[Adopted 12-7-1970 by Ord. No. 447 (Ch.
XIX, Part 4, of the 1965 Code)]
This article shall be known as the "Earned Income
Tax Ordinance." The provisions hereof shall become effective on the
first day of January 1971.
The provisions of Section 13 of the Local Tax
Enabling Act (Act No. 511 of 1965)[1] are incorporated herein by reference, except that where
options are provided in said Section 13, this article designates the
option selected, and except as and where hereinafter specifically
provided otherwise.
[1]
Editor's Note: Section 13 was repealed by
P.L. 197, No. 32, enacted 7-2-2008, effective 6-30-2012.
[Amended 12-16-2002 by Res. No. 2002-35]
A tax for general revenue purposes in the amount
of 1.0% is hereby imposed on earned income and net profits earned
by residents of Butler Township during the taxable calender year.
A.
Net profits.
(1)
For 1971. Every taxpayer making net profits shall,
on or before April 15, 1972, 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,
1971, and ending December 31, 1971, and pay to said officer the amount
of tax due thereon.
(2)
After 1971. Every taxpayer making net profits in any
year succeeding 1971 shall, on or before April 15 of the succeeding
year of the period beginning January 1, and ending December 31 of
the current year, make and file with the officer on a form prescribed
and approved by the officer, a final return showing the amount of
net profits earned during said current year, and pay to the officer
the amount of tax due thereon, all as provided in Section 13, III,
A(1), of the Local Tax Enabling Act.[1]
[1]
Editor's Note: Section 13 was repealed by
P.L. 197, No. 32, enacted 7-2-2008, effective 6-30-2012.
B.
Earned income.
(1)
For 1971. Every taxpayer shall, on or before April
15, 1972, make and file with the officer a final return showing the
amount of earned income (other than net profits) received during the
period beginning January 1, 1971 and ending December 31, 1971, the
total tax due thereon, the amount of tax paid thereon, the amount
of tax paid thereon that has been withheld pursuant to the provisions
relating to collection at the source and the balance of the tax due.
At the time of filing said 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)
After 1971. For years succeeding the year 1971, every
taxpayer shall make and file final returns and pay the taxes due,
all as provided in Section 13, III, B, first paragraph, of the Local
Tax Enabling Act.[2]
[2]
Editor's Note: Section 13 was repealed by
P.L. 197, No. 32, enacted 7-2-2008, effective 6-30-2012.
(3)
Earned income not subject to withholding. 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 an annual
return and shall pay to the officer the amount of tax shown as due
thereon, all as provided by Section 13, III, B(1) of the Local Tax
Enabling Act.[3]
[3]
Editor's Note: Section 13 was repealed by
P.L. 197, No. 32, enacted 7-2-2008, effective 6-30-2012.
A.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the geographical
limits of the Township of Butler shall deduct the tax imposed by this
article on the earned income due to his employee or employees and
shall file quarterly returns and final returns and pay quarterly to
the officer the amount of taxes deducted, all as set forth in Section
13, IV of said Local Tax Enabling Act;[1] except that:
(1)
On or before February 28, 1972, 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, 1971, and ending December 31, 1971.
(b)
A return withholding statement for each employee
employed during all or any part of the period beginning January 1,
1971, and ending December 31, 1971, 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.
[1]
Editor's Note: Section 13 was repealed by
P.L. 197, No. 32, enacted 7-2-2008, effective 6-30-2012.
B.
Every employer who discontinues business prior to
December 31, 1971, shall within 30 days after discontinuance of business,
file returns and withholding statements hereinabove required and pay
the tax due.
C.
No employer shall be required to register, deduct
taxes, file returns or pay taxes in the cases of domestic servants.
The Income Tax Officer shall be selected from
time to time by resolution of, and shall receive such compensation
for his services and expenses as determined from time to time by the
Board of Commissioners of Butler Township. Such officer shall have
the powers and duties, and be subject to the penalties provided in
the Local Tax Enabling Act.
The tax imposed in § 259-19 of this article shall not be levied on the net profits of any person, institution, or organization as to whom it is beyond the power of Butler Township to impose said tax under the Constitution of the United States of America or the Constitution and Laws of the Commonwealth of Pennsylvania.
[Added 10-5-1998 by Ord.
No. 765]
The Income Tax Officer, on behalf of the Township,
shall collect and receive the taxes, interest, fines and penalties
imposed by this article, and shall maintain records showing the amounts
received and the dates such amounts were received. The Income Tax
Officer shall prescribe and issue all forms necessary for the administration
of the tax and may adopt and enforce regulations relating to any matter
pertaining to the administration of this article, including but not
limited to requirements for collection through employers, requirements
for deductions, requirements for evidence and records, and provisions
for the examination and correction of the returns. The Income Tax
Officer and agents designated by him may examine the records of any
employer or supposed employer or of any taxpayer or supposed taxpayer
in order to ascertain the tax due or verify the accuracy of any return.
Every employer or supposed employer and every taxpayer or supposed
taxpayer shall give the Income Tax Officer and any agent designated
by him the means, facilities and opportunity for the examination hereby
authorized.
[Added 10-5-1998 by Ord.
No. 765]
The Income Tax Officer shall collect, by suit
or otherwise, all taxes, interest, costs, fines and penalties due
under this article and unpaid. If for any reason, any tax is not paid
when due, interest at the rate of 6% per year of the amount of unpaid
tax and an additional penalty of 1/2 of 1% of the amount of unpaid
tax, for each month or fraction of month during which the tax remains
unpaid, shall be added and collected. Whenever suit is brought for
the recovery of unpaid tax, the taxpayer shall, in addition, be liable
for the costs of collection as well as for interest and penalties.
The Income Tax Officer may accept payment under protest of the tax
claimed by the Township in any case where any person disputes the
Township's claim for the tax. If a court of competent jurisdiction
thereafter decides that there has been overpayment to the Income Tax
Officer, the Income Tax Officer shall refund the amount of the overpayment
to the person who paid under protest.
[Added 10-5-1998 by Ord.
No. 765]
Any person who violates any provision of this
article or any regulation adopted pursuant to it shall, upon conviction
thereof before any Justice of the Peace, be subject to a fine of not
less than $100 nor more than $600, plus costs of prosecution, or,
in default of payment of such fine and costs, shall be subject to
imprisonment in the Butler County Jail for a period not exceeding
30 days.
This article shall become effective on January
1, 1971, and shall remain in effect for each year thereafter until
revoked by the Board of Commissioners of Butler Township.
