[Adopted 2-8-1967 by Ord.
No. 67-3 (Ch. 24, Part 2, of the 1995 Code of Ordinances)]
Unless otherwise expressly stated, the following terms shall
have, for the purpose of this article, the meanings ascribed to them
in this section.
A partnership, limited partnership or any other unincorporated
group of two or more persons.
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.
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, or 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 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 workers' 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
service 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.
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.
Any person, public employee or private agency designated
by the political subdivision 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 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.
A person, partnership, association or other entity domiciled
outside the political subdivision.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity, domiciled
in the political subdivision.
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.
In this article the singular shall include the plural and the
masculine shall include the feminine and the neuter.
For purposes of this article, the term "political subdivision"
shall mean the Borough of Green Lane.
A tax for general revenue purposes in the amount of 1% is hereby
imposed on earned income and net profits earned by residents and nonresidents
of the political subdivision during the taxable year beginning on
the first day of April, A.D. 1967, and continuing for each taxable
year thereafter.
[Amended 6-12-1995 by Ord. No. 95-4]
A.
The office of Income Tax Officer is hereby created and the person
designated as such by the Borough shall administer the provisions
of this article. Such person shall be bonded as the Borough may determine
at all times for all money coming into his hands under this article
and the cost of such bond shall be paid as determined by the Borough.
B.
The Income Tax Officer shall collect and receive the taxes, fines
and penalties imposed by this article, shall furnish a receipt for
payment when requested to do so by a taxpayer and shall keep a record
showing the amount received by him for each taxpayer under this article,
together with the date of the receipt of such payment.
C.
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 article, 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 case 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 article. No rule or
regulation of any kind shall be enforceable unless it has been approved
by resolution of the Borough. A copy of such rules and regulations
currently in force shall be available for public inspection.
D.
The Income Tax Officer, or any other person so 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 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 officer, or to any agent designated by him, the means, facilities
and opportunity for such examination and investigations as are hereby
authorized.
E.
The Income Tax Officer is authorized to establish different filing,
reporting and payment dates for taxpayers whose fiscal years do not
coincide with the calendar year.
F.
The Income Tax Officer is authorized to examine any person under
oath concerning any income which was or should have been returned
for taxation, shall have the power to compel the attendance of persons
whom he deems necessary to examine as witnesses and to compel the
production of books, records and papers relating to any account being
examined.
G.
The Income Tax Officer shall have the power to reexamine returns,
correct erroneous returns and, on petition and proof by the taxpayer,
to make refunds and authorize the refunding of taxes erroneously or
improperly collected from, or paid by, the taxpayer.
H.
Any information gained by the Income Tax Officer or any other official
or agent of this political subdivision as a result of any return,
investigation, hearing or examination required or authorized by this
article shall become confidential, except for official purposes, or
except in accordance with proper judicial order, or as otherwise provided
by law. Any disclosure of any such information, contrary to the provisions
of this section, shall constitute a violation of this article.
I.
Any person who, except as permitted by the provisions of the foregoing Subsection H of this section, divulges any information which is confidential under the provisions of this article shall, upon conviction thereof, be sentenced to pay fine of not less than $50 nor more than $500 for each offense together with costs, and in default of payment of such fine and costs shall be imprisoned for a period not exceeding 30 days.
A.
Net profits.
(1)
For 1967. Every taxpayer making net profits shall, on or before June
15, 1967, make and file with the Income Tax Officer on a form prescribed
by the Income Tax Officer, a declaration of his estimated net profits
during the period beginning April 1, 1967, and ending December 31,
1967, and pay to the Income Tax Officer in three equal installments
the tax due thereon as follows: The first installment at the time
of filing the declaration and the second installment on or before
September 15, 1967, and the third installment on or before January
15, 1968. And on or before April 15, 1968, the taxpayer shall file
a final return showing the amount of net profits earned during the
period April 1, 1967, and ending December 31, 1967, the total amount
of tax due thereon and the 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 the tax due or shall make demand for refund
or credit in the case of overpayment.
(2)
After 1967.
(a)
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 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 officer four equal
quarterly installments the tax due thereon as follows: The first installment
on or before April 15 of the current year; the second installment
on or before June 15 of the current year; the third installment on
or before September 15 of the current year; and the fourth installment
on or before January 15 of the succeeding year.
(b)
Any taxpayer who first anticipates any net profits after April
15 of the current year shall make and file the declaration hereinabove
required on or before June 15 of the current year, September 15 of
the current year or December 15 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)
Every taxpayer shall, on or before April 15 of the succeeding
year, make and file with the Income Tax Officer on a form prescribed
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 total amount
of 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)
Any taxpayer may, in lieu of paying the last quarterly installment
of his estimated tax, elect to make and file with the officer on or
before January 31 of the succeeding year the final return as hereinabove
required.
(e)
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.
B.
Earned income.
(1)
For 1967. Every taxpayer shall, on or before April 15, 1968, make
and file with the Income Tax Officer, a final return showing the amount
of earned income (other than net profit) received during the period
beginning April 1, 1967, and ending December 31, 1967, the total tax
due thereon, the amount of the tax paid thereon, the amount of tax
paid thereon that has been withheld pursuant to the provisions relating
to the collection at the source and the balance of the tax due. At
the time of filing said 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.
(2)
After 1967. Every taxpayer shall, on or before April 15 of the succeeding
year, make and file with the Income Tax Officer on a form prescribed
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, the total 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.
(3)
Quarterly return. 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 by
the Income Tax 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, January 1 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 officer may require. Every taxpayer
making such return shall, at the time of filing thereof, pay to the
officer the amount of tax shown as due thereon.
