[Res. 2-66. 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
The following words, when used in this Part, shall have the
meaning ascribed to them in this section, except as and if the context
clearly indicates or requires a different meaning:
Includes all services performed:
On a farm, in the employ of any person, in connection with cultivating
the soil, or in connection with raising or harvesting any agricultural
or horticultural commodity, including the raising, shearing, feeding,
caring for, training and management of livestock, bees, poultry and
fur bearing animals and wildlife.
In the employ of the owner or tenant or other operator of a
farm, in connection with the operation, management, conservation,
improvement, or maintenance of such farm, and its tools and equipment,
or in salvaging timber or clearing land or brush and other debris
left by a hurricane, if the major part of such service is performed
on a farm.
In connection with the production or harvesting of maple syrup
or maple sugar or any commodity defined as an agricultural commodity
in § 15(g) of the Agricultural Marketing Act, as amended,
or in connection with the raising or harvesting of mushrooms, or in
connection with the hatching of poultry, or in connection with the
ginning of cotton, or in connection with the operation or maintenance
of ditches, canals, reservoirs, or waterways used exclusively for
supplying and storing water for farming purposes.
In handling, planting, drying, packing, packaging, processing,
freezing, grading, storing, or delivering to storage or to market
or to a carrier for transportation to market any agricultural or horticultural
commodity; but only if such service is performed as an incident to
ordinary farming operations or, in the case of fruits and vegetables,
as an incident to the preparation of such fruits or vegetables for
market. The provisions of this subsection shall not be deemed to be
applicable with respect to service performed in connection with any
agricultural or horticultural commodity after its delivery to a terminal
market for distribution for consumption, or in connection with commercial
canning or commercial freezing.
As used in this Part, the term "farm" includes stock, dairy,
poultry, fruit, fur-bearing animals, and truck farms, plantations,
ranches, nurseries, ranges, greenhouses or other similar structures
used primarily for the raising of agricultural or horticultural commodities,
and orchards.
An enterprise, activity, profession or undertaking of any
nature conducted for profit.
The Commissioner of Income Tax of the Township of Richmond,
Pennsylvania, or the person executing the duties of the aforesaid
Commissioner.
The amount by which the tax imposed by this Part exceeds
the sum of the amount paid as tax by the taxpayer, plus the amounts
previously assessed and uncollected as deficiencies.
An individual, partnership, association, joint venture, corporation,
estate, trust, governmental body or unit or agency, or any other entity,
who or that employs one or more persons on a salary, wage, commission,
or other compensation basis.
Title 26 of the United States Code, known as the Internal
Revenue Code of 1954, and all amendments thereto.
A person not domiciled in the Township of Richmond but earning
income therein.
The amount by which the tax paid by the taxpayer exceeds
the amount of tax imposed by this Part and any amounts previously
assessed as deficiencies remaining unpaid.
Every natural person, partnership, association, corporation,
estate, trust, or other form of organization. Whenever used in any
clause prescribing and imposing a penalty, the term "person" as applied
to a partnership shall mean the partners thereof; as applied to an
association, shall mean the members thereof; as applied to an estate
or trust, shall mean the fiduciary thereof; and as applied to a corporation,
shall mean the officers thereof.
An individual, estate, trust, or any other entity, the income
of whom or which is subject to the tax herein imposed, who or that
resides, or is domiciled in the Township of Richmond.
The calendar year, a fiscal year, or period of less than
12 months for which a return is required to be filed by a taxpayer.
A natural person, estate, trust, or other entity, the income
of whom or which is subject to the tax herein imposed.
|
The singular shall include the plural, and the masculine shall
include the feminine and the neuter.
|
[Res. 2-66. 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
1.
There shall be levied, collected and paid for each taxable period
or portion thereof, which shall fall between July 1, 1966, and July
31, 1966, inclusive, a tax of:
[Res. 2-66. 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
1.
Items Included in Gross Earned Income. The term "gross earned income"
includes gains, profits and income derived from salaries, wages, or
compensation for personal services (including personal service as
an officer or employee of the federal government, a state or commonwealth,
or any political subdivision thereof, or any agency or instrumentality
of any one or more of the foregoing) of whatever kind and in whatever
form paid, or from professions, vocations, trades, businesses, commerce
or the transaction of any business carried on for profit, or any other
earned income derived from any source whatever.
2.
