[Ord. 1-1999, 6/14/1999, Art. I]
1. This Part 7 shall apply to all Borough of Hughesville taxes except
real property taxes and 1% earned income and net profit taxes.
2. The rules and regulations attached hereto as Schedule 1 and incorporated
herein are hereby approved and adopted.
3. The disclosure statement, substantially in the form set forth in
Schedule 2, attached hereto and incorporated herein, is hereby approved
and adopted.
4. The form of petition for appeal and refund, substantially in the
form set forth in Schedule 1, Exhibit 2, attached hereto and incorporated
herein, is hereby approved and adopted.
5. The governing body hereby determines that administrative appeal procedures
relating to petitions for appeal and refund submitted by taxpayers
in connection with the assessment, determination or refund of an eligible
tax under the LTBR, as above stated, shall be undertaken as follows:
A. Administrative review by Hughesville Borough tax administration (Hughesville
Borough Manager), telephone number (570) 584-2041.
B. Appeals from the administrative review may be made to the Hughesville
Borough Council in executive session, 147 South Fifth Street, Hughesville,
PA 17737, telephone number (570) 584-2041.
6. The administrative appeals procedures set forth in the rules and
regulations and substantially in the form set forth in Schedule 3,
attached hereto and incorporated herein, are hereby approved and adopted.
[Ord. 1-1999, 6/14/1999, Art. II]
1. With respect to the Borough of Hughesville 1% earned income tax and
net profits tax, the rules and regulations of the Municipal and School
Income Tax Office, 203 West Third Street, Williamsport, PA 17701,
as amended September 15, 1998, together with the Municipal and School
District Earned Income Taxpayers' Bill of Rights disclosure statement,
and related documents, including Taxpayers' Bill of Rights notice,
requests for extension of time to provide information and the administrative
appeal procedures applicable to petitions for appeal and refund, form
of petition for appeal and refund, incorporated herein, are hereby
approved and adopted.
2. The governing body hereby determines that administrative appeal procedures
relating to petitions for appeal and refund submitted by taxpayers
in connection with the assessment determination or refund of the 1%
earned income tax and net profits tax shall be undertaken as follows:
A. Administrative review by the Tax Officer, Earned Income Tax Office,
203 West Third Street, Williamsport, PA 17701, telephone number (570)
327-5500.
B. Appeals from the administrative review may be made to the Municipal
and School Earned Income Tax Board of Appeals, 203 West Third Street,
Williamsport, PA 17701, telephone number (570) 327-5500.
[Ord. 1-1999, 6/14/1999]
The Local Taxpayers Bill of Rights, enacted as part of Act 50
of 1998 (hereinafter the "LTBR"), requires that every political subdivision
levying an eligible tax adopt regulation governing the administration
and collection of the tax and setting forth a process for handling
appeals from decisions on assessments and refunds. This document provides
the regulations required by the LTBR. The disclosure statement also
required by the LTBR is provided in a separate document, which is
available upon request of the Tax Administrator.
[Ord. 1-1999, 6/14/1999]
ASSESSMENT
The determination by the Tax Administrator of the amount
of underpayment by a taxpayer.
ELIGIBLE TAX
Any of the following taxes specified within the term "eligible
tax" under the LTBR, including interest and penalties provided by
law, when levied by the governing body of the local government, but
specifically not including any real estate tax:
A.
Any tax authorized or permitted under the Act of December 31,
1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act" or
"Act 511."
C.
Any occupation, occupation assessment or occupation privilege
tax.
D.
Any tax levied on income.
E.
Any tax measured by gross receipts.
G.
Any tax on amusements or admissions.
H.
Any tax on earned income and net profits.
OVERPAYMENT
Any payment of tax which is determined in the manner provided
by law not to be legally due.
PETITION
The petition for appeal and refund described in § 115.
TAX ADMINISTRATOR
The employee, agent, appointed tax collector, elected tax
collector, tax collection agency or other person to whom the governing
body of the local government has assigned or delegated responsibility
for the audits, assessment, determination or administration of an
eligible tax. Under the LTBR, this Tax Administrator is also referred
to and defined as the local taxing authority. In the case of the local
government, the Tax Administrator is the Hughesville Borough Manager,
147 South Fifth Street, Hughesville, PA 17737.
TAXPAYER
An individual, partnership, association, corporation, limited
liability company, estate, trust, trustee, fiduciary or any other
entity subject to or claiming exemption from any eligible tax or under
a duty to perform an act for itself or for another under or pursuant
to the authority of an eligible tax levied by the local government.
UNDERPAYMENT
The amount or portion of any eligible tax determined to be
legally due in the manner provided by law for which payment or remittance
has not been made.
VOLUNTARY PAYMENT
A payment of an eligible tax made pursuant to the free will
of the taxpayer. The term does not include a payment made as a result
of distraint or levy or pursuant to a legal proceeding in which the
Tax Administrator is seeking to collect its delinquent eligible taxes
or file a claim therefor.
