[Adopted 11-21-1966 by Ord. No. 132]
A. 
The following words shall have the meanings prescribed by the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., as amended, as follows:
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
ASSOCIATION
A partnership, limited partnership, or any other unincorporated group of two or more persons.
BUSINESS
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.
CORPORATION
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.
CURRENT YEAR
The calendar year for which the tax is levied.
DOMICILE
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.
EARNED INCOME
Salaries, wages, commissions, 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 cash 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, occupational disease acts and similar legislation, or payments commonly recognized as old age benefits, retirement pay or pensions paid to persons retired from services after reaching a specific 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.
EMPLOYER
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.
INCOME TAX OFFICER or OFFICER
Person, public employee or private agency designated by the Township to collect and administer the tax on earned income and net profits.
NET PROFITS
The net income from the operation of a business, profession, or other activity, except corporations, after provision 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.
NONRESIDENT
A person, partnership, association or other entity domiciled outside the taxing district.
PERSON or INDIVIDUAL
A natural person.
PRECEDING YEAR
The calendar year before the current year.
RESIDENT
A person, partnership, association or other entity domiciled in the taxing district.
SUCCEEDING YEAR
The calendar year following the current year.
TAXPAYER
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.
B. 
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
A. 
An annual tax for general revenue purposes of 1% is hereby imposed on:
(1) 
Earned income received on and after January 1, 1967, by residents of the Township of Springfield; and
(2) 
Earned income received on and after January 1, 1967, by nonresidents of the Township of Springfield, for work done or services rendered or performed in the Township of Springfield; and
(3) 
The net profits earned on and after January 1, 1967, in businesses by such residents; and
(4) 
The net profits earned on and after January 1, 1967, in businesses conducted in the Township of Springfield by nonresidents.
B. 
Said taxes shall be levied, collected and paid with respect to earned income received and net profits earned to December 31 of the current year and said tax shall continue in force on a calendar year or taxpayer fiscal-year basis without annual reenactment.
The Township shall designate a person, public employee or private agency to collect and administer the tax on earned income and net profits. The Income Tax Officer shall collect and receive all such taxes, shall furnish a receipt for their payment, and shall keep a record showing the amount received by the Income Tax Officer from such taxpayer and the date of each receipt. The Income Tax Officer shall furnish a bond as required by the Local Tax Enabling Act[1] and shall have such other duties and powers as are now provided or as may hereafter be provided by the Local Tax Enabling Act.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Every person whose earned income or net profits are subject to the tax imposed by this article 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 such officer, a final return showing his or her name and address, name and place of his or her business or employment and employer, the aggregate amount of his or her earned income received and net profits earned during the preceding year, the amount of tax due thereon, the amount of like tax paid thereon to any other political subdivision of the Commonwealth of Pennsylvania or elsewhere, the amount of tax thereon that has been withheld at source by employer, and the balance of tax due, together with such other pertinent information as may be required. Further, at the time of filing such a final return, such person shall pay to the Income Tax Officer the tax or balance of tax due. 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 hereinbefore required and pay the tax due.
A. 
Every employer having an office, factory, workshop, branch, warehouse, or other place of business within the Township of Springfield 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 Officer his name and address and such other information as the Officer may require.
B. 
Every employer having an office, factory, workshop, branch, warehouse, or other place of business within the Township of Springfield 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 article on the earned income due to his employee or employees and shall, on or before April 30, July 31, and October 31 of each 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, June 30, September 30, and December 31, respectively. Such return, unless otherwise agreed upon between the 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 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. 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 taxing authority may be required by the 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.
C. 
On or before February 28 of the succeeding year, 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 current year and ending December 31 of the current year.
(2) 
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 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.
D. 
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.
E. 
Except as otherwise provided by the Local Tax Enabling Act,[1] 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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
F. 
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 article relating to the filing of returns.
A. 
The Income Tax Officer may sue in the name of the Township for the recovery of taxes due and unpaid under this article.
B. 
Any suit brought to recover the tax imposed by this article shall be begun within three years after such tax is due, or within three years after the 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:
(1) 
Where no return was filed by any person although a return was required to be filed by him under the provisions of this article, there shall be no limitation.
(2) 
Where an examination of the return filed by any person, or of other evidence relating to such return in the possession of the Income Tax Officer, reveals a fraudulent evasion of taxes, there shall be no limitation.
(3) 
In the case of substantial understatement of tax liability of 25% or more, and no fraud, suit shall be begun within six years.
(4) 
Where any person has deducted taxes under the provisions of this article and has failed to pay the amounts 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.
(5) 
This section shall not be construed to limit the Township from recovering delinquent taxes by any other means provided by the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
C. 
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 may be brought within five years if it appears that any part of the refund was induced by fraud or misrepresentation of material fact.
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.
A. 
Any person who fails, neglects, or refuses to make any return required by this article, 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 article shall, upon conviction thereof before any Magisterial District Judge of the Township 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 of said fine and costs, to be imprisoned for a period not exceeding 30 days.
B. 
Any person who divulges any information which is confidential under the provisions of this article shall, upon conviction thereof before any Magisterial District Judge of the Township 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 of said fines and costs, to be imprisoned for a period not exceeding 30 days.
C. 
The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this article.
D. 
The failure of any person to receive or procure forms required for making the returns required by this article shall not excuse him from making such return.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
This article is enacted under the authority of the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., as amended.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The provisions of 53 P.S. § 6924.317 of the Local Tax Enabling Act are incorporated herein by reference.
The provisions of this article are severable and if any section, clause, sentence, part or provision of this article shall be held illegal, invalid or unconstitutional, such illegality, invalidity, or unconstitutionality shall not affect or impair any of the remaining sections, clauses, sentences, parts, or provisions of this article. It is hereby declared to be the intent of the Township of Springfield that this article would have been adopted had such illegal, invalid, or unconstitutional section, sentence, clause, part, or provision not been included herein.