[Ord. No. 11-11-2014,
11/11/2014]
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 associated persons.
An enterprise, activity, profession or undertaking of any
nature conducted for profit or ordinarily conducted for profit, whether
by an individual, an association or any other person or entity other
than a corporation.
The person or persons appointed or elected by ordinance of
the Board of Supervisors to collect all taxes imposed by this Part
and to carry out and administer the provisions of this Part.
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 period beginning January 1 and ending December 31 of
the current calendar year.
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, known as the "Tax Reform Code of
1971," 72 P.S. § 7303, as amended, and regulations in 61
Pa. Code § 101.1 et seq., as amended (relating to personal
income tax). 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.
An individual, partnership, association, corporation, governmental
body or unit or agency, or any other entity employing one or more
residents for a salary, wage, commission or other compensation.
A natural person.
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, known as the "Tax Reform
Code of 1971," 72 P.S. § 7303, as amended, and regulations
in 61 Pa. Code § 101.1 et seq., as amended (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.
An individual, association or other entity domiciled outside
the Township of Hemlock.
An individual, association or other entity domiciled in the
Township of Hemlock.
The calendar year following the current year.
A person, whether an individual, association or other entity,
required hereunder to file a return of earnings or net profits or
to pay a tax thereon.
[Ord. No. 11-11-2014,
11/11/2014]
1.
A tax for general revenue purposes of 1% is hereby imposed on the
following under the authority of the Local Tax Enabling Act, 53 P.S.
§ 6901 et seq., as amended:
A.
Earned income earned during the current year by residents of the
Township.
B.
Earned income earned during the current year by nonresidents of the
Township from employment within the Township.
C.
Net profits earned during the current year of businesses, professions
and other activities conducted by residents of the Township.
D.
Net profits earned during the current year of businesses, professions,
and other activities conducted by nonresidents of the Township when
such activities are conducted within the Township.
2.
The tax levied under this Part shall be applicable to earned income
received and to net profits earned in the period beginning January
1 of the current year, and ending December 31 of the current year,
or for taxpayer fiscal years beginning in the current year, and the
tax shall continue in force on a calendar year or taxpayer fiscal
year basis, without annual re-enactment, unless the rate of the tax
is subsequently changed. Changes in rate shall become effective on
the date specified in this Part.
[Ord. No. 11-11-2014,
11/11/2014]
1.
Net Profits.
A.
Every taxpayer who anticipates any net profits shall, on or before
April 15 in the current year, make and file with the Collector on
a form prescribed by the Collector, a declaration of his estimated
net profits during the current year, setting forth the estimated amount
of net profits anticipated by him during the current year and subject
to the tax, the amount of tax imposed by this Part on such estimated
net profits and such other information as the Collector may require.
The taxpayer making the declaration shall, at the time of filing thereof,
pay to the Collector the estimated amount of tax shown as due thereon;
provided, however, that the taxpayer shall have the right to pay the
estimated tax in equal quarterly installments on or before April 15,
June 15 and September 15 of the current year and February 15 of the
succeeding year.
B.
On or before April 15 of the succeeding year, each taxpayer shall
make and file with the Collector, on a form prescribed by him, a final
return showing all of his net profits for the current year, the total
amount of tax due for the current year, the amount of such tax theretofore
paid by him to the Collector and the balance of tax due for the current
year.
C.
Any taxpayer whose fiscal year is not the same as the calendar year
may file the declaration and return and may make the payments which
are required by paragraphs .A and .B, above, to be filed and made
on April 15 of the current year and April 15 of the succeeding year,
respectively, on or before the fifteenth day of the fourth month of
his fiscal years, and if he elects to pay the tax in quarterly installments,
he shall make this quarterly payments on or before the corresponding
dates in his fiscal years, all under such rules and regulations as
the Collector may prescribe. Such rules and regulations shall be so
drawn as to assure the collection of the entire tax on account of
each entire current year during which the tax shall be in effect.
D.
Any taxpayer who first anticipates any net profits after April 15
in the current year shall make and file the declaration hereinabove
required on or before June 15 or September 15 of the current year
or February 15 of the succeeding year, whichever of these dates next
follows the date on which the taxpayer first anticipates such net
profits. The taxpayer making the declaration shall, at the time of
filing thereof, pay to the Collector the estimated amount of tax shown
as due thereon; provided, however, that the taxpayer shall have the
right to pay the estimated tax in equal installments on or before
the quarterly installment dates which remain after the filing of the
declaration.
