[Ord. 689, passed 8-2-2004]
The Local Taxpayers Bill of Rights, enacted as part of Act 50
of 1998, being 53 Pa.C.S.A. §§ 8421 to 8565, (hereinafter
the "LTBR"), requires that every political subdivision levying an
eligible tax adopt regulations governing the administration and collection
of the tax, and setting forth a process for handling appeals from
decisions on assessments and refunds. This chapter provides the regulations
required by the LTBR.
[Ord. 689, passed 8-2-2004]
The following definitions shall apply to this chapter as well
as all exhibits attached hereto.
The Board of Local Tax Appeals.
The determination by the taxing authority of the amount of
underpayment by a tax payer.
Includes all taxes, interest and penalties levied under the
Local Tax Enabling Act (53 P.S. §§ 6924.101 et seq.);
as well as any per capita, occupation, occupation assessment, occupational
privilege tax; income; gross receipts; privilege; amusement or admissions;
earned income or net profit tax. This chapter does not apply to real
property taxes.
Borough of Brookhaven.
Subchapter C of Act 50 of 1998 of the Pennsylvania General
Assembly, 53 Pa.C.S.A. § 8421 — 8428.
Any payment of eligible tax which is determined in the manner
provided by law not to be legally due.
The petition for appeal and refund described in § 899.05.
The Borough, as well as any officer, agent, agency, clerk,
income tax officer, collector, employee or other person whom the Borough
has assigned responsibility for the audit, assessment, determination
or administration of an eligible tax.
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 of pursuant
to the authority of an eligible tax levied by the Borough.
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.
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
taxing authority is seeking to collect its delinquent eligible taxes
or file a claim therefor.
[Ord. 689, passed 8-2-2004]
(A)
Minimum time periods for taxpayer response.
(1)
The taxpayer shall have at least 30 calendar days from the mailing
date to respond to requests for information by the taxing authority.
The taxing authority shall grant a reasonable extension upon written
application explaining the reason(s) necessitating the extension,
which must amount to good cause. If the taxing authority denies a
request for extension, the taxing authority must inform the taxpayer
in writing of the basis for the denial and that the taxpayer must
immediately provide the requested information. If the taxing authority
grants an extension request, he or she must notify the taxpayer in
writing of the amount of extension granted. Generally, an extension
will not exceed 30 calendar days in length, and may be less, depending
on the circumstances.
(2)
The taxing authority shall notify the taxpayer of the procedures
to obtain an extension in its initial request for information. Please
refer to the information request and time extension procedure notice,
set forth in § 899.21.
(3)
The taxing authority shall take no lawful action against a taxpayer
for the tax year in question until the expiration of the applicable
response period for submission of the information requested, including
extensions. For example, the taxing authority may not engage in any
collection efforts until after expiration of the response period.
After expiration of the response period, the taxing authority may
engage in collection efforts permitted by the LTBR and discussed in
§ 899.15.
(B)
Requests for prior year tax returns.
(1)
Except as provided in Division (B)(2) hereof, an initial inquiry
by the taxing authority regarding a taxpayer's compliance with
any eligible tax may include taxes required to be paid or tax returns
required to be filed no more than three years prior to the mailing
date of the notice.
(2)
The taxing authority may make an additional subsequent request
for a tax return or supporting information if, after the initial request,
the taxing authority determines that the taxpayer failed to file a
tax return, under reported income or failed to pay a tax for one or
more of the tax periods covered by the initial request. Generally,
however, the taxing authority should not make routine requests for
additional prior year returns.
(3)
Notwithstanding the foregoing, the limitations in Division (B)(2)
hereof on subsequent requests for prior year returns shall not apply
if the taxing authority has sufficient information to indicate that
the taxpayer failed to file a required return or to pay an eligible
tax which was due more than three years prior to the date of the notice.
Thus, in situations involving failure to file a required return or
to pay a required eligible tax, the taxing authority shall, in its
discretion, have the ability to request prior year returns due more
than three years prior and supporting information.
(C)
Use of federal or state tax information. The taxing authority may
require a taxpayer to provided copies of the taxpayer's federal
individual income tax return if the taxing authority can demonstrate
that the federal tax information is reasonably necessary for the enforcement
or collection of tax and the information is not available from other
available sources or the Pennsylvania Department of Revenue. The taxing
authority may also require a taxpayer to provide copies of the taxpayer's
state individual income tax return.
[Ord. 689, passed 8-2-2004]
The taxing authority must notify the taxpayer in writing of
the basis for any underpayment that the taxing authority 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 taxing
authority believes an underpayment exists. This notification from
the taxing authority 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 taxing authority has relied to determine that an underpayment
of an eligible tax exists; and
(D)
An itemization of the changes made by the taxing authority to a return
or report filed by the taxpayer that results in the determination
that an underpayment exits. A copy of any revised return or report
in the taxing authority's file must be provided to the taxpayer.
[Ord. 689, passed 8-2-2004]
(A)
Filing of petitions.
(1)
A taxpayer has the legal right to challenge an assessment or
denial of a refund claim under the LTBR. However, a taxpayer has a
right to one appeal only. If a taxpayer loses an assessment appeal,
the taxpayer is not entitled to a second refund appeal after paying
the tax. In addition, no administrative appeals are provided for other
decisions, including, but not limited to, the denial of an extension
of time to provide information or the modification or termination
of an installment agreement.
