[Ord. 66-5, 12/20/1965, § 1; as amended by Ord.
97-7, 10/13/1997, § 24-401; and by Ord. 17-03, 3/27/2017]
The following words and phrases, when used in this part, shall
have the meanings ascribed to them in this section:
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 a person, partnership, association or 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 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.
Compensation as determined under § 303 of the Act
of March 4, 1971, P.L. 6, No. 2, 72 P.S. § 7303, known as
the "Tax Reform Code of 1971," and regulations in 61 Pa. Code Pt.
I Subpt. B Art. V, 61 Pa. Code § 101.1 et seq., (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 Reform Code of 1971." The amount of any housing allowance
provided to a member of the clergy shall not be taxable as earned
income.
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, 72 P.S. § 7303,
known as the "Tax Reform Code of 1971," and regulations in 61 Pa.Code
Pt. I Subpt. B Art. V, 61 Pa.Code § 101.1 et seq., (relating
to personal income tax). The term does not include income which is
not paid for services provided and which 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 Township of New Hanover.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the Township of New Hanover.
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. 66-5, 12/20/1965, § 2]
1.
A tax of 1% is hereby imposed for general revenue purposes: (A) in
the case of a taxpayer on a calendar year basis for the current year
beginning January 20, 1967, and ending December 31, 1967, and for
each year thereafter beginning January 1 of said year and ending December
31 of said year; and (B) in the case of a taxpayer on a fiscal year
basis other than a calendar year for the current year beginning January
20, 1967, and ending at the end of the taxpayer's fiscal year, current
on or beginning on January 20, 1967, and for each taxpayer's fiscal
year beginning after January 20, 1967, beginning at the beginning
of said taxpayer's fiscal year and ending at the ending thereof, upon
the following:
A.
Salaries, wages, commissions and other compensation earned for activities
or services whenever performed or rendered by individual residents
of the Township of New Hanover.
B.
Salaries, wages, commissions and other compensation earned for activities
or services performed or rendered within the Township of New Hanover
by individual nonresidents of the Township of New Hanover.
C.
Net profits earned from operation of a business profession or other
activity wherever carried on by residents of the Township of New Hanover.
D.
Net profits earned from operation of a business profession or other
activity carried on within the Township of New Hanover by nonresidents
of the Township of New Hanover.
2.
The taxes levied under Subsection 1A and B, herein, shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to a person who is employed by him. The tax levied under Subsection 1C and D herein shall relate to and be imposed upon the net profits of any business, profession or other activity carried on by any person or persons.
3.
Any taxpayer who first anticipates any net profit after April 15
of any year beginning after December 31, 1967, shall pay to the Income
Tax Officer in equal installments the tax thereon as follows:
A.
The first installment at the time of filing the declaration and the
other installments on or before the quarterly payment dates which
remain for said year after the filing of the declaration.
B.
Every taxpayer shall, on or before April 15, 1968, make and file
with the Income Tax Officer, on a form prescribed or approved by the
Officer, a final return showing the amount of net profits earned during
the period beginning January 20, 1967, and ending December 31, 1967,
the total amount of tax due thereon, and the total amount of tax paid
thereon. At the time of filing the final return, the taxpayer shall
make demand for refund or credit in the case of overpayment. Every
taxpayer, on or before April 15 of every year after 1967, shall make
and file with the Income Tax Officer, on a form prescribed or approved
by the Officer, a final return showing the amount of net profits earned
during the period beginning January 1 of the immediately prior year
and ending December 31 of said immediately prior year, the total amount
of tax due thereon 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 tax due or shall make demand for refund or credit in
the case of overpayment.
C.
Any taxpayer may, in lieu of paying the January quarterly installment
of his estimated tax for any year, elect to make and file with the
Income Tax Officer on or before January 31 of the succeeding year
the final return as hereinabove required.
[Ord. 66-5, 12/20/1965, § 3]
1.
Net Profits.
A.