E.
Every taxpayer who discontinues business during the current year
shall, within 30 days after the discontinuance of business, file his
final return as hereinabove required and pay the tax due.
F.
The Collector is hereby authorized to provide, by regulation, for
the making and filing of adjusted declarations of estimated net profits,
and for the payment 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.
G.
The Collector shall have authority to grant extensions of time for
the filing of any of the final returns required to be filed hereinunder,
upon the written request of the taxpayer filed with the Collector
on or before the date hereby fixed for the filing of such return;
provided, however, that no extension in excess of 60 days shall be
granted; and, provided further, that in the case of any such extension,
the taxpayer shall pay, upon the filing of said return, interest at
the rate of 6% on the amount of tax thereby shown to be due from the
date herein fixed for the filing of said return to the date of the
actual filing thereof.
2.
Earned Income. Every taxpayer who has any earned income in the current year which is not subject to the provisions of § 24-104 of this Part, relating to the collection at source, shall on or before April 15, June 15 or September 15 in the current year and on or before February 15 of the succeeding year, as the case may be, make and file with the Collector on a form prescribed by the Collector, a return setting forth the aggregate amount of salaries, wages, commissions and other compensation earned by him during the three-month periods ending March 31, June 30, September 30 and December 31 of the current year, respectively, and subject to the tax, together with such other information as the Collector may require. Every taxpayer making such return shall, at the time of filing thereof, pay to the Collector the amount of tax shown as due thereon.
[Ord. No. 11-11-2014,
11/11/2014]
1.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Township, who employs one or
more residents for a salary, wage, commission or other compensation,
other than domestic servants shall, on or before January 15 in the
current year, or within 15 days after becoming an employer, register
with the Collector his name and address and such other information
as the Collector may require.
2.
Every employer having an office, factory, workshop, branch, warehouse
or other place of business within the Township, who employs one or
more residents for a salary, wage, commission or other compensation,
other than domestic servants, shall deduct monthly, or more often
than monthly, at the time of payment thereof, the tax imposed by this
Part on the earned income due to his resident employee or employees
and shall, on or before April 30, July 31 and October 31 in the current
year, and on or before January 31 of the succeeding year, file a return
of taxes so deducted on a form prescribed by the Collector and pay
to the Collector the amount deducted during the preceding three-month
periods ending March 31, June 30, September 30 and December 31 in
the current year respectively.
3.
Any employer who for any two of the four preceding 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 Collector, may be required
by the Collector to file his return and pay the tax monthly. In such
cases, returns shall be filed with, and payments of tax shall be made
to, the Collector, on or before the last day of the month succeeding
the month for which the tax was withheld.
4.
On or before February 28 in the succeeding year, every such employer
shall file with the Collector on forms prescribed by him:
A.
An annual return showing the total amount of salaries, wages, commissions
and other compensation paid, the total amount of tax deducted and
the total amount of tax paid to the Collector for the current year.
B.
A return for each employee for the current year, setting forth such
employee's name, address and Social Security number, the amount of
earned income paid to such employee during said period, the amount
of tax deducted, the amount of tax paid to the Collector and such
other information as the Collector may require. Every employer shall
furnish two copies of the individual return to the employee for whom
it is filed.
5.
Every employer who discontinues business during the current year
shall, within 30 days after the discontinuance of business, file the
returns hereinabove required and pay the tax due.
6.
Except as otherwise provided in § 9 of the "Local Tax Enabling
Act," 53 P.S. § 6909, as amended, every employer who willfully
or negligently fails, refuses omits to make the deductions required
by this section shall be liable for payment of the taxes which he
was required to withhold, together with interest and penalties as
provided in this Part, to the extent that such taxes, interest and
penalties have not been recovered from the employee.
7.
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.
[Ord. No. 11-11-2014,
11/11/2014]
1.
It shall be the duty of the Collector 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 received by him from
each person or business paying the tax, and the date of such receipt.
2.
Each Collector, before entering upon his official duties, shall give
and acknowledge a bond to the Township.
