[Ord. 589, 1/7/2002, § I; as amended by Ord. 597,
11/18/2003, § I; and by Ord. 606, 12/28/2004, § I]
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, partnership, association of 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 malting a permanent home, until some event occurs
to induce him to adopt some other permanent home. In the case of businesses,
or association, the domicile is that place considered as the center
of business affairs and the place where its functions are discharged.
Compensation as determined under § 303 of the Act
of March 4, 1971, P.L. 6, No. 2, known as the "Tax Reform Code of
1971," and regulations in 61 Pa.Code, Part I, Subpart B, Article V
(relating to personal income tax), not including however, wages or
compensation paid to individuals on active military service. Employee
business expenses are allowable deductions as determined under Article
III of the Tax Refund Code of 1971. The amount of any housing allowance
provided to a member of the clergy shall not be taxable as earned
income.
Person, public employee, or private agency designated by
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, 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, determined under § 303 of the Act of March 4, 1971, P.L. 6, No. 2, known as the "Tax Refund Code of 1971," and regulations in 61 Pa.Code, Part 1, Subpart B, Article V (relating to personal income tax). The term does not include income which is not paid for services provided and is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming, the term shall not include:
Any interest earnings generated from any monetary accounts or
investment instruments of the farming business.
Any gain on the sale of farm machinery.
Any gain on the sale of livestock held 12 months or more for
draft, breeding or dairy purposes.
Any gain on the sale of other capital assets of the farm.
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. 589, 1/7/2002, § II; as amended by Ord. 597,
11/18/2003, § II; and by Ord. 643A, 1/13/2010, § I]
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 Township and on all earned income and net profits earned by
nonresidents of the Township for work done or services performed or
rendered in said Township. This tax shall become effective January
1, 2002, and shall remain in effect thereafter on a calendar year
basis without annual re-enactment unless the rate of tax is subsequently
changed.
[Ord. 589, 1/7/2002, § III]
1.
Net Profits.
A.
Every taxpayer making net profits shall on or before April 15, 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 1 and ending December 31 of the current year and
pay to the officer in four equal quarterly installments the tax due
thereon as follows: The first installment on or before June 15 of
the current year, September 15 of the current year, and January 15
of the succeeding year.
B.
On or before April 15 of the succeeding year, every taxpayer shall
make and file a 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 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 submitted and
supported by such documentation as required by the officer or as necessary
to support earned income and/or net profits as the case may be, which
shall include the appropriate wage verification form as to earned
income and the appropriate schedules as to a net profit taxpayer.
Each final 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 a net profits taxable.
2.
Earned Income. Every taxpayer shall, on or before April 15, 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
1, of the current year, and ending December 31, 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
submitted and supported by such documentation as required by the officer
or as necessary to support earned income and/or net profits as the
case may be, which shall include the appropriate wage verification
form as to earned income and the appropriate schedules as to a net
profit taxpayer.
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
30 of the current year, July 31 of the current year, October 31 of
the current, 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 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. 589, 1/7/2002, § IV]
1.
Every employer having an office, factory, workshop, branch, warehouse,
or other place of business within the Township 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 the Township on the earned income due to his employee
or employees and shall, on or before April 30 of the current year,
July 31 of the current year, October 31 of the current year, and January
31 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 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 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 28 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 1 of the current
year, and ending December 31 of the current year.
B.
A return showing withholding statement for each employee employed
during all or 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, and 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, 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 31 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 or omits 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 requirement of the ordinances relating
to the filing of declarations and returns.
[Ord. 589, 1/7/2002, § V]
1.
It shall be the duty of the officer to collect and receive the taxes,
fines, and penalties imposed by the 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 Township. If the Township shall by Part
designate any bond previously given by the officer as adequate, such
bond shall be sufficient to satisfy the requirements of the subsection.
A.
Each such bond shall be joint and several, with one or more corporate
sureties, which shall be surety companies authorized to do business
in this Commonwealth and duly licensed by the Insurance Commission
of this Commonwealth.
B.