Every taxpayer making net profits shall, on or before April 15, 1967,
make and file with the Income Tax Officer on a form prescribed or
approved by the Officer a declaration of his estimated net profits
during the period beginning January 20, 1967, and ending December
31, 1967, and thereafter shall make and file with the said officer
on or before April 15 of the then current year on said form a declaration
of his estimated net profits during the period beginning January 1
and ending December 31 of the then current year. Every taxpayer making
net profits shall pay to the Income Tax Officer the tax due on said
estimated net profits for 1967 at the time of filing the declaration,
and the tax due for his estimated net profits for each year after
1967 in four quarterly installments as follows:
(1)
The first installment at the time of filing the declaration
and the other installments on or before June 15 of the then current
year, September 15 of the then current year, and January 15 of the
next succeeding year, respectively.
B.
Any taxpayer who first anticipates any net profit after April 15
of any year beginning after December 31, 1967, shall make and file
on said form a declaration of his estimated net profits during the
period beginning on the date he first anticipates any net profit and
ending December 31 of the then current year, on or before June 15
of the then current year, or September 15 of the then current year
or December 31 of the then current year, whichever of these dates
next follows the date on which the taxpayer first anticipates such
net profit.
C.
The Income Tax Officer may provide for the making and filing of adjusted
declarations of estimated net profits and 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 overestimated his anticipated net profits.
D.
Every taxpayer who discontinues business prior to December 31 of
any year shall, within 30 days after the discontinuance of business,
file his return as hereinabove required and pay the tax due.
2.
Earned Income.
A.
Annual Earned Income Tax Return. Every taxpayer shall, on or before
April 15, 1968, make and file with the Income Tax Officer on a form
prescribed or approved by the officer, a final return showing the
amount of earned income received during the period beginning January
20, 1967, and ending December 31, 1967, 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.
Every taxpayer, on or before April 15 of every year after 1967, shall
make and file with the Income Tax Officer on a form prescribed or
approved by the officer, a final return showing the amount of earned
income received during the period beginning January 1 of the immediately
prior year and ending December 31 of said immediately prior year,
the total amount of tax due thereon, the amount of tax paid thereon,
the amount of tax therein 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 of 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.
B.
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 Income Tax Officer on a form
prescribed or approved by the Officer a quarterly return on or before
May 30, 1967, August 31, 1967, November 30, 1967, and January 1, 1968,
setting forth the aggregate amount of earned income not subject to
withholding by him during the period beginning January 20, 1967 and
ending April 20, 1967, and during the period beginning April 20, 1967
and ending July 20, 1967, and during the period beginning July 20,
1967 and ending October 20, 1967, and during the period beginning
October 20, 1967 and ending December 31, 1967, 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.
(1)
After the calendar year 1967, every taxpayer who is employed
for salary, wage, commission or other compensation who received any
earned income not subject to the provisions relating to collection
at the source shall make and file with the Income Tax Officer on a
form prepared, supplied and prescribed by the Earned Income Tax Officer
a quarterly return on or before April 30 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 Income Tax Officer shall required. Every taxpayer who makes
such a return shall at the time of the filing of the return with the
Income Tax Officer pay to the Officer the amount of the tax shown
as due thereon.
[Ord. 66-5, 12/20/1965, § 4]
1.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Township of New Hanover who
on January 20, 1967, employs one or more persons, other than domestic
servants, for a salary, wage, commission or other compensation, shall,
on or before February 1, 1967, register with the officer his name
and address and such other information as the officer may require.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Township of New Hanover who
after January 20, 1967, employs for the first time after that date
one or more persons, other than domestic servants, for a salary, wage,
commission or other compensation, shall, within 15 days after becoming
an employer, register with the officer his name and address and such
other information as the officer may require.
2.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Township of New Hanover, 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 this part on the earned income
due to his employee or employees, and shall, on or before May 30,
1967, August 31, 1967, November 30, 1967, and January 1, 1968, file
a return and pay to the Income Tax Officer the amount of taxes deducted
during the period beginning January 20, 1967, and ending April 20,
1967, and during the period beginning April 20, 1967, and ending July
20, 1967, and during the period beginning July 20, 1967, and ending
October 20, 1967, and during the period beginning October 20, 1967
and ending December 31, 1967, respectively. After the calendar year
1967 every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Township of New Hanover 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 this part 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 Income Tax Officer the amount of taxes deducted during
the preceding three-month periods ending March 31, June 30, September
30 and December 31 of the then current year, respectively. Each such
return filed, unless otherwise agreed upon between the Income Tax
Officer and the employer, shall show the name and Social Security
number of each such employee, the earned income of such employee during
the preceding three-month or other period, the tax deducted therefrom,
the political subdivision imposing the tax upon such employee, the
total earned income of all such employees during such preceding three-month
or other period, and the total tax deducted therefrom and paid with
the return. 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 Income Tax
Officer of the Township of New Hanover, may be required but such 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, 1968, 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 20, 1967 and ending
December 31, 1967.
