As used in this article, the following terms
shall have the meanings indicated:
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 a "domicile," for a "domicile"
is the fixed place of abode which, in the intention of the taxpayer,
is permanent rather than transitory. A "domicile" is the voluntarily
fixed place of habitation of a person, 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 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 and disability other than regular wages
received during a period of sickness, disability or retirement or
payments arising under workmen's compensation acts, occupational disease
acts and similar legislation or payments commonly recognized as old
age benefits, retirement pay or pensions paid to persons retired from
service upon reaching a specific age or after a stated period of employment
or payments commonly known as "public assistance" or unemployment
compensation payments by any governmental agency or payments to reimburse
expenses or payments made by employers or 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 retirements.
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 person, public employee or private agency designated
by the governing body to collect and administer the tax on earned
income and net profits.
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 taxing district.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the taxing district.
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 tax at the rate of 1/2 of 1% on each dollar
is hereby imposed on all earned income and net profits, as defined
herein, earned by residents of the Township of Hempfield and on all
earned income and net profits earned by nonresidents of the Township
of Hempfield for work done or services performed or rendered in said
township. This tax shall remain in effect on a calendar-year basis
without annual reenactment unless the rate of tax is subsequently
changed.
A.
Net profits.
(1)
Every taxpayer making net profits shall on or before
April 15 of each year make and file with the officer, on a form prescribed
by the officer, a declaration of his estimated net profits during
the period beginning January 1 and ending December 31 of the current
year and shall pay to the officer in four equal quarterly installments
the tax due thereon as follows: the first installment at the time
of filing the declaration and the other installments on or before
June 15 of the current year, September 15 of the current year and
January 15 of the succeeding year.
(2)
Any taxpayer who first anticipates any net profit
after April 15 of the current year shall make and file the declaration
hereinabove required on or before June 15 of the current year, September
15 of the current year or December 31 of the current year, whichever
of these dates next follows the date on which the taxpayer first anticipates
such net profit, and shall pay to the officer in equal installments
the tax due thereon on or before the quarterly payment dates which
remain after the filing of the declaration.
(3)
On or before April 15 of the succeeding year, every
taxpayer shall make and file a final return on a form prescribed by
the officer showing the amount of net profits earned, the total amount
of tax due 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 the tax due or shall make demand for refund or credit in
the case of overpayment. An incomplete or improperly completed tax
return shall be considered as not having been filed. Each final return
shall be substantiated and supported by such United States federal
income tax return forms as required by the officer, which shall at
least include a copy of the federal W-2 Form in the case of an earned
income taxable and Schedule C of the federal return as to a net profits
taxable. Any taxpayer may, in lieu of paying the fourth quarterly
installment of his estimated tax, elect to make and file with the
officer on or before January 31 of the succeeding year the final return
as hereinabove required.
(4)
The officer is hereby authorized to provide by regulation
for the making and filing of adjusted declarations of estimated net
profits and for the payment of the estimated tax in cases where a
taxpayer who has filed the declaration hereinabove required anticipates
additional net profits not previously declared or funds that he has
overestimated in his net profits.
(5)
Every taxpayer who discontinues business prior to
December 31 of the current year shall, within 30 days after the discontinuance
of business, file his final return as hereinabove required and pay
the tax due.
B.
Earned income. Every taxpayer shall, on or before
April 15 of the succeeding year, make and file with the 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 current year and ending December 31 of the current 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 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. An incomplete or improperly completed tax return shall
be considered as not having been filed. Each final return shall be
substantiated and supported by such United States federal income tax
return forms as required by the officer, which shall at least include
a copy of the federal W-2 Form in the case of an earned income taxable
and Schedule C of the federal return as to a net profits taxable.
C.
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, on a
form prescribed or approved by the 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
officer may require. Every taxpayer making such return shall, at the
time of filing thereof, 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 Hempfield Township
who employs one or more persons, other than domestic servants, for
a salary, wage, commission or other compensation who has not previously
registered 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 Township of
Hempfield who employees 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 officer 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 30 of the current year
and December 31 of the current year, respectively. Such returns, unless
otherwise agreed upon between the officer and employer, shall show
the name and social security number of each such employee, the earned
income of such employee during such preceding three month period,
the tax deducted therefrom, the political subdivision imposing the
tax upon such employee and the political subdivision in which the
employee resides, 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. 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 taxing authority may be required by the 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.
On or before February 28 of the succeeding year, every
employer shall file with the officer:
(1)
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
current year and ending December 31 of the current year.
(2)
A return showing a withholding statement for each
employee employed during all or 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 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 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 the 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, 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.
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 requirement
of this article relating to the filing of declarations and returns.
A.
It shall be the duty of the 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.
B.
Each officer, before entering upon his official duties,
shall give and acknowledge a bond to the Township of Hempfield. If
the Township shall, by resolution, designate any bond previously given
by the officer as adequate, such bond shall be sufficient to satisfy
the requirements of this subsection.
(1)
Each such bond shall be joint and several with one
or more corporate sureties, which shall be surety companies authorized
to do business in this commonwealth and duly licensed by the Insurance
Commissioner of this commonwealth.
