[Ord. 75, 5/25/1966, § 1]
The following words and phrases, when used in this Part shall
have the meanings ascribed to them in this section, except where the
context clearly indicates or requires a different meaning.
A partnership, limited partnership, or any other unincorporated
group of two or more persons.
A duly organized political subdivision of the Commonwealth
of Pennsylvania, classified and designated as a Borough and situate
in the County of Bucks and Commonwealth of Pennsylvania.
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 of any other
entity.
A corporation or joint stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory, foreign country or dependency.
The calendar year for which the tax is levied.
The place where one lives and has his permanent home and
to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the 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/associations, the domicile is that
place considered as the center of business affairs and the place where
its functions are discharged.
Salaries, wages, commission, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered whether directly or through an
agent, and whether in case or in property; not including, however,
wages or compensation paid to persons on active military service,
periodic payments for sickness and disability other than regular wages
received during a period of sickness, disability or retirement or
payments arising under Workmen's Compensation Acts, occupation
disease acts and similar legislation, or payments commonly recognized
as old age benefits, retirement pay or pensions paid to persons retired
from service after reaching a specified age or after a stated period
of employment or payments commonly known as public assistance, or
unemployment compensation payments made by any governmental agency
or payments to reimburse expenses or payments made by employers or
labor unions for wage and salary supplemental programs, including,
but not limited to, programs covering hospitalization, sickness, disability
or death, supplemental unemployment benefits, strike benefits, Social
Security and retirement.
A person, partnership, association corporation institution,
governmental body or unit or agency, or any other entity employing
one or more persons for a salary, wage, commission or other compensation.
Person, public employee or private agency designated by the
Borough Council of the Borough of Dublin to collect and administer
the tax on earned income and net profits.
The net income from the operation of a business, profession,
or other activity, except corporations, after provisions for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis in accordance with the accounting system used
in such business, profession or other activity, but without deduction
of taxes, based on income.
A person, partnership, association or other entity domiciled
outside the Borough of Dublin.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the Borough of Dublin.
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. 75, 5/25/1966, § 2]
1.
A tax for general revenue purposes is hereby imposed at the rate
of 1% on the following:
2.
The tax levied under this Part shall be applicable to earned income
received and to net profits earned in the period beginning July 1,
1966, and ending December 31, 1966, or for taxpayer's fiscal
year beginning July 1, 1966, or thereafter from July 1, 1966, and
the tax shall continue in force on a calendar year or taxpayers'
fiscal year basis, without annual re-enactment, unless the rate of
tax is subsequently changed or this Part repealed. Regardless of the
fiscal year of any taxpayer, such taxpayer shall be liable for the
payment of the tax hereby imposed from July 1, 1966.
[Ord. 75, 5/25/1966, § 3]
1.
Net Profits.
A.
Declaration of April 15 and Payment. Except during 1966 every taxpayer
making net profits shall, on or before April 15, of the current year,
make and file with the Income Tax Officer on a form prescribed or
approved by the Income Tax Officer, a declaration of his estimated
net profits during the period beginning January 1 and ending December
31, of the current year, and pay to the Income Tax Officer in four
equal quarterly installments the tax due thereon as follows: The first
installment at the time of filing of the declaration, and the other
installments on or before June 15, of the current year, September
15, of the current year, and January 15, of the succeeding year, respectively.
B.
Declaration After April 15 and Payment. Except during 1966, any taxpayer who first anticipates any net profit after April 15, of the current year, shall make and file the declaration hereinabove required in § 24-203, Subsection 1A, hereof on or before June 15, of the current year, September 15, of the current year, or December 31, of the current year, whichever of these dates next follows the date on which the taxpayer first anticipates such net profit, and pay to the Income Tax Officer in equal installments the tax due thereon on or before the quarterly payment dates which remain after the filing of the declaration.
C.
Final Return. Every taxpayer shall, on or before April 15 of the
succeeding year, make and file with the Income Tax Officer on a form
prescribed or approved by the Income Tax Officer a final return showing
the amount of net profits earned during the period beginning January
1, of the current year, and ending December 31, of the current year,
the 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 Income
Tax Officer the balance of tax due or shall make demand for refund
or credit in the case of overpayment.
