[Adopted 12-27-1984 by Ord. No. 163 (Ch.
24, Part 1, of the 1995 Code]
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section:
A partnership, limited partnership or any other incorporated
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 a person, 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 in 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 associations, 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 in property; not including, however,
wages or compensation paid to persons on active military service,
periodic payments for sickness and 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, or payments commonly known as public assistance or unemployment
compensation payments by governmental agencies 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 retirement.
A person, partnership, association, corporation, institution,
governmental body or unit or agency 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 the
Township 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 Lower Pottsgrove Township.
A natural person.
The calendar year before the current year.
A person, partnership, association or any other entity domiciled
in the Township of Lower Pottsgrove.
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.
A tax of 1% is hereby imposed for general revenue
purposes: in the case of a taxpayer on a calendar-year basis, for
the current year beginning January 1, 1985, and ending December 31,
1985, and for each year thereafter beginning January 1 of said year
and ending December 31 of said year; and in the case of a taxpayer
on a fiscal-year basis other than a calendar year, for the current
year beginning January 1, 1985, and ending at the end of the taxpayer's
fiscal year, current on or beginning on January 1, 1985, and for each
taxpayer's fiscal year beginning after January 1, 1985, beginning
at the beginning of said taxpayer's fiscal year and ending at the
ending thereof, upon the following:
(1)
Salaries, wages, commissions and other compensation
earned for activities or services whenever performed or rendered by
individual residents of the Township of Lower Pottsgrove.
(2)
Salaries, wages, commissions and other compensation
earned for activities or services performed or rendered within the
Township of Lower Pottsgrove by individual nonresidents of the Township
of Lower Pottsgrove.
(3)
Net profits earned from operation of a business, profession
or other activity wherever carried on by residents of the Township
of Lower Pottsgrove.
(4)
Net profits earned from operation of business, profession
or other activity carried on within the Township of Lower Pottsgrove
by nonresidents of the Township of Lower Pottsgrove.
B.
The taxes levied under Subsection A(1) and (2) herein shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to a person who is employed by him. The tax levied under Subsection A(3) and (4) shall relate to and be imposed upon the net profits of any business, profession or other activity carried on by any person or persons.
C.
Any taxpayer who first anticipates any net profit
after April 15 of any year beginning after December 31, 1985, shall
pay to the Income Tax Collector in equal installments the tax thereon,
as follows:
(1)
The first installment at the time of filing the declaration
and the other installments on or before the quarterly payment dates
which remain for said year after the filing of the declaration.
(2)
Every taxpayer shall, on or before April 15, 1986,
make and file with the Income Tax Collector, on a form prescribed
or approved by the Collector, a final return showing the amount of
net profits earned during the period beginning January 1, 1985, the
total amount of tax due thereon and the total amount of tax paid thereon.
At the time of filing the final return, the taxpayer shall pay to
the Collector the balance of tax due or shall make demand for refund
or credit in the case of overpayment. Every taxpayer, on or before
April 15 of every year after 1985, shall make and file with the Income
Tax Collector, on a form prescribed or approved by the Collector,
a final return showing the amount of net profits earned during the
period beginning January 1 of the immediately prior year and ending
December 31 of said immediately prior year, the total amount of tax
due thereon and the total amount of tax paid thereon. At the time
of the filing the final return, the taxpayer shall make demand for
refund or credit in the case of overpayment.
(3)
Any taxpayer may, in lieu of paying the January quarterly
installment of his estimated tax for any year, elect to make and file
with the Income Tax Collector on or before January 31 of the succeeding
year the final return as hereinabove required.
A.
Net profits.
(1)
Every taxpayer making net profits shall, on or before
April 15, 1985, make and file with the Income Tax Collector, on a
form prescribed or approved by the Collector, a declaration of his
estimated net profits during the period beginning January 1, 1985,
and ending December 31, 1985, and thereafter shall make and file with
the said Collector on or before April 15 of the then current year
on said form a declaration of his estimated net profits during the
period beginning January 1 and ending December 31 of the then current
year. Every taxpayer making net profits shall pay to the Income Tax
Collector the tax due on said estimated net profits for 1985 at the
time of filing the declaration and the tax due for his estimated net
profits for each year after 1985 in four quarterly installments, as
follows:
(a)
The first installment, at the time of filing
the declaration, and the other installments, on or before June 15
of the then current year; September 15 of the then current year; and
January 15 of the next succeeding year, respectively.
