[Ord. No. 1273, § 3, 12-14-1998]
(a) 
This article shall be known and may be cited as the "Local Taxpayers Bill of Rights." This Local Taxpayers Bill of Rights applies with respect to all taxes imposed upon taxpayers by the Township pursuant to the Local Tax Enabling Act, all per capita taxes; all occupation, occupation assessment or occupational privilege taxes; gross receipts taxes; privilege taxes; real estate transfer taxes; amusement or admission taxes and earned income and net profit taxes.
(b) 
This article shall also constitute the regulations required by Pennsylvania Act 50 of 1998.
[Ord. No. 1273, § 3, 12-14-1998]
The following terms, when used in this article, shall have the meaning indicated in this section except where the context clearly indicates or requires a different meaning:
ASSESSMENT
The determination by the Township of the amount of underpayment by a taxpayer.
ELIGIBLE TAX
The amusement tax, mercantile tax, occupation privilege tax, real estate transfer tax, business privilege tax, solid waste processing and disposal tax and earned income tax referred to in this Chapter 22. Eligible tax shall also include the reference to "Township tax," "tax" and "taxes."
FINANCE DIRECTOR
The Finance Director appointed under Section 606 of the Home Rule Charter or the designated representative of the Finance Director.
OVERPAYMENT
Any payment of tax which is determine in the manner provided by law not to be legally due.
TAXPAYER
An individual, partnership, association, corporation, limited liability company, estate, trust, trustee, fiduciary or any other entity subject to or claiming an 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 ordinance providing for an eligible tax.
TOWNSHIP
The Township of Plymouth, Montgomery County, Pennsylvania, a Home Rule Municipality, acting by and through its Township Council or, in appropriate cases, acting by and through its authorized representatives. Township shall also mean the "governing body" and the "local taxing authority" referred to in Pennsylvania Act 50 of 1998. The term "Township" shall include any officer, agent, agency, clerk, income tax officer, collector, employee or other person to whom the Township 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 Township.
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.
VOLUNTARY PAYMENT
A payment of an eligible tax made pursuant to the free will of the taxpayer. The term does not include a payment made as a result of distraint or levy or pursuant to a legal proceeding in which the Township is seeking to collect its delinquent taxes or file a claim therefor.
[Ord. No. 1273, § 3, 12-14-1998]
(a) 
Taxpayer response:
(1) 
Thirty days to respond. If the Township requests information, the taxpayer has thirty (30) days from the mailing date of the Township's request to respond.
(2) 
Extensions. The Township may grant reasonable extensions to respond upon application in writing for good cause. The taxpayer's written request for an extension should be received by the Finance Director within the first thirty-day period.
(3) 
No Township action within response period. The Township will not take action against the taxpayer for a tax year in question until the end of the response period, including extensions.
(b) 
Tax years in question:
(1) 
The Township's initial request is limited to taxes required to be paid or tax returns required to be filed no more than three (3) years prior to the mailing date of the notice.
(2) 
If the Township determines that a taxpayer has failed to file a tax return, underreported income, or failed to pay a tax for one or more of the tax periods covered by the initial request, the Township may make a subsequent request for a tax return or other supporting information.
(3) 
If a taxpayer has failed to file a required return or pay a tax which was due more than three (3) years prior to the date of a notice, then the three-year period will not apply.
(c) 
Use of federal tax information. The Township may require the taxpayer to provide copies of the taxpayer's federal income tax return if the federal tax information is reasonably necessary for the enforcement or collection of Township taxes and the information is not available from other available sources or the Pennsylvania Department of Revenue.
(d) 
Notice of basis of underpayment. The Township will notify the taxpayer in writing of the basis for any underpayment that the Township has determined to exist, including:
(1) 
The tax period or periods for which the underpayment is asserted.
(2) 
The amount of the underpayment detailed by tax period.
(3) 
The legal basis upon which the Township has relied to determine that an underpayment exists.