Inventories. Whenever in the opinion of the Commissioner the use
of inventories is necessary in order clearly to determine the income
of any taxpayer, inventories shall be taken by such taxpayer upon
such basis as the Commissioner may prescribe as conforming as nearly
as may be to the best accounting practice in the trade or business
and as most clearly reflecting the income.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
In computing net earned income there shall be allowed as deductions:
1.
Expenses.
A.
Trade or Business Expenses. All the ordinary and necessary expenses
paid or incurred during the taxable period in carrying on any trade
or business subject to the within tax, including a reasonable allowance
for salaries, wages, and other compensation for personal services
actually rendered; traveling expenses (including the entire amount
expended for meals and lodging) while away from home in pursuit of
a trade, business, or profession; rentals or other payments required
to be made as a condition to the continued use or possession, for
purposes of the trade or business, of property to which the taxpayer
has not taken or is not taking title or in which he has no equity;
interest on business indebtedness; and taxes on business property
and business taxes other than income, estate, inheritance and gift
taxes.
B.
Other Expenses. All of the ordinary and necessary expenses paid or
incurred during the taxable period for the production or collection
of gross earned income.
2.
Losses.
A.
Losses sustained during the taxable period and not compensated for
by insurance or otherwise:
(1)
If incurred in a trade, business, or profession subject to the
within tax; or
(2)
If incurred in any transaction entered into for profit, though
not connected with a trade, business, or profession; provided this
transaction was of the type in which any income derived therefrom
would be considered earned income.
B.
Losses as limited above shall be computed as provided in § 1001
of the Internal Revenue Code. The basis of property for computing
the loss thereon as above limited shall be determined as provided
in § 1011 of the Internal Revenue Code. The amount of loss
to be recognized shall be as provided in § 1002 of the Internal
Revenue Code, subject to the limitations herein contained.
3.
Bad Debts. Debts which become worthless within the taxable period;
or (in the discretion of the Commissioner) a reasonable addition to
a reserve for bad debts; and when satisfied that a debt is recoverable
only in part, the Commissioner may allow such debt, in an amount not
in excess of the part charged off within the taxable period, as a
deduction; provided such debts are connected with a trade, business,
profession, or other transaction conducted for the production of gross
earned income.
4.
5.
Depletion. In case of mines, oil and gas wells, other natural deposits,
and timber, a reasonable allowance for depletion and for depreciation
of improvements, according to the peculiar conditions in each case,
as provided in § 611(a) of the Internal Revenue Code. Such
depletion is allowable only in case of transaction conducted for the
production of gross earned income. The basis upon which depletion,
exhaustion, wear and tear, and obsolescence are to be allowed in respect
to any property shall be as provided in § 167(f) of the
Internal Revenue Code.
6.
Contributions of an Employer to an Employee's Trust or Annuity
Plan and Compensation Under a Deferred Payment Plan. Contributions
paid by an employer to or under a stock bonus, pension, profit-sharing,
or annuity plan and compensation paid or accrued on account of any
employee under a plan deferring the receipt of such compensation shall
be deductible from gross earned income to the extend provided in § 404(a)
of the Federal Internal Revenue Code.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
In computing net earned income, no deduction shall in any case
be allowed in respect to:
1.
General Rule.
A.
Personal, living, or family expenses.
B.
Medical, dental, surgical, or nursing expenses.
C.
Premiums on personal life, health or accident insurance.
D.
Contributions or gifts of any kind, regardless of the character or
purpose of the recipient or donee.
E.
Interest other than interest on business indebtedness or on indebtedness
incurred to provide funds to finance the production of taxable income.
F.
Personal taxes, including taxes on real estate occupied as taxpayer's
residence, personal property taxes, and per capita, occupation and
poll taxes.
G.
Income, gift, inheritance and estate taxes.
H.
Any amount paid out for new buildings or for permanent improvements
or betterments made to increase the value of any property or estate.
I.
Any amount expended in restoring property or in making good the exhaustion
thereof for which an allowance is or has been made.
J.
Premiums paid on any life insurance policy covering the life of any
employee or of any person financially interested in any trade or business
carried on by the taxpayer, when the taxpayer is directly or indirectly
a beneficiary under such policy.
L.
Amounts paid or accrued for such taxes and carrying charges as, under
regulations prescribed by the Commissioner, are chargeable capital
account with respect to property, if the taxpayer elects, in accordance
with such regulations, to treat such taxes or charges as so chargeable.