D.
Settlement of January 31. Any taxpayer may, in lieu of paying the
fourth quarterly installment of his estimated tax, 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.
E.
Adjusted Declaration. The Income Tax Officer is hereby authorized
to provide by regulation for the making and filing of adjusted declarations
of estimated net profits, and for the payments of the estimated tax
in where a taxpayer who has the declaration hereinabove required anticipates
additional net profits not previously declared or finds that he has
overestimated his anticipated net profits.
F.
Business Discontinuance. Every taxpayer who discontinues business
prior to December 31, of the current year, shall, within 30 days after
the discontinuance of business, file his final return as hereinabove
required and pay the tax due.
G.
Declaration and Payment in 1966. For the abbreviated year of 1966, during which this Part is in force and the tax imposed, to wit: from July 1, 1966 to December 31, 1966, the taxpayer shall make and file his declaration and pay his taxes in accordance with § 24-203, Subsection 1B, hereof; that is to say, that the taxpayer shall make and file the declaration hereinabove required on or before September 15, 1966, or December 31, 1966, whichever of these dates next follows the date on which the taxpayer first anticipates such net profit, and pay to the Income Tax Officer in equal installments the tax due thereon on or before the quarterly payments dates which remain after the filing of the declaration.
2.
Earned Income.
A.
Annual Earned Income Tax Return. On or before April 15 of the succeeding
year, every taxpayer shall make and file with the Income Tax Officer
on a form prescribed or approved by the Income Tax Officer a final
return showing the amount of earned income received during the period
beginning January 1, of the current year, and ending December 31,
of the current year, (for the year 1966 the return shall set forth
the information required by this paragraph for the period beginning
July 1, 1966 and ending December 31, 1966) 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.
B.
Earned Income Not Subject to Withholding. Except during 1966 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 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, setting forth the aggregate
amount of earned income not subject to withholding by him during the
three-month period 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 may require.
Every taxpayer filing such return shall, at the time of filing thereof,
pay to the Income Tax Officer the amount of tax shown as due thereon.
C.
Declaration and Payment 1966. For the abbreviated year of 1966 to
wit: from July 1, 1966 to December 31, 1966, during which tax is imposed
every taxpayer who is employed and received any earned income not
subject to withholding shall make and file with the Income Tax Officer
on the forms as above set forth, a return on or before October 31,
1966 and January 31, 1967, setting forth the aggregate amount of earned
income not subject to withholding earned by him during the three month
periods ending September 30, 1966, and December 31, 1966, and subject
to the tax together with such other information as the Income Tax
Officer may require. Every taxpayer making such return shall at the
time of filing thereof pay to the Income Tax Officer the amount of
tax shown as due thereon.
[Ord. 75, 5/25/1966, § 4]
1.
Employer Registration. Every employer having an office, factory,
workshop, branch, warehouse or other place of business within the
Borough of Dublin who employs one or more persons, other than domestic
servants, for a salary, wage, commission or other compensation, who
has not previously registered, shall, within 15 days after becoming
an employer, register with the Income Tax Officer his name and address
and such other information as the Income Tax Officer may require.
2.
Withholding and Payment.
A.
Every employer having an office, factory, workshop, branch, warehouse,
or other place of business within the Borough of Dublin 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
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 officer
the amount of taxes deducted during the preceding three month periods
ending March 31, of the current year, June 30, of the current year,
September 30, of the current year, and December 31, of the current
year, respectively. Such return unless otherwise agreed upon between
the Income Tax Officer and employer shall show the name and Social
Security number of each such employee, the earned income of such employee
during such preceding three-month period, the tax deducted therefrom,
the political subdivisions imposing the tax upon such employee, the
total earned income of all such employees during such preceding three-month
period, and the total tax deducted therefrom and paid with the return.
B.
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 Borough of Dublin, may
be required by the Income Tax Officer to file his return and pay the
tax monthly. In such cases, payments of tax shall be made to the Income
Tax Officer on or before the last day of the month succeeding the
month for which the tax was withheld.
3.
Annual Returns. On or before February 28, of the succeeding year,
every employer shall file with the Income Tax 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 Income Tax Officer for the period beginning January 1, of the
current year, and ending December 31, of the current year.
