[Adopted 3-8-1999 by Ord. No. 2144]
The following words and phrases when used in
this section shall have the meanings given to them in this section
unless the context clearly indicates otherwise:
The determination of the Township of the amount of underpayment
by a taxpayer.
A Board of Local Tax Appeals established under § 24-68 (relating to administrative appeals).
Any of the following, including interest and penalty provided
by law, when levied by a political subdivision:
Any tax authorized or permitted under the act
of December 31, 1965 (P.L. 1257, No. 511, known as the "Local Enabling
Act").
Any per capita tax levied under any act.
Any occupation, occupation assessment or occupation
privilege tax levied under any act.
Any tax on income levied under any act.
Any tax measured by gross receipts levied under
any act.
Any tax on a privilege levied under any act.
Any tax on amusements or admissions levied under
any act.
Any tax on earned income and net profits.
The Board of Commissioners of the Township of Whitehall.
The Township of Whitehall, including any officer, agent,
agency, clerk, income tax officer, collector, employee or other person
to whom the governing body has assigned responsibility of the audit,
assessment, determination or administration of an eligible tax.
Any payment of tax which is determined in the manner provided
by law not to be legally due.
An individual, partnership, association, corporation, limited
liability company, estate, trust, trustee, fiduciary or any other
entity subject to or claiming exemption from any eligible tax or under
a duty to perform an act for itself or for another under or pursuant
to the authority of an act provided for an eligible tax.
The amount or portion of any tax determined to be legally
due in the manner provided by law for which payment or remittance
has not been made.
A payment of an eligible tax made pursuant to the free will
of the taxpayer. The term does not include a payment made as a result
of distraint or levy or pursuant to a legal proceeding in which the
Township of Whitehall is seeking to collect its delinquent taxes or
file a claim therefor.
A.
Statement. The Township of Whitehall shall prepare
a statement which sets forth in simple and nontechnical terms:
(1)
The rights of a taxpayer and the obligation of the
Township of Whitehall during an audit or an administrative review
of the taxpayer's books or records.
(2)
The administrative and judicial procedures by which
a taxpayer may appeal or seek review of any adverse decision of the
Township of Whitehall.
(3)
The procedure for filing and processing refund claims
and taxpayers complaints.
(4)
The enforcement of procedures.
B.
Distribution. The Township of Whitehall shall notify any taxpayer connected regarding the assessment, audit, determination, review or collection of an eligible tax of the availability of the statement under Subsection A. The Township of Whitehall shall make copies of the statement available to taxpayers upon request at no charge to the taxpayer, including mailing costs. The notification shall be stated as follows:
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"You are entitled to receive a written explanation
of your rights with regard to the audit, appeal, enforcement, refund
and collection of local taxes by calling the Township of Whitehall
at (610) 437-5524 during the hours of 8:00 a.m. and 4:30 p.m."
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A.
Minimum time periods for taxpayer response.
(1)
The taxpayer shall have 30 calendar days from the
mailing date to respond to requests for information by the Township
of Whitehall. The Township shall grant additional reasonable extensions
upon application for good cause.
(2)
The Township of Whitehall shall notify the taxpayer
of the procedure to obtain an extension in its initial request.
(3)
The Township of Whitehall shall take no lawful action
against a taxpayer for the tax year in question until the expiration
of the applicable response period, including extensions.
B.
Requests for prior year returns.
(1)
Except as provided in Subsection B(2), an initial inquiry by the Township of Whitehall regarding a taxpayers compliance with any eligible tax 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 notice.
(2)
The Township of Whitehall may make a subsequent request
for a tax return or supporting information if, after the initial request,
the local taxing authority determines that the taxpayer filed to file
a tax return, under reported income or failed to pay a tax for one
or more of the tax periods covered by the initial request. This subsection
shall not apply if the Township or Whitehall has sufficient information
to indicate that the taxpayer failed to file a required return or
pay an eligible tax which was due more three years prior to the date
of the notice.
C.
Use of federal tax information. The Township of Whitehall
may require a taxpayer to provide copies of the taxpayer's Federal
individual income tax return in the Township can demonstrate that
the Federal tax information is reasonably necessary for the enforcement
or collection of an eligible tax and the information is not available
from other available sources or the Department of Revenue.
A.