M.
Any loss resulting from an activity which in the case of a profit
would be considered unearned income.
2.
Unpaid Expenses and Interest. In computing net earned income no deduction shall be allowed under § 24-305, Subsection 1, hereof:
A.
If such expense or interest is not paid within the taxable period
or within 2 1/2 months after the close thereof; and
B.
If, by reason of the method of accounting of the person to whom the
payment is to be made, the amount thereof is not, unless paid, includible
in the gross income of such person for the taxable period in which
or with which the taxable period of the taxpayer ends.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
1.
Taxpayers, employers, and others required to file returns and declarations
under the provisions of this Part shall keep such records as will
permit true and accurate returns and declarations; and such records
shall be preserved for a period of not less than six years.
2.
The net earned income shall be computed upon the basis of the taxpayer's
annual accounting period (fiscal year or calendar year, as the case
may be) in accordance with the method of accounting regularly employed
in keeping the books of such taxpayer; but if no such method of accounting
has been so employed, or if the method employed does not clearly reflect
the net income, the computation shall be made in accordance with such
method as in the opinion of the Commissioner does clearly reflect
the net income. If the taxpayer's annual accounting period is
other than a fiscal year ending on the last day of any month other
than December, or if the taxpayer has no annual accounting period
or does not keep books, the net income shall be computed on the basis
of the calendar year.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
The amount of all items of gross earned income shall be included in the gross earned income for the taxable period in which received by the taxpayer, unless, under methods of accounting permitted under § 24-307 hereof, any such amounts are to be properly accounted for as of a different period. In the case of the death of a taxpayer whose net income is computed upon the basis of the accrual method of accounting, amounts (except amounts representing his share of a partnership's net income for the partnership's taxable period ending with its dissolution on account of his death) accrued as deductions and credits only by reason of the death of the taxpayer shall not be allowed in computing net income for the period in which falls the date of the taxpayer's death.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
The deductions and credits provided for in this Part shall be
taken for the taxable period in which "paid or accrued" or "paid and
incurred," dependent upon the method of accounting upon the basis
of which the net earned income is computed, unless in order to clearly
reflect the net earned income, the deductions or credits should be
taken as of a different period. In the case of the death of a taxpayer
whose net earned income is computed upon the basis of the accrual
method of accounting, amounts (except amounts representing his share
of a partnership's net loss for the partnership's taxable
period ending with its dissolution on account of his death) accrued
as deductions and credits only by reason of the death of the taxpayer
shall not be allowed in computing net earned income for the period
in which falls the date of the taxpayer's death.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
If a taxpayer changes his accounting period from fiscal year
to calendar year, from calendar year to fiscal year, or from one fiscal
year to another, the net earned income of such taxpayer shall, with
the approval of the Commissioner, be computed on the basis of such
new accounting period.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
1.
How Taxed. Individuals carrying on business in partnership shall
be liable for the tax herein imposed only in their individual capacity.
The net earned income of the partnership as such shall not be taxed
to the partnership, but partnerships shall make returns of earned
income.
2.
Computation of Partnership Net Earned Income. The net earned income of the partnership shall be computed in the same manner and on the same basis as provided in §§ 24-303 to 24-309 hereof, inclusive. After excluding all items of gain and loss from sales or exchanges of capital assets, there shall be computed:
4.
Different Taxable Periods of Partner and Partnership. If the taxable
period of a partner is different from that of the partnership, the
inclusions with respect to the net earned income of the partnership,
in computing the net earned income of the partner for his taxable
period, shall be based upon the net earned income of the partnership
for any taxable period of the partnership ending within or with the
taxable period of the partner.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
1.
The net earned income of the following entities shall be exempt from
the tax imposed by this Part:
A.
Every corporation which is subject to the Pennsylvania Corporate
Net Income Tax.
B.
Every corporation which is exempt from the Pennsylvania Corporate
Net Income Tax.
C.
Every eleemosynary corporation created and existing for purely religious,
educational, literary, scientific, or charitable purposes.
D.
Fraternal and religious organizations, business leagues, chambers
of commerce, real estate boards, boards of trade, civic leagues and
social service, and recreational clubs and community chests, funds,
or foundations, and cemetery companies whether such organization is
incorporated or unincorporated, if no part of the net earnings thereof
inures to the benefit of any private shareholder, individual, estate
or trust.