(2)
Any taxpayer who first anticipates any net profit
after April 15 of any year beginning after December 31, 1985, shall
make and file on said form a declaration of his estimated net profits
during the period beginning on the date he first anticipates any net
profit and ending December 31 of the then current year, on or before
June 15 of the then current year or September 15 of the then current
year or December 31 of the then current year, whichever of these dates
next follows the date on which the taxpayer first anticipates such
net profit.
(3)
The Income Tax Collector may provide for the making
and filing of adjusted declarations of estimated net profits and for
the payments of the estimated tax in cases where a taxpayer who has
filed the declaration hereinabove required anticipates additional
net profits not previously declared or finds that he has overestimated
his anticipated net profits.
(4)
Every taxpayer who discontinues business prior to
December 31 of any year shall, within 30 days after the discontinuance
of business, file his return as hereinabove required and pay the tax
due.
B.
Earned income.
(1)
Annual earned income tax return. Every taxpayer shall,
on or before April 15, 1986, make and file with the Income Tax Collector
on a form prescribed or approved by the Collector, a final return
showing the amount of earned income received during the period beginning
January 1, 1985, and ending December 31, 1985, 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. Every taxpayer, on or before April 15 of every year
after 1985, shall make and file with the Income Tax Collector on a
form prescribed or approved by the Collector a final return showing
the amount of earned income received during the period beginning January
1 of the immediately prior year and ending December 31 of said immediately
prior 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 of 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.
(2)
Earned income not subject to withholding.
(a)
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 Income Tax Collector on a form prescribed
or approved by the Collector a quarterly return on or before May 31,
1985, August 31, 1985, November 30, 1985 and January 1, 1986, setting
forth the aggregate amount of earned income not subject to withholding
by him during the period beginning January 1, 1985 and ending March
31, 1985 and during the period beginning April 1, 1985 and ending
June 30, 1985 and during the period beginning July 1, 1985 and ending
September 30, 1985 and during the period beginning October 1, 1985
and ending December 31, 1985, respectively, and subject to the tax,
together with such other information as the Collector may require.
Every taxpayer making such return shall at the time of filing thereof
pay to the Collector the amount of tax shown as due thereon.
(b)
After the calendar year 1985, every taxpayer
who is employed for salary, wage, commission or other compensation
who received any earned income not subject to the provisions relating
to the collection at the source shall make and file with the Income
Tax Collector on a form prepared, supplied and prescribed by the Earned
Income Tax Collector 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 Income Tax Collector shall require.
Every taxpayer who makes such a return shall at the time of the filing
of the return with the Income Tax Collector pay to the Collector the
amount of tax shown as due thereon.
A.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the Township of
Lower Pottsgrove who on January 1, 1985, employs one or more persons,
other than domestic servants, for a salary, wage, commission or other
compensation shall, on or before February 1, 1985, register with the
Collector his name and address and such other information as the Collector
may require. Every employer having an office, factory, workshop, branch,
warehouse or other place of business within the Township of Lower
Pottsgrove who after January 1, 1985, employs for the first time after
that date one or more persons, other than domestic servants, for a
salary, wage, commission or other compensation shall, within 15 days
after becoming an employer, register with the Collector his name and
address and such other information as the Collector may require.
B.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the Township of
Lower Pottsgrove 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 this article
on the earned income due to his employee or employees and shall, on
or before May 31, 1985, August 31, 1985, November 30, 1985 and January
1, 1986, file a return and pay to the Income Tax Collector the amount
of taxes deducted during the period beginning January 1, 1985 and
ending March 31, 1985 and during the period beginning April 1, 1985
and ending June 30 1985 and during the period beginning July 1, 1985
and ending September 30, 1985 and during the period beginning October
1, 1985 and ending December 31, respectively. After the calendar year
1985, every employer having an office, factory, workshop, branch,
warehouse or other place of business within the Township of Lower
Pottsgrove 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 this article on
the earned income due to this 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 Income Tax Collector the amount of taxes
deducted during the preceding three-month periods ending March 31,
June 30, September 30 and December 31 of the current year, respectively.
