[Adopted by Res. No. 6-8-1986 (Ch. 24, Part 2, of the 1999 Code of Ordinances)]
A. 
Unless otherwise expressly stated, the following terms shall have, for the purpose of this article, the meanings ascribed to them in this section.
ASSOCIATION
A partnership, limited partnership or any other unincorporated group of two or more persons.
BUSINESS
An enterprise, activity, profession or any other undertaking of an unincorporated nature conducted for profit or ordinarily conducted for profit whether by a person, partnership, association or any other entity located within Coolbaugh Township.
CORPORATION
A corporation or joint stock association located within Coolbaugh Township, organized under the laws of the United States, the Commonwealth of Pennsylvania, or any other state, territory, foreign country or dependency.
CURRENT YEAR
The calendar year for which the tax is levied.
DOMICILE
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 place in which a man has voluntarily fixed the habitation of himself and his family, not for a mere special or limited purpose but with the present intention of making a permanent home, until some event occurs to induce him to adopt some other permanent home. In the area of a business or association, the domicile is that place considered as the center of business affairs and the place where its functions are discharged.
EARNED INCOME
Salaries, wages, commissions, bonuses, incentive payments, fees tips and other compensation earned by resident or nonresidents employed within Coolbaugh Township, 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 workers compensation acts, occupational disease acts and similar legislation, or payments commonly recognized 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 made 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.
EARNED INCOME TAX COLLECTOR
A person, public employee or private agency designated by the Supervisors of Coolbaugh Township to collect and administer the tax on earned income and net profits imposed by Coolbaugh Township.
EMPLOYER
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.
NET PROFITS
The net income from the operation of the business, profession or other activity, except corporations, after provision 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, without deduction of taxes based on income.
NONRESIDENT
A person, partnership, association or other entity domiciled outside of Coolbaugh Township.
PERSON or INDIVIDUAL
A natural person.
PRECEDING YEAR
The calendar year before this current year.
RESIDENT
A person, partnership, association or other entity domiciled in Coolbaugh Township.
SUCCEEDING YEAR
The calendar year following the current year.
TAXPAYER
A person, partnership, association or other entity required hereunder to file a return of earned income or net profits or to pay a tax thereon.
B. 
In this article, the singular shall include the plural and the masculine shall include the feminine and the neuter.
A tax for general purposes imposed on:
A. 
One percent of all earned income earned on and after January 1, 1986 of business, professions and other activities conducted by all residents or nonresidents within Coolbaugh Township.
B. 
One percent of the net profits earned on and after January 1, 1986 of business, professions and other activities conducted by all residents or nonresidents within Coolbaugh Township.
C. 
The tax levied under this article shall be applicable to earned income received by taxpayers and to net profits earned by taxpayers in the period beginning January 1 of the current year and ending December 31 of the current year, or for taxpayers fiscal year beginning in the current year, and the tax shall continue in force on a calendar year basis or taxpayer fiscal year basis without annual reenactment, unless the rate of the tax is subsequently changed. Coolbaugh Township may, by resolution, change the rate. Such change shall become effective on the date specified in the resolution.
A. 
Net profits.
(1) 
Every taxpayer having net profits shall file on or before April 30, 1986, a declaration of estimated net profit during the period beginning January 1, 1986 and ending December 31, 1986. The earned income Tax Collector appointed by Coolbaugh Township shall supply the required declaration forms and the taxpayer, upon filing the same, shall pay to the Tax Collector 1/4 of the tax estimated to be due in accordance with the estimate which will be paid to the Tax Collector between April 30, 1986 and April 15, 1987. At the time of making the final tax return showing the total amount of the net profits earned during the period January 1, 1986 and ending December 31, 1986, the total amount of the tax due thereon; the total amount of tax paid with the estimate the balance of the tax due. At the time of filing the return, taxpayer shall pay the balance of any tax due and owing to the earned income Tax Collector or shall make a demand for refund or credit in the case of any overpayment.
(2) 
Beginning with the calendar year January 1, 1986, every taxpayer having net profits shall, on or before April 30 of the then-current year and each year thereafter, make and file with the Tax Collector a declaration of his estimated net profits during the period beginning January 1, and ending December 31 of the then-current year. Taxpayer shall pay to the Tax Collector the total amount of tax determined to be due under the estimate as follows:
(a) 
First payment on or before April 30 with declaration;
(b) 
Second payment on or before July 31;
(c) 
Third payment on or before October 31;
(d) 
Final payment with final return between January 1 and April 15.
(3) 
If a taxpayer after the calendar year 1986 anticipates having net profits after April 30 of the calendar year, then the taxpayer shall make and file a declaration on or before July 31, October 31, and April 15 of the then-current year, whichever of those dates next follows the date on which the taxpayer first anticipates having such net profits. Taxpayer shall pay to the Tax Collector in equal installments the amount of tax due thereon on or before the quarterly payment dates which remain after the filing of his first declaration.
(4) 
On April 15 of each calendar year, every taxpayer shall file with the Tax Collector a final income tax return showing the amount of the net profits earned during the period beginning (after 1986) January 1 of the then-current year and ending December 31 of the then-current year the total tax due thereon and the total amount of tax heretofore paid with the estimated return. At the time of filing a final return, taxpayer shall pay to the earned income Tax Collector the balance of tax due or shall make command for a refund or credit in the case of overpayment. Any taxpayer may in lieu of paying the fourth quarterly installment of his estimated tax elect to and make and file with the Tax Collector his final return on or before January 31 of the succeeding year and to pay the tax in full at that time.
(5) 
Coolbaugh Township shall provide by resolution for regulations for the making and filing of adjusted declarations of estimated net profits for the payments of the estimated tax in cases where a taxpayer who has filed the declaration hereinabove required anticipates additional net profits not previously declared or finds that he has over estimated his anticipated net profits.
