[Ord. 1989-11, 11/20/1989, § 1]
The following words or phrases when used in this Part shall
have the meanings ascribed to them in this Section, except where the
context clearly indicates a different meaning:
A partnership, limited partnership, or any other unincorporated
group of two or more persons.
An enterprise, activity, profession or any other undertaking
of an unincorporated nature conducted for profit, or ordinarily conducted
for profit, whether by persons, partnerships, associations or any
other entity.
A corporation or joint stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania or
any other state, territory, foreign country or dependency.
The calendar year for which the tax is levied.
The place where one lives and has his permanent home, and
to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the voluntary fixed place of habitation
of a person, not for a mere special or limited purpose, but with the
present intention of making a permanent home. In the case of businesses,
or associations, the domicile is that place considered as the center
of business affairs and the place where its functions are discharged.
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered, whether directly or through
an agent, and whether in cash or in property; not including however,
wages or compensation paid to persons on active military service,
periodic payments for sickness and disability other than regular wages
received during a period of sickness, disability or retirement or
payments arising under Workmen's Compensation Acts, Occupational
Disease Acts and similar legislation, or payments commonly referred
to as old age benefits, retirement pay or pensions paid to persons
retired from service after reaching a specific age or after a stated
period of employment or payments commonly known as public assistance,
or unemployment compensation payments by any governmental agency or
payments to reimburse expenses or payments made by employers or labor
unions for wage and salary supplemental programs, including but not
limited to, programs covering hospitalization, sickness, disability
or death, supplemental unemployment benefits, strike benefits, social
security and retirement.
Person, public employee or private agency designated by the
governing body to collect and administer the tax on earned income
and net profits.
A person, partnership, association, corporation, institution,
governmental body or unit or agency, or any other entity employing
one or more persons for a salary, wage, commission or other compensation.
The net income from the operation of a business, profession,
or other activity, except corporations, after provisions for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis in accordance with the accounting system used
in such business, profession, or other activity, but without deduction
of taxes based on income.
A person, partnership, association or other entity domiciled
outside the taxing district.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the taxing district.
The calendar year following the current year.
A person, partnership, association, or any other entity,
required hereunder to file a return of earned income or net profits,
or to pay a tax thereon.
[Ord. 1989-11, 11/20/1989, § 1]
A tax at the rate of 1% on each dollar is hereby imposed on
all earned income and net profits, as defined herein, earned by residents
of the Borough of Doylestown and on all earned income and net profits
earned by non-residents of the Borough of Doylestown for work done
or services performed or rendered in the Borough of Doylestown. This
tax shall become effective January 1, 1990, and shall remain in effect
thereafter on a calendar year basis without annual reenactment unless
the rate of tax is subsequently changed. Any taxpayer, at defined
herein, whose total income from all sources is less than $5,000 per
annum shall be exempt from the payment of the tax imposed pursuant
to this Section, or any portion thereof, provided however, that such
exemption shall not be deemed to exempt such taxpayer from compliance
with all other provisions of this Part.
[Ord. 1989-11, 11/20/1989, § 1]
1.
Net Profits.
A.
Every taxpayer making net profits shall on or before April 15th of
each year make and file with the officer on a form prescribed by the
officer, a declaration of his estimated net profits during the period
beginning January 1st and ending December 31st of the current year
and pay to the officer in four equal quarterly installments the tax
due thereon as follows: The first installment at the time of filing
the declaration and the other installments on or before June 15th
of the current year, September 15th of the current year, and January
15th of the succeeding year.
B.
On or before April 15th of the succeeding year, every taxpayer shall
make and file a final return on a form prescribed by the officer showing
the amount of net profits earned, the total amount of tax due and
the total amount of tax paid thereon. At the time of filing the final
return, the taxpayer shall pay to the officer the balance of the tax
due, or shall make a demand for refund or credit in the case of any
overpayment. An incomplete or improperly completed tax return shall
be considered as not having been filed. Each final return shall be
substantiated and supported by such United States Federal Income Tax
Return forms as required by the officer, which shall at least include
a copy of the Federal W-2 Form in the case of an earned income taxable
and Schedule "C" of the Federal Return as to net profits taxable.
2.
Earned Income. Every taxpayer shall, on or before April 15th of the
succeeding year, make and file with the officer, a final return showing
the amount of earned income received during the period beginning January
1st of the current year, and ending December 31st of the current year,
the total amount of tax due thereon, the amount of tax paid thereon,
the amount of tax thereon that has been withheld pursuant to the provisions
relating to the collection at source, and the balance of tax due.
At the time of filing the final return, the taxpayer shall pay the
balance of the tax due or shall make demand for refund or credit in
the case of overpayment. An incomplete or improperly completed tax
return shall be considered as not having been filed. Each final return
shall be substantiated and supported by such United States Federal
Income Tax Return forms as required by the officer, which shall at
least include a copy of the Federal W-2 Form in the case of an earned
income taxable, and a Schedule "C" of the Federal Return as to net
profits taxable.
3.
Earned Income Not Subject to Withholding. Every taxpayer who is employed
for a salary, wage, commission, or other compensation and who received
any earned income not subject to the provisions relating to collection
at source, shall make and file with the officer on a form prescribed
or approved by the officer, a quarterly return on or before April
30th of the current year, July 31st of the current year, October 31st
of the current year, and January 31st of the succeeding year, setting
forth the aggregate amount of earned income not subject to withholding
by him during the three-month periods ending March 31st of the current
year, June 30th of the current year, September 30th of the current
year, and December 31st of the current year, respectively, and subject
to the tax, together with such other information as the officer may
require. Every taxpayer making such return shall, at the time of filing
thereof, pay to the officer the amount of tax shown as due thereon.
[Ord. 1989-11, 11/20/1989, § 1]
1.
