City of Harrisburg, PA
Dauphin County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Harrisburg by Ord. No. 17-1983. Amendments noted where applicable.]
CROSS-REFERENCES
General code penalty: see Ch. 1-301.

§ 5-717.1 Enforcement.

It shall be the duty of the Business Administrator or the Tax Enforcement Administrator or other duly appointed designee to see to the proper enforcement of the provisions of this code, and the Business Administrator or designated official shall have the power, in the name of the City, to institute proceedings against any or all persons for the collection of any taxes or license fees or for violation of any of the provisions of this code. If such suits be by process of summary conviction, in addition to the requirements for normal service and notice and in accordance with the police powers authorized by Rules 51 and 52 of the Pennsylvania Rules of Criminal Procedure, the Business Administrator, the Tax Enforcement Administrator or any duly appointed designee acting within the scope of employment may issue an immediate citation for violations of those sections for which summary criminal proceedings are authorized.

§ 5-717.99 Penalty.

[Ord. No. 33-1993]
A. 
Administrative penalty.
(1) 
If any person fails to pay, when due, a tax owed under this Code, a penalty of 30% of the amount of tax due and unpaid shall be added thereto for any delinquency lasting in duration for up to one year, and an additional 15% per year for any delinquency exceeding one year in duration, and interest shall accrue at an annual rate of 12%.
[Amended 1-22-2013 by Ord. No. 1-2013]
(2) 
Any person who fails to file a declaration of estimated tax return as required by the provisions of any tax imposed in Part 7, or any person who files a false declaration of estimated tax or a false return, upon determination of the Tax Enforcement Administrator, may have his or her license or permit revoked.
[Amended 4-9-2013 by Ord. No. 3-2013]
(3) 
The Tax Enforcement Administrator shall serve or cause to be served upon such person a written notice stating the nature of the violation and requiring compliance within 30 days of the date of the notice.
(4) 
The individual who is being charged with such noncompliance has the right to appeal such decisions to the Business Administrator.
(5) 
Decisions of the Business Administrator are deemed final for the purpose of appeal.
B. 
Civil penalty. Any person who fails to obtain a permit and/or license, or fails to collect and/or remit any tax due, or fails to file complete and correct reports or returns when due, knowingly makes a false or fraudulent report or violates or attempts to violate any provisions of this code may be assessed a civil penalty of not more than $500 per day of violation. Each twenty-four-hour period during which a violation continues shall be considered a separate and distinct offense under this provision and is punishable as such.
C. 
Criminal penalty.
(1) 
Any person who fails to obtain a permit and/or license; fails to collect and/or remit any tax due; fails to file complete and correct reports or returns when due; knowingly makes a false or fraudulent report; or violates or attempts to violate any provision of this code may be served by the Business Administrator, Tax Enforcement Administrator or duly appointed designee, acting within the scope of employment, a citation for violations of those ordinances for which summary criminal proceedings are authorized in accordance with the police power under Rule 51 of the Pennsylvania Rules of Criminal Procedure.
(2) 
Such a person shall, upon summary conviction before any Magisterial District Judge, be fined not more than $600 for any one offense, recoverable with costs, or imprisoned not more than 90 days, or both. Each day that a violation continues shall be deemed a separable offense punishable by like fine or penalty. Any fine or penalty hereunder shall be in addition to the ten-percent unpaid tax penalty and any other fine or penalty levied hereunder or under any other applicable law.
D. 
Auditing requirements.
(1) 
The Business Administrator or designee is hereby authorized to examine the books, papers and records of any person or persons subject to or supposed to be subject to one or more taxes imposed by this Title 5 in order to verify the accuracy of the declaration or return made or, if no declaration or return is made, ascertain the tax due. An accountant or certified accounting professional or firm may be retained to perform such an audit. Any cost to the City to conduct such an audit shall be assessed upon the subject if any amount is found due and owing to the City and shall be collectable in the same manner as taxes or, if no tax is due, in the manner of any obligation owed the City.
(2) 
Any person who is in possession of an amusement permit shall produce, at the place designated within 10 days, all records for inspection requested by the Business Administrator or his or her designee. Failure to do so will constitute a violation which is subject to the above penalties.
E. 
General code penalty. See Chapter 1-301.