Each such return filed, unless otherwise agreed upon between the Income
Tax Collector and the employer, shall show the name and social security
number of each such employee, the earned income of such employee during
the preceding three-month or other periods, the tax deducted therefrom,
the political subdivision imposing the tax upon such employee, the
total earned income of all such employees during such preceding three-month
or other period, and the total tax deducted therefrom and paid with
the return. 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 Income Tax
Collector of the Township of Lower Pottsgrove may be required by such
Collector to file his return and pay the tax monthly. In such cases,
payments of tax shall be made to the Collector on or before the last
day of the month succeeding the month for which the tax was withheld.
C.
On or before February 28, 1986, every employer shall
file with the Collector:
(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 Collector for the period beginning January 1, 1985
and ending December 31, 1985.
(2)
A return withholding statement for each employee employed
during all or any part of the period beginning January 1, 1985 and
ending December 31, 1985, 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
subdivision imposing the tax upon such employee and the amount of
tax paid to the Collector. Every employer shall furnish two copies
of the individual return to the employee for whom it is filed.
(3)
On or before February 28 of every year after 1985,
every employer shall file with the Collector:
(a)
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 Collector for the period beginning January
1 of the immediately prior year and ending December 31 of the immediately
prior year.
(b)
A return withholding statement for each employee
employed during all or part of the period beginning January 1 of the
immediately prior year and ending December 31 of the immediately prior
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 Collector.
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 any 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 by § 9 of the
Act of General Assembly of the Commonwealth of Pennsylvania, approved
the 31st day of December, 1965, No. 511, known as "the Local Tax Enabling
Act," 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 requirements
of this article relating to the filing of declarations and returns.
A.
Duties.
(1)
It shall be the duty of the Income Tax Collector 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.
(2)
Upon the filing of a final return for any year and
its acceptance as true and correct by the Income Tax Collector, said
Collector shall promptly refund any overpayment of tax demanded therein
to the taxpayer.
(3)
The Income Tax Collector shall pay all taxes, fines
and penalties collected by him, less refunds made to taxpayers for
overpayment of tax and a reasonable reserve for refunds which must
be made therefrom to the Treasurer of the Township of Lower Pottsgrove,
within one month 15 days after receipt of the same.
B.
Bond required.
(1)
The Income Tax Collector before entering upon his
official duties shall give and acknowledge a bond to the Township
of Lower Pottsgrove in such amount as may be fixed from time to time
by resolution of the Board of Commissioners, which amount shall be
equal to the maximum amount of taxes of which such Collector may be
in possession at any given time. If the Board of Commissioners shall
by resolution designate any bond previously given by the Income Tax
Collector as adequate, such previously given bond shall satisfy the
requirements of this subsection.
(2)
The bond of the Income Tax Collector shall be joint
and several, with one or more corporate sureties, which shall be surety
companies authorized to do business in the Commonwealth of Pennsylvania
and duly licensed by the Insurance Commissioner of said commonwealth.
(3)
Said bond shall be conditioned upon the faithful discharge
by said Collector, 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 by virtue of his office, upon the just
and faithful accounting and paying over according to law of all moneys
and balances thereof to be paid to, received or held by him 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.
(4)
Said bond shall be taken in the name of the Township
of Lower Pottsgrove and shall be for the use of the Township of Lower
Pottsgrove and for the use of such other person or persons for whom
money shall be collected or received or as its or his interest shall
otherwise appear in case of a breach of any of the conditions of said
bond by the acts or neglect of the principal on the bond.
(5)
The Township of Lower Pottsgrove or any person may
sue upon said bond in its or his own name for its or his own use.
(6)
The bond shall contain the name or names of the surety
companies bound thereon.
(7)
The Township of Lower Pottsgrove may, at any time,
upon cause shown and due notice to the Collector and his surety or
sureties, require or allow the substitution or the addition of a surety
company acceptable to said Township for the purpose of making the
bond sufficient in amount without releasing the surety or sureties
first approved from any accrued liability or previous action on said
bond.