B.
A return withholding statement for each employee employed during
all or any part of the period beginning January 1, of the current
year, and ending December 31, of the current year, setting forth the
employee's name, address and Social Security number, the amount
of earned income paid to the employee during same period, the amount
of tax deducted, the political subdivisions imposing the tax upon
such employee, the amount of tax paid to the Income Tax Officer. Every
employer shall furnish two copies of the individual return to the
employee for whom it is filed.
4.
Business Discontinuance. Every employer who discontinues business
prior to December 31, of the current year, shall, within 30 days after
the discontinuance of business, file the returns and withholding statements
hereinabove required and pay the tax due.
5.
Employer's Liability. Except as otherwise provided in § 9,
of Act. No. 511 of 1965, the Local Tax Enabling Act of 1965, 53 P.S.
§ 6909, every employer who willfully or negligently fails
or omits to make the deductions required by this section shall be
liable for payment of the taxes which he was required to withhold
to the extent that such taxes have not been recovered from the employee.
6.
Employee's Liability. The failure or omission of any employer
to make the deductions required by this section shall not relieve
any employee from the payment of the tax or from complying with the
requirements of this Part relating to the filing of declarations and
returns.
7.
Employer's Trust. If an employer makes a deduction of tax as
required by this section, the amount deducted shall constitute in
the hands of such employer a trust fund held for the amount of the
Borough of Dublin as beneficial owner thereof and the employee from
whose earned income such tax was deducted shall be deemed to have
paid such tax.
[Ord. 75, 5/25/1966, § 5]
1.
General Duties. It shall be the duty of the Income Tax Officer to
collect and receive the taxes, fines and penalties imposed by the
Part. It shall also be his duty to keep a record showing the amount
received by him from each person or business paying the tax and the
date of such receipt.
2.
Bond.
A.
Each Income Tax Officer, before entering upon his official duties
shall give and acknowledge a bond to the Borough of Dublin.
B.
The bond shall be conditioned upon the faithful discharge by the
Income Tax 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 of him by virtue of his office, upon the just
and faithful accounting or payment over, according to law, of all
monies and all balances thereof 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.
C.
The bond shall be taken in the name of the Borough of Dublin and
shall be for the use of the Borough of Dublin and for the use of such
other person or persons for whom money shall be collected or received,
or as his or her interest shall otherwise appear, in case of a breach
of any of the conditions thereof by the acts or neglect of the principal
on the bond.
D.
The Borough of Dublin or any person may sue upon the said bond in
its or his own name for its or his own use.
E.
The bond shall contain the name or names of the surety company or
companies bound thereon. The Borough of Dublin shall fix the amount
of the bond at an amount equal to the maximum amount of taxes which
may be in the possession of the Income Tax Officer at any given time.
F.
The Borough of Dublin may at any time, upon cause shown and due notice
to the Income Tax Officer and his surety or sureties, require or allow
the substitution or the addition of a surety company acceptable to
the Borough of Dublin 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 such bond.
G.
The Secretary of the Borough Council of the Borough of Dublin shall
be the custodian of the bond.
3.
Rules and Regulations. The Income Tax Officer is hereby empowered
to prescribe, adopt, promulgate and enforce, rules and regulations
relating to any matter pertaining to the administration and enforcement
of this Part, including provisions for there-examination and correction
of declarations and returns, and of payments alleged or found to be
incorrect, or as to which an overpayment is claimed or found to have
occurred, and to make refunds in cases 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 Borough of Dublin.
A copy of such rules and regulations currently in force shall be available
for public inspection.
4.
Refunds. The Income Tax Officer shall refund, on petition of, and
proof by the taxpayer, earned income tax paid on the taxpayer's
ordinary and necessary business expenses, to the extent that such
expenses are not paid by the taxpayer's employer.
5.
Examination. The Income Tax Officer and agents designated by him
are hereby authorized to examine the books, papers and records of
any employer or of any taxpayer or of any person whom the 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 Officer reasonably believes
to be an employer or taxpayer, is hereby directed and required to
give to the Income Tax Officer or to any agent designated by him,
the means, facilities and opportunity for such examination and investigations,
as are hereby authorized.