2.
The corporations and organizations which are specifically exempted in Subsection 1 of this section from the tax herein imposed shall, however, be required to withhold the tax from compensation paid to their employees as provided in § 24-319, Subsection 1, hereof, and to furnish returns of information as provided in § 24-319, Subsection 2, hereof concerning income payments made to persons whose net earned income is subject to the tax hereunder.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
All residents of the Township of Richmond, and all individuals, corporations, partnerships, fiduciaries, associations, clubs and other entities domiciled or maintaining a place of business or headquarters therein, who conduct business, practice professions, or engage in any other activity for profit in the Township of Richmond, and maintain a place of business therein for that purpose, who shall during a taxable period make payment of salaries, wages, compensations, commissions, remunerations, emoluments, or profits or earned income (other than compensation for personal services from which the tax is required to be deducted and withheld as provided in § 24-319 hereof) in an aggregate amount of $100 or more to a resident or nonresident of said Township of Richmond, Pennsylvania, shall annually render a true and accurate return to the Commissioner, under such regulations and in such form and manner and to such extent as may be prescribed by him, setting forth the amounts and description of such payments made during a taxable period, and the names and addresses of the recipients thereof.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
The following returns shall be filed with the Commissioner:
1.
Individual Returns. Every individual resident or nonresident of the
Township of Richmond, any part of whose net earned income is subject
to the tax imposed by this Part, having for the taxable period a gross
earned income, shall make a return to the Commissioner, which shall
contain or be verified by a written declaration that it is made under
the penalties of perjury. Such return shall set forth in such cases,
and to such extent, and in such detail, as the Commissioner may by
regulations prescribe, the items of gross earned income, and the deductions
and credits allowed, and such other information for the purpose of
carrying out the provisions of this Part as may be prescribed by such
regulations. A husband and wife may make a single return jointly,
provided their taxable periods are the same. Such a return may be
made even though one of the spouses has neither gross earned income
nor deductions. If a joint return is made the tax shall be computed
on the aggregate earned income and the liability with respect to the
tax shall be joint and several. In the event that a taxpayer's
taxable net earned income consists solely of salary, wages, or other
compensations from which the tax has been withheld by his employer
and paid to the Commissioner, such taxpayer shall be relieved of the
necessity of filing a return. If the taxpayer is unable to make his
own return, the return shall be made by a duly authorized agent or
by the guardian or other person charged with the care of the person
or property of such taxpayer. The fact that an individual's name
is signed to a filed return shall be prima facie evidence for all
purposes that the return was actually signed by him.
2.
Partnership Returns. Every partnership domiciled or maintaining a
place of business in the Township of Richmond, Pennsylvania, shall
make a return for each taxable period, stating specifically, the items
of its gross earned income and the deductions allowed and such other
information as the Commissioner may by regulations prescribe, and
shall include in the return the names and addresses of the individuals
who would be entitled to share in the net earned income if distributed
and the amount of the distributive share of each individual. The return
shall be sworn to by any one of the partners. As used in this subsection,
the term "partnership" includes joint ventures, common trust funds,
and unincorporated associations, whose earnings are distributed or
distributable to its members.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
Returns shall be filed with the Commissioner of Income Tax in
the Borough of Mansfield, as follows:
1.
General Rule. Returns made on the basis of the calendar year shall
be made on or before the fifteenth day of April, following the close
of the calendar year. Returns made on the basis of a fiscal year shall
be made on or before the fifteenth day of the fourth month following
the close of the fiscal year. Returns made on the basis of a taxable
period of less than 12 months shall be made on or before the fifteenth
day of the fourth month following the close of the taxable period.
2.
Extension of Time. The Commissioner may grant a reasonable extension
of time for filing returns, under such rules and regulations as he
may prescribe.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
Payment of tax shall be made as follows:
1.
Time of Payment. The total amount of tax imposed by this Part shall
be paid to the Commissioner on or before the fifteenth day of April
following the close of the taxable period; or if the return should
be made on the basis of a fiscal year or a taxable period of less
than 12 months ending on the last day of the month other than December,
then the total amount of tax shall be paid on or before the fifteenth
day of the fourth month following the close of the taxable period.
2.
Credits Against Tax. The following credits shall be allowed against
the tax:
A.
