junctions are discharged.
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 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 Borough of Pennsburg.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the Borough of Pennsburg.
The calendar year following the current year.
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.
A.
A tax of 1% is hereby imposed for general revenue
purposes, in the case of a taxpayer on a calendar year basis, for
the current year beginning April 1, 1967, and ending December 31,
1967, and for each year thereafter beginning January 1 of said year
and ending December 31 of said year, and, in the case of a taxpayer
on a fiscal year basis other than a calendar year, for the current
year beginning April 1, 1967, and ending at the end of the taxpayer's
fiscal year, current on or beginning on April 1, 1967, and for each
taxpayer's fiscal year beginning after April 1, 1967, beginning at
the beginning of said taxpayer's fiscal year and ending at the end
thereof, upon the following:
(1)
Salaries, wages, commissions and other compensation
earned for activities or services whenever performed or rendered by
individual residents of the Borough of Pennsburg.
(2)
Salaries, wages, commissions and other compensation
earned for activities or services performed or rendered within the
Borough of Pennsburg by individual nonresidents of the Borough of
Pennsburg.
(3)
Net profits earned from operation of a business, profession
or other activity wherever carried on by residents of the Borough
of Pennsburg.
(4)
Net profits earned from operation of a business, profession
or other activity carried on within the Borough of Pennsburg by nonresidents
of the Borough of Pennsburg.
B.
The taxes levied under Subsection A(1) and (2) herein shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to a person who is employed by him. The tax levied under Subsection A(3) and (4) herein shall relate to and be imposed upon the net profits of any business, profession or other activity carried on by any person or persons.
C.
Any taxpayer who first anticipates any net profit
after April 15 of any year, beginning after December 31, 1967, shall
pay to the Income Tax Officer in equal installments the tax thereon
as follows:
D.
Every taxpayer shall, on or before April 15, 1968,
make and file with the Income Tax Officer, on a form prescribed or
approved by the Officer, a final return showing the amount of net
profits earned during the period beginning April 1, 1967, and ending
December 31, 1967, 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.
E.
Every taxpayer, on or before April 15 of every year
after 1967, shall make and file with the Income Tax 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 immediately prior year and ending December 31 of said immediately
prior 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.
F.
Any taxpayer may, in lieu of paying the January quarterly
installment of his estimated tax for any year, elect to make and file
with the Income Tax Officer, on or before January 31 of the succeeding
year, the final return as hereinabove required.
A.
Net profits.
(1)
Every taxpayer making net profits shall, on or before
April 15, 1967, make and file with the Income Tax Officer, on a form
prescribed or approved by the Officer, a declaration of his estimated
net profits during the period beginning April 1, 1967, and ending
December 31, 1967, and thereafter shall make and file with the said
Officer, on or before April 15 of the then-current year, on said form,
a declaration of his estimated net profits during the period beginning
January 1 and ending December 31 of the then-current year. Every taxpayer
making net profits shall pay to the Income Tax Officer the tax due
on said estimated net profits for 1967 at the time of filing the declaration,
and the tax due on his estimated net profits for each year after 1967
in four quarterly installments as follows:
(2)
Any taxpayer who first anticipates any net profit
after April 15 of any year, beginning after December 31, 1967, shall
make and file on said form a declaration of his estimated net profits
during the period beginning on the date he first anticipates any net
profit and ending December 31 of the then-current year, on or before
June 15 of the then-current year or September 15 of the then-current
year or December 31 of the then-current year, whichever of these dates
next follows the date on which the taxpayer first anticipates such
net profit.
(3)
The Income Tax Officer may provide 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.
(4)
Every taxpayer who discontinues business prior to
December 31 of any year shall, within 30 days after the discontinuance
of business, file his return as hereinabove required and pay the tax
due.
B.
Earned income.
(1)
Annual earned income tax return.
(a)
Every taxpayer shall, on or before April 15,
1968, make and file with the Income Tax Officer, on a form prescribed
or approved by the Officer, a final return showing the amount of earned
income received during the period beginning April 1, 1967, and ending
December 31, 1967, 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.
(b)
Every taxpayer, on or before April 15 of every
year after 1967, shall make and file with the Income Tax 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 immediately prior year and ending December 31 of said immediately
prior 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 provision 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.
(2)
Earned income not subject to withholding.
