The following words and phrases when used in this article shall
have the meanings ascribed to them in this section, except where the
context clearly indicates or requires a different meaning.
ASSOCIATION
A partnership, limited partnership or any other incorporated
group of two or more persons.
BUSINESS
An enterprise, activity, profession or any other undertaking
of an incorporated nature conducted for profit or ordinarily conducted
for profit, whether by a person, partnership, association or any other
entity.
CORPORATION
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.
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 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.
EARNED INCOME
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 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 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.
INCOME TAX OFFICER or OFFICER
Person, public employee or private agency designated by the
governing body to collect and administer the tax on earned income
and net profits.
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.
GOVERNING BODY
The Board of Commissioners of the Township of Pocono, Monroe
County, Pennsylvania.
NET PROFITS
The net income from the operation of a 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, but without deduction
of taxes based on income.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside the taxing district.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district.
TAXPAYER
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.
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 1% 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.
The Officer shall have power, in case of the neglect or refusal
of any person, copartnership or association to make payment of the
amount of any tax due by him after two months from the date of the
tax notice, to levy the amount of such tax, any penalty due thereon
and costs, not exceeding costs and charges allowed Constables for
similar services by distress and sale of the goods and chattels of
such delinquent, wherever situated or found, upon giving at least
10 days' public notice of such sale, by posting 10 written or printed
notices and by one advertisement in a newspaper of general circulation
published in the county. No failure to demand or collect any taxes
by distress and sale of goods and chattels shall invalidate any return
made or lien filed for nonpayment of taxes or any tax sale for the
collection of taxes.
The Tax Collector shall demand, receive and collect from all
corporations, political subdivisions, associations, companies, firms
or individuals employing persons owing delinquent earned income taxes,
or whose spouse owes delinquent earned income taxes, or having in
possession unpaid commissions or earnings belonging to any person
or persons owing delinquent earned income taxes, or whose spouse owes
delinquent earned income taxes, upon the presentation of a written
notice and demand certifying that the information contained therein
is true and correct and containing the name of the taxable or the
spouse thereof and the amount of tax due. Upon the presentation of
such written notice and demand, it shall be the duty of any such corporation,
political subdivision, association, company, firm or individual to
deduct from the wages, commissions or earnings of such individual
employees then owing or that shall within 60 days thereafter become
due or from any unpaid commissions or earnings of any such taxable
in its or his possession or that shall within 60 days thereafter come
into its or his possession a sum sufficient to pay the respective
amount of the delinquent earned income taxes and costs, shown upon
the written notice or demand, and to pay the same to the Tax Collector
of the taxing district in which such delinquent tax was levied within
60 days after such notice shall have been given. No more than 10%
of the wages, commissions or earnings of the delinquent taxpayer or
spouse thereof may be deducted at any one time for delinquent earned
income taxes and costs. Such corporation, political subdivision, association,
firm or individual shall be entitled to deduct from the moneys collected
from each employee the costs incurred from the extra bookkeeping necessary
to record such transactions, not exceeding 2% of the amount of money
so collected and paid over to the Tax Collector. Upon the failure
of any such corporation, political subdivision, association, company,
firm or individual to deduct the amount of such taxes or to pay the
same over to the Tax Collector, less the cost of bookkeeping involved
in such transaction, as herein provided, within the time hereby required,
such corporation, political subdivision, association, company, firm
or individual shall forfeit and pay the amount of such tax for each
such taxable whose taxes are not withheld and paid over, or that are
withheld and not paid over together with a penalty of 10% added thereto,
to be recovered by an action of assumpsit in a suit to be instituted
by the Tax Collector or by the proper authorities of the taxing district
as debts of like amount are now by law recoverable, except that such
person shall not have the benefit of any stay of execution or exemption
law. The Tax Collector shall not proceed against a spouse or his employer
until he has pursued collection remedies against the delinquent taxpayer
and his employer under this section.
All provisions of the Act are incorporated herein by reference.