Tax Withheld. The amount deducted and withheld as tax under § 24-319 hereof during any calendar year upon wages, salaries, commissions, etc., of any individual, shall be allowed as a credit to the recipient of the income against the tax imposed by this Part for the taxable period beginning in such calendar year. If more than one taxable period begins in any such calendar year such amount shall be allowed as a credit against the tax for the last taxable period so beginning.
B.
Estimated Tax on Declaration. The aggregate amount paid on account of the estimated tax appearing on a declaration of estimated tax filed for the taxable period under the provisions of §§ 24-317 and 24-318 hereof shall be allowed as a credit against the tax imposed by this Part for the taxable period.
3.
Extension of Time for Payment. At the request of the taxpayer, the
Commissioner may extend the time for payment of the amount determined
as the tax by the taxpayer, for a period not to exceed three months
from the date prescribed for the payment of the tax.
4.
Fractional Parts of Cent. In payment of any tax under this Part a
fractional part of a cent shall be disregarded unless it amounts to
$0.005 or more, in which case it shall be increased to $0.01.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
1.
Requirement of Declaration. Every taxpayer who anticipates taxable earned income which is not subject to the provisions of § 24-319 hereof, and every employee of a governmental unit, whose net earned income is subject to the tax, but from whose salary, wages, or other compensation the tax will not be deducted by his employer, shall at the time prescribed by § 24-317, Subsection 4, hereof make a declaration of his estimated tax for the taxable period.
2.
Contents of Declaration. In the declaration required under § 24-317, Subsection 1, the taxpayer shall state:
3.
Joint Declaration.
A.
In the case of a husband and wife, a single declaration under this
section may be filed by them jointly, in which case the liability
with respect to the estimated tax shall be joint and several.
B.
If a joint declaration is made but a joint return is not made for
the taxable period, the estimated tax for such year may be treated
as the estimated tax of either the husband or the wife, or may be
divided between them.
4.
Time and Place for Filing. The declaration required under § 24-317, Subsection 1, hereof shall be filed with the Commissioner on or before the fifteenth day of the fourth month of the taxable period, except that if the requirements of § 24-317, Subsection 1, are first met:
A.
After the first day of the fourth month and before the second day
of the sixth month of the taxable period, the declaration shall be
filed on or before the fifteenth day of the sixth month of the taxable
period; or
B.
After the first day of the sixth month and before the second day
of the ninth month of the taxable period, the declaration shall be
filed on or before the fifteenth day of the ninth month of the taxable
period; or
C.
After the first day of the ninth month and before the second day
of the twelfth month of the taxable period, the declaration shall
be filed on or before the fifteenth day of the first month following
the close of the taxable period.
5.
Amendment of Declaration. A taxpayer may file an amendment of his
original declaration for the taxable period at any time such amendment
may become necessary due to an unexpected increase or decrease in
his estimated taxable net earned income.
6.
Extension of Time. The Commissioner may grant a reasonable extension
of time for filing declarations and paying the estimated tax, under
such rules and regulations as he shall prescribe.
7.
Persons Under Disability. If a taxpayer is unable to make his own
declaration, the declaration shall be made by a duly authorized agent
or by the guardian or other person charged with the care of the person
or property of such taxpayer.
8.
Signatures Presumed Correct. The fact that an individual's name
is signed to a filed declaration shall be prima facie evidence for
all purposes that the declaration was actually signed by him.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
1.
In General. The estimated tax shall be paid as follows:
A.
If the declaration is required to be filed on or before the fifteenth
day of the fourth month of the taxable period, the estimated tax shall
be paid in four equal installments. The first installment shall be
paid at the time of the filing of the declaration; the second installment
on the fifteenth day of the sixth month of the taxable period; the
third installment on the fifteenth day of the ninth month of the taxable
period; and the fourth installment on the fifteenth day of the first
month following the close of the taxable period.
B.
If the declaration is required to be filed after the fifteenth day
of the fourth month and not later than the fifteenth day of the sixth
month of the taxable period, the estimated tax shall be paid in three
equal installments. The first installment shall be paid at the time
of the filing of the declaration; the second installment on the fifteenth
day of the ninth month of the taxable period; and the third payment
on the fifteenth day of the first month following the close of the
taxable period.
C.