6.
Confidence of Office. Any information gained by the Income Tax Officer,
his agents, or by any other official or agent of the Borough of Dublin
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.
[Ord. 75, 5/25/1966, § 6]
The Income Tax Officer shall receive such compensation for his
services and expenses as determined by the Borough of Dublin.
[Ord. 75, 5/25/1966, § 7]
1.
Authority. The Income Tax Officer may sue in the name of the taxing
district for the recovery of taxes due and unpaid under this Part.
2.
Statute of Limitations. 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 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 had deducted taxes under the provisions of this
Part, and has failed to pay the amounts so deducted to the Income
Tax Officer or where any person has willfully failed or omitted to
make the deductions required by this section, there shall be no limitation.
E.
This section shall not be construed to limit the Borough of Dublin
from recovering delinquent taxes by any other means provided by the
Act, 53 P.S. § 6901 et seq.
3.
The Income Tax Officer may sue for recovery of an erroneous refund
provided such suit is begun two years after making such refund, except
that the suit may be brought within five years if it appears that
any part of the refund was induced by fraud or misrepresentation of
material fact.
[Ord. 75, 5/25/1966, § 8]
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 1% of the amount of the unpaid tax for each month
or fraction thereof during which the tax remains unpaid, shall be
added and collected. Where suit is brought for the recovery of any
such tax, the person liable therefor shall in addition, be liable
for the costs of collection and the interest and penalties herein
imposed.
[Ord. 75, 5/15/1966, § 9; as amended by Ord. 256,
5/24/2004]
The 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, or having
in possession unpaid commissions or earnings belonging to any person
or persons owing delinquent earned income taxes, or whose spouse owes
delinquent earned income taxes, upon the presentation of a written
notice and demand under oath or affirmation, containing the name of
the taxable and the amount of tax due. Upon the presentation of such
written notice and demand, it shall be the duty of any such corporation,
political subdivision, association, company, firm or individual to
deduct from the wages, commissions or earnings of such individual
employees, then owing or shall within 60 days thereafter become due,
or from any unpaid commissions or earnings of any such taxable in
its or his possession, or that shall within 60 days thereafter come
into its or his 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 Income Tax
Officer 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 monies collected from each employee
the costs incurred from the extra bookkeeping necessary to record
such transactions, not exceeding 2% of the amount of money so collected
and paid over to the 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
to the Income Tax Officer, less the cost of bookkeeping involved in
such transaction, as herein 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 paid over, or that are
withheld and are 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 Income Tax Officer, or by the proper authorities
or the Borough of Dublin as debts of the amount are now by law recoverable,
except that such person shall not have the benefit of any stay of
execution or exemption law.
[Ord. 75, 5/15/1966, § 10]
The Income Tax Officer or his agent is hereby authorized to
accept payment of the amount of tax claimed by the Borough of Dublin
in any case where any person disputes the validity or amount of the
Borough of Dublin's claim for the tax. If it is thereafter judicially
determined by a court of competent jurisdiction that there has been
an overpayment to the Income Tax Officer or his agent, the amount
of the overpayment shall be refunded or credited to the taxpayer or
employer who paid same.
[Ord. 75, 5/15/1966, § 11]
The Borough Council of the Borough of Dublin shall by resolution,
hereafter to be adopted, designate such person, persons, firm or corporation
as Income Tax Officer at such rate of compensation as it shall deem
appropriate whose term shall expire as designated in the appointing
resolution. The term of the appointment shall be set forth in the
appointing Resolution. The Borough of Dublin and the Income Tax Officer
may contract with an agent and delegate thereto the powers and duties
prescribed in this Part for the Income Tax Officer. The designated
Income Tax Officer shall have the powers and duties as set forth in
this Part, and such other powers as may subsequently be delegated
to him by separate resolutions of the Borough Council of the Borough
of Dublin.
[Ord. 75, 5/15/1966, § 12]
The Borough Council of the Borough of Dublin may enter into
reciprocal agreements with other political subdivisions pertaining
to the collection of tax monies from residents who work outside the
Borough of Dublin or non-residents of the Borough of Dublin who work
within the Borough of Dublin and for the payment and transfer between
the said political subdivisions of the tax monies, which are properly
due and owing to the political subdivisions.