Each bond shall be conditioned upon the faithful discharge by the
officer, his clerics, assistants, and appointees of all trusts confided
in him by virtue of his office, upon the faithful execution of all
duties required by him according to law, of all monies and all balances
thereof paid to, received, or held by him by virtue of this office,
and upon the delivery to his successor or successors in office of
all books, papers, documents or other official things held in right
of his office.
C.
Each such bond shall be taken in the name of the appointing authority
or authorities, and shall be for the use of the political subdivision
or political subdivisions appointing the officer, and for the use
of such other person or persons for whom money shall otherwise appear,
in case of a breach of any of the conditions thereof by the acts or
neglect of the principle on the bond.
3.
The officer charged with the administration and enforcement of the
provisions of this Part is hereby empowered to prescribe, adopt, promulgate,
and enforce, rules and regulations relating to any matter pertaining
to the administration and enforcement of the 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 three
years (current year and two years prior) subsequent to the date of
payment of the sum involved, and to prescribe forms necessary for
the administration of this Part. No rules or regulations of any kind
shall be enforceable unless it has been approved by the Township.
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 the Part shall be confidential, except for official purposes and
except in accordance with a 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.
8.
The officer shall, at least quarterly, distribute earned income taxes
to the appropriate political subdivisions. The political subdivisions
shall not be required to request the officer to distribute the funds
collected but shall at least annually reconcile their receipts with
the records of the officer and return to or credit the officer with
any overpayment. If the officer, within one year after receiving a
tax payment, cannot identify the taxing jurisdiction entitled to a
tax payment, he shall make payment to the municipality in which the
tax was collected. Within 120 days of the passage of this Part, any
present accumulated funds that are unclaimed shall be distributed
on the same basis.
[Ord. 589, 1/7/2002, § VI]
1.
The officer may sue in the name of the Township for recovery of taxes
due and unpaid under this Part.
2.
Any suit brought to recover the tax imposed by this Part shall begin
within three years after such tax is due, or within three years after
the declaration or return has been filed, whichever date is later;
provided, however, that his limitation shall not prevent the institution
of a suit for the collection of any tax due or determined to be due
in the following cases:
A.
Where no declaration or return was filed by any person, although
a declaration or return was required to be filed by him under provisions
of the Part, there shall be no limitation.
B.
Where an examination of the declaration or return filed by any person,
or of other evidence relating to such declaration or return in the
possession of the officer, reveals a fraudulent evasion of taxes,
there shall be no limitation.
C.
In the case of substantial understatement of tax liability of 25%
or more and no fraud, suit shall begin within six years.
D.
Where any person has deducted taxes under the provisions of the Part,
and has failed to pay the amounts so deducted to the officer, or where
any person has willfully failed or omitted to make the deductions
required by this section, there shall be no limitation.
E.
This section shall not be construed to limit the Township from recovering
delinquent taxes by any other means provided by law.
3.
The officer may sue for recovery of an erroneous refund provided
such suit is begun two years after making such refund, except that
the suit may be brought within five years if it appears that any part
of the refund was induced by fraud or misrepresentation of material
fact.
[Ord. 589, 1/7/2002, § VII]
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 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 therefore shall, in addition, be liable for
the costs of collection and the interest and penalties herein imposed.
[Ord. 589, 1/7/2002, § VIII; as amended by Ord.
652, 4/13/2011]
1.
Any person who fails, neglects, or refuses to make any declaration
or return required by the 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 the 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 the Part shall, upon
conviction thereof before any magisterial district judge, or court
of competent jurisdiction in the county, be sentenced to pay a fine
of not more than $500 for each offense, and costs, and, in default
of payment of said fine and costs to be imprisoned for a period not
exceeding 30 days. Each violation shall constitute a separate offense,
punishable by a like fine or imprisonment for each day of continued
violation.
2.
Any person who divulges any information which is confidential under
the provisions of the Part shall, upon conviction thereof before any
magisterial district judge, or court of competent jurisdiction, be
sentenced to pay a fine of not more than $500 for each offense, and
costs, and in default of payment of said fines and costs 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 the Part.
4.
The failure of any person to receive or procure forms required for
making the declaration or returns required by the Part shall not excuse
him from making such declaration or return.