If the declaration is required to be filed after the fifteenth day
of the sixth month and not later than the fifteenth day of the ninth
month of the taxable period, the estimated tax shall be paid in two
equal installments. The first installment shall be paid at the time
of the filing of the declaration; and the second installment on the
fifteenth day of the first month following the close of the taxable
period.
D.
If the declaration is required to be filed after the fifteenth day
of the ninth month of the taxable period, the estimated tax shall
be paid in full at the time of the filing of the declaration.
E.
If the declaration is filed after the time prescribed in § 24-317, Subsection 4, hereof, including cases in which an extension of time for filing the declaration has been granted under § 24-317, Subsection 6, hereof, § , Subsection 318, Subsection 1B - D, of this subsection shall not apply, and there shall be paid at the time of such filing all installments of estimated tax which have been payable on or before such time of the declaration had been filed within the time prescribed in § 24-317, Subsection 4, and the remaining installments shall be paid at the time at which, and in the amounts in which, they would have been payable if the declaration had been so filed.
2.
Amendments of Declaration. If any amendment of a declaration is filed,
the remaining installments, if any, shall be increased or decreased
proportionately, as the case may be, to reflect the increase or decrease,
as the case may be, in the estimated tax by reason of such amendment,
and if any amendment is made after tax by reason of amendment, and
if any amendment is made after the fifteenth day of the ninth month
of the taxable period, an increase in the estimated tax by reason
thereof shall be paid at the time of making such amendment.
3.
Installments Paid in Advance. At the election of the taxpayer, any
installments of the estimated tax may be paid prior to the date prescribed
for its payment.
4.
Payment as Part of Tax for Taxable Period. Payment of the estimated
tax, or any installment thereof, shall be considered payment on account
of the tax for the taxable period.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
1.
Requirement of Withholding. Every employer who maintains a place
of business or resides in the Township of Richmond and employs one
or more persons on a salary, wage, commission, or other compensation
basis shall deduct and withhold from payments of all such salaries,
wages, commissions, or other compensation paid to residents of the
Township of Richmond, regardless of where their services were rendered
the tax of 1% of such payments and shall deduct and withhold 1% of
all income earned within the limits of the Township of Richmond by
nonresidents of said Township; provided, however, that such requirements
for deduction or withholding shall not be required for remuneration
paid to an employee for the Township of Richmond.
2.
Employer's Quarterly Withholding Returns. Every employer required under § 24-319, Subsection 1, to deduct and withhold the tax from salaries, wages, commissions, and other compensations paid to his employees shall make a return quarterly which shall contain or be verified by a written declaration that it is made under penalties of perjury. Such return shall set forth the aggregate amount of the tax withheld by the employer during the quarter of the calendar year for which the return is made, and such other information as the Commissioner may by regulations prescribe. The return shall be signed by the employer, and the fact that the employer's name is signed to a filed return shall be prima facie evidence for all purposes that the return was actually signed by him.
3.
Time and Place for Filing Withholding Returns. Employer's quarterly
withholding returns shall be filed with the Commissioner of Income
Tax of the School District of the Borough of Mansfield, Pennsylvania,
on or before the last day of the month following the quarter for which
the return is made.
4.
Payment of Tax. The total amount of the tax withheld during a quarter
shall be paid to the Commissioner at the time the employer's
quarterly withholding return is filed, viz: on or before the last
day of the month following the quarter during which the tax was withheld.
5.
Failure of Employer to File a Return and Pay the Tax. The failure
or omission of any employer to make a return and pay the tax to the
Commissioner shall not relieve the employee from payment of the tax,
unless the employee's tax has been withheld by the employer.
6.
Tax Withheld as Part of the Tax for Taxable Period. The tax withheld
by an employer shall be considered payment on account on the employee's
tax for the taxable period.
7.
