[Adopted 12-4-1990 by Ord. No. 277]
The provisions of § 6913 of the Local
Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. §§ 6901
through 6924 (1982), as hereafter amended, supplemented, modified
or reenacted by the General Assembly of Pennsylvania, are incorporated
herein by reference hereto; except to the extent that options are
provided in said § 6913, this article designates the option
selected and except as and where hereinafter specifically provided
otherwise.
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 persons, 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 domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the voluntary 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 association, 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 property; not including, however,
wages or compensation paid to persons on active military service,
periodic payments for sickness, 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 after reaching a specific age or after a stated period of
employment, 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, or any other entity employing one
or more persons for a salary, wage, commission or other compensation.
A 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% on each dollar is hereby
imposed on all earned income and net profits, as defined herein, earned
by residents of the Township of Upper Southampton and on all earned
income and net profits earned by nonresidents of the Township of Upper
Southampton for work done or services performed or rendered in said
township. This tax shall become effective April 1, 1991, and shall
remain in effect thereafter 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 pay to the officer in four equal quarterly installments the
tax due thereon as follows: the first installment on or before April
15 of the current year, July 15 of the current year, October 15 of
the current year, and January 15 of the succeeding year.
(2)
On or before April 15 of the succeeding year, every
taxpayer shall make and file a 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.
B.
Earned income. Every taxpayer shall, on or before
April 15, of the succeeding year, make and file with 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 submitted and supported by
such United States Federal Income Tax Return forms as required by
the officer, which shall 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 profit 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, 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 Upper Southampton
Township who employs 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 Upper Southampton
Township 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 1 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 employers, 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.
B.
An 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 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 the sections relating to the filing of declarations and returns.
The earned 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 Supervisors. Such officer shall have the powers and duties,
and shall be subject to the penalties, as provided in § 6913,
Subdivisions V, VI, and VII, of the Local Tax Enabling Act.
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 Upper Southampton.
If the Board of Supervisors shall, by ordinance, 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
Commission 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 according to law, of all moneys and
all balances thereof paid to, received or held 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 the appointing
authority or authorities, and shall be for the use of the political
subdivision or political subdivisions appointing the officer, and
for the use of such other person or persons for whom money shall otherwise
appear, in case of a breach of any of the conditions thereof by the
acts or neglect of the principle on the bond.
C.
The officer charged with the administration and enforcement
of the provisions of this article is hereby empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to any
matter pertaining to the administration and enforcement of this 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 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 rules or regulations of any kind shall be enforceable unless it
has been approved by the Board of Supervisors of Upper Southampton
Township. 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
or 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 payment date for taxpayers whose fiscal years do not
coincide with the calendar year.
A.
The officer may sue in the name of the Township of
Upper Southampton for recovery of taxes due and unpaid under this
article.
B.
Any suit brought to recover the tax imposed by this
article shall begin 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 of tax liability
of 25% or more and no fraud, suit shall begin 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 Upper Southampton from recovering delinquent taxes by any other
means provided by law.
C.
The officer may sue for recovery of an erroneous refund
provided 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.
[Amended 4-20-1993 by Ord. No. 305]
A.
No person, corporation, or entity shall move into
or cause his personal property to be moved into any residential or
nonresidential building without first having notified the township
of the intent to do so. Said notification shall be made in duplicate
on forms prepared by the township.
B.
Notification forms. Notification forms shall be available
at the township office during normal business hours. The forms shall
set forth the name of the applicant, the location of the premises,
the name of the owner, the address of the owner, the nature of the
proposed use of the building, the nature of the use of the building
by the previous owner, and the length of time that the prior use had
been conducted by prior owners, and, if the property is used for residential
purposes, the name and ages of all occupants.
C.
Tenant reporting. In addition to the notification
required above, the owners of all tenant-occupied property shall file
with the township, on or before July 15 of each year, reports identifying
any lessor or sublessor of property in Upper Southampton Township.
This requirement shall apply to the owners of all residential, commercial,
institutional, and/or industrial property. The reporting shall be
in duplicate on forms prepared by the township, and shall set forth
the name and mailing address of the owner, the names and mailing addresses
of all occupants of the leased premises, the use proposed for the
building, and the nature of the use conducted by the previous owner/tenant.
The annual reporting shall be supplemented within 15 days of any change
in occupancy of the leased premises.
D.
Compliance with other ordinances. Compliance with the requirements of this section shall not relieve any individual or entity of the necessity of compliance with the requirements of Chapter 134 of the Upper Southampton Township Code of Ordinances which sets forth requirements for certificates of occupancy.
If for any reason the tax is no 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.
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 deduct or withhold the tax from his
employees, any person who refuses to permit the 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 his 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 thereof before any District Justice, or court
of competent jurisdiction in the county, be sentenced to pay a fine
of not more than $500 for each offense, and costs, and, in default
of payment of said fine and costs, to be imprisoned for a period not
exceeding 30 days. Each violation shall constitute a separate offense,
punishable by a like fine or imprisonment for each day of continued
violation.
B.
Any person who divulges any information which is confidential
under the provisions of this article shall, upon conviction thereof
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 of said fines and costs, 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
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 him from making such declaration or return.
E.
Any person or entity which fails to comply with the reporting requirements of § 163-49 of this article shall, upon conviction thereof 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 of said fines and costs, to be imprisoned for a period not exceeding 30 days.
[Amended 4-20-1993 by Ord. No. 305]