(a)
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 Income Tax Officer, on a form prescribed
or approved by the Officer, a quarterly return on or before May 30,
1967, August 31, 1967, November 30, 1967, and January 31, 1968, setting
forth the aggregate amount of earned income not subject to withholding
by him during the period beginning April 1, 1967, and ending April
30, 1967, and during the period beginning April 30, 1967, and ending
July 31, 1967, and during the period beginning July 31, 1967, and
ending October 31, 1967, and during the period beginning October 31,
1967, and ending December 31, 1967, 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 the filing
thereof, pay to the Officer the amount of tax shown as due thereon.
(b)
After the calendar year 1967, 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 the source shall make and file with the Income Tax
Officer, on a form prepared, supplied and prescribed by the Income
Tax 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 Income Tax Officer shall require.
Every taxpayer who makes such return shall, at the time of the filing
of the return with the Income Tax Officer, pay to the Officer the
amount of tax shown as due thereon.
A.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the Borough of
Pennsburg who on April 1, 1967, employs one or more persons, other
than domestic servants, for a salary, wage, commission or other compensation,
shall, on or before April 1, 1967, register with the Officer his name
and address and such other information as the Officer may require.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Borough of Pennsburg who after
April 1, 1967, employs for the first time after that date one or more
persons, other than domestic servants, for a salary, wage, commission
or other compensation, shall, within 15 days after becoming an employer,
register with the Officer his name and address and such other information
as the Officer may require.
B.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the Borough of
Pennsburg 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 article on
the earned income due to his employee or employees, and shall, on
or before May 30, 1967, August 31, 1967, November 30, 1967, and January
31, 1968, file a return and pay to the Income Tax Officer the amount
of taxes deducted during the period beginning April 1, 1967, and ending
April 30, 1967, and during the period beginning April 30, 1967, and
ending July 31, 1967, and during the period beginning July 31, 1967,
and ending October 31, 1967, and during the period beginning October
31, 1967, and ending December 31, 1967, respectively. After the calendar
year 1967, every employer having an office, factory, workshop, branch,
warehouse or other place of business within the Borough of Pennsburg
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 article 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 Income Tax Officer the amount of taxes deducted
during the preceding three-month periods ending March 31, June 30,
September 30, and December 31 of the then-current year, respectively.
(1)
Each such return filed, unless otherwise agreed upon
between the Income Tax Officer and the employer, shall show the name
and social security number of each such employee, the earned income
of such employee during the preceding three-month or other period,
the tax deducted therefrom, the political subdivision imposing the
tax upon such employee, the total earned income of all such employees
during such preceding three-month or other period and the total tax
deducted therefrom and paid with the return.
(2)
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 Income Tax
Officer of the Borough of Pennsburg may be required by such 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.
C.
Annual return and withholding statements.
(1)
On or before February 28, 1968, 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 April 1,
1967, and ending December 31, 1967.
(b)
A return withholding statement for each employee
employed during all or any part of the period beginning April 1, 1967,
and ending December 31, 1967, 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
subdivision imposing the tax upon such employee and the amount of
tax paid to the Officer. Every employer shall furnish two copies of
the individual return to the employee for whom it was filed.
(2)
On or before February 28 of every year after 1968,
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 immediately prior year and ending December 31 of the immediately
prior year.
(b)
A return withholding statement for each employee
employed during all or part of the period beginning January 1 of the
immediately prior year and ending December 31 of the immediately prior
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 subdivision imposing
the tax upon such employee and 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.
D.
Every employer who discontinues business prior to
December 31 of any current year shall, within 30 days after the discontinuance
of business, file the returns and withholding statements hereinabove
required and pay the tax due.
E.
Except as otherwise provided by Section 9 of the Act
of General Assembly of the Commonwealth of Pennsylvania, approved
the 31st day of December 1965, No. 511, known as the "Local Tax Enabling
Act,"[1] every employer who willfully or negligently fails or 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.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
F.
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 article relating to the filing of declarations and returns.
A.
It shall be the duty of the Income Tax Officer to
collect and receive the taxes, fines and penalties imposed by this
article. 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 the
date of such receipt.
(1)
Upon the filing of a final return for any year and
its acceptance as true and correct by the Income Tax Officer, said
Officer shall promptly refund any overpayment of tax demanded therein
to the taxpayer.
(2)
The Income Tax Officer shall pay all taxes, fines
and penalties collected by him, less refunds made to taxpayers for
overpayment of tax and a reasonable reserve for refunds which must
be made therefrom, to the Treasurer of the Borough of Pennsburg within
one month and 15 days after receipt of the same.
B.
Bond.