(6) 
Discontinuance of business. If a taxpayer discontinues his business before September 30 of the current year, he shall within 30 days after the discontinuance of the business, file his final return as hereinabove required and pay the tax due or make demand for the refund or credit in the case of an overpayment.
B. 
Earned income.
(1) 
Annual earned income tax return. Every taxpayer shall, on or before April 15 of the succeeding year, make and file with the earned income Tax Collector on a form prescribed, prepared and supplied by the earned income Tax Collector, a final return showing the total amount of earned income received during the period beginning January 1, 1986 and ending December 31, 1986 for the current year and for each year thereafter for the period beginning January 1 and ending December 31, the total amount of tax due thereon, the amount of the tax paid thereon, the amount of the tax thereon which has been withheld in the event the provisions relating to withholding hereinafter set forth have been invoked by Coolbaugh Township and the balance of the tax due. At the time of the filing of the final return, the taxpayer shall pay the balance of the tax due or may make a demand for refund or credit in the case of overpayment.
(2) 
Earned income not subject to withholding. Every taxpayer who is employed for a salary, wage, commission or other compensation and who has received any earned income not subject to the provisions relating to collection at the source, shall make and file with the earned income Tax Collector on a form prescribed or approved by the earned income Tax Collector, a quarterly return on or before April 30 setting forth the aggregate amount of earned income not subject to withholding earned by him during the period January 1, 1986 and including March 31, 1986 together with such other information as shall be required on the form supplied by the earned income Tax Collector. Every taxpayer who files a return at this time shall also pay to the earned income Tax Collector the amount of tax estimated to be due thereon.
(3) 
After the calendar year 1986, 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 the sources shall make and file with the earned income Tax Collector on a form prepared, supplied and prescribed by the earned income Tax Collector a quarterly return on or before April 30 of the then-current year; July 31 of the current year; October 31 of the current year and January 31 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 31 of the current year, June 30 of the current year, September 30 of the current year, and December 31 of the current year respectively and subject to the tax together with such other information as the earned income Tax Collector shall require. Every taxpayer who makes such a return shall, at the time of the filing of the return with the earned income Tax Collector, pay to the collector the amount of the tax shown as due thereon.
A. 
Every employer, as hereinbefore described and defined, shall be obligated from January 1, 1986 and thereafter so long as this article is in effect to withhold from wages of employees subject to the tax imposed by this article, the amount of tax due in accordance with the withholding procedures set forth hereinafter.
B. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within Coolbaugh Township, who employs one or more persons, other than domestic servants, for a salary, wage, commission or other compensation, who has not previously registered, shall within 15 days after becoming an employer, register with the earned income Tax Collector his name and address and such other information as the officer may require.
C. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within Coolbaugh Township who employees one or more persons, other than domestic servants, for a salary, wage, commission or other compensation shall, on or before April 30 of the current year, July 30 of the current year, October 31 of the current year and January 31 of the succeeding year, file a return and pay to the earned income Tax Collector the amount of taxes deducted during the preceding three-month period ending March 31 of the current year, June 30 of the current year, September 30 of the current year and December 31 of the current year respectively. Such return, unless otherwise agreed upon between the earned income Tax Collector and employer, shall show the name and social security number or identification number supplied by the Tax Collector of each such employee the earned income of such employee during such preceding three-month period, the tax deducted therefrom, the political subdivisions imposing the tax, 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.
D. 
Monthly reporting. 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 Coolbaugh Township, may be required by the earned income Tax Collector to file his return and pay the tax monthly. In such case, payments of tax shall be made to the earned income Tax Collector on or before the last day of the month succeeding the month for which the tax was withheld.
E. 
On or before February 29 of the succeeding year, every employer shall file with the earned income Tax Collector:
(1) 
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 earned income Tax Collector for the period beginning January 1 of the current year and ending December 31 of the current year. (January 1, 1986 to December 31, 1986 for the first year).
(2) 
A return withholding statement for each employee employed during all or any part of the period beginning January 1 of the current year and ending December 31 of the current year, setting forth the employee's name, address, social security number or identification number supplied by the Tax Collector, the amount of earned income paid to the employee, said period, the amount of tax deducted, the political subdivision imposing the tax upon such employee, the amount of tax paid to the earned income Tax Collector. Every employer shall furnish two copies of the individual return to the employee for whom it is filed.
F. 
Termination of business. Every employer who discontinues business within the Township for any reason prior to December 31 of the current year shall, within 30 days after the discontinuance of business, file the returns and withholding statements, hereinabove required and pay the tax due.
G. 
Every employer who willfully or negligently fails to or omits to make the deductions required by this section shall be liable for the payments of the taxes which he was required to withhold to the extent that such taxes have not been recovered from the employee. 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 article to the filing of declarations and returns.
The office of earned income Tax Collector is hereby created by this article and the Township of Coolbaugh shall from time to time, by separate resolution, appoint a person or company to administer the provisions of this article who will be designated the "earned income Tax Collector."
This article shall not apply to income in the form of salary, wages, tips or other compensation earned by nonresidents outside the boundaries of Coolbaugh Township. Neither shall this article apply to net profits earned by nonresidents outside the boundaries of Coolbaugh Township. In addition, this article shall not apply to personal property or persons to whom or which is beyond the legal power of the Township of Coolbaugh to impose the tax herein provided; the net profits of any institution, organization, trust association or foundation operated for public, religious, educational or charitable purposes; provided that this subsection shall not operate to relieve or exempt any such entity from collection at the source of earned income of its employees and remittance of such collections to the earned income Tax Collector.