[Ord. 1-1999, 6/14/1999]
The Tax Administrator must notify the taxpayer in writing of
the basis for any underpayment that the Tax Administrator has determined
to exist with respect to any eligible tax. The purpose of this notification
is for the taxpayer to understand the exact reason why the Tax Administrator
believes an underpayment exists. This notification from the Tax Administrator
shall be written in a manner calculated to be understood by an average
person. The notification must include:
A. The tax period or periods (usually measured in calendar years) for
which the underpayment is asserted.
B. The amount of the alleged underpayment of the eligible tax detailed
by tax period.
C. The legal basis (including any statutory or case law citations) upon
which the Tax Administrator has relied to determine that an underpayment
of an eligible tax exists.
D. An itemization of the changes made by the Tax Administrator to a
return or report filed by the taxpayer that results in the determination
that an underpayment exists. A copy of any revised return or report
in the Tax Administrator's file must be provided to the taxpayer.
[Ord. 1-1999, 6/14/1999]
Any taxpayer contacted by the Tax Administrator regarding the
assessment, audit, determination, review or collection of an eligible
tax will receive a taxpayer notice. The notice shall be incorporated
into any other correspondence sent to a taxpayer by the Tax Administrator
regarding the assessment, audit, determination, review or collection
of tax. The notice shall be substantially in the following form:
You are entitled to receive a disclosure statement that sets
forth a written explanation of your rights with regard to the assessment,
audit, determination, review, appeal, enforcement, refund and collection
of local taxes by calling Hughesville Borough at (570) 584-2041 during
the hours of 8:00 a.m. to 4:00 p.m. on any weekday other than a holiday.
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You may request a copy in person, by telephone or by mailing
a request to the following address: 147 South Fifth Street, Hughesville,
PA 17737.
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The disclosure statement will be made available to taxpayers
upon request at no charge to the taxpayer, including mailing costs.
In general, the Tax Administrator will make reasonable efforts to
supply all taxpayers with a copy of the disclosure statement interest
on overpayment.
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A copy of the taxpayer notice is attached hereto as Exhibit
3.
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[Ord. 1-1999, 6/14/1999]
Unless otherwise specified by the taxpayer, all voluntary payments
of an eligible tax shall be prioritized by the Tax Administrator in
the following order:
D. Any other fees or charges.
[Ord. 1-1999, 6/14/1999]
The Tax Administrator has the discretion to enter into written
agreements with any taxpayer under which the taxpayer is allowed to
satisfy liability for tax installment payments if the Tax Administrator
determines that the installment agreement will facilitate collection.
A. Extent to which installment agreements remain in effect.
(1)
Except as otherwise provided in this Subsection A, any installment
agreement entered into by the Tax Administrator under this section
shall remain in effect for the term of the agreement.
(2)
The Tax Administrator may terminate any prior installment agreement
entered into under this section if:
(a)
Information which the taxpayer provided to the Tax Administrator
prior to the date of the installment agreement was inaccurate, false,
erroneous or incomplete in any manner, determined in the reasonable
discretion of the Tax Administrator.
(b)
The Tax Administrator reasonably and has determined that collection
of the eligible tax under the installment agreement is in jeopardy.
(3)
If the Tax Administrator finds that the financial condition
of the taxpayer has significantly changed, the Tax Administrator may
unilaterally alter, modify or terminate the installment agreement,
but only if the following conditions are satisfied:
(a)
The Tax Administrator provides a notice of its findings to the
taxpayer no later than 30 days prior to the date of change of the
installment agreement.
(b)
The notice given by the Tax Administrator to the taxpayer provides
the reasons why the Tax Administrator believes that a significant
change, justifying a change to the installment agreement, has occurred.
(4)
The Tax Administrator may unilaterally and without notification
alter, modify or terminate an installment agreement entered into by
the Tax Administrator under this section if the taxpayer fails to
do any of the following:
(a)
Pay any installment at the time it is due under the installment
agreement.
(b)
Pay any other liability relating to an eligible tax at the time
the liability is due.
(c)
Provide a financial condition update as requested by the Tax
Administrator.
(5)
Prepayment Permitted. Nothing in this section shall prevent
a taxpayer from prepaying in whole or in part any eligible tax under
any installment agreement with the Tax Administrator.
[Ord. 1-1999, 6/14/1999]
After the decision of an appeal, or if no appeal is requested
by a taxpayer, the Tax Administrator may engage in efforts to collect
any eligible tax determined to be legally due. Such efforts may include
but shall not be limited to obtaining additional information, auditing
taxpayer records, compromising the amount of tax, interest or penalty
owed, obtaining liens on the taxpayer's property or obtaining
wage attachments, levies and seizures of the taxpayer's property.
As provided in § 125 of these regulations, the Tax Administrator
may enter into a written installment agreement with the taxpayer if
the Tax Administrator determines that an installment agreement will
facilitate collection. The Tax Administrator also reserves the right
to see criminal prosecution of a tax-payer in appropriate circumstances.