[Adopted 11-20-2000 by Ord. No. 737]
This article shall be known and may be cited as the "Lease Tax
Ordinance." It is enacted under the authority of the Local Tax Enabling
Act.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
The tax imposed by this article shall become effective January
1, 2001, and remain in effect from year to year thereafter until repealed.
The following words and phrases when used in this article shall
have the meaning ascribed to them in this section, unless the context
clearly indicates a different meaning:
Any individual, partnership, limited partnership, association,
of corporation, but shall not include any agency of the United States
and Commonwealth of Pennsylvania or of a political subdivision thereof.
The individual designated by the Township to collect all
taxes imposed by this article.
All real estate, ground rentals, pipeline right-of-way, or
area land rental within the Township, whether improved or unimproved,
which in the taxable period is listed as exempt property not subject
to real estate taxation upon the assessment rolls of the Board of
Assessment Appeals of Delaware County, Pennsylvania; excluding, however,
single-family homes, apartments, and dormitories that are used exclusively
for residential dwelling purposes.
The period from January 1, 2001, to December 31, 2001, inclusive,
and each calendar year thereafter.
Any person who leases tax exempt realty within the Township
from the owner thereof or the owner's duly authorized agent and
who is required to pay the tax imposed by this article.
The Township of Tinicum located in Delaware County, Pennsylvania.
The Township hereby imposes and levies upon all persons who
lease tax exempt realty within the Township, during all or any part
of the taxable period, a tax upon the privilege thereof at a rate
and in a manner hereinafter set.
The tax imposed by this article shall be 10% of the rental consideration
paid or for which the taxpayer becomes liable during the taxable period
for the leasing of the tax exempt real estate.
The tax imposed by this article shall be reported by taxpayers
upon forms provided by the Township and paid in quarterly installments
as follows:
|
For the Months of:
|
Due Date
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|---|---|---|
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January, February, March
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By the following April 30
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|
April, May, June
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By the following July 30
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|
July, August, September
|
By the following October 30
| |
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October, November, December
|
By the following January 30
| |
Taxpayers whose rental considerations are based upon factors
other than a fixed dollar amount shall remit the tax upon a basis
of estimated rental consideration and shall, within a period of 30
days after determining the premises rental consideration for any given
period within the taxable period, file a final return reporting and
paying any additional tax due or applying for a refund or credit of
any excess tax paid.
Taxpayers shall not be entitled to interest upon any overpayment
of tax, but shall have the right to elect to have the credit applied
to subsequent tax liability imposed by this article.
To the extent that any quarterly return of tax is underestimated
by more than 20% of the tax finally determined to be owing for any
quarter during the taxable period, the difference between the estimated
tax paid and the tax finally determined to be owing for that particular
quarter shall bear interest at the rate of 6% per annum from the due
date for the payment of the tax for that particular quarter to the
date of payment of the tax finally determined to be owing.
The Tax Collector and Treasurer of the Township of Tinicum is
hereby designated as the Rental Tax Collector and shall serve at the
pleasure of the Township.
The Rental Tax Collector shall receive and collect all taxes
imposed by this article and perform all things needful for the efficient
administration and enforcement of all provisions of this article.
A.
The Rental Tax Collector, before entering upon his official duties
under this article, shall acknowledge a corporate bond conditioned
upon a faithful performance by him, as well as his clerks and assistants,
of all trusts confided in him by virtue of his office, and upon the
just and faithful accounting and payment over of all moneys and all
balances received or held by him by virtue of his office of the Township,
and for delivery to his successor or successors in office of all books,
papers, documents, or other official things held in right thereof.
B.
The bond shall be in an amount equal to the maximum amount of taxes
which may be in the possession of the Rental Tax Collector at any
given time and shall be for the use of the Township designating the
Rental Tax Collector as principal and any one or more corporate sureties
as surety. The corporate surety or sureties shall be companies authorized
to do business in the Commonwealth of Pennsylvania and duly licensed
by the Insurance Commissioner of the Commonwealth.
The Rental Tax Collector is authorized to promulgate rules and
regulations relating to any matter pertaining to the administration
and equitable enforcement of this article, and upon approval of the
rules and regulations by the Township, is authorized to enforce the
same. After proposed rules and regulations shall be approved by the
resolution of the Township, copies thereof shall be available for
public inspection and use. In addition, the Rental Tax Collector shall
prescribe forms necessary for the administration of this article and
shall have the authority to make refunds of the tax in case of overpayment.
It shall be his duty to keep a record showing the amount of taxes
received from each taxpayer and the date of such receipts.
The Rental Tax Collector and agents designated by him are hereby
authorized to submit questionnaires to any person or taxpayer to examine
the books, papers, and records of any person and/or taxpayer in order
to verify the liability for the tax imposed by this article or the
accuracy of any declaration or return, or, if no returns have been
filed, to ascertain the tax due. Every person who the Rental Tax Collector
reasonably believes to be liable for the tax imposed by this article
is hereby directed and required to provide the Rental Tax Collector
or agent so designated by him, the information, opportunity, and documentation
required by any questionnaire or pursuant to any such examination
and investigation authorized by this article. All information gained
by the Rental Tax Collector or his duly authorized agent or by any
other official or agent of the Township, as a result of any questionnaire,
declaration, return, investigation, hearing, or verification required
or authorized by this article, shall be confidential, except for official
purposes and except in accordance with a proper judicial order, or
as otherwise provided by law.
The Rental Tax Collector may undertake any means of collection
provided by law, and specifically the remedies provided by the Local
Tax Enabling Act, and for this purpose, may proceed in the name of
the Township.
If the tax imposed by this article is not paid when due, a penalty
of 10% of the unpaid tax for each month or fraction thereof during
which the tax remains unpaid, shall be added and collected. The penalty
shall be in addition to the interest, as provided under this article
and in addition to any costs of collection through distraint or otherwise.
Any person and/or taxpayer who fails, neglects, or refuses to
reply to any questionnaire, or to make any declaration or return required
by this article, or who neglects or refuses to pay the tax imposed
by this article, or who refuses to permit the Rental Tax Collector
or any agent designated by him to examine the person's and/or
taxpayer's books, records, and papers, and any person and/or
taxpayer who knowingly makes any incomplete, false, or fraudulent
return, or attempts to do anything whatsoever to avoid the full disclosure
of facts necessary to determine the amount of tax properly due by
the terms of this article, or who seeks to avoid the payment of the
whole or any part of the tax imposed by this article, shall, upon
conviction thereof before any Magisterial District Judge, or court
of competent jurisdiction, be sentenced to pay a fine not exceeding
$500 for each offense and costs, and in default of the payment of
said fine and costs to be imprisoned for a period not exceeding 30
days, or, in the event of a corporate entity, partnership, limited
partnership, or association, to impose an additional fine not exceeding
$500 upon each of the principal officers thereof.
Any person, including the Rental Tax Collector or any of his
agents, who divulges any information which is confidential under the
provisions of this article shall, upon conviction thereof before any
Magisterial District Judge or court of competent jurisdiction, be
sentenced to pay a fine not exceeding $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.
The tax imposed by this article shall not be imposed and collected
from any taxpayer that was held exempt from this tax by the Court
of Common Pleas of Delaware County, Pennsylvania. This article shall
not apply to any person or property as to whom or which it is beyond
the legal power of the Township to impose the tax or duties herein
provided for.