(2)
The LTBR requires political subdivisions to establish appeals
procedures. In order to begin the appeals process, the taxpayer must
file a complete and timely petition (the "petition"). A petition is
timely filed if the letter transmitting the petition is postmarked
by the United States Postal Service or actually received on or before
the final day on which the petition is due. Receipts from carriers
other than the United States Postal Service are not accepted as proof
of timely filing. Deadlines for filing a petition are as follows.
(a)
Petitions challenging the denial of the refund shall be filed
within three years after the due date for filing the report or return
as extended or one year after actual payment of the tax, whichever
is later. If no report or return is required, the petition shall be
filed within three years after the due date for payment of the eligible
tax or within one year after actual payment, whichever is later.
(b)
Petitions for reassessment of tax shall be filed within 90 days
of the date of the assessment notice which has been sent to the taxpayer
by the taxing authority.
(B)
Petition for appeal and refund. The taxing authority shall make available
a form of petition for appeal and refund, as set forth in § 899.17.
(C)
Contents. Any petition filed under Division (A)(2)(a) above shall:
(1)
State the legal basis for claiming the refund or disagreeing
with the taxing authority's assessment;
(2)
State the tax period or periods (i.e., years) to which it pertains;
(3)
State the amount of the claim and the type of eligible tax detailed
by the tax period;
(4)
Include all supporting documentation and calculations;
(5)
Provide the name, address and telephone number of the taxpayer's
representative, if any;
(6)
Include a statement certifying that the facts in the petition
are true and correct, under penalty of perjury, and that the petition
is not filed for purposes of delay; and
(7)
Include such other information (essentially identification)
as is reasonably requested by the taxing authority on the petition
for appeal and refund provided to taxpayer.
(D)
Hearing/appeal on record. The taxpayer shall have the right to request
a hearing in person or based on the petition and record (including
information on file and information submitted by taxpayer). A hearing
based only on the petition and record will not include any in person
hearing or oral arguments. The Appeals Board shall have the right
to deny an oral hearing and/or oral argument where the taxpayer has
submitted an incomplete petition, or where the Appeals Board has determined
that the appeal is frivolous, undertaken only for purpose of delay,
or otherwise without merit. If an oral hearing is denied, the Appeals
Board shall notify the taxpayer in writing of the denial and the basis
for the denial.
[Ord. 689, passed 8-2-2004]
An Appeals Board appointed by a governing body shall consist
of at least three, but not more than seven, members. The Appeals Board
is appointed by the Borough Council.
(A)
Any taxpayer filing a petition under § 899.05 shall be
entitled to a hearing and decision by the Appeals Board, subject to
a request for hearing and the failure to deny the request for hearing.
Decisions on petitions shall be issued within 60 days of the date
a complete and accurate petition is received. If the Appeals Board
does not act within 60 days the petition shall be deemed approved.
(B)
Any person aggrieved by a decision under this section who has a direct
interest in the decision shall have the right to appeal to the Court
of Common Pleas of the County of Delaware vested with the jurisdiction
of local tax appeals by or pursuant to 42 Pa.C.S.A. § 5571(b).
(C)
Decisions by the Appeals Board shall be made according to principles
of law and equity.
[Ord. 689, passed 8-2-2004]
(A)
A taxpayer may or may not choose to be represented by a taxpayer
representative. The taxpayer representative may be a lawyer, certified
public accountant, accountant or other tax advisor possessing appropriate
tax training to represent taxpayers in tax appeals. The taxpayer must
submit a written authorization to use a taxpayer representative. However,
a simple letter signed by a taxpayer authorizing representation will
be accepted as authorization. Such authorization shall include the
representative's name, address and telephone number.
(B)
Copies of notices or communications may be sent by the taxing authority
or other representative of the political subdivision to the taxpayer's
representative. However, the original notice or communications will
always be sent directly to the taxpayer. Action taken by the taxpayer's
authorized representative (for example, requesting an extension of
time or submitting factual information) shall have the same force
or effect as if taken directly by the taxpayer.
(C)
Reasonable notice of the hearing date will be provided to the taxpayer
by the Appeals Board. The notice shall provide the date, time and
place of a hearing.
(D)
The Appeals Board may grant a taxpayer's written request for
a continuance of a hearing. A request for continuance shall be granted
only if supported by written reasons, and for good cause. A request
for continuance must be received at least five days before the scheduled
hearing date.
(E)
The Appeals Board shall preside and keep order over any scheduled
hearing. Hearings need not adhere to any technical rules of evidence,
but oral testimony shall be taken under oath or affirmation. At the
discretion of the Appeals Board, depositions or affidavits may be
used in lieu of oral testimony.
(F)
The Appeals Board shall have the authority to take the following
actions:
(1)
Delegate the hearing schedule to an employee, agent or other
designee;
(2)
Regulate the conduct of hearings, including but not limited
to scheduling, timing, recesses, reconvening, adjournment and any
other acts necessary for the efficient conduct of a hearing;
(3)
Administer oaths and affirmations;
(4)
Receive evidence;
(5)
Permit reasonable examination and cross-examination of witness;
and
(6)
Require the production of written evidence such as books, records,
documents and any other pertinent information.
(G)
The Appeals Board's final decision shall be in writing and signed
by the Appeals Board. The final decision shall be mailed to the taxpayer,
with a copy also mailed to the taxpayer's authorized representative
(if any).
[Ord. 689, passed 8-2-2004]
(A)
A taxpayer who has paid an eligible tax may file a written request
for refund or credit. A request for refund shall be made within three
years of the due date, as extended, for filing the report or tax return,
or one year after actual payment of the tax, whichever is later. If
no report is required the request shall be made within three years
after the due date for payment of the tax or within one year after
actual payment of the tax, whichever is later. See § 899.20
for initial refund claim form.