B.
A return withholding statement for each employee employed during
all or any part of the period beginning January 20, 1967, and ending
December 31, 1967, 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 subdivision
imposing the tax upon such employee, and 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.
C.
On or before February 28 of every year after 1968, every employer
shall file with the Officer:
(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 Officer for the period beginning January 1 of the immediately
prior year and ending December 31 of the immediately prior year.
(2)
A return withholding statement for each employee employed during
all or part of the period beginning January 1 of the immediately prior
year and ending December 31 of the immediately prior 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, and 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
any current year shall, within 30 days after the discontinuance of
business, file the returns and withholding statements hereinabove
required and pay the tax due.
5.
Except as otherwise provided by § 9 of the Act of General
Assembly of the Commonwealth of Pennsylvania, approved the 31st day
of December, 1965, No. 511, known as the "Local Tax Enabling Act,"
53 P.S. § 6909, every employer who wilfully or negligently
fails or omits to make the deductions required by this section of
this part shall be liable for payment of the taxes which he has 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 of this part shall not relieve any employee from the
payment of the tax or from complying with the requirements of this
part relating to the filing of declarations and returns.
[Ord. 66-5, 12/20/1965, § 5]
1.
It shall be the duty of the Income Tax Officer to collect and receive
the taxes, fines and penalties imposed by this part. It shall also
be his duty to keep a record showing the amount of tax received by
him from each person or business paying the tax and the date of such
receipt. Upon the filing of a final return for any year and its acceptance
as true and correct by the Income Tax Officer, said Officer shall
promptly refund any overpayment of tax demanded therein to the taxpayer.
The Income Tax Officer shall pay all taxes, fines and penalties collected
by him, less: (A) refunds made to taxpayers for overpayment of tax;
and (B) a reasonable reserve for refunds which must be made therefrom,
to the Treasurer of the Township of New Hanover within one month 15
days after receipt of the same.
2.
Bond Required.
A.
The Income Tax Officer, before entering upon his official duties,
shall give and acknowledge a bond to the Township of New Hanover in
such amount as may be fixed from time to time by resolution of the
Board of Supervisors, which amount shall be equal to the maximum amount
of taxes of which such Officer may be in possession at any given time.
If the Board of Supervisors shall by resolution designate any bond
previously given by the Income Tax Officer as adequate, such previously
given bond shall satisfy the requirements of this subsection.
B.
The bond of the Income Tax Officer shall be joint and several, with
one or more corporate sureties which shall be surety companies authorized
to do business in the Commonwealth of Pennsylvania and duly licensed
by the Insurance Commission of said commonwealth.
C.
Said bond shall be conditioned upon the faithful discharge by said
Officer, his clerks, assistants and appointees of all trusts confided
in him by virtue of his office, upon the faithful execution of all
duties required by him by virtue of his office, upon the just and
faithful accounting and paying over, according to law, of all moneys
and balances thereof to be paid to, received or held by him by virtue
of his 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.
D.
Said bond shall be taken in the name of the Township of New Hanover,
and shall be for the use of the Township of New Hanover and for the
use of such other person or persons for whom money shall be collected
or received, or as its or his interest shall otherwise appear, in
case of a breach of any of the conditions of said bond by the acts
or neglect of the principal on the bond.
E.
The Township of New Hanover, or any person, may sue upon said bond
in its or his own name for its or his own use.
F.
The bond shall contain the name or names of the surety companies
bound thereon.
G.
The Township of New Hanover may, at any time, upon cause shown and
due notice to the Officer, and his surety or sureties, require or
allow the substitution or the addition of a surety company acceptable
to said Township for the purpose of making the bond sufficient in
amount, without releasing the surety or sureties first approved from
any accrued liability or previous action on said bond.
