Borough of Ben Avon, PA Part 6 1967 EARNED INCOME TAX ORDINANCE

§ 24-601 Short Title.

[Ord. 534, 11/8/1966, § 1]

This Part shall be known and may be cited as the "1967 Earned Income Tax Ordinance."

§ 24-602 Imposition of Tax.

[Ord. 534, 11/8/1966, § 2]

Said tax shall be at the rate of 1/2%. It is imposed and shall be payable under and subject to the provisions, terms and conditions of § 13 of the said Local Tax Enabling Act of 1965, all of which shall be included herein and construed to be a part hereof as though set out at length herein. The tax shall become effective January 1, 1967, and shall continue in force on a calendar year basis without annual re-enactment the rate of the tax is subsequently changed.

§ 24-603 Declaration, Return and Payment of the Tax.

[Ord. 534, 11/8/1966, § 3]

1. In accordance with the provisions of Article III of § 13 of the said Local Tax Enabling Act, the Borough Council elects as follows:

A. Every taxpayer making net profits shall make and file with the Income Tax Officer a Declaration of Estimated Net Profits for the current year and pay to the Income Tax Officer in quarterly installments the tax due thereon as provided therein. Said taxpayer shall also file a final return and pay the balance of the tax due as provided therein.

B. Every taxpayer, who is employed for a salary, wage, commission or other compensation, or who receives any income not subject to the provisions relating to collection at source, shall make and file with the Income Tax Officer quarterly returns setting forth the aggregate amount of earned income not subject to withholding earned during the preceding quarter and pay to the Income Tax Officer the amount of tax due thereon as provided therein.

C. Each taxpayer shall on or before April 15 of the succeeding year make and file with the Income Tax Officer a final return showing the amount of earned income received during the preceding year, the amount of tax due thereon, the amount of tax paid thereon, the amount of tax thereon which has been withheld, and the balance of tax due. At the time of the filing of the final return the taxpayer shall pay the balance of tax due or shall make demand for refund or credit in the case of overpayment.