(B)
A tax return filed by the taxpayer showing an overpayment shall be
deemed to be a written request for a cash refund unless otherwise
indicated on the tax return.
(C)
A request for refund under this section shall not be considered a
petition under § 899.05 and shall not preclude a taxpayer
from submitting a petition under § 899.05.
(D)
For amounts paid as a result of a notice asserting or informing a
taxpayer of an underpayment, a written request for refund shall be
filed within one year of the date of payment.
[Ord. 689, passed 8-2-2004]
(A)
Any taxpayer contacted by the taxing authority 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 taxing authority regarding
the assessment, audit, determination, review or collection of tax.
The notice shall be substantially in the form set forth in § 899.20.
(B)
The disclosure statement will be made available to taxpayers upon
request at no charge to the taxpayer, including mailing costs. In
general, the taxing authority will make reasonable efforts to supply
all taxpayers with a copy of the disclosure statement.
[Ord. 689, passed 8-2-2004]
(A)
General rule. All overpayments of an eligible tax made to the local
government shall bear simple interest from the date of overpayment
of such eligible tax until the date of resolution.
(B)
Interest rate. Interest on overpayments shall be paid at the same
rate as the Commonwealth is required to pay pursuant to § 806.1
of the Act of April 9, 1929 (Pub. L. 343, No. 176) known as the Fiscal
Code (72 P.S. § 1 et seq.) As of December 1998, this interest
rate is currently 9% annually (0.00247% daily).
(C)
Exceptions to payments of interest.
(1)
No interest shall be paid if an overpayment is refunded or applied
against any other eligible tax, interest or penalty due to the local
government with 75 days after the last date prescribed for filing
the report or tax return of the tax liability or within 75 days after
the date the return or report of the liability due is filed, whichever
is later.
(2)
Interest is not required to be paid on taxpayer overpayments
of interest or a penalty(ies).
(D)
Acceptance of refund check. The taxpayer's acceptance of a refund
check from the taxing authority or political subdivision shall not
prejudice any right of the taxpayer to claim any additional overpayment
and interest thereon. Tender of a refund check by the local government
shall be deemed to be acceptance of the check by the taxpayer for
purposes of this Division (D).
(E)
DATE OF OVERPAYMENT
(1)
(2)
(3)
(4)
(5)
DATE OF RESOLUTION
(1)
(2)
(a)
(b)
Definitions. For the purpose of this section, the following definitions
shall apply unless the context clearly indicates or requires a different
meaning.
The later of the date paid or the date the tax is deemed
to have been overpaid as follows:
Any tax actually deducted and withheld at the source shall be
deemed to have been overpaid on the last day for filing the report
for the tax period, determined without regard to any extension of
time for filing;
Any amount overpaid as estimated tax for the tax period shall
be deemed to have been overpaid on the last day for filing the report
for the tax period, determined without regard to any extension of
time for filing;
An overpayment made before the last day prescribed for payment
shall be deemed to have been paid on the last day;
Any amount claimed to be overpaid with respect to which a lawful
administrative review or appellate procedure is initiated shall be
deemed to have been overpaid 60 days following the date of initiation
of the review or procedure; and
Any amount shown not to be due on an amended income or earned
income and net profits tax return shall be deemed to have been overpaid
60 days following the date of filing of the amended income tax return.
The date the overpayment is refunded or credited as follows:
For a cash refund, a date preceding the date of the refund check
by not more that 30 days;
For a credit for an overpayment:
The date of the taxing authority's notice to the taxpayer
of the determination of the credit; or
The due date for payment of the eligible tax against which the
credit is applied, whichever first occurs. For a cash refund of a
previously determined credit, interest shall be paid on the amount
of the credit from a date 90 days after the filing of a request to
convert the credit to a cash refund to a date preceding the date of
the refund check by not more than 30 days whether or not the refund
check is accepted by the taxpayer after tender.
[Ord. 689, passed 8-2-2004]
(A)
Errors and delays. The purpose of this provision is to provide, in
the discretion of the taxing authority, a mechanism to abate (i.e.,
reduce) interest and/or penalties where an underpayment is the result
of an error or delay in performance by a representative of the taxing
authority. Accordingly, in the case of any underpayment, the taxing
authority, in its discretion, may offer to abate all or any part of
the interest relating to an eligible tax for any period for any one
or all of the following reasons.
(1)
Any underpayment of an eligible tax finally determined to be
due, which is attributable in whole or in part to any error or delay
by the taxing authority in the performance of a ministerial act. For
purposes of this Division (A)(1), an error or delay shall be taken
into account only if no significant aspect of the error or delay can
be attributed to the taxpayer and after the taxing authority has contacted
the taxpayer in writing with respect to the underpayment of tax finally
determined to be due or payable.
(2)
Any payment of an eligible tax to the extent that any error
or delay in the payment is attributable to an officer, employee or
agent of the taxing authority being erroneous or dilatory in performance
of a ministerial act. The taxing authority shall determine what constitutes
timely performance of ministerial acts performed under Division (A)
hereof.
(B)
Abatement of any penalty or excess interest due to erroneous written
advice by the taxing authority.
(1)
The taxing authority shall abate any portion of any penalty
or excess interest attributable to erroneous advice furnished to the
taxpayer in writing by an officer, employee or agent of the taxing
authority acting in the officer's, employees or agent's
official capacity if:
(a)
The written advice was reasonably relied upon by the taxpayer
and was in response to a specific written request of the taxpayer;
and
(b)
The portion of the penalty or addition to tax or excess interest
did not result from a failure by the taxpayer to provide adequate
or accurate information to the taxing authority.