H.
The Secretary of the Township of New Hanover shall be the custodian
of the bond required to be given by the Income Tax Officer, unless
said Township Secretary is appointed as the Income Tax Officer, in
which event, the Township Treasurer shall be the custodian of the
said bond. In the event that the Secretary is appointed as the Income
Tax Officer, and that the Township Secretary and the Township Treasurer
are one and the same individual, then the Chairman of the Board of
Supervisors shall be the custodian of the said bond.
3.
The Income Tax Officer is hereby empowered to prescribe, adopt and
promulgate and enforce rules and regulations relating to any matter
pertaining to the administration and enforcement of this part, including
provisions for the reexamination 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 six years subsequent to the date of payment of the sum involved,
and to prescribe forms necessary for the administration of this part.
No rule or regulation of any kind shall be enforceable unless it has
been approved by resolution of the Board of Supervisors of the Township
of New Hanover. A copy of all such rules and regulations from time
to time in force shall be available for public inspection at the office
of the Earned Income Tax Officer.
4.
The Earned Income Tax Officer shall refund, on petition of and proof
of 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 Income Tax Officer and the 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 Income Tax 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 Income Tax 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 investigation as are hereby authorized.
6.
Any information gained by the Income Tax Officer, his agent, or by
any other official or agent of the Township of New Hanover, as a result
of any declarations, returns, investigations, hearings or verifications
required or authorized by this 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 Income Tax Officer is hereby authorized to establish different
filing, reporting and payment dates for taxpayers whose fiscal years
do not coincide with the calendar year.
[Ord. 66-5, 12/20/1965, § 6]
The Income Tax Officer shall receive such compensation for his
services and expenses as determined from time to time by the Board
of Supervisors of the Township of New Hanover.
[Ord. 66-5, 12/20/1965, § 7]
1.
The Income Tax Officer may sue in the name of the Township of New
Hanover for the recovery of taxes due and unpaid under this part.
2.
Any suit brought to recover the tax imposed by this part shall be
begun 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 this 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 the provisions
of this 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 be begun within six years.
D.
Where any person has deducted taxes under the provisions of this
part, and has failed to pay the amount so deducted to the Income Tax
Officer, or where any person has wilfully 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 Board of Supervisors
of the Township of New Hanover from recovering delinquent taxes by
any other means provided by this part or by other appropriate law.
3.
The Income Tax Officer may sue for recovery of an erroneous refund
provided such suit is begun within two years after making such refund,
except that the suit be brought within five years if it appears that
any part of the refund was induced by fraud or misrepresentation of
material fact.
[Ord. 66-5, 12/20/1965, § 8]
1.
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.
2.
Where suit is brought for the recovery of any such tax, the person
liable therefor shall, in addition, be liable for the cost of collection
and the interest and penalties herein imposed.
[Ord. 66-5, 12/20/1965, § 9; as amended by Ord.
97-7, 10/13/1997, § 24-409]
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 thereof, be sentenced to pay a fine of not
more than $500 plus costs and, in default of payment of said fine
and costs, to a term of imprisonment not to exceed 30 days.
2.
Any person who divulges any information which is confidential under
the provisions of this part shall, upon conviction thereof, be sentenced
to pay a fine of not more than $500 plus costs and, in default of
payment of said fine and costs, to a term of imprisonment not to exceed
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 return required by this part shall not excuse
him from making any such declaration or return.
[Ord. 66-5, 12/20/1965, § 10]
1.
Payment of any tax imposed upon salaries, wages, commissions other
compensation or net profits of businesses, professions or other activities,
and any income tax imposed by any other political subdivision pursuant
to an ordinance or resolution passed or adopted prior to January 21,
1967, shall be credited to and allowed as a deduction from the liability
of taxpayers for any tax imposed by this part.
2.
Payment of any tax imposed upon salaries, wages, commissions, other
compensation or net profits of businesses, professions or other activities
to a political subdivision other than the school district of which
the Township of New Hanover forms a part by residents thereof pursuant
to an ordinance or resolution passed or adopted under the authority
of the Act of December 31, 1965, No. 511, known as the "Local Tax
Enabling Act," 53 P.S. § 6901 et seq., shall be credited
to and allowed as a deduction from the liability of such persons for
any tax imposed by this part.
