[Ord 358. Passed 4-26-1999]
This chapter shall be known and may be cited
as the "Lower Gwynedd Township Local Taxpayer Bill of Rights." This
Local Taxpayer Bill of Rights applies with respect to all taxes imposed
by the Township pursuant to the Local Tax Enabling Act ; all per capita
taxes; all occupation, occupation assessment or occupational privilege
taxes; income taxes; gross receipts taxes; privilege taxes, amusement
or admissions taxes and earned income and net profits taxes.
[Ord. 358. Passed 4-26-1999]
(a)
Township Requests for Information.
(1)
The Township, its Auditor, its Solicitor or
other designated representative is authorized to examine the books
and records of any taxpayer in order to verify the accuracy of any
return made or, if no return was made, to ascertain whether the tax
should be imposed and, if so, the amount of the tax due.
(2)
The Township may request information from a
taxpayer concerning the taxpayer's compliance with Township tax ordinances.
Books, journals, invoices, documents and other accounting records
utilized by the taxpayer in the ordinary course of business must be
kept in a manner which will reflect actual business operations. There
must he objective criteria in these books and records, as well as
in underlying documents, such as invoices, to support the returns
filed by the taxpayer. A taxpayer claiming an exemption or exclusion
for any portion of gross receipts or other taxes must maintain complete
records which will support the validity of such claims. Such claims
will be disallowed if not sufficiently proven by the taxpayer.
(3)
Except as otherwise provided herein, an initial
inquiry by the Township for information regarding the taxpayer's compliance
with Township tax ordinances may include taxes required to be paid
or tax returns required to be filed no more than three years prior
to the mailing date of the inquiry notice.
(4)
However, the Township may make a subsequent
request for tax returns or supporting information if, after the initial
request, the Township determines that the taxpayer has failed to file
a tax return, has underreported income or receipts, or has failed
to pay a tax for one or more of the tax periods covered by the initial
request.
(5)
In the event that the Township has sufficient
information to indicate that the taxpayer has failed to file a required
return or to pay a tax which was due more than three years prior to
the date of the notice, the three-year limitation shall not apply
and the Township may request information for any such tax years.
(6)
The Township may require any taxpayer to provide
copies of the taxpayer's federal income tax return. The Township shall
require individuals to provide federal tax returns only where the
federal tax information is reasonably necessary for the enforcement
or collection of an eligible tax and the information is not available
from other sources or the Department of Revenue.
(7)
Any information obtained by the Township as
a result of any audit return, report, investigation, hearing or verification
shall be confidential tax information, except as provided by law.
However, the information on any license application shall be a public
record.
(b)
Taxpayer response.
(1)
Thirty Days to Respond: When the Township makes
an initial request for information from the taxpayer, the taxpayer
shall have at least 30 calendar days from the mailing date of the
request to respond.
(2)
Extensions. Upon written application by the
taxpayer submitted to the Township (or its Auditor, if the request
for information is from the Auditor) within the initial thirty-day
period, and where good cause for an extension exists, the Township
shall grant an extension of time to respond for a reasonable amount
of time.
(3)
No Action by the Township Within the Response
Period. The Township shall take no lawful action against a taxpayer
for the tax year in question, until the expiration of the response
period.
(4)
The books, journals, invoices and other accounting
records of the taxpayer as used in its ordinary course of business
must be kept in a manner which will reflect actual business operations
of the taxpayer. The books and records of the taxpayer must contain
objective criteria to support the returns filed by the taxpayer. A
taxpayer claiming an exemption or exclusion for any portion of gross
receipts or other taxes must maintain complete records which will
support the validity of such claims. Such claims will be disallowed
if not sufficiently proven by the taxpayer.
(5)
The taxpayer is required, at its cost, to make
all records available to the Township to support the returns which
were filed, or should have been filed, by the taxpayer. If the taxpayer
does not have records for the entire period requested for review,
the Township may utilize whatever information or records are available
to reconstruct, as accurately as possible, the figures that reflect
the business activity of the taxpayer for the period involved.
