[Adopted 2-8-1999 by Ord. No. 2311]
This Local Taxpayers Bill of Rights applies
with respect to all taxes imposed by the Township pursuant to the
Local Tax Enabling Act.[1]
[1]
Editor's Note: For the Local Tax Enabling
Act, see now 53 P.S. §§ 6924.101 et seq.
A.
Town requests for information.
(1)
The Township, its auditor, its solicitor or other
designated representative is authorized to examine the books and records
of any taxpayer in order to verify the accuracy of any return made
or, if no return was made, to ascertain whether the tax should be
imposed and, if so, the amount of the tax due.
(2)
The Township may request information from a taxpayer
concerning the taxpayer's compliance with Township tax ordinances.
Books, journals, invoices, documents and other accounting records
utilized by the taxpayer in the ordinary course of business must be
kept in a manner which will reflect actual business operations. There
must be objective criteria in these books and records, as well as
in underlying documents, such as invoices, to support the returns
filed by the taxpayer. A taxpayer claiming an exemption or exclusion
for any portion of gross receipts or other taxes must maintain complete
records which will support the validity of such claims. Such claims
will be disallowed if not sufficiently proven by the taxpayer.
(3)
Except as otherwise provided herein, an initial inquiry
by the Township for information regarding the taxpayer's compliance
with Township tax ordinances may include taxes required to be paid
or tax returns required to be filed no more than three years prior
to the mailing date of the inquiry notice.
(4)
However, the Township may make a subsequent request
for tax returns or supporting information if, after the initial request,
the Township determines that the taxpayer has failed to file a tax
return, has underreported income or receipts or has failed to pay
a tax for one or more of the tax periods covered by the initial request.
(5)
In the event that the Township has sufficient information
to indicate that the taxpayer has failed to file a required return
or to pay a tax which was due more than three years prior to the date
of the notice, the three-year limitation shall not apply and the Township
may request information for any such tax years.
(6)
The Township may require any taxpayer to provide copies
of the taxpayer's federal and state income tax return(s) and all other
documents necessary for verification of the taxpayer's compliance
status. The Township shall require individuals to provide federal
tax returns only where the federal tax information is reasonably necessary
for the enforcement or collection of an eligible tax and the information
is not available from other sources or the Department of Revenue.
(7)
Any information obtained by the Township as a result
of any audit return, report, investigation, heating or verification
shall be confidential tax information, except as provided by law.
However, the information on any license application shall be a public
record.
B.
Taxpayer response.
(1)
Thirty days to respond. When the Township makes an
initial request for information from the taxpayer, the taxpayer shall
have at least 30 calendar days from the mailing date of the request
to respond.
(2)
Extensions. Upon written application by the taxpayer
submitted to the Township for its designated Tax Administrator/Collector,
within the initial thirty-day period, and where good cause for an
extension exists, the Township shall grant an extension of time to
respond for a reasonable amount of time.
(3)
No action by the Township within the response period.
The Township shall take no lawful action against a taxpayer for the
tax year in question until the expiration of the response period.
(4)
The books, journals, invoices and other accounting
records of the taxpayer as used in its ordinary course of business
must be kept in a manner which will reflect actual business operations
of the taxpayer. The books and records of the taxpayer must contain
objective criteria to support the returns filed by the taxpayer. A
taxpayer claiming an exemption or exclusion for any portion of gross
receipts or other taxes must maintain complete records which will
support the validity of such claims. Such claims will be disallowed
if not sufficiently proven by the taxpayer.
(5)
The taxpayer is required, at the taxpayer's cost,
to make all records available to the Township to support the returns
which were filed, or should have been filed, by the taxpayer. If the
taxpayer does not have records for the entire period requested for
review, the Township may utilize whatever information or records are
available to reconstruct, as accurately as possible, the figures that
reflect the business activity of the taxpayer for the period involved.
C.