(8)
The Secretary of the Township of Lower Pottsgrove
shall be the custodian of the bond required to be given by the Income
Tax Collector.
C.
The Income Tax Collector is hereby empowered to prescribe,
adopt and 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 rule or regulation of any kind shall be enforceable
unless it has been approved by resolution of the Board of Commissioners
of the Township of Lower Pottsgrove. A copy of all such rules and
regulations from time to time in force shall be available for public
inspection at the office of the Earned Income Tax Collector.
D.
The Earned Income Tax Collector shall refund, on petition
of and proof of 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 Income Tax Collector and the 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 Income
Tax Collector 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 who the Income Tax Collector reasonably
believes to be an employer or taxpayer is hereby directed and required
to give to the Collector or to any agent designated by him the means,
facilities and opportunity for such examination and investigation
as are hereby authorized.
F.
Any information gained by the Income Tax Collector,
his agent or by any other official or agent of the Township of Lower
Pottsgrove 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 Income Tax Collector is hereby authorized to establish
different filing, reporting and payment dates for taxpayers whose
fiscal years do not coincide with the calendar year.
H.
The Income Tax Collector shall, at least quarterly,
distribute earned income taxes to the Township of Lower Pottsgrove.
Lower Pottsgrove Township shall not be required to request the Income
Tax Collector to distribute the funds collected but shall at least
annually reconcile its receipts with the records of the Income Tax
Collector and return to or credit the Income Tax Collector with overpayment.
If the Income Tax Collector, within one year after receiving a tax
payment, cannot identify the taxing jurisdiction entitled to a tax
payment, he shall make payment to the municipality in which the tax
was collected.
The Income Tax Collector shall receive such
compensation for his services and expenses as determined from time
to time by the Board of Commissioners of the Township of Lower Pottsgrove.
A.
The Income Tax Collector may sue in the name of the
Township of Lower Pottsgrove for the recovery of taxes due and unpaid
under this article.
B.
Any suit brought to recover the tax imposed by this
part shall be begun 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 Collector 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 be begun within six years.
(4)
Where any person has deducted taxes under provisions
of this article and has failed to pay the amount so deducted to the
Income Tax Collector or where any person has willfully failed or omitted
to make the deductions required by this section, there shall be no
limitation.
C.
This action shall not be construed to limit the Board
of Commissioners of the Township of Lower Pottsgrove from recovering
delinquent taxes by any other means provided by this article or by
other appropriate law.
D.
The Income Tax Collector may sue for recovery of an
erroneous refund, provided such suit is begun within 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.
A.
If for any reason the tax is not paid when due, interest
at the rate of 10% 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.
B.
Where suit is brought for the recovery of any such
tax, the person liable therefor shall, in addition, be liable for
the cost of collection and the interest and penalties herein imposed.
[Amended 3-23-1995 by Ord. No. 192]
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 register or to pay the tax deducted
from his employees or fails, neglects or refuses to deduct or withhold
the tax from his employees; any person who refuses to permit the Collector
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, 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, shall be imprisoned for a period not exceeding
30 days.
B.
Any person who divulges any information which is confidential
under the provisions of this article shall, upon conviction thereof,
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, shall
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 any declaration or return.
A.
Payment of any tax imposed upon salaries, wages, commissions,
other compensations or net profits of businesses, professions or other
activities and any income tax imposed by any other political subdivision
pursuant to an ordinance or resolution passed or adopted prior to
the first day of January 1985 shall be credited to and allowed as
a deduction from the liability of taxpayers for any tax imposed by
this article.
B.
Payment of any tax imposed upon salaries, wages, commissions,
other compensations or net profits of businesses, professions or other
activities to a political subdivision other than the school district
of which the Township of Lower Pottsgrove forms a part by residents
thereof pursuant to an ordinance or resolution passed or adopted under
the authority of the Act of December 31, 1965, No. 511, known as "the
Local Tax Enabling Act," shall be credited to and allowed as a deduction
from the liability of such persons for any tax imposed by this article.
C.
