[Adopted 11-18-2002 by Ord. No. 758]
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 of other than regular wages
received during a period of 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.
Person, public employee or private agency designated by 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.
[Amended 12-30-2004 by Ord. No. 781]
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 Tinicum and on all earned income and
net profits earned by nonresidents of the Township of Tinicum for
work done or services performed or rendered in said Township. This
tax shall become effective January 1, 2005, 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 June
15 of the current year, September 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 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 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 Tinicum 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 Tinicum 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 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.
B.
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 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, 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 articles 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 the 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 Township of Tinicum. If the Board
of Commissioners of the Township of Tinicum shall by ordinance designate
any bond previously given by the Officer as adequate, such bond shall
be sufficient to satisfy the requirements of the 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 monies and
all balances thereof paid to, received, or held by him by virtue of
this 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 principal on the bond.
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 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 the article.
No rule or regulation of any kind shall be enforceable unless it has
been approved by the Board of Commissioners. 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 the 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 may sue in the name of Township of Tinicum
for recovery payment dates for taxpayers whose fiscal years to not
coincide with the calendar year.
A.
The Officer may sue in the name of the Township of
Tinicum for recovery of taxes due and unpaid under this article.
B.
Any suit brought to recover the tax imposed by the
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 the 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 the 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 Tinicum 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.
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 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 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 the 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 the article
shall, upon conviction thereof before any Magisterial District Judge,
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 find 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 the article shall, upon conviction thereof
before any Magisterial District Judge 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 the
article.
D.
The failure of any person to receive or procure forms
required for making the declaration or returns required by the article
shall not excuse him from making such declaration or return.
The owner of any apartment house or rental unit
located in the Township or authorized representative of the owner
shall submit to the Secretary of the Township a list of occupants,
consisting of names and apartment designations of all persons 18 years
of age and older residing in the apartment house or rental unit and
who are not transient occupants. The list shall be submitted within
60 days from December 31, 2002, and shall be updated quarterly thereafter,
every April 1, July 1, October 1, and January 1.
