[Ord. 13, 3/16/1965; as revised by Ord. 119, 4/14/1998]
The provisions of § 6913 of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901-24 (1982), as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania, are incorporated herein by reference thereto; except to the extent that options are provided in said § 6913, this Part designates the option selected, and except as and where hereinafter specifically provided otherwise.
[Ord. 13, 3/16/1965; as revised by Ord. 119, 4/14/1998]
1. 
A tax for the general revenue purposes of 1% is hereby imposed on:
A. 
Salaries, wages, commissions and other compensation earned or paid on or after January 1, of any year by residents of the Township.
B. 
The net profits earned on or after January 1 of any year, of businesses, professions or other activities conducted by such residents.
2. 
Imposition of Tax on Nonresidents. A tax for the general revenue purposes of 1% is hereby imposed on:
A. 
Salaries, wages, commissions and other compensation earned or paid on or after January 1, of any year, by nonresidents of the Township for work done or services performed or rendered in the Township.
B. 
Net profits earned on or after January 1 of any year, of businesses, professions or other activities conducted in the Township by nonresidents.
3. 
The tax levied under Subsections 1A and 2A of this Section shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to any person who is employed by or renders services to him. The tax levied under Subsections 1B and 2B of this Section will relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or proprietor, either individually or in association with some other person or persons.
[Ord. 13, 3/16/1965; as revised by Ord. 119, 4/14/1998]
1. 
Every taxpayer whose net profits are subject to the tax imposed by this Part shall file a declaration of his estimated net profits for the current year and shall pay the tax due thereon in quarterly installments, all as provided in § 6913, III.A.(1)(ii) of the Local Tax Enabling Act.
2. 
Every taxpayer whose earnings are subject to the tax imposed by this Part shall make and file final returns and pay to the officer the balance of the tax due, as provided in § 6913, III., B., first paragraph of the Local Tax Enabling Act.
3. 
Every taxpayer whose earnings are not subject to collection at the source, shall make and file with the officer quarterly returns and shall pay quarter-annually the amount of tax shown as due on such returns all as provided in section 6913, III., B.(2) of the Local Tax Enabling Act.
4. 
The officer is hereby authorized to provide by regulation, subject to the approval of the Board of Supervisors, that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from the salaries, wages, or commissions of any employee, and paid by him or them to the officer shall be accepted as the return required of any employee whose sole income, subject to the tax or taxes under this Part, is such salary, wages or commissions.
[Ord. 13, 3/16/1965; as revised by Ord. 119, 4/14/1998]
Every employer having an office, factory, workshop, branch, warehouse or other place of business within the Township who employs one or more persons, other than domestic servants, for a salary, wage, commission or other compensation, shall register with the officer, deduct the tax imposed by this Part on the earned income of his employee or employees and shall make and file quarterly returns and final returns and pay quarterly to the officer the amount of taxes deducted, all as provided in § 6913, IV. of the Local Tax Enabling Act.
[Ord. 13, 3/16/1965; as revised by Ord. 119, 4/14/1998]
The earned income tax officer shall be selected from time to time by resolution of, and shall receive such compensation for his services and expenses as determined from time to time by the Board of Supervisors. Such officer shall have the powers and duties, and shall be subject to the penalties as provided in § 6913, V., VI., VII of the Local Tax Enabling Act.
[Ord. 13, 3/16/1965; as revised by Ord. 119, 4/14/1998]
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.
[Ord. 13, 3/16/1965; as revised by Ord. 119, 4/14/1998]
1. 
Any person who fails, neglects, or refuses to make any declaration or return required by this Part, 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 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 this ordinance, shall, upon conviction therefor before any district justice of the peace, 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, to be imprisoned for a period not exceeding 30 days.
2. 
Any person who divulges any information which is confidential under the provisions of this Part, shall, upon conviction therefor, before any district justice of the peace, 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, to be imprisoned for a period not exceeding 30 days.
3. 
The penalties imposed under this Section shall be in addition to any other penalty imposed by any other Section of this Part.
4. 
The failure of any person to receive or procure forms required for making the declaration or returns required by this Part shall not excuse him from making such declaration or return.