(a)
Where the taxpayer has filed a declaration required hereinabove,
shall thereafter reasonably be expected to earn during the taxable
period, additional earnings not subject to collection at source, or
finds that he has over estimated his earnings, he may file an amended
declaration with the Income Tax Officer setting forth such relevant
information as the Income Tax Officer may require.
C.
Fiscal year. Where the taxpayer is on a fiscal year basis, different from the taxable period, he may file a declaration on a fiscal year basis setting forth his estimated net profits or earnings for a period included in the taxable period; then, in lieu of filing his declaration and making payments thereon at the times set forth in Subsection B(1) or (2):
(1)
Pay
the quarterly installments of the estimated tax according to the declaration
filed for the portion of the taxable period included in said fiscal
year; and
(2)
On
or before the 105th day after the close of the fiscal year, file a
declaration of the estimated tax for the portion of the taxable period
included in said succeeding fiscal year and pay said tax in equal
quarterly installments, beginning with the due date of the filing
and ending with the first quarterly installment due after the close
of the taxable period. The taxpayer shall file a final return on or
before the 105th day after the close of the fiscal year.
A.
Registration by employers. Every employer having an office, factory,
workshop, branch, warehouse, or other place of business within the
Borough who on April 1, 1967, employs one or more persons, other than
domestic servants, for a salary, wage, commission or other compensation,
shall, on or before April 1,1967, register with the Income Tax Officer
his name and address and such other information as the officer may
require. Every employer having an office, factory, workshop, branch,
warehouse or other place of business within the political subdivision
who, after April 1, 1967, employees for the first time after the date
one or more persons, other than domestic servants, for a salary, wage,
commission or other compensation 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.
Duty to withhold. Every employer having an office, factory, workshop,
branch, warehouse or other place of business within the Borough 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.
C.
Withholding procedure.
(1)
For 1967.
(a)
For the period from April 1,1967, to December 31,1967, every
employer shall, on or before July 31, 1967 and on or before October
31,1967, and on or before January 31, 1968, file a return and pay
to the Income Tax Officer the taxes deducted during the preceding
three-month periods ending June 30,1967, September 30,1967, and December
31, 1967, respectively.
(b)
On or before February 28,1968, every employer shall file with
the Income Tax 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 Income Tax Officer for the period beginning April 1,1967, and
ending December 31, 1967.
[2]
A return withholding statement for each employee employed during
all or any part of the period beginning April 1,1967, and ending December
31,1967, 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 subdivision
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.
(2)
After 1967.
(a)
Every employer 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 Income Tax
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 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)
On or before February 28 of the succeeding year, every employer
shall file with the Income Tax 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 Income Tax 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, 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.
(3)
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.
(4)
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.
(5)
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 with
respect to making returns and payment thereof.
(6)
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 the tax to the Income Tax Officer,
may be required by such 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.
(7)
No employer shall be required to register, deduct taxes, file returns
or pay taxes in the cases of domestic servants.
[Amended 6-12-1995 by Ord. No. 95-4]
A.
All taxes imposed under this article remaining unpaid after they
shall have become due shall bear interest in addition to the amount
of unpaid tax at the rate of 6% per annum, and the person against
whom such tax is imposed shall pay a penalty of 1/2 of 1% of the amount
of the unpaid tax for each month or fraction of a month during which
the tax remains unpaid.
B.
All taxes imposed by this article, together with all penalties, interest
and costs, shall be collectible by the Income Tax Officer, as taxes
are by law recoverable under the appropriate provisions, not inconsistent
with this article or the Local Tax Enabling Act of 1965, approved
December 31, 1965, P.L. 1257, 53 P.S. § 6924.101 et seq.
Provided, that the amount of any tax imposed by this article shall
be assessed within three years after the return was filed or within
three years after the tax became due, whichever is later, and no proceeding
in court without assessment for the collection of such tax shall be
commenced after the expiration of such period; except:
(1)
In the case of a false or fraudulent return with the intent to evade
tax, the tax may be assessed, or a proceeding in court for collection
may be commenced without assessment, at any time.
(2)
In the case of a willful attempt to defeat or evade tax, the tax
may be assessed, or a proceeding in court for collection may be commenced
without assessment, at any time.
(3)
In the case of failure to file a return, the tax may be assessed,
or a proceeding in court for collection may be commenced without assessment,
at any time.
(4)
In the case where a taxpayer omits from his earned income an amount
which is in excess of 25% of the amount stated in the return the tax
may be assessed, or a proceeding in court may be commenced without
assessment at any time within six years after the return was filed
or within six years after the tax became due, whichever is later.
C.
Any person who fails, neglects or refuses to make any declaration
or return required by this article, any employer who fails, neglects
or refuses to register or to pay the tax deducted 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 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, be sentenced
to pay a fine of not more than $500 plus costs and, in default of
payment of said fine and costs, to a term of imprisonment not to exceed
30 days. The penalties imposed under this section shall be in addition
to any other penalty imposed by any other Section of this article
or of the Local Tax Enabling Act of 1965, P.L. 1257, 53 P.S. § 6924.101
et seq.
The political subdivision reserves the privilege of providing
for the creation of bureaus or the compensation of officers, clerks
and employees either under existing departments, or otherwise, as
may be deemed expedient or necessary for the assessment and collection
of taxes imposed under this article and also the right to make joint
agreements for collection, including the cost thereof, with other
municipalities and school districts imposing like or similar taxes.
This article shall not apply to personal property or persons
as to whom it is beyond the legal power of the political subdivision
to impose the tax herein provided for.
