The Local Tax Enabling Act (Act 511 of 1965, P.L. 1257) authorizes certain political subdivisions to levy certain
eligible local taxes upon taxpayers, as eligible taxes are more specifically
defined below. Act 50 of 1998 requires the Borough of Summit Hill to adopt a local taxpayer
bill of rights and to establish an administrative process to receive
and determine taxpayer petitions related to assessment, audit, determination,
review or collection of eligible tax. The purpose of this article
is to meet January 1, 1999 compliance deadline under Act 50.
The following definitions shall apply to the local taxpayer
bill of rights as well as all exhibits attached hereto:
ASSESSMENT
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
ELIGIBLE TAXES
Includes all taxes levied under the Local Tax Enabling Act
(Act 511), as well as any per capita, occupation, occupation assessment,
occupational privilege, income, gross receipts, privilege, amusement,
admissions, earned income or net profit tax. This policy does not
apply to real property taxes.
TAXING AUTHORITY
The Borough of Summit Hill, as well as any officer, agent,
agency, clerk, income tax officer, collector employee or other person
whom the Borough of Summit Hill has assigned responsibility for the
audit, assessment, determination or administration of an eligible
tax.
TAXPAYER
An individual, corporation, partnership, or any other entity
subject to or claiming exemption from any eligible tax.
UNDERPAYMENT
The amount or portion of any eligible tax determined to be
legally due in the manner provided by law for which payment or remittance
has not been made.