[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:
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.