General rule. A taxpayer who has paid an eligible
tax to the Township of Whitehall may file a written request with the
Township for refund or credit of the eligible tax. A request for a
refund shall be made within three years of the due date for filing
the report as extended or one year after the actual payment of the
eligible tax, whichever is later. If no report is required, the request
shall be made within three years after the due date for payment of
the eligible tax, or within one year after the actual payment of the
eligible tax, whichever is later.
(1)
For purposes of this section, a tax return filed by
the taxpayer with the Township of Whitehall showing an overpayment
of tax shall be deemed to be a written request for a cash refund unless
otherwise indicated on the tax return.
B.
Notice of underpayment. For amounts paid as a result
of a notice asserting or informing a taxpayer of an underpayment,
a written request for refund shall be filed with the Township of Whitehall
within one year of the date of the payment.
A.
General rule. All overpayments of tax due the Township
of Whitehall, including taxes on real property, shall bear simple
interest from the date of overpayment until the date of resolution.
B.
Interest rate. Interest on overpayments shall be allowed
and paid at the same rate as the Commonwealth is required to pay pursuant
to § 806.1 of the Act of April 9, 1929 (P.L. 343, No. 176),
known as the "Fiscal Code."
C.
Exceptions.
(1)
No interest shall be allowed if an overpayment is
refunded or applied against any other tax, interest or penalty due
to the Township of Whitehall within 75 days after the last date prescribed
for filing the report of tax liability or within 75 days after the
date the return or report of the liability due is filed, whichever
is later.
(2)
Overpayments of interest or penalty shall not bear
any interest.
D.
Acceptance of refund check. The taxpayer's acceptance
of the Township of Whitehall's check shall not prejudice any right
of the taxpayer to claim any additional overpayment and interest thereon.
Tender of a refund check by the Township of Whitehall shall be deemed
to be acceptance of the check by the taxpayer for purposes of this
section.
E.
DATE OF OVERPAYMENT
(1)
(2)
(3)
(4)
(5)
DATE OF RESOLUTION
(1)
(2)
(a)
(b)
Definitions.
The later of the date paid or the date tax is deemed to have
been overpaid as follows:
Any tax actually deducted and withheld at the
source shall be deemed to have been overpaid on the last day for filing
the report for the tax period, determined without regard to any extension
of time for filing.
Any amount overpaid as estimated tax for the
tax period shall be deemed to have been overpaid on the last day for
filing the final report for the tax period, determined without regard
to any extension of time for filing.
An overpayment made before the last day prescribed
for payment shall be deemed to have been paid on the last day.
Any amount claimed to be overpaid with respect
to which a lawful administrative review or appellate procedure is
initiated, shall be deemed to have been overpaid 60 days following
the date of filing of the amended income tax return.
Any amount shown not to be due on an amended
income or earned income and net profits tax return shall be deemed
to have been overpaid with respect to which a lawful administrative
review or appellate procedure is initiated, shall be deemed to have
been overpaid 60 days following the date of filing of the amended
income tax return.
The date the overpayment is refunded or credited as follows:
For a cash refund, a date preceding the date
of the Township of Whitehall's refund by check by not more than 30
days.
For credit of an overpayment:
The date of the Township of Whitehall's notice
to the taxpayer of the determination of the credit.
The due date for payment of the tax against
which the credit is applied, whichever first occurs. For a cash refund
of a previously determined credit, interest shall be paid on the amount
of the credit from a date 90 days after the filing of a request to
convert the credit to a cash refund to a date preceding the date of
the refund check by not more than 30 days whether or not the refund
check is accepted by the taxpayer after tender.
The Township of Whitehall shall notify the taxpayer
in writing of the basis of any underpayment that the Township of Whitehall
has determined to exist. The notification shall include:
A.
The tax period or periods for which the underpayment
is asserted.
B.
The amount of the underpayment detailed by the tax
period.
C.
The legal basis upon which the Township of Whitehall
has relied to determine that an underpayment exists.
D.
An itemization of the revisions made by the Township
of Whitehall to a return or report filed by the taxpayer that results
in the determination that an underpayment exists.
A.
Errors and delay. In the case of any underpayment,
the Township of Whitehall may abate all or any part of interest for
any period for the following:
(1)
Any underpayment or tax finally determined to be due
attributable in whole or in part to any error or delay by the Township
of Whitehall in performance of a ministerial act. For purposes of
this paragraph, an error or delay shall be taken into account only
if no significant aspect or the error or delay can be attributed to
the taxpayer and after the Township has contacted the taxpayer in
writing with respect to the underpayment of tax finally determined
to be due or payable.