3.
Payment of any tax on income to any political subdivision other than
the school district of which the Township of New Hanover forms a part
by residents thereof pursuant to an ordinance or resolution passed
or adopted under the authority of the Act of December 31, 1965, No.
51, known as the "Local Tax Enabling Act," 53 P.S. § 6901
et seq., shall, to the extent that such income includes salaries,
wages, commissions, other compensation or net profits of businesses,
professions or other activities, but in such proportion as hereinafter
set forth, be credited to and allowed as a deduction from the liability
of such persons for any other tax on salaries, wages, commissions
other compensation or on net profits of businesses, professions or
other activities imposed by this part.
4.
Payment of the tax on income to any state, other than the Commonwealth
of Pennsylvania, or to any political subdivision of such other state
by residents thereof, pursuant to any state or local law, shall, to
the extent that such income includes salaries, wages, commissions
or other compensation or net profits of businesses, professions or
other activities, but in such proportions as hereinafter set forth,
be credited to and allowed as a deduction from the liability of such
persons for any other tax on salaries, wages, commissions other compensation
or net profits of businesses, professions or other activities imposed
by this part, if residents of the Township of New Hanover receive
credits and deductions of a similar kind to a like degree from the
tax on income imposed by the other state or political subdivision.
5.
Whether a credit or a deduction is allowable under the provisions
of this section, it shall be allowed in proportion to the concurrent
periods for which taxes are imposed by the other state or respective
political subdivisions, but not in excess of the amount previously
paid for a concurrent period.
[Ord. 66-5, 12/20/1965, § 11; as amended by Ord.
97-7, 10/13/1997, § 24-411]
The Earned Income Tax Officer 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, upon the
presentation of a written notice in demand under oath or affirmation,
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 corporation, political subdivision,
association, company, firm or individual to collect 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/her possession,
or that shall, within 60 days thereafter, come into its or his/her
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 Earned Income Tax Officer of the Township
of New Hanover within 60 days after such notice shall have been given.
Such corporation, political subdivision, association, firm or individual
shall be entitled to deduct from the moneys collected from each employee
the costs incurred for the extra bookkeeping necessary to record such
transactions, not exceeding 2% of the amount of money so collected
and paid over to the Earned Income Tax Officer. 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 the Earned Income Tax Officer, less the cost of bookkeeping
involved in such transaction, as above 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 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 Earned Income Tax Officer,
or by the proper authorities of the Township of New Hanover, 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.
[Ord. 66-5, 12/20/1965, § 12]
Upon presentation of a written notice and demand under oath
or affirmation to the State Treasurer or any other fiscal officer
of the Commonwealth of Pennsylvania, or its boards, authorities, agencies
or commissions, it shall be the duty of the Treasurer or officer to
deduct from the wages then owing, or that shall within 60 days thereafter
become due to any employee, a sum sufficient to pay the respective
amount of the delinquent earned income taxes and costs shown on the
written notice. The same shall be paid to the Earned Income Tax Officer
of the Township of New Hanover within 60 days after such notice shall
have been given.
[Ord. 66-5, 12/20/1965, § 13]
The Township of New Hanover, in accordance with the authority
granted it by § 21 of the Act of December 31, 1965, No.
511, known as the "Local Tax Enabling Act," 53 P.S. § 6921,
shall have the power to collect unpaid earned income taxes from the
persons owing such taxes by suit in assumpsit or other appropriate
remedy. Upon each such judgment, execution may be issued without any
stay or benefit of any exemption law.
[Ord. 06-12, 12/20/2006, § 401A]
This part shall be known as the "Open Space Earned Income Tax
Ordinance."
[Ord. 06-12, 12/20/2006, § 402A]
1.
A tax for the purpose of retiring the indebtedness in purchasing
interest in real property and for making additional acquisitions of
real property for the purpose of securing open space pursuant to the
Open Space Lands Act, Act 153 of 1996, 32 P.S. 5001 et seq., of 0.15%
is hereby imposed on:
A.