A.
Each such bond shall be joint and several, with one or more corporate
sureties which shall be surety companies authorized to do business
in this Commonwealth and duly licensed by the Insurance Commissioner
of this Commonwealth.
B.
Each bond shall be conditioned upon the faithful discharge by the
Collector, his clerks, assistants and appointees, of all trusts confided
in him by virtue of his office, upon the faithful execution of all
duties accounting or payment over, according to law, of all moneys
and all balances thereof paid to, received or held by virtue of his
office and upon delivery to his successor or successors in office
of all books, papers, documents or other official things held in right
of his office.
C.
Each such bond shall be taken in the name of the Township, and shall
be for the use of the Township, 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 Township or any person may sue upon the said bond in its or his
own name for its or his own use.
E.
Each such bond shall contain the name or names of surety company
or companies bound thereon. The Township shall fix the amount of the
bond at any amount equal to the maximum amount of taxes which may
be in the possession of the officer at any given time.
F.
The Township may, at any time, upon cause shown and due notice to
the Collector and his surety or sureties, require or allow the substitution
or addition of a surety company acceptable to the 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 such bond.
G.
The Township shall designate the custodian of the bond required to
be given by the Collector.
3.
The Collector charged with the administration and enforcement of
the provisions of this Part 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 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 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 form necessary for the administration of this Part.
No rule or regulation of any kind shall be enforceable unless it has
been approved by ordinance by the Board of Supervisors. A copy of
such rules and regulations currently in force shall be available for
public inspection.
4.
The Collector 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.
The Collector 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 Collector 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 Collector reasonably believes to be an employer or
taxpayer is hereby directed and required to give to the Collector,
or any agent designated by him, the means, facilities and opportunity
for such examination and investigations, as hereby authorized.
6.
Any information gained by the Collector, his agents or by any other
official or agent of the taxing district, 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 Collector is authorized to establish different filing, reporting
and payment dates for taxpayers whose fiscal years do not coincide
with the calendar year.
[Ord. No. 11-11-2014,
11/11/2014]
The Collector shall receive such compensation for his services
and expenses as determined by the Board of Supervisors.
[Ord. No. 11-11-2014,
11/11/2014]
1.
The Collector may sue in the name of the taxing district 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 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 Collector, 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 amounts so deducted to the Collector,
or where any person has willfully failed or omitted to make the deductions
required, there shall be no limitation.
3.
This section shall not be construed to limit the Township from recovering
delinquent taxes by any other means provided by this Part.
4.
The Collector 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 its appears that any
part of the refund was induced by fraud or misrepresentation of material
fact.
[Ord. No. 11-11-2014,
11/11/2014]
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. No. 11-11-2014,
11/11/2014]
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 Collector 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 that 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,
upon conviction thereof in an action brought before a magisterial
district judge in the manner provided for the enforcement of summary
offenses under the Pennsylvania Rules of Criminal Procedure, shall
be sentenced to pay a fine of not less than $100 nor more than $1,000
plus costs and, in default of payment of said fine and costs, to a
term of imprisonment not to exceed 90 days. Each day that a violation
of this Part continues or each section of this Part which shall be
found to have been violated shall constitute a separate offense.
2.
Any person who divulges any information which is confidential under
the provisions of this Part, upon conviction thereof in an action
brought before a magisterial district judge in the manner provided
for the enforcement of summary offenses under the Pennsylvania Rules
of Criminal Procedure, shall be sentenced to pay a fine of not less
than $100 nor more than $1,000 plus costs and, in default of payment
of said fine and costs, to a term of imprisonment not to exceed 90
days. Each day that a violation of this Part continues or each section
of this Part which shall be found to have been violated shall constitute
a separate offense.
3.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this Part.
4.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this Part shall not
excuse him from making such declaration or return.
[Ord. No. 11-11-2014,
11/11/2014]
This Part and the tax imposed hereby are adopted and levied
pursuant to the authority conferred by the "Local Tax Enabling Act,"
Act No. 511, 53 P.S. § 6901, of the General Assembly of
the Commonwealth of Pennsylvania, approved December 31, 1985, as amended.
This Part shall continue in effect on a calendar year basis without
annual reenactment.
