[Adopted 12-15-2020 by Ord. No. 2020-06]
The applicable provisions of the Open Space Lands Acquisition and Preservation Act (32 P.S. § 5001 et seq.), as hereafter amended, supplemented, modified, or reenacted by the General Assembly of Pennsylvania, and the Local Tax Enabling Act (53 P.S. § 6924.101 et seq.), as hereafter amended, supplemented, modified, or reenacted by the General Assembly of Pennsylvania, are incorporated herein by reference thereto, except as and where hereinafter specifically provided otherwise.
A. 
A tax for the purpose of purchasing interest in real property for the purpose of securing open space, pursuant to the Open Space Lands Act,[1] of 5/100 of 1% is hereby imposed on:
(1) 
Salaries, wages, commissions and other compensation earned or paid on or after January 1, 2021, by residents of Lower Frederick Township; and
(2) 
The net profits earned on or after January 1, 2021, of businesses, professions or other activities conducted by such residents.
[1]
Editor's Note: See 32 P.S. § 5001 et seq.
B. 
The tax levied under Subsection A(1) of this section shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on their behalf to any person who is employed by or renders services to them. The tax levied under Subsection A(2) 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 an association with some other person or persons.
A. 
Every taxpayer whose net profits are subject to the tax imposed by this article shall file a declaration of their net profits for the current year and shall pay the tax due thereon in annual installments, all as provided in the Local Tax Enabling Act, or estimated net profits for the current year and shall pay the tax due thereon in quarterly installments, all as provided in the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
B. 
Every taxpayer whose earnings are subject to the tax imposed by this article shall make and file final returns to the Officer the balance of the tax due, as provided in the Local Tax Enabling Act.
C. 
Every taxpayer whose earnings are not subject to collection at the source shall 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 the Local Tax Enabling Act.
D. 
The Officer is hereby authorized to provide by regulation, subject to the approval of the Lower Frederick Township 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 article, is such salary, wages, or commissions.
Every employer having an office, factory, workshop, branch, warehouse, or other place of business within Lower Frederick Township 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 article on the earned income of their 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 the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The Earned Income Tax Officer shall be the same person or entity appointed by the Board of Supervisors of Lower Frederick Township and/or Montgomery County to collect the Township's existing general revenue earned income tax.
If for any reason the tax is not paid when due, interest and an additional penalty shall be imposed on the amount of the unpaid tax for each month or fraction thereof which the tax remains unpaid in accordance with the Local Tax Enabling Act.[1] Where suit is brought for recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection, interest, and penalties.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
Any taxpayer who fails, neglects or refuses to make any declaration or return required by this article; any employer who fails, neglects, or refuses to register, keep, or supply records or returns required by the Local Tax Enabling Act[1] or to pay the income tax deducted from employees; or fails, neglects, or refuses to deduct or withhold the income tax from employees; any taxpayer or employer who refuses to permit the Tax Officer appointed by a tax collection committee or an employee or agent of the Tax Officer to examine books, records, and papers; and any taxpayer or employer who knowingly makes any incomplete, false, or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of income in order to avoid the payment of income taxes shall, upon conviction thereof, be sentenced to pay a fine of not more than $2,500 for each offense and reasonable costs, and in default of payment of said fine and costs, to imprisonment for not more than six months.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
B. 
Any employer required under this article to collect, account for, and distribute income taxes who willfully fails to collect or truthfully account for and distribute income taxes, commits a misdemeanor and shall, upon conviction, be sentenced to pay a fine not exceeding $25,000 or to imprisonment not exceeding two years, or both.
C. 
The penalties imposed under this section shall be in addition to any other costs and penalties imposed by this article or the Local Tax Enabling Act.
D. 
The failure of any person to obtain forms required for making the declaration or returns required by this article shall not excuse the person from making the declaration or return.
All ordinances or parts of ordinances which are inconsistent herewith are hereby repealed, except that this article shall be construed as a supplement to the existing article[1] of Lower Frederick Township proposing an additional earned income tax for open space purposes.
[1]
Editor's Note: See Art. I, Earned Income and Net Profits Tax.
If any sentence, clause, section or part of this article is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, sections, or parts of this article. It is hereby declared as the intent of the Board of Supervisors of Lower Frederick Township that this article would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included therein.
This article shall become effective January 1, 2021, and it shall continue on a calendar year basis, thereafter, without annual reenactment.