(2)
Any payment of a tax to the extent that any error
or delay in the payment is attributable to an officer, employee or
agent of the Township of Whitehall being erroneous or dilatory in
performance of a ministerial act. The Township shall determine what
constitutes timely performance of ministerial acts performed under
this article.
B.
Abatement due to erroneous written advice by Township
of Whitehall.
(1)
The Township of Whitehall shall abate any portion
of any penalty or excess interest attributable to erroneous advice
furnished to the taxpayer in writing by any officer, employee or agent
of the Township acting in the officers, employee's or agent's official
capacity if:
(2)
This subsection shall not be construed to require
the Township of Whitehall to provide written advice to taxpayers.
Unless otherwise specified by the taxpayer,
all voluntary payments of an eligible tax shall be prioritized by
the Township of Whitehall as follows:
[Adopted 4-14-2003 by Ord. No. 2405]
A.
The Township of Whitehall, as the political subdivision
levying an eligible tax hereby establishes a Local Tax Appeals Board
appointed by the Board of Commissioners. The Board shall consist of
three members. Qualifications for service on the Board of the members
shall be determined by the Board of Commissioners. Members of the
Board shall not be compensated for serving on the board. The Board
of Commissioners may enter into agreements with other political subdivisions
to establish a joint local tax appeals board.
B.
The Board of Commissioners may appoint members to
the Board by resolution. Further, at least one but no more than three
residents of the Township may be appointed to serve as alternate members
of the Board.
A.
Filing. A petition is timely filed if the letter transmitting
the petition is postmarked by the United States on or before the final
day on which the petition is required to be filed. Deadlines for filing
petitions are as follows:
(1)
Refund petitions shall be filed within three years
after the due date for filing the report as extended or one year after
actual payment of an eligible tax, whichever is later. If no report
is required, the petition shall be filed within three years after
the due date for payment of an eligible tax or within one year after
actual payment, whichever is later.
(2)
Petitions for reassessment of an eligible tax shall
be filed within 90 days of the date of the assessment notice.
B.
Contents. The Board of Commissioners shall adopt regulations
specifying the form and content of petitions, including the process
and deadlines.
Practice and procedure under this article shall not be governed by 2 Pa.C.S., Chapter 5, Subchapter B (relating to judicial review of local agency action). The Board of Commissioners shall adopt regulations governing practice and procedure under this article.
Any person aggrieved by a decision under this
article who has a direct interest in the decision shall have the right
to appeal to the court vested with the jurisdiction of local tax appeals
by or pursuant to Title 42, Pa.C.S. (relating to judiciary and judicial
procedure).
Decisions under this article may be made according
to principles of law or equity.
A.
Authorization. The Township of Whitehall may enter
into written agreements with any taxpayer under which the taxpayer
is allowed to satisfy liability for any eligible tax in installment
payments if the Township determines that the agreement will facilitate
collection.
B.
Extent to which agreements remain in effect.
(1)
Except as otherwise provided in this section, any agreement entered into by the Township of Whitehall under Subsection A shall remain in effect for the term of agreement.
(3)
If the Township of Whitehall finds that the financial
condition of the taxpayer has significantly changed, the Township
may alter, modify or terminate the agreement, but only if:
C.
Prepayment permitted. Nothing in this section shall
prevent a taxpayer from prepaying in whole or in part any eligible
tax under an agreement with the Township of Whitehall.
D.
Real estate tax installment payments.
[Added 7-10-2006 by Ord. No. 2645; amended 11-13-2006 by Ord. No.
2655]
(1)
The following dates are the installment due dates
within the year at which time 1/4 of the total gross real estate tax
shall be due and owing: April 30, May 31, June 30 and July 31.
(2)
A property owner electing to use the installment option
shall make payments consistent with the above due dates. Installment
payments paid after the respective due date will be subject to a penalty
of 10%.
[Adopted 8-8-2005 by Ord. No. 2578]
A.
Any information gained by the Township of Whitehall
as a result of any audit, return, report, investigation, hearing or
verification shall be confidential tax information. It shall be unlawful,
except in official purposes or as provided by law, for the Township
of Whitehall to:
(1)
Divulge or make known in any manner any confidential
information gained in any return, investigation, hearing or verification
to any person.
(2)
Permit confidential tax information or any book containing
any abstract or particulars thereof to be seen or examined by any
person.
(3)
Print, publish or make known in any manner any confidential
tax information.
Except as provided in § 24-64 (relating to interest on overpayment), this article shall not apply to any tax on real estate.