(2)
Each bond shall be conditioned upon the faithful discharge
by the officer, his clerks, assistants and appointees of all trusts
confided in him by virtue of his office, upon the faithful execution
of all duties required by him by virtue of his office, upon the just
and faithful accounting or payment over, according to law, of all
moneys and all balances thereof 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.
(3)
Each such bond shall be taken in the name of Hempfield
Township and shall be for the use of Hempfield Township and for the
use of such other person or persons for whom money shall be collected
or received or as his or her interest shall otherwise appear in case
of a breach of any of the conditions thereof by the acts or neglect
of the principal on the bond.
(4)
Hempfield Township or any person may sue upon said
bond in its or his own name for its or his own use.
(5)
Each such bond shall contain the name or names of
the surety company or companies bound thereon. Hempfield Township
shall fix the amount of the bond at an amount equal to the maximum
amount of taxes which may be in the possession of the officer at any
given time.
(6)
Hempfield Township 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 a surety company acceptable
to Hempfield Township 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 such bond.
(7)
Hempfield Township shall designate the custodian of
the bond or bonds required to be given by the officer.
C.
The officer charged with the administration and enforcement
of the provisions of the Article is hereby empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to any
matter pertaining to the administration and enforcement of the 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 the 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 the Board of Supervisors of the Township of Hempfield.
A copy of such rules and regulations currently in force shall be available
for public inspection.
D.
The officer shall refund, on petition of and proof
by 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 officer and agents designated by him are hereby
authorized to examine the books, papers and records of any employer
of any taxpayer or of any person whom the 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 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 examination
and investigations as are hereby authorized.
F.
Any information gained by the officer, his agents
or by any other official or agent of the taxing district as a result
of any declarations, 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 officer is authorized to establish different filing,
reporting and paying dates for taxpayers whose fiscal years do not
coincide with the calendar year.
H.
The officer shall distribute earned income taxes to
Hempfield Township as often as the Board of Supervisors of Hempfield
Township may direct, but such distribution shall be made no less often
than annually. Hempfield Township shall at least annually reconcile
its receipts with the records of the officer and return to or credit
the officer with any overpayment.
The income tax officer shall receive such compensation
for his services and expenses as determined by Hempfield Township.
In the case of a single collector established pursuant to Subsection
(b) of Section 10 of the Local Tax Enabling Act of 1965, Act No. 511,[1] the taxing jurisdictions shall share in the compensation
and expenses of a single officer according to the proportionate share
that the total annual collections for each jurisdiction bears to the
total annual collections for all political subdivisions in a single
collector district.
[1]
Editor's Note: See 53 P.S. § 6910(b)
A.
The officer may sue in the name of the Township for
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 or tax liability
of 25% or more and no fraud, suit shall be begun within six years.
(4)
Where any person has deducted taxes under the provisions
of this article and has failed to pay the amounts so deducted to the
officer or where any person has willfully failed or omitted to make
the deductions required by this section, there shall be no limitation.
(5)
This section shall not be construed to limit the Township
of Hempfield from recovering delinquent taxes by any other means provided
by law.
C.
The officer may sue for recovery of an erroneous refund,
provided that 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.
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 therefore shall, in addition, be
liable for the costs of collection and the interest and penalties
herein imposed.
[Amended 6-12-1989 by Ord. No. 89-13; 4-8-1996 by Ord. No.
96-4]
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 agent designated by the officer to examine appropriate 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 tax imposed by this article shall,
when found by the District Justice to have violated this article,
be subject to a civil fine not to exceed $600 for each offense, plus
all court costs and reasonable attorney's fees incurred by Hempfield
Township in the enforcement of this article in a civil enforcement
proceeding. Each violation shall constitute a separate enforceable
offense punishable by a like civil fine for each day of continued
violation.
B.
Any person who divulges any information which is confidential
under the provisions of this article shall, when found to be in violation
by the District Justice, be subject to a civil fine not to exceed
$600, plus all courts and reasonable attorney's fees incurred by Hempfield
Township in the enforcement of this article in a civil enforcement
proceeding.
C.
The penalties imposed under this section shall be
in addition to any other penalty imposed by any other section of this
article.
D.
The failure of any person to receive or procure forms
required for making the declaration or returns required by this article
shall not excuse that person from making such declaration or return.
This Article shall not apply to any person or
property as to whom or which it is beyond the legal power of said
Township of Hempfield to impose the tax or duties herein provided
for.
This Article is enacted under the authority
of the Local Tax Enabling Act, 53 P.S. § 6901 et seq. The
tax shall continue in force on calendar-year or taxpayer-fiscal-year
basis without annual reenactment unless the rate of the tax is subsequently
changed.
The provisions of this article are severable.
If any sentence, clause or section of this article is, for any reason,
declared to be unconstitutional, illegal or invalid, said unconstitutionality,
illegality and invalidity shall not impair any of the remaining provisions
of sections of this article. It is hereby declared to be the intent
of the Township of Hempfield that this article would have been adopted
had such unconstitutional, illegal or invalid sentence, clause, or
section not been included herein.