Employer's Annual Withholding Returns. Every employer required
to deduct and withhold a tax in respect to the salary, wages, commission,
or other compensation of an employee, shall furnish to each such employee
in respect to his employment during the calendar year, on or before
January 31st of the succeeding year, or if his employment is terminated
before the close of such calendar year, on the day on which the last
payment of compensation is made, a written statement showing the compensation
paid by the employer to such employee during such calendar year, and
the amount of tax deducted and withheld under this section with respect
to such compensation. An annual return containing a summary by quarters
of the compensation paid to employees and the tax withheld therefrom
during the calendar year and such other information as the Commissioner
by rules and regulations may prescribe, to which shall be attached
duplicate copies of the statements furnished to employees, as provided
in this subsection, shall be filed with the Commissioner on or before
January 31st of the succeeding year by every employer required to
deduct and withhold tax under the provisions of this section.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
If the amount of the net earned income, as returned by any taxpayer
under this Part to the federal government for any period ending after
the effective date of this Part is finally changed or corrected by
the Federal Commissioner of Internal Revenue, or by any other agency
or court of the United States, such taxpayer, within 30 days after
receipt of notice of such final change or correction, shall make a
report, which shall contain or be verified by a written declaration
that it is made under penalties of perjury of such change or correction
to the Commissioner in such form as the Commissioner may by regulations
prescribe.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
1.
In the event that the Commissioner shall determine that a deficiency
exists in the tax of any taxpayer, he shall notify such taxpayer by
registered mail of such deficiency and the taxpayer shall have the
privilege of making a protest in writing against the findings of the
Commissioner within 30 days of the date upon which the notice was
mailed by the Commissioner. If requested by the taxpayer, the Commissioner
shall grant the taxpayer an oral hearing, at which the taxpayer may
be represented by an attorney or agent, provided a power of attorney
authorizing such representation is filed with the Commissioner. In
the event the taxpayer does not protest the findings of the Commissioner
within the required time, the deficiency together with interest and
penalties thereon, if any, shall be immediately collected.
2.
In the event that after the filing of a protest by the taxpayer,
the findings of the Commissioner are unchanged or not changed sufficiently
to eliminate the entire deficiency and the taxpayer is so notified
by the Commissioner by registered mail, the taxpayer shall have the
privilege of appealing the decision of the Commissioner to the Board
of Appeal and Review within 30 days of the date upon which the second
notice was mailed by the Commissioner. If requested by the taxpayer,
the Board of Appeal and Review shall grant the taxpayer an oral hearing,
at which the taxpayer may be represented by an attorney or agent,
provided a power of attorney authorizing such representation is filed
with the Board. In the event the taxpayer does not appeal the findings
of the Commissioner to the Board of Appeal and Review, or in the event
the Board does not, after appeal, change the Commissioner's findings
sufficiently to eliminate the entire deficiency, the deficiency remaining
together with interest and penalties thereon, if any, shall be immediately
collected.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
Provisions relating to the determination of overpayments refundable
shall be as follows:
1.
Overpayment. Where there has been an overpayment of any tax imposed
by this Part, the amount of such overpayment shall be credited against
any other taxes then due from the taxpayer to the School District
of the Borough of Mansfield, Pennsylvania, and any balance shall be
refunded immediately to the taxpayer.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
1.
Taxes imposed by this Part shall be assessed within three years after
the return of the taxpayer was filed, except that if the return was
filed before the due date the three year assessment period shall begin
on the last day prescribed for filing the return.
2.
In case of a false or fraudulent return with intent to evade tax,
or failure to file a return, or of a willful attempt to defeat or
evade tax, the tax may be assessed, or a proceeding in court for collection
without assessment, may be begun at any time.
3.
Overpayments of taxes imposed by this Part shall not be refunded
unless a proper claim for refund is filed by the taxpayer within three
years from the date of filing the return on which the overpayment
was made, or two years from the date of payment of the tax, whichever
period expires later, except that if the return was filed before the
due date, the three-year refund period shall begin on the last day
prescribed for filing the return.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
All taxes imposed by this Part remaining unpaid after they become
due shall bear interest at the rate of 6% per year.
[Res. 2-66, 3/7/1966; as amended and reenacted by Ord. 91-4,
9/3/1991]
1.
Any person who fails, neglects, or refuses to make any declaration
or return required by this Part, any employer who fails, neglects
or refuses to register or to pay the tax deducted from his employees,
or 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 this Part,
shall, upon conviction therefor before any district justice, 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,
to be imprisoned for a period not exceeding 30 days.
2.
Any person who divulges any information which is confidential under
the provisions of this Part, shall, upon conviction therefor, before
any district justice, 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, 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 this Part.
4.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this Part shall not
excuse him from making such declaration or return.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
The tax imposed by this Part, together with all interest and
penalties shall be recoverable by the Township of Richmond, Pennsylvania,
as other debts of like amount are recoverable.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
1.
