[Ord. 2/2/1966; as amended by Ord. 12/15/1987]
The provisions of Section 6913 of the Local Tax Enabling Act,
P.L. 1257, No. 511, December 31, 1965, 53 P.S. §§ 6901-24
(1982),[1] as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania, are incorporated herein by
reference thereto; except to the extent that options are provided
in said Section 6913, this Part designates the option selected, and
except as and where hereinafter specifically provided otherwise.
[1]
Editor's Note: 53 P.S. §§ 6901 was renumbered
as 53 P.S. §§ 6924.101 by 2008, July 2, P.L. 197, No.
32, §§ 2, 3.1 to 11.
[Ord. 2/2/1966; as amended by Ord. 12/15/1987]
1.
A tax for the general revenue purposes of 1% is hereby imposed on:
2.
Imposition of tax on nonresidents. A tax for the general revenue
purposes of 1% is hereby imposed on:
A.
Salaries, wages, commissions and other compensation earned or paid
after January 1 of any year by nonresidents of the Township for work
done or services performed or rendered in the Township; and on
B.
Net profits, earned after January 1 of any year, of businesses, professions
or other activities conducted in the Township by nonresidents.
3.
The tax levied under Subsections (1)(A) and (2)(A) of this section
shall relate to and be imposed upon salaries, wages, commissions and
other compensation paid by an employer or on his behalf to any person
who is employed by or renders services to him. The tax levied under
Subsections (1)(A) and (2)(A) of this section will relate to and be
imposed on the net profits of any business, profession or enterprise
carried on by any person as owner or proprietor, either individually
or in association with some other person or persons.
[Ord. 2/2/1966; as amended by Ord. 12/15/1987]
1.
Every taxpayer whose net profits are subject to the tax imposed by
this Part shall file a declaration of his estimated net profits for
the current year and shall pay the tax due thereon in quarterly installments,
all as provided in Section 6913, IIIA(1)(ii) of the Local Tax Enabling
Act.[1]
[1]
Editor's Note: Former 53 P.S. § 6913 was repealed
by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101
et seq.
2.
Every taxpayer whose earnings are subject to the tax imposed by this
Part shall make and file final returns and pay to the officer the
balance of the tax due, as provided in Section 6913, IIIB, first paragraph,
of the Local Tax Enabling Act.[2]
[2]
Editor's Note: Former 53 P.S. § 6913 was repealed
by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101
et seq.
3.
Every taxpayer whose earnings are not subject to collection at the
source shall make and file with the officer quarterly returns and
shall pay quarter-annually the amount of tax shown as due on such
returns all as provided in Section 6913, IIIB(2) of the Local Tax
Enabling Act.[3]
[3]
Editor's Note: Former 53 P.S. § 6913 was repealed
by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101
et seq.
4.
The office is hereby authorized to provide by regulation, subject
to the approval of the Board of Supervisors, that the return of an
employer or employers, showing the amount of tax deducted by said
employer or employers from the salaries, wages, or commissions of
any employee, and paid by him or them to the officer shall be accepted
as the return required of any employee whose sole income, subject
to the tax or taxes under this Part, is such salary, wages or commissions.
[Ord. 2/2/1966; as amended by Ord. 12/15/1987]
Every employer having an office, factory, workshop, branch,
warehouse, or other place of business within the Township of Montour
who employs one or more persons, other than domestic servants, for
a salary, wage, commission or other compensation, shall register with
the officer, deduct the tax imposed by this Part on the earned income
of his employee or employees and shall make and file quarterly returns
and final returns and pay quarterly to the officer the amount of taxes
deducted, all as provided in Section 6913, IV of the Local Tax Enabling
Act.[1]
[1]
Editor's Note: Former 53 P.S. § 6913 was repealed
by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101
et seq.
[Ord. 2/2/1966; as amended by Ord. 12/15/1987]
The earned Income Tax Officer shall be selected from time to
time by resolution of, and shall receive such compensation for his
services and expenses as determined from time to time by, the Board
of Supervisors. Such officer shall have the powers and duties and
shall be subject to the penalties as provided in Section 6913, V,
VI, and VII, of the Local Tax Enabling Act.[1]
[1]
Editor's Note: Former 53 P.S. § 6913 was repealed
by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101
et seq.
[Ord. 2/2/1966; as amended by Ord. 12/15/1987]
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 therefore shall, in addition, be liable
for the costs of collection and the interest and penalties herein
imposed.
[Ord. 2/2/1966, § 7; as amended by Ord. 12/15/1987]
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 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 Part,
shall, upon conviction therefor before any Magisterial District Judge,
Alderman or magistrate, or court of competent jurisdiction, be sentenced
to pay a fine of not more than $300 for each offense, and costs, and/or
to be imprisoned for a period not exceeding 90 days.
2.
Any person who divulges any information which is confidential under
the provisions of this Part shall, upon conviction therefor before
any Magisterial District Judge, Alderman or magistrate, or court of
competent jurisdiction, be sentenced to pay a fine of not more than
$300 for each offense, and costs, and/or to be imprisoned for a period
not exceeding 90 days.
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.