(1)
The Income Tax Officer, before entering upon his official
duties, shall give and acknowledge a bond to the Borough of Pennsburg
in such amount as may be fixed from time to time by resolution of
Borough Council, which amount shall be equal to the maximum amount
of taxes of which such officer may be in possession at any given time.
If the Borough Council shall by resolution designate any bond previously
given by the Income Tax Officer as adequate, such previously given
bond shall satisfy the requirements of this subsection.
(2)
The bond of the Income Tax Officer shall be joint
and several, with one or more corporate sureties which shall be surety
companies authorized to do business in the Commonwealth of Pennsylvania
and duly licensed by the Insurance Commissioner of said commonwealth.
(3)
Said bond shall be conditioned upon the faithful discharge
by said Officer, his clerks, assistants and appointees of all trusts
conferred on him by virtue of his office, upon the faithful execution
of all duties required of him by virtue of his office, upon the just
and faithful accounting and paying over according to law of all moneys
and balances thereof to be paid to, received or held by him by virtue
of his office and upon the delivery to his successor or successors
in office of all books, papers, documents or other official things
held in right of his office.
(4)
Said bond shall be taken in the name of the Borough
of Pennsburg and shall be for the use of the Borough of Pennsburg
and for the use of such other person or persons for whom money shall
be collected or received or as its or his interest shall otherwise
appear in case of a breach of any of the conditions of said bond by
the acts or neglect of the principal on the bond.
(5)
The Borough of Pennsburg or any person may sue upon
said bond in its or his own name for its or his own use.
(6)
The bond shall contain the name or names of the surety
companies bound thereon. The Borough of Pennsburg may, at any time,
upon cause shown and due notice to the Officer and his surety or sureties,
require or allow the substitution or the addition of surety companies
acceptable to said borough for the purpose of making the bond sufficient
in amount, without releasing the surety or sureties first approved
from any accrued liability or previous action on said bond.
(7)
The Secretary of the Borough of Pennsburg shall be
the custodian of the bond required to be given by the Income Tax Officer,
unless said Borough Secretary is appointed as the Income Tax Officer,
in which event the Borough Treasurer shall be the custodian of the
said bond. In the event that the Secretary is appointed as the Income
Tax Officer and that the Borough Secretary and the Borough Treasurer
are one and the same individual, then the President of Borough Council
shall be the custodian of the said bond.
C.
The Income Tax Officer is hereby empowered to prescribe,
adopt and promulgate and enforce rules and regulations relating to
any matter pertaining to the administration and enforcement of this
article, 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 case 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 this article. No rule or regulation of any kind shall be enforceable
unless it has been approved by resolution of the Borough Council of
the Borough of Pennsburg. A copy of all such rules and regulations
from time to time in force shall be available for public inspection
at the office of the Earned Income Tax Officer.
D.
The Earned Income Tax Officer shall refund, on petition
of and proof of 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.
E.
The Income Tax Officer and the 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 Income
Tax 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 Income Tax 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 examinations and investigations
as are hereby authorized.
F.
Any information gained by the Income Tax Officer,
his agent or by any other official or agent of the Borough of Pennsburg
as a result of any declaration, returns, investigations, hearings
or verifications required or authorized by this article shall be confidential,
except for official purposes and except in accordance with a proper
judicial order or as otherwise provided by law.
G.
The Income Tax Officer is hereby authorized to establish
different filing, reporting and payment dates for taxpayers whose
fiscal years do not coincide with the calendar year.
The Income Tax Officer shall receive such compensation
for his services and expenses as determined from time to time by the
Pennsburg Borough Council.
A.
The Income Tax Officer may sue in the name of the
Borough of Pennsburg for the recovery of taxes due and unpaid under
this article.
B.
Any suit brought to recover the tax imposed by this
article 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:
(1)
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 this article, there shall be no limitation.
(2)
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.
(3)
In the case of substantial understatement of tax liability
of 25% or more and no fraud, suit shall be begun within six years.
(4)
Where any person has deducted taxes under provisions
of this article and has failed to pay the amount so deducted to the
Income Tax Officer, or where any person has willfully failed or omitted
to make the deductions required by this article, there shall be no
limitation.
C.
An action under Subsection B shall not be construed to limit the Pennsburg Borough Council from recovering delinquent taxes by any other means provided by this article or by other appropriate law.
D.
The Income Tax Officer may sue for recovery of an
erroneous refund, provided such suit is begun within 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.
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 cost of collection and the interest and penalties herein
imposed.
A.