(2)
Notwithstanding the foregoing, it shall be in the sole discretion
of the taxing authority whether or not to provide written tax advice
to a taxpayer. Taxpayers shall not have any right to compel the taxing
authority to provide written tax advice.
[Ord. 689, passed 8-2-2004]
Unless otherwise specified by the taxpayer, all voluntary payments
of an eligible tax shall be prioritized by the taxing authority in
the following order:
[Ord. 689, passed 8-2-2004]
The taxing authority has the discretion to enter into written
agreements with any taxpayer under which the taxpayer is allowed to
satisfy liability for tax in installment payments if the taxing authority
determines that the installment agreement will facilitate collection.
(A)
Extent to which installment agreements remain in effect.
(1)
Except as otherwise provided in this Division (A), any installment
agreement entered into by the taxing authority under this section
shall remain in effect for the term of the agreement.
(2)
The taxing authority may terminate any prior installment agreement
entered into under this section if:
(a)
Information which the taxpayer provided to the taxing authority
prior to the date of the installment agreement was inaccurate, false,
erroneous or incomplete in any manner, determined in the reasonable
discretion of the taxing authority; or
(b)
The taxing authority reasonably believes and has determined
that collection of the eligible tax under the installment agreement
is in jeopardy.
(3)
If the taxing authority finds that the financial condition of
the taxpayer has significantly changed, the taxing authority may unilaterally
alter, modify or terminate the installment agreement, but only if
the following conditions are satisfied:
(a)
The taxing authority provides a notice of its findings to the
taxpayer no later than 30 days prior to the date of change of the
installment agreement; and
(b)
The notice given by the taxing authority to the taxpayer provides
the reasons why the taxing authority believes that a significant change,
justifying a change to the installment agreement, has occurred.
(4)
The taxing authority may unilaterally and without notification
alter, modify or terminate an installment agreement entered into by
the taxing authority under this section if the taxpayer fails to do
any of the following:
(5)
No administrative appeal is permitted in the event of an alteration,
modification or termination of an installment agreement. However,
an appeal may be made to the Court of Common Pleas of this county.
(B)
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 taxing authority.
[Ord. 689, passed 8-2-2004]
(A)
Any information obtained by the taxing authority or Appeals Board,
or any of their respective officers, agents, legal counsel, financial
accountants or employees as a result of any audit, assessment, return,
report, investigation, hearing, appeal or verification of a taxpayer
shall be confidential tax information. It shall be unlawful, except
for official purposes or as provided by law, for such persons to:
(1)
Divulge or make known in any manner any confidential information
obtained through any audit, return, assessment, investigation, report,
appeal, hearing or verification of a taxpayer to any person other
than the taxpayer or the taxpayer's authorized representative;
(2)
Permit confidential tax information or any book containing any
abstract or particulars thereof to be seen or examined by any person
other than the taxpayer or the taxpayer's authorized representative;
and
(3)
Print, publish or make known in any manner any confidential
tax information of a taxpayer.
(B)
An offense under this section is a misdemeanor of the third degree
and, upon conviction thereof, a fine of not more the $2,500 and costs,
or a term of imprisonment for not more than one year, or both, may
be imposed on the offender. If the offender is an officer or employee
of the taxing authority or the Appeals Board, the officer or employee
shall be dismissed from office or discharged from employment.
[Ord. 689, passed 8-2-2004]
If after the decision of an appeal, or if no appeal is requested
by a taxpayer, the taxing authority 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 § 899.13, the taxing authority may enter
into a written installment agreement with the taxpayer if the taxing
authority determines that an installment agreement will facilitate
collection. The taxing authority also reserves the right to seek criminal
prosecution of a taxpayer in appropriate circumstances.
[Ord. 689, passed 8-2-2004]
Every taxpayer is obligated to pay all taxes levied by the Borough
to which the taxpayer is subject. When taxes are not paid or the Borough,
or its designated tax collector, have questions about whether a taxpayer
has fulfilled all tax obligations, relating to the filing of tax returns,
the payment of taxes due and/or any other matter relating to taxpayer
compliance with any applicable tax ordinance, the Borough has legal
rights to enforce taxpayer obligations. In conjunction with taxpayer
obligations and the Borough's rights, the Commonwealth has enacted
a Local Taxpayer Bill of Rights which grants legal rights to taxpayers
and creates obligations for the Borough so that equity and fairness
control how certain eligible taxes are collected. This disclosure
statement sets forth your rights as a taxpayer in connection with
any audit, examination, appeal or refund claim of taxes for the Borough
and any enforcement or collection actions taken by the taxing authority
on behalf of the Borough.
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APPLICABILITY/ELIGIBLE TAXES
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This Disclosure Statement applies to eligible taxes levied by
the Borough. For this purpose, eligible taxes include any tax levied
by the Borough other than real estate tax. This Disclosure Statement
does not apply to real estate taxes. The specific eligible taxes which
may, from time to time, be levied by the Borough include the following:
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1.
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Per Capita
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2.
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Occupational Privilege Tax
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3.
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Earned Income
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4.
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Business Privilege
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5.
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Real Estate Transfer Tax
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Unless expressly provided in the Local Taxpayers Bill of Rights,
the failure of any Borough representative to comply with any of the
provisions of this Disclosure Statement, related regulations or the
Local Taxpayers Bill of Rights will not excuse the taxpayer from paying
the taxes owed.