Every employer having an office, factory, workshop, branch, warehouse,
or other place of business within the Borough of Doylestown who employs
one or more persons, other than domestic servants, for a salary, wage,
commission, or other compensation, shall deduct at the time of payment
thereof, the tax imposed by this Part on the earned income due to
his employee or employees and shall, on or before April 30th of the
current year, July 31st of the current year, October 31st of the current
year, and January 31st of the succeeding year, file a return and pay
to the officer the amount of taxes deducted during the preceding three-month
periods ending March 31st of the current year, June 30th of the current
year, September 30th of the current year, and December 31st of the
current year, respectively. Such returns, unless otherwise agreed
upon between the officer and employer, shall show the name and Social
Security number of each such employee, the earned income of such employee
during such preceding three-month period, the tax deducted therefrom,
the political subdivision imposing the tax upon such employee and
the political subdivision in which the employee resides, the total
earned income of all such employees during such preceding three-month
period, and the total tax deducted therefrom and paid with the return.
2.
Any employer, who for two of the preceding four quarterly periods,
has failed to deduct the proper tax, or any part thereof, or has failed
to pay over the proper amount of tax to the taxing authority, may
be required by the officer to file his return and pay the tax monthly.
In such cases, payments of tax shall be made to the officer on or
before the last day of the month succeeding the month for which the
tax was withheld.
3.
On or before February 28th of
the succeeding year, every employer shall file with the officer:
(a)
An annual return showing the total amount of earned income paid,
the total amount of tax deducted, and the total amount of tax paid
to the officer for the period, beginning January 1st of the current
year, and ending December 31st of the current year.
(b)
A return showing withholding statement for each employee employed
during all or part of the period beginning January 1st of the current
year, and ending December 31st of the current year setting forth the
employee's name, address, Social Security number, the amount
of earned income paid to the employee during said period, the amount
of tax deducted, the political subdivisions imposing the tax upon
such employee and the amount of tax paid to the officer. Every employer
shall furnish two copies of the individual return to the employee
for whom it is filed.
4.
Every employer who discontinues business prior to December 31st of
the current year, shall, within 30 days after the discontinuance of
business, file the returns and withholding statements herein above
required and pay the tax due.
5.
Except as otherwise provided, every employer who willfully or negligently
fails to make the deductions required by this Section, shall be liable
for payment of the taxes which he was required to withhold to the
extent that such taxes have not been recovered from the employee.
6.
The failure or omission of any employer to make the deductions required
by this Section shall not relieve any employee from the payment of
the tax or from complying with the requirements of this Part relating
to the filing of declarations and returns.
[Ord. 1989-11, 11/20/1989, § 1]
1.
It shall be the duty of the officer to collect and receive the taxes,
fines and penalties imposed by this Part. It shall also be his duty
to keep a record showing the amount received by him from each person
or business paying the tax, and the date of such receipt.
2.
Each officer, before entering upon his official duties, shall give
and acknowledge a bond to the Borough of Doylestown in such amount
and of such form and substance as is now or hereafter provided by
law.
3.
The officer charged with the administration and enforcement of the
provisions of the Part is hereby empowered to prescribe, adopt, promulgate
and enforce rules and regulations relating to any matter pertaining
to the administration and enforcement of this Part, including provisions
for the re-examination and correction of declarations and returns
and of payments alleged or found to be incorrect, or as to which an
overpayment is claimed or found to have occurred, and to make refunds
in case of overpayment for any period of time not to exceed six years
subsequent to the date of payment of the sum involved, and to prescribe
forms necessary for the administration of this Part. No rule or regulation
of any kind shall be enforceable unless it has been approved by the
Borough Council of the Borough of Doylestown. A copy of such rules
and regulations currently in force shall be available for public inspection.
4.
The officer shall refund, on petition of, and proof by the taxpayer,
earned income tax paid on the taxpayer's ordinary and necessary
business expenses, to the extent that such expenses are not paid by
the taxpayer's employer.
5.
The officer and agents designated by him are hereby authorized to
examine the books, papers, and records of any employer or of any taxpayer
or of any person whom the officer reasonably believes to be an employer
or taxpayer, in order to verify the accuracy of any declaration or
return, or if no declaration or return was filed, to ascertain the
tax due. Every employer and every taxpayer and every person, whom
the officer reasonably believes to be an employer or taxpayer, is
hereby directed and required to give to the officer, or to any agent
designated by him, the means, facilities and opportunity for such
examination and investigations, as are hereby authorized.
6.
Any information gained by the officer, his agents, or by any other
official or agent of the taxing district, as a result of any declarations,
returns, investigations, hearings or verifications required or authorized
by this Part, shall be confidential, except for official purposes
and except in accordance with proper judicial order, or as otherwise
provided by law.
7.
The officer is authorized to establish different filing, reporting
and payment dates for taxpayers whose fiscal years do not coincide
with the calendar year.
[Ord. 1989-11, 11/20/1989, § 1]
The officer may sue in the name of the Borough of Doylestown
for recovery of taxes due and unpaid under this Part as is now or
may hereafter be provided by law, provided however, that nothing contained
in this Section shall be construed to limit the Borough of Doylestown
from recovering delinquent taxes by any other means provided by law.
[Ord. 1989-11, 11/20/1989, § 1]
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 0.5% of 1% of the amount of 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 therefore shall, in addition, be liable for
the costs of collection and the interest and penalties herein imposed.
[Ord. 1989-11, 11/20/1989]
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 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 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 Part shall, upon conviction,
be sentenced to pay a fine of not more than $500 plus costs of prosecution
and in default of the payment of such fine as may be imposed, 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, be sentenced to
pay a fine of not more than $500 for each offense plus costs of prosecution
and in default of the payment as such fine as may be imposed, 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.
