[Adopted 2-4-1958 by Ord. No. 162]
[Amended 2-8-1996 by Ord. No. 348]
Words and phrases used in this article shall be as defined in 53 P.S. § 6913.
A. 
An annual tax for general revenue purposes of 1/2 of 1% is hereby imposed on:
(1) 
Salaries, wages, commissions and other compensation earned or paid after March 15, 1958, by residents of the Township of Patterson.
(2) 
Salaries, wages and commissions and other compensation earned or paid after March 15, 1958, by nonresidents of the Township of Patterson for work done or services performed or rendered in the Township of Patterson.
(3) 
The net profits earned after March 15, 1958, of businesses, professions or other activities conducted in the Township of Patterson by nonresidents.
B. 
The tax levied under Subsection A(1) and (2) of this section shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer on his behalf to any person who is employed by or renders services to him. The tax levied under Subsection A(3) of this section shall 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.
C. 
Said tax shall first be levied, collected and paid with respect to the salaries, wages, commissions and other compensation and the net profits of businesses, professions or other activities earned during the period between March 15, 1958 and December 31, 1958, and during each calendar year annually thereafter; provided, however, that where the fiscal year of the business, profession or other activity differs from the calendar year, the tax shall be applied to that part of the net profits for the fiscal year as shall be earned from and after March 15, 1958.
A. 
Each taxpayer whose earnings or profits are subject to the tax imposed by this article shall, on or before April 15, 1959, and annually thereafter, make and file a return with the Collector on a form furnished by or obtainable from him, setting forth the aggregate amount of salary, wages and other compensation or net profits earned by him during the preceding year and subject to the said tax, together with such other pertinent information as the Collector may require; provided, however, that when the return is made for the fiscal year or other period different from the calendar year, the return shall be made within 75 days from the end of the said fiscal year or other period.
B. 
The return shall also show the amount of the tax imposed by this article on such earnings and profits. The taxpayer making the said return shall, at the time of filing thereof, pay to the Collector the amount of taxes shown as due thereon; provided further, however, that where any portion of the tax so due shall have been deducted at the source and shall have been paid to the Collector by the person making such deduction pursuant to the provisions of § 172-4 of this article or where any portion of said tax shall have been paid by such taxpayer pursuant to the provisions of § 172-5 of this article, credit for the amount so paid shall be deducted from the amount to be due, and only the balance, if any, shall be due and payable at the time of filing said return.
C. 
The Collector is hereby authorized to provide by regulation, subject to the approval of the Township of Patterson Solicitor, that the return of an employer or employers from the salaries, wages or commissions of an employee and paid by him or them to the Collector 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.
A. 
Each employer within the Township of Patterson who employs one or more persons on a salary, wage, commission or other compensation basis shall deduct monthly, or more often than monthly, at the time of the payment thereof, the tax of one-half of one per centum (1/2 of 1%) of salaries, wages, commissions or other compensation due by the said employer to the said employee and shall file with the Collector, on a form or forms furnished by or obtainable from him, a quarterly return on dates specified herein and pay to him the amount of taxes deducted during said quarters. The quarterly returns shall be made on or before April 30 for all taxes deducted during the quarter beginning January 1 and ending March 31; on or before July 31 for the quarter beginning April 1 and ending June 30; on or before October 31 for the quarter beginning July 1 and ending September 30; and on or before January 31 for the quarter beginning October 1 and ending December 31 of the preceding year; provided, however, that for the year 1958, deduction and payment for the first quarter shall be made for the period beginning March 15, 1958.
B. 
On or before March 15, 1959, and on or before February 15 of each year thereafter, each employer shall file a return on a form or forms prescribed by the Collector, setting forth the names and residence of each employee of said employer during all or any part of the preceding year, the amounts of salaries, wages, commissions or other compensation earned during such preceding years by each of such employees, the amount of taxes deducted and paid to the Collector, together with such other pertinent information as the Collector may require; provided, however, that the failure or omission by any employer either residing within or outside the township to make such return and/or pay such tax shall not relieve the employee from the payment of such tax and the compliance with such regulations, with respect to making returns and payment thereof, as may be fixed in this article or established by the Collector.
A. 