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AUDIT/OR EXAMINATIONS
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If we contact you about your tax return or payment of any eligible
taxes, we will send you a letter with either a request for more information
or a reason why we believe a change to your return or taxes may be
needed. If we request information, you will have 30 calender days
from the date of mailing to respond. Reasonable extensions of such
time will be granted upon application for good cause. We will notify
you of the procedures to obtain an extension with our initial request
for tax information. Our initial inquiry may include taxes required
to be paid or tax returns required to be filed no more than three
years prior to the mailing date of our notice. If you give us the
requested information or provide an explanation, we may or may not
agree with you. If we do not agree with you, we will explain in writing
our reasons for asserting that you owe us tax (which we call "an underpayment").
Our explanation will include: (1) the tax period or periods for which
the underpayment is asserted; (2) the amount of the underpayment detailed
by tax period; (3) the legal basis upon which we have relied to determine
that an underpayment exists; and (4) an itemization of the revisions
made by us to your return or report that results in our decision that
an underpayment exists. If you agree with our changes, you should
pay the additional tax.
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Request for Prior Year Returns
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•
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An initial request may cover only taxes required to be paid
or tax returns required to be filed no more than three years prior
to the mailing date of the request.
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•
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The Borough, or its designated collection agent, will notify
the taxpayer of the procedures to obtain an extension in its initial
request for tax information.
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•
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The Borough, or its designated collection agent, may make a
subsequent request relating to other taxes or returns if, after the
initial request, it is determined that the taxpayer failed to file
a tax return, under reported income, or failed to pay a tax for one
or more of the tax periods covered by the initial request.
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Use of Federal or State Tax Information
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•
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The Borough, or its designated collection agent, may require
a taxpayer to provide copies of federal tax returns if the information
is reasonably necessary for enforcement or collection of a tax and
the information is not readily available from the Pennsylvania Department
of Revenue or other sources.
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APPEALS OF DECISIONS
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If we notify you that you owe more tax (what we call an "assessment")
and you do not agree with our decision, you may appeal or seek review
by filing a Petition for Reassessment within 90 days of the date of
the mailing of the assessment notice. The Petition must be in our
hands or postmarked by the U.S. Postal Service within this 90 day
period. Receipts from other carriers (such as Federal Express) are
not accepted as proof of delivery.
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Your Petition must explain the legal basis for your position
and include all supporting documents. For your convenience, a form
for submission of a Petition is available at the Borough of Brookhaven
at 2 Cambridge Road, Brookhaven, PA. Your Petition must be sent to
the attention of the Board of Appeals at the following address: 2
Cambridge Road, Brookhaven, PA. After your Petition is received, we
will notify you of your hearing date, if you requested a hearing.
A decision by the Board of Appeals will be made within 60 days of
the date your complete and accurate Petition is received. If you do
not agree with the decision of the Board of Appeals, you may appeal
to the Court of Common Pleas of Delaware County. You must file your
appeal within 30 days after notice of the decision of the Board of
Appeals.
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REFUNDS
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A taxpayer may file a written request with the Borough, or its
designated collection agent, for refund or credit. The filing of a
written request will not preclude a taxpayer from later filing a tax
appeal petition as discussed below. The request must be made within
three years of the due date for filing the return or one year after
payment of the tax, whichever is later. If no return is required,
the request must be made within three years after the payment due
date, or within one year after payment, whichever is later. A tax
return filed by the taxpayer showing a tax overpayment will be considered
a written request for a cash refund unless the return indicates otherwise.
If the taxpayer pays a tax as a result of receiving a notice of underpayment,
the taxpayer must file a written request for a refund within one year
of the payment date. Subject to certain exceptions, the Borough, or
its designated collection agent, will pay interest, at a rate determined
pursuant to state law, from the date of overpayment until the date
of the resolution. If your Refund Claim is denied, you may file a
Petition contesting the denial of the refund. Any Petition must be
filed within the same time limits that apply for a Refund Claim. Alternatively,
you may file a Petition for a refund without first filing a Refund
Claim. A hearing date will be set after your Petition is received
and a decision by the Board of Appeals will be made within 60 days
of the date your complete and accurate application is received. The
Appeals Petition form must be used to request a review of a Refund
Claim denial. Your Petition must be mailed or delivered to the attention
of the Board of Appeals at the following address; 2 Cambridge Road,
Brookhaven, PA 19015.
| ||
|
ENFORCEMENT PROCEDURES
| ||
|
Once it has been determined that you owe a tax, we will take
all actions we are legally permitted to take to enforce our claim.
Such action may include obtaining additional information from you,
auditing your records, entering into a settlement with you of the
disputed amount of the tax, or obtaining liens on your property, wage
attachments, levies, and seizures and sales of your property in appropriate
circumstances. We may enter into a written agreement with you for
payment of the tax in installments if we believe that such an agreement
will facilitate collection. We may also impose interest and applicable
penalties on the tax you owe, and may seek criminal prosecution of
you in appropriate circumstances.
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|
TAX INFORMATION CONFIDENTIALITY
| ||
|
Information gained by the Borough or its designated collection
agent as the result of any audit, return, report, investigation, hearing,
appeal or verification shall be confidential. However, confidentiality
will not preclude disclosure for official purposes, whether in connection
with legal proceedings or otherwise, and will not preclude disclosure
to the extent required by any applicable law.