A Commissioner of Income Tax shall be elected annually by the Township
of Richmond to serve during the ensuing year ending December 31, who
shall receive such compensation for his services as the Township of
Richmond shall determine. Said Commissioner need not be a resident
of the Township.
2.
It shall be the duty of the Commissioner of Income Tax to collect
and receive the tax imposed by this Part in the manner prescribed
herein. It shall also be his duty to keep an accurate record showing
the amount of tax assessed to each taxpayer and the amount received
by him from each taxpayer or employer, and the duties of such assessments
and payments.
3.
The Commissioner of Income Tax is hereby charged with the enforcement
of the provisions of this Part, and is hereby empowered, subject to
the approval of the Board of Appeal and review and of the Township
of Richmond, to adopt and promulgate and to enforce rules and regulations
relating to any matter or thing pertaining to the administration and
enforcement of the provisions of this Part, including provisions for
the examination and correction of returns.
4.
A Deputy Commissioner may be elected and shall have such duties as
are assigned to him by the Commissioner.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
The Commissioner, or any agent or deputy employee authorized
by him in writing, is hereby authorized to examine the books, papers,
and records of any employer or supposed employer, or of any taxpayer,
or supposed taxpayer, in order to verify the accuracy of any return
made, or if no return was made, to ascertain the tax imposed by this
Part. Every employer, or supposed employer, or taxpayer, or supposed
taxpayer, is hereby directed and required to give to the Commissioner,
or his duly authorized agent or deputy employee, the means, facilities,
and opportunity for such examinations and investigations as are hereby
authorized. The Commissioner is hereby authorized to examine any person
under oath concerning any income which was or should have been returned
for taxation, and to this end may compel the production of books,
papers, and records and the attendance of all persons before him,
whether as parties or witnesses, whom he believes to have knowledge
of such income.
[Res. 2-66, 3/7/1966; as amended and reenacted by Ord. 91-4,
9/3/1991]
Any information gained by the Commissioner, or any deputy employee, agent, or other official of the Township of Richmond as a result of any returns, examinations, investigations, hearings, or verifications required or authorized by this Part, shall be confidential, except for official purposes, and except in accordance with proper judicial order, or as otherwise provided by law; and any person divulging such information whether or not at the time of divulging it as Commissioner, Deputy Commissioner, employer, agent or other official as aforesaid shall be subject to the penalties provisions of § 24-325. And if the offender be an officer or employee of the Township of Richmond, he shall be dismissed from office or discharged from employment.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
1.
A Board of Appeal and Review, consisting of three members, shall
be elected annually by the Township of Richmond to serve during the
ensuing fiscal year ending December 31. The members of the Board of
Appeal and Review shall receive such compensation for their services
as the Township of Richmond shall determine. If a member of the Board
of Supervisors of Richmond Township is elected to serve as a member
of the Board of Appeal and Review, he shall serve without compensation.
2.
All rules, regulations, and amendments, or changes thereto, which
are adopted by the Commissioner under the authority conferred by this
Part must be approved by the Board of Appeal and Review and by the
Township of Richmond before the same become effective. After such
approval, said rules, regulations, amendments and changes shall be
filed with the Secretary of the Township of Richmond and shall be
open to public inspection.
3.
Any person dissatisfied with any ruling of the Commissioner, which
is made under authority conferred by this Part, may appeal therefrom
to the Board of Appeal and Review within 30 days from the announcement
of such ruling or decision by the Commissioner, and the Board of Appeal
and Review shall, on hearing, have jurisdiction and authority by the
vote of a majority of said Board to affirm, reverse, or modify any
such ruling or decision or any part thereof.
4.
A majority of the members of the Board of Appeal and Review shall constitute a quorum. The Board of Appeal and Review shall adopt its own procedural rules and shall keep a record of its transactions. All hearings of the Board shall be conducted privately and the provisions of § 24-329 hereof with reference to the confidential character of information shall apply to such matters as may be heard before the Board of Appeal and Review on appeal.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
This Part shall not apply to any person or property as to whom
or which it is beyond the legal power of the Township of Richmond
to impose the tax herein provided for.
[Res. 2-66, 3/7/1966; as reenacted by Ord. 91-4, 9/3/1991]
This tax is hereby levied in pursuance to authority granted
by an Act of the General Assembly of the Commonwealth of Pennsylvania,
No. 511, approved December 31, 1965, and effective January 1, 1966.