Payment of any tax on income to any political subdivision
other than the school district of which the Township of Lower Pottsgrove
forms a part by residents thereof pursuant to an ordinance or resolution
passed or adopted under the authority of the Act of December 31, 1965,
No. 511, known as "the local Tax Enabling Act," shall, to the extent
that such income includes salaries, wages, commissions, other compensation
or net profits of businesses, professions or other activities but
in such proportions as hereinafter set forth, be credited to and allowed
as a deduction from the liability of such persons for any other tax
on salaries, wages, commissions, other compensation or on net profits
of businesses, professions or other activities imposed by this article.
D.
Payment of any tax on income to any state, other than
the Commonwealth of Pennsylvania, or to any political subdivision
of such other state by residents thereof pursuant to any state or
local law shall, to the extent that such income includes salaries,
wages, commissions or other compensation or net profits of businesses,
professions or other activities but in such proportions as hereinafter
set forth, be credited to and allowed as a deduction from the liability
of such persons for any other tax on salaries, wages, commissions,
other compensation or net profits of businesses, professions or other
activities imposed by this article, if residents of the Township of
Lower Pottsgrove receive credits and deductions of a similar kind
to a like degree from the tax on income imposed by the other state
or political subdivision.
E.
Where a credit or a deduction is allowable under the
provisions of this section, it shall be allowed in proportion to the
concurrent periods for which taxes are imposed by the other state
or respective political subdivisions but not in excess of the amount
previously paid for the concurrent period.
[Amended 3-23-1995 by Ord. No. 192]
The Earned Income Tax Collector shall demand,
receive and collect from all corporations, political subdivisions,
associations, companies, firms or individuals employing persons owing
delinquent earned income taxes or whose spouse owes delinquent earned
income taxes, upon the presentation of a written notice in demand
under oath or affirmation containing the name of the taxable or the
spouse thereof and the amount of tax due. Upon the presentation of
such written notice and demand, it shall be the duty of any corporation,
political subdivision, association, company, firm or individual to
collect from the wages, commissions or earnings of such individual
employees then owing or that shall within 60 days thereafter become
due or from any unpaid commissions or earnings of any such taxable
in its or his possession or that shall, within 60 days thereafter,
come into its or his possession, a sum sufficient to pay the respective
amount of the delinquent earned income taxes and costs shown upon
the written notice or demand, and to pay the same to the Earned Income
Tax Collector of the Township of Lower Pottsgrove within 60 days after
such notice shall have been given. Such corporation, political subdivision,
association, firm or individual shall be entitled to deduct from the
moneys collected from each employee the costs incurred from the extra
bookkeeping necessary to record such transactions, not exceeding 2%
of the amount of money so collected and paid over to the Earned Income
Tax Collector. Upon the failure of any such corporation, political
subdivision, association, company, firm or individual to deduct the
amount of such taxes or to pay the same over to the Earned Income
Tax Collector, less the cost of bookkeeping involved in such transaction,
as above provided, within the time hereby required, such corporation,
political subdivision, association, company, firm or individual shall
forfeit and pay the amount of such tax, for each such taxable whose
taxes are not withheld and not paid over, together with a penalty
of 10% added thereto, to be recovered by an action of assumpsit in
a suit to be instituted by the Earned Income Tax Collector or by the
proper authorities of the Township of Lower Pottsgrove as debts of
like amount are now by law recoverable, except that such person shall
not have the benefit of any stay of execution or exemption law.
Upon presentation of a written notice and demand
under oath or affirmation to the State Treasurer or any other fiscal
officer of the Commonwealth of Pennsylvania or its boards, authorities,
agencies or commissions it shall be the duty of the Treasurer or collector
to deduct from the wages then owing or that shall within 60 days thereafter
become due to any employee a sum sufficient to pay the respective
amount of the delinquent earned income taxes and costs shown on the
written notice. The same shall be paid to the Earned Income Tax Collector
of the Township of Lower Pottsgrove within 60 days after such notice
shall have been given.
The Township of Lower Pottsgrove, in accordance
with the authority granted it by § 21 of the Act of December
31, 1965, No. 511, known as "the Local Tax Enabling Act," shall have
the power to collect unpaid earned income taxes from the persons owing
such taxes by suit in assumpsit or other appropriate remedy. Upon
each such judgment, execution may be issued without any stay or benefit
of any exemption law.
