[Adopted 2-25-1999 by Ord. No. 99-4]
With the foregoing recitals[1] deemed an essential part hereof, the City of Hazleton hereby adopts the following Local Taxpayer Bill of Rights, and all exhibits referenced therein.
[1]
Editor's Note: The “foregoing recitals" referred to herein originally read as follows:
"Whereas, the Local Tax Enabling Act (Act 511 of 1965, P.L. 1257) authorizes certain political subdivisions to levy certain eligible local taxes upon taxpayers, as eligible taxes are more specifically defined below; and
"Whereas, Act 50 of 1998 requires the City of Hazleton to enact a Local Taxpayer Bill of Rights and to establish an administrative process to receive and determine taxpayer petitions related to assessment, audits, determination, review or collection of eligible taxes; and"
The following definitions shall apply to the Local Taxpayer Bill of Rights as well as all exhibits attached hereto:
ASSESSMENT
The determination by a local taxing authority of the amount of underpayment by a taxpayer.
ELIGIBLE TAXES
Includes all taxes levied under the Local Tax Enabling Act (Act 511),[1] as well as any per capita, occupation, occupation assessment, occupational privilege, income, gross receipts, privilege, amusement, admissions, earned income or net profits tax. This policy does not apply to real property taxes.
OVERPAYMENT
Any payment of eligible tax which is determined in the manner provided by law not to be legally due.
TAXING AUTHORITY
The City of Hazleton, as well as any officer, agent, agency, clerk, income tax officer, collector, employee or other person whom the City of Hazleton has assigned responsibility for the audit, assessment, determination or administration of an eligible tax.
TAXPAYER
An individual, corporation, partnership or any other entity subject to or claiming exemption from any eligible tax.
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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
Local Taxpayer Bill of Rights Disclosure Statement. The City of Hazleton hereby adopts the disclosure statement attached here to Exhibit A.[1] Any taxpayer contacted regarding an assessment, audit, determination, review or collection of an eligible tax shall simultaneously receive a notice of availability of Local Taxpayer Bill of Rights. The requisite notice of availability is attached hereto as Exhibit B.[2] If a taxpayer requests the Local Taxpayer Bill of Rights Disclosure Statement, a copy shall be mailed to the taxpayer at the City of Hazleton's expense.
[1]
Editor's Note: Exhibit A is on file in the City offices.
[2]
Editor's Note: Exhibit B is on file in the City offices.
B. 
Confidentiality of information. Any information obtained by the City of Hazleton as a result of an audit, return, report, investigation, hearing or verification shall be confidential except as otherwise provided by law, or verification or for official purposes. If an officer, employee or agent of the City of Hazleton divulges in any manner confidential information gained as a result of the foregoing, s/he shall be subject to dismissal from office or discharge from employment.
C. 
Time limits for response to information requests. A taxpayer shall have at least 30 days to respond to a request for information from the City of Hazleton. When the City of Hazleton requests information from a taxpayer it shall simultaneously provide the taxpayer with an information request time extension procedure notice. The form for such notice is attached hereto as Exhibit C.[3] If the taxpayer requests a reasonable extension of time in response to an information request, and states good cause, the request will be granted. The City of Hazleton will not take any action against a taxpayer for the tax year in question until the expiration of the applicable response period, including extensions.
[3]
Editor's Note: Exhibit C is on file in the City offices.
D. 
Tax appeals.
(1) 
Act 50 requires the City of Hazleton to adopt regulations concerning the form and content of petitions, as well as practice and procedure for tax appeal petitions. The required regulations as adopted by the City of Hazleton are attached hereto as Exhibit D.[4]
[4]
Editor's Note: Exhibit D is on file in the City offices.
(2) 
In order to make the determinations on petitions from taxpayers relating to an assessment or refund of an eligible tax, the City of Hazleton adopts the following administrative process: hearing and decision by a hearing officer as provided for in this article.