Audit. The Township has the right to have a designated
representative audit or examine any tax return and any taxpayer's
books and records to verify accuracy and to assess or reassess the
amount of tax due. In the event that a taxpayer has failed to file
a required return, the Township has the right to have its auditor
examine the books and records of the company, or such other information
as is available, to determine and assess the amount of tax due.
D.
Notice of basis of underpayment.
(1)
The Township will notify the taxpayer, in writing,
of the basis for any underpayment that the Township has determined
to exist, including:
(a)
The tax period(s) for which the underpayment
is asserted;
(b)
The amount of the underpayment detailed by tax
period;
(c)
The legal basis upon which the Township has
relied to determine that an underpayment exists; and
(d)
An itemization of the revisions made by the
Township to a return or report filed by the taxpayer that results
in the determination that an underpayment exists.
(2)
Unless otherwise specified by the taxpayer, the Township
shall apply all voluntary payments of taxes first to taxes owed, then
to interest, then to penalty and then to any other fees and charges.
E.
Abatement of certain interest and penalties.
(1)
Errors and delays. In the case of an underpayment,
where the Township has contacted the taxpayer, in writing, with respect
to the underpayment of tax finally determined to be due or payable,
the Township may abate all or any part of interest for any period,
if the underpayment is attributable in whole or in part to any error
or delay by the Township in the performance of a ministerial act,
provided that no significant aspect of the error or delay is attributable
to the taxpayer. The Township shall determine what constitutes timely
performance of ministerial acts.
(2)
Erroneous written advice by the Township.
(a)
The Township is not required by law to provide
written advice to taxpayers. However, the Township shall abate any
portion of penalty or interest which is attributable to erroneous
advice furnished to the taxpayer, in writing, by an officer, employee
or agent of the Township acting in his or her official capacity, in
the following circumstances:
[1]
The written advice was in response to a specific
written request of the taxpayer;
[2]
The taxpayer reasonably relied upon the written
advice; and
[3]
The portion of the penalty or addition to tax
or excess interest did not result from a failure by the taxpayer to
provide adequate or accurate information.
(b)
Taxpayer should not rely on advice given which
is not in writing and in response to a specific written request.
F.
Installment agreements. In order to facilitate collection,
the Township, at its discretion, may enter into written agreements
with any taxpayer under which the taxpayer is allowed to satisfy a
tax liability in installment payments. The Township, at its election,
may modify or terminate any installment agreement where:
(1)
The taxpayer has provided inaccurate or incomplete
information;
(2)
The Township believes that collection of the tax under
the agreement is in jeopardy;
(3)
The Township finds that the financial condition of
the taxpayer has significantly changed and has given 30 days' notice
of the finding and reasons for the finding to the taxpayer;
(4)
The taxpayer fails to pay any installment at the time
due under the agreement;
(5)
The taxpayer fails to pay any other tax liability
at the time the liability is due;
(6)
The taxpayer fails to provide a financial condition
update as requested by the Township.
A.
Requests for refunds. A taxpayer who has paid a tax
to the Township may file a written request with the Township for refund
or credit of the tax.
(1)
Except as otherwise provided herein, all refund requests
must be made within three years of the due date for filing the return
or report, as extended, or one year after actual payment of the tax,
whichever is later.
(2)
For amounts paid as a result of a notice asserting
or informing a taxpayer of an underpayment, a written request for
refund must be filed with the Township within one year of the date
of payment.
(3)
If no report or return is required, the refund request
must be made within three years after the due date for payment of
the tax, or within one year after actual payment of the tax, whichever
is later.
(4)
For purposes of this section, a tax return filed by
the taxpayer with the Township which shows an overpayment of tax shall
be deemed to be a written request for a cash refund if the taxpayer
provides all necessary documentation to support the taxpayer's right
to refund. If the taxpayer indicates on the return that the taxpayer
desires the overpayment to be applied as a credit toward other taxes,
the return showing the overpayment shall not be deemed a written request
for cash refund.
B.
Interest on overpayment. All overpayments of a tax
due to the Township, including taxes on real property, shall bear
simple interest from the date of overpayment until the date of resolution.