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|
TAXPAYER COMPLAINTS
| ||
|
If a taxpayer has a complaint about any action relating to taxes
in question, complaints should be directed to the Chairperson of the
Borough Council at 2 Cambridge Road, Brookhaven, PA or any other person
as may be designated by the Borough Council to facilitate resolution
of the complaint by working with the appropriate Borough personnel
and/or Board of Appeals.
| ||
[Ord. 689, passed 8-2-2004]
|
INSTRUCTIONS: This form is to be used by taxpayers
appealing an assessment of tax by the Taxing Authority or an appeal
of a denial of a claim for refund by the Taxing Authority. Please
complete Petition using blue or black ink, or type Petition. Attach
a copy of the Assessment Notice being appealed, or if seeking a refund,
proof that such tax was paid. Mail the Petition to the Borough of
Brookhaven, 2 Cambridge Road, Brookhaven, Pa 19105. Petitions appealing
an Assessment Notice must be received by the Board of Appeals or Borough
within 90 days of the date of the Assessment Notice. Petitions for
refunds must be received by the Board of Appeals or Borough within
the later of: (a) three years of the due date for filing the return
or (b) one year after actual payment of the tax. Petitions filed via
U.S. Postal Service are considered filed as of the postmark date.
Petitions filed via any other method are considered filed on the date
received. Answer all questions below as completely as possible. If
an item is not applicable, enter "N/A."
| |||
|
SECTION A: TAXPAYER INFORMATION
| |||
|
| |||
|
Last Name
|
First Name
|
Middle Initial
| |
|
| |||
|
Street Address
| |||
|
| |||
|
City
|
State
|
County
|
Zip Code
|
|
Phone Number:
| |||
|
Fax Number:
| |||
|
| |||
|
Previous Street Address (if applicable)
| |||
|
| |||
|
City
|
State
|
County
|
Zip Code
|
|
Social Security No:
| |||
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Account No:
| |||
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Taxpayer Identification No:
| |||
|
SECTION B: TAX INFORMATION
| |||
|
Type of Tax:
| |||
|
Amount of Refund Claim:
| |||
|
Tax Year:
| |||
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Quarter:
| |||
|
School District:
| |||
|
Borough:
| |||
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Township:
| |||
|
City:
| |||
|
Town:
| |||
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County:
| |||
|
SECTION C: REPRESENTATIVE INFORMATION
| |||
|
COMPLETE INFORMATION FOR REPRESENTATIVE (if applicable)
| |||
|
Send all copies of Correspondence to: _____ Representative
| |||
|
Last Name
|
First Name
|
Middle Initial
| |
|
Is Representative an: _____Attorney
|
_____Other Tax Advisor
| ||
|
_____Certified Public Account _____Other Accountant
| |||
|
| |||
|
Business Name
| |||
|
| |||
|
Street Address
| |||
|
| |||
|
City
|
State
|
County
|
Zip Code
|
|
Phone Number:
| |||
|
Fax Number:
| |||
|
SECTION D: HEARING REQUEST
| |||
|
_____Hearing Requested (Check if Taxpayer desires a hearing
in person)
| |||
|
_____Hearing Requested Based on Petition and Record (No hearing
will be conducted in person)
| |||
|
(if choice is not indicated, hearing will be conducted based
on Petition and Record and without a hearing in person)
| |||
|
SECTION E: RELIEF REQUESTED & ARGUMENTS
| |||
|
Explain the relief requested:
| |||
|
| |||
|
| |||
|
| |||
|
| |||
|
| |||
|
| |||
|
Explain in detail why the relief requested above should be granted.
Attach additional pages if necessary. Enclose copies of any documents
you feel will support your arguments. Petitions for refund must be
accompanied by proof of payment of the tax.
| |||
|
| |||
|
| |||
|
| |||
|
| |||
|
| |||
|
| |||
|
SECTION F: SIGNATURE
| |||
|
All Petitions must be signed by Petitioner or an authorized
representative. If signed by an authorized representative, written
authorization for the representative to sign on Petition's behalf
must accompany the Petition.
| |||
|
Under penalties prescribed by law, I hereby certify that this
Petition has been examined by me and that to the best of my knowledge,
information and belief, the facts contained in the Petition are true
and correct.
| |||
|
Signature:
| |||
|
Print Name:
| |||
|
Title:
| |||
|
Date:
| |||
[Ord. 689, passed 8-2-2004]
The Local Taxpayer Bill of Rights requires the adoption of regulations
concerning the form and content of petitions, as well as practice
and procedure for tax appeal petitions. This document contains those
regulations required by the Bill of Rights. In addition, the Borough
has published a Disclosure Statement as required by the Bill of Rights.
|
APPLICABILITY/ELIGIBLE TAXES
| |
|
These regulations apply to eligible taxes as may be levied from
time to time by the Borough. For this purpose, eligible taxes include
any tax other than the real estate tax. Specific eligible taxes levied
by the Borough are:
| |
|
1.
|
Per Capita
|
|
2.
|
Occupational Privilege Tax
|
|
3.
|
Earned Income
|
|
4.
|
Business Privilege
|
|
5.
|
Real Estate Transfer Tax
|
|
TAX APPEAL PETITIONS
| |
|
Filing
| |
|
•
|
As explained more fully in the Disclosure Statement, petitions
should be filed with the Borough.
|
|
•
|
Petitions must be filed within the time limits explained in
the Disclosure Statement. Petitions received by the Borough are considered
timely if received by the required date or if mailed and postmarked
by the United States Postal Service on or before the required date.
|
|
•
|
The burden is on the taxpayer to present evidence sufficient
to prove that the petition was timely filed.