(c)
Audit. The Township has the right to have a designated
representative audit any tax return to verify its accuracy and to
assess or reassess the amount of tax due. In the event that a taxpayer
has failed to file a required return, the Township has the right to
have its Auditor examine the books and records of the company, or
such other information as is available, to determine and assess the
amount of tax due.
(d)
Notice of Basis of Underpayment.
(1)
The Township will notify the taxpayer, in writing,
of the basis for any underpayment that the Township has determined
to exist, including:
A.
The tax period(s) for which the underpayment
is asserted;
B.
The amount of the underpayment detailed by tax
period;
C.
The legal basis upon which the Township has
relied to determine that an underpayment exists; and
D.
An itemization of the revisions made by the
Township to a return or report filed by the taxpayer that results
in the determination that an underpayment exists.
(2)
Unless otherwise specified by the taxpayer,
the Township shall apply all voluntary payments of taxes first to
taxes owed, then to interest, then to penalty; and then to any other
fees and charges.
(e)
Abatement of Certain Interest and Penalties.
(1)
Errors and Delays. In the case of an underpayment,
where the Township has contacted the taxpayer, in writing, with respect
to the underpayment of tax finally determined to be due or payable,
the Township may abate all or any part of interest for any period,
if the underpayment is attributable in whole or in part to any error
or delay by the Township in the performance of a ministerial act,
provided that no significant aspect of the error or delay is attributable
to the taxpayer. The Township shall determine what constitutes timely
performance of ministerial acts.
(2)
Erroneous Written Advice by the Township. The
Township is not required by law to provide written advice to taxpayers.
However, the Township shall abate any portion of penalty or interest
which is attributable to erroneous advice furnished to the taxpayer,
in writing, by an officer, employee or agent of the Township acting
in his or her official capacity, in the following circwnstances:
A.
The written advice was in response to a specific
written request of the taxpayer;
B.
The taxpayer reasonably relied upon the written
advice; and
C.
The portion of the penalty or addition to tax
or excess interest did not result from a failure by the taxpayer to
provide adequate or accurate information.
(f)
Installment Agreements. In order to facilitate collection,
the Township, at its discretion, may enter into written agreements
with any taxpayer under which the taxpayer is allowed to satisfy a
tax liability in installment payments. The Township, at its election,
may modify or terminate any installment agreement where:
(1)
The taxpayer has provided inaccurate or incomplete
information.
(2)
The Township believes that collection of the
tax under the agreement is in jeopardy.
(3)
The Township finds that the financial condition
of the taxpayer has significantly changed and has given 30 days' notice
of the finding and reasons for the finding to the taxpayer.
(4)
The taxpayer fails to pay any installment at
the time due under the agreement.
(5)
The taxpayer fails to pay any other tax liability
at the time the liability is due.
(6)
The taxpayer fails to provide a financial condition
update as requested by the Township.
[Ord. 358. Passed 4-26-1999]
(a)
Requests for Refunds. A taxpayer who has paid a tax
to the Township may file a written request with the Township for refund
or credit of the tax.
(1)
Except as otherwise provided herein, all refund
requests must be made within three years of the due date for filing
the return or report, as extended, or one year after actual payment
of the tax, whichever is later.
(2)
For amounts paid as a result of a notice asserting
or informing a taxpayer of an underpayment, a written request for
refund must be filed with the Township within one year of the date
of payment.
(3)
If no report or return is required, the refund
request must be made within three years after the due date for payment
of the tax, or within one year after actual payment of the tax, whichever
is later.
(4)
For purposes of this section, a tax return filed
by the taxpayer with the Township which shows an overpayment of tax
shall be deemed to be a written request for a cash refund if the taxpayer
provides all necessary documentation to support the taxpayer's right
to refund. If the taxpayer indicates on the return that the taxpayer
desires the overpayment to be applied as a credit toward other taxes,
the return showing the overpayment shall not be deemed a written request
for cash refund.