Any person who fails, neglects or refuses to make
any declaration or return required by this article; 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 article,
shall, upon conviction thereof before any District Justice or court
of competent jurisdiction in Montgomery County, be sentenced to pay
a fine of not more than $500 for each offense and costs, and in default
of payment of said fine and costs, shall be imprisoned for a period
not exceeding 30 days.
B.
Any person who divulges any information which is confidential
under the provisions of this article shall, upon conviction thereof
before any District Justice 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 said fine and costs, shall be
imprisoned for a period not exceeding 30 days.
C.
The penalties imposed under this section shall be
in addition to any other penalty imposed by any other section of this
article.
D.
Failure of any person to receive or procure forms
required for making the declaration or returns required by this article
shall not excuse him from making any such declaration or return.
A.
Payment of any tax imposed upon salaries, wages, commissions,
other compensations or net profits of businesses, professions or other
activities and any income tax imposed by any other political subdivision
pursuant to an ordinance or resolution passed or adopted prior to
the first day of April 1967 shall be credited to and allowed as a
deduction from the liability of taxpayers for any tax imposed by this
article.
B.
Payment of any tax imposed upon salaries, wages, commissions,
other compensations or net profits of businesses, professions or other
activities to a political subdivision other than the school district
of which the Borough of Pennsburg forms a part by residents thereof
pursuant to an ordinance or resolution passed or adopted under the
authority of the Act of December 31, 1965, No. 511, known as the "Local
Tax Enabling Act,"[1] shall be credited to and allowed as a deduction from the
liability of such persons for any tax imposed by this article.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
C.
Payment of any tax on income to any political subdivision
other than the school district of which the Borough of Pennsburg forms
a part by residents thereof pursuant to an ordinance or resolution
passed or adopted under the authority of the Act of December 31, 1965,
No. 511, known as the "Local Tax Enabling 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 proportions as hereinafter set forth, be credited to and allowed
as a deduction from the liability of such persons for any other tax
on salaries, wages, commissions, other compensation or on net profits
of businesses, professions or other activities imposed by this article.
D.
Payment of any tax on income to any state other than
the Commonwealth of Pennsylvania or to any political subdivision of
such other state 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
persons for any other tax on salaries, wages, commissions, other compensation
or net profits of businesses, professions or other activities imposed
by this article, if residents of the Borough of Pennsburg receive
credits and deductions of a similar kind and to a like degree from
the tax on income imposed by the other state or political subdivision.
E.
Where a credit or a deduction is allowable under the
provisions of this section, it shall be allowed in proportion to the
concurrent periods for which taxes are imposed by the other state
or respective political subdivisions, but not in excess of the amount
previously paid for a concurrent period.
The Earned Income Tax Officer shall demand,
receive and collect delinquent earned income taxes from all corporations,
political subdivisions, associations, companies, firms or individuals
employing persons owing delinquent earned income taxes, or whose wives
owe delinquent earned income taxes, upon the presentation of a written
notice in demand under oath or affirmation, containing the name of
the taxable 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 corporation, political subdivision, association, company,
firm or individual to collect 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 taxable in its or his possession or that shall within
60 days thereafter come into its or his possession, a sum sufficient
to pay the respective amount of the delinquent earned income taxes
and costs shown upon the written notice or demand, and to pay the
same to the Earned Income Tax Officer of the Borough of Pennsburg
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 Earned Income Tax Officer. Upon 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 Earned
Income Tax Officer, less the cost of bookkeeping involved in such
transaction, as above provided, within the time hereby required, such
corporation, political subdivision, association, company, firm or
individual shall forfeit and pay the amount of such tax for each such
taxable whose taxes are not 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 Earned Income Tax Officer or by
the proper authorities of the Borough of Pennsburg, 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.
Upon presentation of a written notice and demand
under oath or affirmation to the State Treasurer or any other fiscal
officer of the Commonwealth of Pennsylvania or its boards, authorities,
agencies or commissions, it shall be the duty of the Treasurer or
Officer to deduct from the wages then owing or that shall within 60
days thereafter become due to any employee, a sum sufficient to pay
the respective amount of the delinquent earned income taxes and costs
shown on the written notice. The same shall be paid to the Earned
Income Tax Officer of the Borough of Pennsburg within 60 days after
such notice shall have been given.
The Borough of Pennsburg, in accordance with
the authority granted it by Section 21 of the Act of December 31,
1965, No. 511, known as the "Local Tax Enabling Act,"[1] shall have the power to collect unpaid earned income taxes
from the persons owing such taxes by suit in assumpsit or other appropriate
remedy. Upon each such judgment, execution may be issued without any
stay or benefit of any exemption law.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