|
|
Contents
| |
|
•
|
Petitions must be in writing, signed by the taxpayer(s) (if
the taxpayer is an entity, a partner or officer must sign) and must
contain:
|
|
•
|
Taxpayer's name, address, social security number, and work
and home telephone numbers.
|
|
•
|
A statement of when the taxpayer first established domicile
within the Borough.
|
|
•
|
If taxpayer is represented by an attorney, accountant or other
qualified individual, as explained below, the name, address and telephone
number of the representative.
|
|
•
|
Designation of the eligible tax and/or penalty and interest
to which the petition relates, including the year or other period
and tax amount. A copy of any tax bill, refund request denial, or
other essential documents relating to the petition shall be attached.
|
|
•
|
Taxpayer's license number, account number, employer identification
number, or other additional identifying designation.
|
|
•
|
A detailed statement in separate numbered paragraphs of the
reasons requiring a refund, or the objections to the assessment or
notice of underpayment being appealed, and the facts supporting such
reasons or objections.
|
|
•
|
Copies of local and federal tax returns for the three years
prior to the year of tax being challenged.
|
|
•
|
A statement specifying the relief requested by the taxpayer.
|
|
•
|
A statement whether or not a hearing is requested.
|
|
•
|
A statement certifying that the facts contained in the petition
are true and correct to the taxpayer's knowledge and belief,
and that the petition is not filed for purposes of delay.
|
|
Incomplete Petitions
| |
|
If the petition fails to satisfy the above requirements, the
Board of Appeals may request the taxpayer to submit the missing information
or may make a decision based on the information in the petition. If
additional information is requested, the taxpayer's failure to
submit the requested additional information within 30 days of the
date of the request shall result in dismissal of the petition.
| |
|
TAX APPEAL PETITION PRACTICE AND PROCEDURE
| |
|
General
| |
|
Practice and procedure before the Borough relating to tax appeal
petitions is not governed by the Local Agency Law.
| |
|
Representation
| |
|
•
|
A taxpayer or an officer or partner of an entity taxpayer may
file a petition and appear at any hearing, or may be represented by
a person possessing appropriate education, training or experience
to represent taxpayers in tax appeals. There is no requirement that
a taxpayer be represented by an attorney or certified public accountant.
A taxpayer's representative must be authorized as a representative
in the petition signed by the taxpayer will be accepted as authorization
for representation.
|
|
•
|
A notice or other written communication from the Borough to
the taxpayer may be given to the taxpayer's authorized representative,
and any such notice or other communication shall have the same effect
as if given to the taxpayer directly. Action taken by taxpayer's
authorized representative shall have the same force and effect as
if taken by the taxpayer.
|
|
Burden of Proof
| |
|
The taxpayer has the burden of proof on all issues.
| |
|
Hearings
| |
|
•
|
Waiver. If a taxpayer does not request a hearing on the petition,
the taxpayer will be deemed to have waived any right to a hearing
and to have requested that the Board of Appeals decide the taxpayer's
case solely based on the petition. If the taxpayer does not request
a hearing, or the Board of Appeals decides the taxpayer has no right
to a hearing, the Board of Appeals will decide in its discretion whether
a hearing is required.
|
|
•
|
Notice of Hearing. If the Board of Appeals schedules a hearing,
reasonable notice will be given to the taxpayer in writing specifying
the date, time and place.
|
|
•
|
Continuances. The Board of Appeals may grant a reasonable request
for a continuance of a scheduled hearing. The request shall be made
in writing, shall state the reasons for the requested continuance,
and shall be received by the Board of Appeals at least 5 days prior
to the scheduled hearing.
|
|
•
|
Board of Appeals. The Borough shall, from time to time, designate
the persons who shall preside at hearings required hereunder.
|
|
•
|
Transcripts or Recordings. Transcripts or recordings of a hearing
are not required, but may be made at the discretion of the Board of
Appeals.
|
|
•
|
Authority of Board of Appeals. The Board of Appeals has authority
to:
|
|
1.
|
Regulate the conduct of hearings, including the scheduling,
recessing, reconvening and adjournment hearings, and all acts proper
for the efficient conduct of hearings.
|
|
2.
|
Delegate scheduling hearings to any Borough employee.
|
|
3.
|
Administer oaths and affirmations.
|
|
4.
|
Receive evidence.
|
|
5.
|
Require production of books, records, documents and other data
pertinent to the issues.
|
|
•
|
Evidence. Hearings need not adhere to the technical rules of
evidence. In cases involving issues of fact, oral testimony shall
be under oath or affirmation. At the discretion of the Board of Appeals,
depositions or affidavits may be received in lieu of oral testimony
if the actual presence of a witness is not feasible.
|
|
Decision
| |
|
The Board of Appeals's final decision will be in writing
and signed by the Board of Appeals.
| |
[Ord. 689, passed 8-2-2004]
|
I.
|
FORM AND CONTENT OF THE REFUND CLAIM.
| |
|
A.
|
The Initial Refund Claim must include the following information:
| |
|
1.
|
Taxpayer's name, address, phone number and contact person
(if any);
| |
|
2.
|
Taxpayer's social security number, account number or taxpayer
identification number;
| |
|
3.
|
Type of tax;
| |
|
4.
|
Tax year and/or quarter;
| |
|
5.
|
School district and/or Borough, township or city;
| |
|
6.
|
Name, address and phone number of authorized representative
(if any);
| |
|
7.
|
Taxpayer's explanation and argument(s) in support of the
Refund Claim; and
| |
|
8.
|
Signature of taxpayer.
| |
|
II.
|
DEADLINES FOR FILING.
| |
|
A.
