[Adopted 12-11-2000 by Ord. No. 2000-11]
The provisions of the Open Space Lands Act,
Act 153 of 1996, 32 P.S. § 5001 et seq., as amended, supplemented,
modified or reenacted by the General Assembly of Pennsylvania, are
incorporated herein by reference thereto. Additionally, the provisions
of Section 6913 of the Local Tax Enabling Act, P.L. 1257, No. 511,
December 31, 1965, 53 P.S. §§ 6901 to 6924 (1982),[1] as amended, supplemented, modified or reenacted by the
General Assembly of Pennsylvania, are incorporated herein by reference
thereto; except to the extent that options are provided in said Section
6913, this article designates the option selected, and except as and
where hereinafter specifically provided otherwise.
[1]
Editor's Note: See now 53 P.S. § 6924.101 to 6924.312.
A.
A tax for the purpose of acquiring interests in real
property in order to secure open space pursuant to the Open Space
Lands Act, Act 153 of 1996, 32 P.S. § 5001 et seq., of 0.25%
is hereby imposed on:
B.
The tax levied under Subsection A(1) of this section shall relate to and be imposed upon salaries, wages, commissions, and other compensation paid by an employer or on their behalf to any person who is employed by or renders services to them. The tax levied under Subsection A(2) of this section will relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or proprietor, either individually or in association with some other person or persons.
A.
Every taxpayer whose net profits are subject to the
tax imposed by this article shall file a declaration of their net
profits for the current year and shall pay the tax due thereon in
annual installment, all as provided in Section 6913, Subsection IIIA(1),
of the Local Tax Enabling Act,[1] or estimated net profits for the current year and shall
pay the tax due thereon in quarterly installments, all as provided
in Section 6913, Subsection IIIA(1)(ii), of the Local Tax Enabling
Act.
[1]
Editor's Note: See now 53 P.S. § 6924.101 to 6924.312.
B.
Every taxpayer whose earnings are subject to the tax
imposed by this article shall make and file final returns and pay
to the Income Tax Officer the balance of the tax due, as provided
in Section 6913, Subsection IIIB, of the Local Tax Enabling Act.
C.
Every taxpayer whose earnings are not subject to collection
at the source shall file with the Income Tax Officer quarterly returns
and shall pay quarterannually the amount of tax shown as due on such
returns all as provided in Section 6913, Subsection IIIB(2), of the
Local Tax Enabling Act.
D.
The Income Tax Officer is hereby authorized to provide
by regulation, subject to the approval of the Hilltown Township Board
of Supervisors, that the return of an employer or employers, showing
the amount of tax deducted by said employer or employers from the
salaries, wages or commissions of any employee, and paid by him or
them to the Income Tax Officer, shall be accepted as the return required
of any employee whose sole income, subject to the tax or taxes under
this article, is such salary, wages or commissions.
Every employer having an office, factory, workshop,
branch, warehouse, or other place of business within Hilltown Township
who employs one or more persons, other than domestic servants, for
a salary, wage, commission or other compensation, shall register with
the Income Tax Officer, deduct the tax imposed by this article on
the earned income of their employee or employees and shall make and
file quarterly returns and final returns and pay quarterly to the
Income Tax Officer the amount of taxes deducted, all as provided in
Section 6913, Subsection IV, of the Local Tax Enabling Act.
The Income Tax Officer shall be the same person
or corporation appointed by the Board of Supervisors of Hilltown Township
to collect the existing general revenue earned income tax.
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 which the tax remains unpaid, shall
be added and collected. Where suit is brought for recovery of any
such tax, the person liable therefor shall, in addition, be liable
for the costs 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 Income
Tax 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 their 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 therefor 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, to 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 therefor
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, to 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
or any other ordinance.
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 them from making such declaration or return.