(b)
Interest on Overpayment. All overpayments of a tax
due to the Township, including taxes on real property, shall bear
simple interest from the date of overpayment until the date of resolution.
(1)
Interest Rate. Interest on overpayments shall
be allowed and paid at the same rate as the commonwealth is required
to pay pursuant to Section 806.1 of the Act known as the "Fiscal Code."
(2)
Exceptions. No interest shall be allowed if
an overpayment is refunded or applied against any other tax, interest
or penalty due to the Township within 75 days after the last date
prescribed for filing the report of the tax liability, or within 75
days after the date the return or report of the liability due is filed,
whichever is later.
(3)
Overpayments of Interest or Penalty. Overpayments
of interest or penalty shall not bear any interest.
(4)
Acceptance of Refund. Tender of a refund check
by the Township shall be deemed to be acceptance of the check by the
taxpayer for purposes of this section. The taxpayer's acceptance of
the Township's check shall not prejudice any right of the taxpayer
to claim any additional overpayment and interest thereon. "Date of
overpayment" and "date of resolution" shall be defined in accordance
with Pennsylvania Act 50-1998.
(c)
Taxpayer Complaints. All taxpayer complaints shall
be directed to the Township Manager at the Township Manager's office.
[Ord. 358. Passed 4-26-1999]
(a)
Petitions. A taxpayer may file a petition for review
of assessment determination, or refund, with the duly appointed Township
Hearing Officer.
(1)
A petition is timely filed if the letter transmitting
the petition is postmarked by the United States Postal Service on
or before the final day on which the petition is required to be filed.
(2)
A petition for refund must be filed within three
years after the due date for filing the report or return, as extended,
or within one year after actual payment of the tax, whichever is later.
If no report or return is required, the petition shall be filed within
three years after the due date for payment of the tax or within one
year after actual payment, whichever is later.
(3)
A petition for reassessment of a tax shall be
filed within 90 days of the date of the assessment notice or notice
of underpayment.
(4)
The Hearing Officer shall deny all petitions
not timely filed.
(5)
All petitions must be submitted on the petition
form provided by the Township. A copy of the petition form is attached
to this Local Taxpayer Bill of Rights.
(6)
Requests for review of assessment determination,
or refund, which are not submitted on the designated form are null
and void, and the Township is not required to respond to them.
(7)
The Hearing Officer will consider the petition
and shall render his decision, in writing, to the taxpayer within
60 days of the date of actual receipt of the complete and accurate
petition by the Township. Failure of the Hearing Officer to render
a decision within 60 days shall result in the petition being deemed
approved. In his discretion, the Hearing Officer may require testimony,
which shall be under oath, but is not required to be recorded.
(8)
The Hearing Officer shall determine the petition
according to the Lower Gwynedd Township tax ordinances, rules, regulations
and principles of Pennsylvania law and equity. The decision of the
Hearing Officer shall be timely made if notice of the decision is
mailed to the taxpayer, postmarked no later than 60 days after the
date of actual receipt of the complete and accurate petition by the
Township.
(9)
Any person aggrieved by a decision of the Hearing
Officer, who has a direct interest in the decision, shall have the
right to appeal to the Court of Common Pleas, and there shall receive
a hearing de novo.
[Ord. 358. Passed 4-26-1999]
(a)
The Township, its designee or the Township Solicitor
has the power to collect unpaid taxes, interest and penalties in the
name of the Township from the persons owing such amounts, by institution
of a civil action, by imposition of a municipal lien or by any other
appropriate remedy.
(b)
The Township, its designee or the Township Solicitor
has the power to file a criminal summary offense citation in the District
Court having jurisdiction for violation of any Township tax ordinance.
The tax ordinances provide for fines in the amount of $600.
(c)
In all legal actions, the Township has the power to
demand costs and attorneys fees from the taxpayer.