[Ord. 75, 5/15/1966, § 13]
1.
Payment of any tax to any other political subdivision pursuant to
an ordinance or resolution passed or adopted prior to the effective
date of Act No. 511 of 1965, the Local Tax Enabling Act of 1965, 53
P.S. § 6901 et seq., shall be credited to and allowed as
a deduction from the liability of taxpayers for any tax imposed under
this Part.
2.
Payment of any tax on salaries, wages, commission, other compensation
or on net profits of business, professions or other activities to
any other political subdivision by residents thereof pursuant to an
ordinance or resolution passed or adopted under the authority of Act
No. 511 of 1965, the Local Tax Enabling Act of 1965, 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 under this Part.
3.
Payment of any tax on income to any other political subdivision by
residents thereof pursuant to an ordinance or resolution passed or
adopted under the authority of Act No. 511 of 1965, the Local Tax
Enabling Act of 1965, 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
tax imposed under this Part.
4.
Payment of any tax on income to any state or to any other political
subdivision thereof 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 person for any tax imposed under this Part, if residents of
the political subdivision in Pennsylvania receive credits and deductions
of a similar kind to a like degree from the tax on income imposed
by other state or political subdivision thereof.
5.
Payment of any tax on income to any state other than Pennsylvania
or to any political subdivision located outside the boundaries of
this commonwealth, by residents of a political subdivision located
in Pennsylvania shall, to the extent that such income includes salaries,
wages, commission, or other compensation or net profits of businesses,
professions or other activities but in such proportions as hereafter
set forth, be credited to and allowed as a deduction from the liability
of such person for any tax imposed under this Part.
6.
Where a credit or a deduction is allowable in any of the several
cases hereinabove provided, 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. 75, 5/15/1966, § 14]
1.
Constitutional Limitation. To any person as to whom it is beyond
the legal power of the Borough of Dublin to impose the tax herein
provided for under the Constitution and laws of the Commonwealth of
Pennsylvania.
2.
Non-Profit Organizations. To any institution or organization operated
for public religious, educational or charitable purposes, to any institution
or organization not organized or operated for private profit or to
a trust or a foundation established for any of the said purposes.
3.
Corporation. To the net profits of any corporation which is subject
to the Pennsylvania Corporation Net Income Tax or exempt from the
Pennsylvania Corporate Net Income Tax and any foreign corporation
which is subject to the Pennsylvania Franchise Tax or exempt from
the Pennsylvania Franchise Tax.
4.
This section shall not be construed to exempt any person who is an
employer from the duty of collecting the tax at source from his employees
and paying the amount collected to the Borough of Dublin under the
provisions of this Part.
[Ord. 75, 5/15/1966, § 15]
1.
Failure to Declare Return or Pay Tax. 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 Income Tax Officer or any agent designated by him to
examine his books, records, and papers, and 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 whole or any part of the tax imposed
by this Part, shall, upon conviction thereof before any justice of
the peace, alderman or magistrate or court of competent jurisdiction
in Bucks County be sentenced to pay a fine of not more than $500 for
each offense, and costs, and, in default of payment of said fine and
costs to be imprisoned for a period not exceeding 30 days.
2.
Divulging Confidential Information. Any person who divulges any information
which is confidential under the provisions of this Part, shall, upon
conviction thereof before any justice of the peace, alderman or magistrate,
or court of competent jurisdiction, be sentenced to pay a fine or
not more than $500 for each offense, and costs, and, in default of
payment of said fines and costs to be imprisoned for a period not
exceeding 30 days.
3.
Penalties Cumulative. The penalties imposed under this section shall
be in addition to any other penalty imposed by any other section of
this Part.
4.
Duty to Obtain Forms. 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.
[Ord. 75, 5/15/1966, § 16]
This Part and the tax imposed hereby is adopted under and by
virtue of the authority contained in the Act of the General Assembly,
approved the 31st day of December, 1965 (Act 511 P.L.), known as the
Local Tax Enabling Act, 53 P.S. § 6901 et seq.