(4) 
An itemization of any revisions made by the Township to a return or report filed by the taxpayer that results in the determination of an underpayment.
(e) 
Abatement of certain interest and penalty:
(1) 
Errors and delays. The Township may abate all or any part of interest for any period if the underpayment was caused by any error or delay by the Township, provided no significant aspect of the error or delay can be attributed to the taxpayer.
(2) 
Abatement due to erroneous written advice by the Township.
a. 
The Township will abate any portion of any penalty or excess interest attributable to erroneous written advice furnished to the taxpayer by the Township if the written advice was reasonably relied upon by the taxpayer, was in response to a specific written request by the taxpayer, and the portion of penalty or additional tax or excess interest did not result from a failure by the taxpayer to provide adequate or accurate information.
b. 
However, the Township is not required to provide written advice to taxpayers.
(3) 
Application of payments. Unless specified by the taxpayer, all voluntary payments of eligible taxes shall be prioritized and applied, respectively, to the tax, the interest, the penalty, and any other fees and charges.
(f) 
Books and records.
(1) 
Books, journals, invoices, documents and other accounting records utilized by the taxpayer in the ordinary course of business must be kept in a manner which will reflect actual business operations. There must be objective criteria in these books and records, as well as in underlying documents, such as invoices, to support the returns filed by the taxpayer. A taxpayer claiming exemptions or exclusions for any portion of gross receipts must maintain complete records which will support the validity of the claim. Such claims will be disallowed if not sufficiently proven by the taxpayer.
(2) 
If records are not available for the entire period requested for review, the Township may utilize whatever information or records are available to reconstruct, as accurately as possible, figures that reflect the business activity of the taxpayer for the period involved.
(3) 
If records are not available to support the returns which were filed or which should have been filed, the taxpayer will be required to make them available to the Township at the cost of the taxpayer.
(g) 
Inspection and examination. The Finance Director, or the designated representative of the Finance Director, is authorized to examine the books and records of any taxpayer in order to verify the accuracy of any return made, or if no return was made, to ascertain whether the tax should be imposed and, if so, the amount of the tax due.
(h) 
Audits. The Finance Director has the right to have a designated representative of the Township audit any tax return and to verify its accuracy or assess its efficiency, together with penalty and interest, upon the completion of that review.
(i) 
Installment agreements. The Township may enter into written agreements with any taxpayer under which the taxpayer is allowed to satisfy a tax liability in installment payments, if the Township determines that the agreement will facilitate collection. An installment agreement may be modified or terminated if the taxpayer provided inaccurate or incomplete information, if the collection of the tax is in jeopardy, if there is a significant change in the taxpayer's financial condition, if the taxpayer fails to provide a financial condition update or fails to pay an installment when due. A taxpayer may prepay in whole or in part any eligible tax.
(j) 
Confidentiality of tax information. Any information gained by the Township as a result of any audit, return, report, investigation, hearing or verification shall be confidential tax information except as otherwise provided by law.
(k) 
Taxes on real property. Except for the provisions pertaining to interest on overpayments, the contents of this Local Taxpayers Bill of Rights shall not apply to any tax on real property.
[Ord. No. 1273, § 3, 12-14-1998]
(a) 
Administrative appeals. The administrative process shall consist of the following:
(1) 
Petition. Any taxpayer who contests an assessment, determination or refund of a Township tax must request a review within ninety (90) days of the receipt of an assessment or determination, by filing a written petition with the Finance Director for that purpose.
a. 
Timely filing of petition. A petition is timely filed if the letter transmitting the petition is postmarked by the United States Postal Service on or before the final day on which the petition is required to be filed.
1. 
Refund petitions shall be filed within three (3) years after the due date for filing the tax return, as extended, or one year after actual payment of the tax, whichever is later.
2. 
Petitions for reassessment of a Township tax shall be filed within ninety (90) days of the date of the assessment notice.
b. 
Contents of petition. The petition shall contain the name, address and federal taxpayer employer identification number or social security number of the petitioner; shall provide in detail the nature of the taxpayer's claim and the taxpayer's accounting and legal basis for the claim.
c. 