Salaries, wages, commissions and other compensation earned for activities
or services wherever performed or rendered by individual residents
of New Hanover Township.
B.
Salaries, wages, commissions and other compensation earned for activities
or services wherever performed or rendered by individual nonresidents
of New Hanover Township.
C.
The net profits earned from operation of a business profession or
other activity wherever carried on by residents of the Township of
New Hanover.
D.
The net profits earned from operation of a business profession or
other activity carried on within the Township of New Hanover by nonresidents
of the Township of New Hanover.
2.
The tax levied under Subsection 1A and B of this section shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on an employer's behalf to any person who is employed by or renders services to them. The tax levied under Subsection 1C and D of this section shall relate to and be imposed on the net profits of any business, profession or other activity carried on by any person as owner or proprietor, either individually or in an association with some other person or persons.
[Ord. 06-12, 12/20/2006, § 403A]
[Ord. 06-12, 12/20/2006, § 404A]
Every employer having an office, factory, workshop, branch, warehouse, or other place of business within New Hanover Township who employs one or more persons, other than domestic servants, shall the procedure established in § 24-204.
[Ord. 06-12, 12/20/2006, § 405A]
The Earned Income Tax Officer shall be the same person or corporation appointed by the Board of Supervisors of New Hanover Township to collect the existing general revenue earned income tax. The Income Tax Officer shall have the powers and duties established in § 24-205. The compensation for the Income Tax Officer shall be as established in § 24-406.
[Ord. 06-12, 12/20/2006, § 406A]
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 1/2% of the amount of the unpaid tax for each month
or fraction thereof in which the tax remains unpaid, shall be added
and collected. Where suit is brought for 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. 06-12, 12/20/2006, § 407A; as amended by
Ord. 17-03, 3/27/2017]
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 their 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 therefore 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, 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 therefore, 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, 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 or any other
ordinance.
4.
The failure of any person to receive or procure funds required for
making the declaration or returns required by this part shall not
excuse him or her from making such declaration or return.
[Ord. 06-12, 12/20/2006, § 408A]
The Income Tax Officer may sue in the name of the Township of New Hanover for the recovery of taxes due and unpaid under this part as established in § 24-207.
[Ord. 06-12, 12/20/2006, § 409A]
The fines and penalties established in § 24-209, shall be applicable to this part.
[Ord. 06-12, 12/20/2006, § 410A]
The provisions established for collection of delinquent earned income taxes from employees in § 24-211.
[Ord. 06-12, 12/20/2006, § 411A]
Upon presentation of a written notice and demand under oath
or affirmation to the State Treasurer or any other fiscal officer
of the Commonwealth of Pennsylvania, or its boards, authorities, agencies
or commissions, it shall be the duty of the Treasurer or officer to
deduct from the wages then owing, or that shall within 60 days thereafter
become due to any employee, a sum sufficient to pay the respective
amount of the delinquent earned income taxes and costs shown on the
written notice. The same shall be paid to the Earned Income Tax Officer
of the Township of New Hanover within 60 days after such notice shall
have been given.
[Ord. 06-12, 12/20/2006, § 412A]
The Township of New Hanover, in accordance with the authority
granted it by § 21 of the Act of December 31, 1965, No.
511, known as the "Local Tax Enabling Act," 53 P.S. § 6921,
shall have the power to collect unpaid earned income taxes from the
persons owing such taxes by suit in assumpsit or other appropriate
remedy. Upon each such judgment, execution may be issued without any
stay or benefit of any exemption law.
[Ord. 06-12, 12/20/2006, § 413A]
The provisions of the Open Space Lands Act, Act 253 of 1996,
32 P.S. 5001 et seq., as hereafter amended, supplemented, modified,
or reenacted by the General Assembly of Pennsylvania, are incorporated
herein by reference thereto. Additionally, the provisions of § 6913
of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965,
53 P.S. § 6913, as hereafter amended, supplemented, modified,
or reenacted by the General Assembly of Pennsylvania, are incorporated
herein by reference thereto; except to the extent that options are
provided in said § 6913, this part designates the option
selected, and except as and where hereinafter specifically provided
otherwise.