|
Refund Claims.
| |
|
If taxpayer determines that he or she has paid a tax to which
he or she is not subject, or has overpaid a tax, a Refund Claim for
such tax must be filed with the Taxing Authority within the following
time limits:
| ||
|
1.
|
Refund Claims shall be filed within three years after the due
date for filing the report or return, as extended or one year after
the actual payment of the tax, whichever is later; and
| |
|
2.
|
If no report or return is required, the Refund Claim shall be
filed within three years after the due date for payment of the tax
to be refunded or within one year after actual payment, whichever
is later.
| |
|
B.
|
Timely Filing.
| |
|
A Refund Claim is timely filed if the letter transmitting the
Refund Claim is postmarked by the United States Postal Service on
or before the final day on which the Refund Claim is required to be
filed.
| ||
|
C.
|
Mailing Address.
| |
|
Refund Claims should be mailed to the following address:
| ||
|
Borough of Brookhaven
| ||
|
Attention:
| ||
|
2 Cambridge Road
| ||
|
Brookhaven, PA 19015
| ||
[Ord. 689, passed 8-2-2004]
|
INSTRUCTIONS: This form is to be used by taxpayers
seeking an initial claim for refund from the Borough. Taxpayers whose
initial refund claim has been denied and are appealing such denial
must file a Petition for refund with the Appeals Board. Please complete
this form using blue or black ink, or type this form. Attach proof
that the tax for which you are seeking a refund was paid. Mail this
form to the Borough of Brookhaven, 2 Cambridge Road, Brookhaven, PA
19015 (hereinafter the "Taxing Authority"). Refund Claims must be
received by the Taxing Authority within the later of: (a) three years
of the due date for filing the tax return; or (b) one year after actual
payment of the tax. Refund Claims filed via U.S. Postal Service are
considered filed as of the postmark date. Refund Claims filed via
any other method are considered filed on the date received. Answer
all questions below as fully as possible. If an item is not applicable,
enter "N/A."
| |||
|
SECTION A: TAXPAYER INFORMATION
| |||
|
| |||
|
Last Name
|
First Name
|
Middle Initial
| |
|
| |||
|
Street Address
| |||
|
| |||
|
City
|
State
|
County
|
Zip Code
|
|
Phone Number:
| |||
|
Fax Number:
| |||
|
Previous Street Address (if applicable)
| |||
|
| |||
|
City
|
State
|
County
|
Zip Code
|
|
Social Security No:
| |||
|
Account No:
| |||
|
Taxpayer Identification No:
| |||
|
SECTION B: TAX INFORMATION
| |||
|
Type of Tax:
| |||
|
Amount of Refund Claim:
| |||
|
Tax Year:
| |||
|
Quarter:
| |||
|
School District:
| |||
|
Borough:
| |||
|
Township:
| |||
|
City:
| |||
|
Town:
| |||
|
County:
| |||
|
SECTION C: REPRESENTATIVE INFORMATION
| |||
|
COMPLETE INFORMATION FOR REPRESENTATIVE (if applicable)
| |||
|
Send all copies of Correspondence to: _____ Representative
| |||
|
| |||
|
Last Name
|
First Name
|
Middle Initial
| |
|
Is Representative an: _____Attorney
|
_____Other Tax Advisor
| ||
|
_____Certified Public Account _____Other Accountant
| |||
|
| |||
|
Business Name
| |||
|
| |||
|
Street Address
| |||
|
| |||
|
City
|
State
|
County
|
Zip Code
|
|
Phone Number:
| |||
|
Fax Number:
| |||
|
SECTION D: EXPLANATION OF REFUND CLAIM & ARGUMENTS
| |||
|
Explain in detail why the Refund Claim requested above should
be granted. Attach additional pages if necessary. Enclose copies of
any documents you feel will support your arguments. Refund Claims
must be accompanied by proof of payment of the tax.
| |||
|
| |||
|
| |||
|
| |||
|
| |||
|
| |||
|
| |||
|
SECTION E: SIGNATURE
| |||
|
All Refund Claims must be signed by the taxpayer and be accompanied
by the following penalty of perjury statement.
| |||
|
Under penalties prescribed by law, I hereby certify that this
Refund Claim has been examined by me and that to the best of my knowledge,
information and belief, the facts contained in the Refund Claim are
true and correct.
| |||
|
Signature:
| |||
|
Print Name:
| |||
|
Title:
| |||
|
Date:
| |||
[Ord. 689, passed 8-2-2004; Utilities and Public Services Code]
This Notice explains certain rights you have with respect for
information. You should read this Notice carefully, as your rights
may expire if you do not follow the instructions within prescribed
time periods.
|
Under Pennsylvania Law (53 P.S. § 8424, Act 50 of
1998) you have 30 calendar days from the mailing date of this information
request to respond by:
| |
|
1.
|
Providing the Borough or its designated collection agent with
the requested information; or
|
|
2.
|
Requesting an extension of time in which to provide the requested
information. If you need an extension, send a written request specifying
the reasons for the extension and facts supporting those reasons to
the following address:
|
|
Borough of Brookhaven
| |
|
2 Cambridge Road
| |
|
P.O. Box 148
| |
|
Brookhaven, PA 19405
| |
|
Reasonable time extensions will be granted for good cause. Absent
extraordinary circumstances, we will grant no longer than a 30-day
extension of time. The Borough will notify you in writing of whether
a time extension has been granted and, if granted, the amount of time
granted. If your request is denied, the Borough will inform you of
the basis for its denial and that you must immediately provide the
requested information.
| |