(2)
Exceptions. No interest shall be allowed if an overpayment
is refunded or applied against any other tax, interest or penalty
due to the Township within 75 days after the last date prescribed
for filing the report of the tax liability, or within 75 days after
the date the return or report of the liability due is filed, whichever
is later.
(3)
Overpayments of interest or penalty. Overpayments
of interest or penalty shall not bear any interest.
(4)
Acceptance of refund check. Tender of a refund check
by the Township shall be deemed to be acceptance of the check by the
taxpayer for purposes of this section. The taxpayer's acceptance of
the Township's check shall not prejudice any right of the taxpayer
to claim any additional overpayment and interest thereon. "Date of
overpayment" and "date of resolution" shall be defined in accordance
with Pennsylvania Act 50-1998.[2]
[2]
Editor's Note: See 53 Pa. C.S.A. § 8421
et seq.
C.
Taxpayer complaints. All taxpayer complaints shall
be directed to the Township Manager at the Township Manager's office.
A.
Petitions. A taxpayer may file a petition for review
of assessment determination, or refund, with the Township Board of
Commissioners' Review Board.
(1)
A petition is timely filed if the letter transmitting
the petition is postmarked by the United States Postal Service on
or before the final day on which the petition is required to be filed.
(2)
A petition for refund must be filed within three years
after the due date for filing the report or return, as extended, or
within one year after actual payment of the tax, whichever is later.
If no report or return is required, the petition shall be filed within
three years after the due date for payment of the tax or within one
year after actual payment, whichever is later.
(3)
A petition for reassessment of a tax shall be filed
within 90 days of the date of the assessment notice or notice of underpayment.
(4)
The Board of Commissioners' Review Board shall deny
all petitions not timely filed.
(5)
All petitions must be submitted on the petition form
provided by the Township.
(6)
Requests for review of assessment determination, or
refund, which are not submitted on the designated form are null and
void, and the Township is not required to respond to them.
(7)
The Board of Commissioners' Review Board will consider
the petition in an executive session. The Board shall render its decision,
in writing, to the taxpayer within 60 days of the date of actual receipt
of the complete and accurate petition by the Township. Failure of
the Township to render a decision within 60 days shall result in the
petition being deemed approved. In its discretion, the Review Board
may require testimony, which shall be under oath, but is not required
to be recorded.
(8)
The Review Board shall determine the petition according
to the Haverford Township's tax ordinances, rules, regulations and
principles of Pennsylvania law and equity. The decision of the Review
Board shall be timely made if notice of the decision is mailed to
the taxpayer, postmarked no later than 60 days after the date of actual
receipt of the complete and accurate petition by the Township.
(9)
Any person aggrieved by a decision of the Review Board,
who has a direct interest in the decision, shall have the right to
appeal to the Court of Common Pleas, and there shall receive a hearing
de novo.
A.
The Township, its designee or the Township Solicitor
has the power to collect unpaid taxes, interest and penalties in the
name of the Township from the persons owing such amounts, by institution
of a civil action, by imposition of a municipal lien or by any other
appropriate remedy.
B.
The Township, its designee or the Township Solicitor
has the power to file a criminal summary offense citation in the District
Court having jurisdiction for violation of any Township tax ordinance.
The tax ordinances provide for fines.
C.
In all legal actions, the Township has the power to
demand costs and attorney's fees from the taxpayer.
The form of petition for appeal described in
the Haverford Township Local Taxpayers Bill of Rights will be as prescribed
by the Manager/Secretary of the Board of the Commissioners of Haverford
Township.
Any provision contained in the Mercantile License
Tax Ordinance, Realty Transfer Tax Ordinance, Business Privilege Tax
Ordinance or in the regulations enforcing these ordinances which is
inconsistent with the provisions of the Haverford Township Local Taxpayers
Bill of Rights is hereby repealed.[1]
The provisions of the Haverford Township Local
Taxpayers Bill of Rights and of this article shall take effect January
1, 1999.