Township Council review. Township Council shall review the petition in executive session.
d. 
Written decision by Township Council. Township Council shall issue a written decision within sixty (60) days of the date a complete and accurate petition is received. Failure by the Township to act within the sixty (60) days shall result in the petition being deemed approved.
e. 
Applicable law. Decisions by Township Council may be made according to principles of Pennsylvania law and equity.
(2) 
Judicial appeal. Any person aggrieved by a final decision of Township Council may, within thirty (30) days after receipt of the notice of such decision, appeal the decision to the Court of Common Pleas of Montgomery County, Pennsylvania. No administrative process or judicial appeal will operate to suspend the accrual of penalty and interest from the date the tax was due to the date it is actually paid.
(3) 
Forms. The Township shall provide a form of petition which may be obtained by a taxpayer at no cost to the taxpayer.
[Ord. No. 1273, § 3, 12-14-1998]
(a) 
Refund of overpayment. A taxpayer may file a written request with the Finance Director for a refund or credit of any eligible tax within three (3) years of the due date for the tax return, as extended, or one year after actual payment of the tax, whichever is later. For amounts paid as a result of a notice of asserting or informing a taxpayer of an underpayment, a written request for a refund shall be filed with the Finance Director within one year of the date of the payment. If no report is required, the refund request shall be made within three (3) years of the due date for payment of the eligible tax or within one year after actual payment of the eligible tax, whichever is later. A tax return filed by the taxpayer with the Township showing an overpayment of tax shall be considered a written request for a cash refund unless otherwise indicated on the tax return.
(b) 
Interest on overpayment. All overpayments of tax paid to the Township shall bear simple interest from the date of overpayment until the date of resolution at the same interest rate as the Commonwealth of Pennsylvania is required to pay pursuant to the Pennsylvania Fiscal Code, except:
(1) 
No interest shall be paid if an overpayment is refunded or applied against any other eligible tax, interest or penalty due the Township within seventy-five (75) days after the due date of a tax return or within seventy-five (75) days after the actual filing of the tax return, whichever is later; and, no interest shall be paid on overpayments of interest or penalty. Acceptance of a refund check by a taxpayer shall not prejudice the taxpayer from claiming any additional overpayment and interest thereon.
(2) 
The definitions of "date of overpayment" and "date of resolution" shall be in accordance with Pennsylvania Act 50 of 1998.
(c) 
Taxpayer complaint. All taxpayer complaints shall be directed to the Finance Director.
[Ord. No. 1273, § 3, 12-14-1998]
(a) 
Legal action for recovery of unpaid taxes, penalty and interest. The Township may bring legal action to recover taxes, penalty and interest due as follows:
(1) 
Criminal citation. The filing of a criminal citation in the district court having jurisdiction for violation of the Township's tax ordinance. Violations of the ordinance provide for fines of up to one thousand dollars ($1,000.00) per day.
(2) 
Municipal lien. The filing of a municipal lien for the amount of tax due together with any interest and penalties.
(3) 
Civil complaint. The filing of a civil complaint in the Court of Common Pleas of Montgomery County for all past and current taxes due plus penalties and interest.
(4) 
Fees and costs. In all legal actions, the Township will request court costs and attorney fees.
[Ord. No. 1273, § 3, 12-14-1998]
Any provision contained in Chapter 22, "Taxation," Article I, "In General;" Article II, "Amusement Tax;" Article III, "Mercantile Tax;" Article IV, "Occupation Privilege Tax;" Article V, "Real Estate Transfer Tax;" Article VI, "Real Estate Tax;" Article VII, "Business Privilege Tax;" Article VIII, "Solid Waste Processing and Disposal Tax;" and, Article IX, "Earned Income Tax," which is inconsistent with the provisions of this Article X, "Local Taxpayers Bill of Rights," is hereby repealed. All other provisions contained in the aforementioned articles shall remain in full force and effect.