Every taxpayer who anticipates any income which is not subject to the provisions of § 172-4 hereof shall file a declaration of the estimated tax for that part of the taxable year beginning March 15, 1958, and ending December 31, 1958. Such declaration shall be filed on or before April 15, 1958, and a similar declaration shall be filed on or before March 15 of each year for that calendar year during the life of this article by all such taxpayers. Such declarations shall be filed upon a form furnished by the Collector, which form may simply state that the figures used in making such declaration are the figures used in making the declaration of the estimate for the federal income tax, provided that it is understood that such figures may be modified according to the provisions of this article so that the declaration required by this section shall set forth only such income as is taxable under the provisions of this article.
B. 
Such declaration of estimated tax to be paid to the Township of Patterson shall be accompanied by a payment of at least one-fourth (1/4) of the estimated annual tax, and at least a similar amount for such year shall be paid on or before June 30, September 30 and December 31 of such year; provided, however, that such estimate may be amended at the time of the making of any quarterly payments, and further provided that on or before April 15 of the year following that for which such declaration was filed a final return shall be filed, and any balance which may be due the Township of Patterson shall be paid therewith. Should it then appear that such taxpayer has paid more than the amount of tax to which the Township of Patterson would be entitled under the provisions of this article, a refund of the amount so overpaid shall be made.
It shall be the duty of the Collector to collect and receive the taxes and penalties imposed by this article for payment over to the Township Treasurer and to enforce the provisions of this article. It shall also be his duty in addition to keeping such records as are now required by law or ordinance to keep a record showing the amount received by him for each taxpayer and the date of such receipts.
A. 
The Collector is hereby charged with the enforcement of the provisions of this article and is hereby empowered, subject to the approval of the Township Solicitor, to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this article, including provisions for the reexamination and correction of returns and payments.
B. 
The Collector or his duly authorized agent is hereby authorized to examine the books, papers and records of any employer or supposed employer or of any taxpayer or supposed taxpayer in order to verify the accuracy of any return made or, if no return was made, to ascertain the tax imposed by this article. Every such employer or supposed employer or taxpayer is hereby directed and required to give to the said Collector or his duly authorized agent or employee the means, facilities and opportunity for such examination and investigations as are hereby authorized. The Collector is hereby authorized to examine any person under oath concerning any income which was or should have been returned for taxation and, to this end, may compel the production of books, papers and records and the attendance of all persons before him, whether as parties or as witnesses whom he believes to have knowledge of such income.
C. 
All information gained by the Collector or any other official or agent of the township as a result of any returns, investigations, hearings or verifications required or authorized by this article shall be confidential, except for official purposes and except in accordance with proper judicial order, or as otherwise provided by law, and any person or agent divulging such information shall be subject to a fine or penalty as provided in Subdivision IX of 53 P.S. § 6913.
[Amended 2-8-1996 by Ord. No. 348]
All taxes imposed by this article remaining unpaid after they become due shall bear interest in addition to the amount of the unpaid tax at the rate of 6% per year, and the persons upon whom said taxes are imposed shall be further liable to a penalty of one-half of one per centum (1/2 of 1%) of the amount of the unpaid tax for each month or fraction of a month for the first six months of nonpayment.
All taxes imposed by this article, together with all interest and penalties, shall be recoverable by the Township Solicitor as other debts of like amount are recoverable, in addition to the powers of collection possessed by the Collector.
[Amended 2-8-1996 by Ord. No. 348]
Any person who shall fail, neglect or refuse to make any return required by this article, or any employer who shall fail, neglect or refuse to deduct the tax from the employees at the source and pay all the same to the Collector as required by this article, or any taxpayer who shall fail, neglect or refuse to pay the tax, penalties and interest imposed by this article, or any person who shall refuse to permit the Collector or any agent duly authorized by him to examine said person's books, records and papers, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid the full disclosure of the amount of earnings or profits to the payment of the whole or any part of the tax, shall be guilty of violation of this article and, upon conviction, shall be punishable as provided in Subdivision IX of 53 P.S. § 6913 and § 172-8 of this article. Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article. The failure of any employer or any taxpayer to receive or procure a return form shall not excuse him from making a return.
This Article shall not apply to any person or property as to whom or which it is beyond the legal power of the township to impose the tax or duties herein provided for.