The following definitions shall apply to the Local Taxpayer
Bill of Rights as well as all exhibits adopted by reference:
ASSESSMENT
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
ELIGIBLE TAXES
Any of the following, including interest and penalty provided
by law, when levied by a political subdivision:
A.
Any tax authorized or permitted under the act of December 31,
1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act;"
B.
Any per capita tax levied under any act;
C.
Any occupation, occupation assessment or occupation privilege
tax levied under any act;
D.
Any tax on income levied under any act;
E.
Any tax measured by gross receipts levied under any act;
F.
Any tax on a privilege levied under any act;
G.
Any tax on amusements or admissions levied under any act;
H.
Any tax on earned income and net profits.
OVERPAYMENT
Any payment of tax which is determined in the manner provided
by law not to be legally due.
TAXING AUTHORITY
A political subdivision levying an eligible tax. The term
shall include any officer, agent, agency, clerk, income tax officer,
collector, employee or other person to whom the governing body has
assigned responsibility for the audit, assessment, determination,
or administration of an eligible tax. The term shall not include a
tax collector or collection agency who has no authority to audit a
taxpayer or determine the amount of an eligible tax or whose only
responsibility is to collect an eligible tax on behalf of the governing
body.
TAXPAYER
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 providing for an eligible tax.
UNDERPAYMENT
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.
Every taxpayer is obligated to pay all taxes levied by the Borough
to which the taxpayer is subject. When taxes are not paid to the Borough,
or its designated tax collector has questions about whether a taxpayer
has fulfilled all tax obligations relating to the filing of tax returns,
the payment of taxes due and/or any other matter relating to taxpayer
compliance with any applicable tax ordinance, the Borough has the
legal right to enforce all taxpayer obligations. In conjunction with
taxpayer obligations and Borough rights, the Commonwealth of Pennsylvania
has enacted a Local Taxpayers Bill of Rights which grants certain
legal rights to taxpayers and creates obligations for the Borough
so that equity and fairness control how certain eligible taxes are
collected. This document is the disclosure statement required by the
Local Taxpayers Bill of Rights. This document is merely a summary
of your rights. For a complete statement of your rights and obligations
and the obligations of the Borough, see 53 P.S. Subch. C.
The Borough or its designated collection agent must notify the
taxpayer in writing of the basis for any underpayment determined to
exist.
Depending on the type of tax involved and the specific circumstances,
if a taxpayer has not paid a tax liability determined to be due or
which the Borough or its designated collection agent have reason to
believe might be due, the Borough or its designated agent may pursue
additional enforcement options, including but not limited to:
A. Inquiry by the Borough to taxpayer.
B. An audit of taxpayer records.
C. The Borough or its designated collection agent may contact the taxpayer
and attempt to resolve the liability through payment in full, an installment
payment plan, or compromise.
D. The employment of private collection agencies to collect the tax.
E. The filing of a lien against the taxpayer and, in some cases, against
the taxpayer's employer.
F. The attachment of or requirement directed to an employer to make
reductions in the wages or earnings of the taxpayer and to pay such
reductions over to the Borough or its designated tax collector.
G. The filing of a suit against the taxpayer before a Magisterial District
Judge or in the Allegheny County Court of Common Pleas.
H. Execution and attachment of taxpayer bank accounts, sale of taxpayer
vehicles or other personal property or real estate based on a judgment
or lien obtained through the foregoing legal proceedings.
I. Any additional tax recovery alternative permissible by any applicable
legislation.
Information gained by the Borough or its designated collection
agent as the result of any audit, return, report, investigation, hearing
or verification shall be confidential as set forth in 53 Pa.C.S.A.
§ 8437. However, confidentiality will not preclude disclosure
for official purposes, whether in connection with legal proceedings
or otherwise, and will not preclude disclosure to the extent required
by any applicable law as more specifically set forth in 53 Pa.C.S.A.
§ 8437.
If a taxpayer has a complaint about any action relating to taxes
in question, complaints should be directed to the Manager of the Borough
at 10 West Manilla Avenue, Pittsburgh, PA 15220 or any other person
as may be designated by the Borough Council to facilitate resolution
of the complaint by working with the appropriate personnel.