The provisions of the Open Space Land Act, Act No. 153 of 1996, P.L. 994, found at 32 P.S. 5001 et seq., as amended, supplemented, modified or reenacted by reference hereto. Additionally, the provisions of Section 6913 of the Local Tax Enabling Act, P.L. 127, No. 511, enacted December 31, 1965, found at 53 P.S. 6901 et seq., as amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania, are incorporated herein by reference thereto.
[Adopted 2-3-1987 as Ch. 24, Part 1, of the 1987 Code; amended in its entirety 7-18-2006 by Ord. No. 155]
A.
A tax for the purpose of acquiring interests in real property in order to secure open space pursuant to the Open Space Lands Act, Act No. 153 of 1996, enacted December 18, 1996, P.L. 994, found at 32 P.S. 5001 et seq., of 0.25% is hereby imposed, levied and assessed upon the following:
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 association with some other person or persons.
A.
Every taxpayer whose net profits are subject to the tax imposed by this Ordinance 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 Section 6913 III A(1)(i) of the Local Tax Enabling Act, or estimated net profits for the current year and pay the tax due thereon in quarterly installments, all as provided in Section 6913 III A(1)(ii) of the Local Tax Enabling Act.
B.
Every taxpayer whose earnings are subject to the tax imposed by this Ordinance shall make and file final returns and pay to the Income Tax Officer the balance of the tax due, as provided in Section 6913 III B of the Local Tax Enabling Act.
C.
Every taxpayer whose earnings are not subject to collection at the source, shall file with the Income Tax Officer quarterly returns and shall pay quarter-annually the amount of tax shown a due on such returns, all as provided in Section 6913 III B(2) of the Local Tax Enabling Act.
D.
The Income Tax Officer is hereby authorized to provide by regulation, subject to the approval of the Paradise Township Board of Supervisors, that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from salaries, wages or commissions of any employee, and paid by them to the Income Tax Officer shall be accepted as the return required of any employee whose sole income, subject to the tax or taxes under this Ordinance, is such salary, wages or commissions.
Every employer having an office, factory, workshop, branch, warehouse, or other place of business within Paradise Township who employs one or more persons, other than domestic servants, for a salary, wage, commission or other compensation, shall register with the Income Tax Officer, deduct the tax imposed by this Ordinance on the earned income of their employee or employees, and shall make and file quarterly returns and final returns and pay quarterly to the Income Tax Officer the amount of taxes deducted, all as provided in Section 6913 IV of the Local Tax Enabling Act.
The Income Tax Officer shall be the same person or corporation appointed by the Board of Supervisors of Paradise Township to collect the existing general revenue earned income tax.
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 0.50% of the amount of the unpaid tax for each month or fraction thereof which the tax remains unpaid, shall be added and collected. Where suit is brought for recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
A.
Any person who fails, neglects or refuses to make any declaration or return required by this Ordinance, any employer who fails, neglects or refuses to register or to pay the tax deducted from their employees, or fails, neglects or refuses to deduct or withhold the tax from their employees, any person who refuses to permit the Income Tax Officer or any agent designated by the Officer to examine their 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 their net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by this Ordinance, shall upon conviction thereof before any District Justice or court of competent jurisdiction, be sentenced to pay a fine of not more than $500 or each offense, and costs, and in default of payment, to be imprisoned for a period not to exceed 30 days.
B.
Any person who divulges any information that is confidential under the provisions of this Ordinance, or the Local Tax Enabling Act, shall, upon conviction thereof, before any District Justice or court of competent jurisdiction, be sentenced to pay a fine of not more than $500 for each offense, and costs, and in default of payment, to be imprisoned for a period not exceeding 30 days.
C.
The penalties imposed under this section shall be in addition to any other penalty imposed by any other Section of this or any other Ordinance.
D.
The failure of any person to receive or procure forms required for making declaration or returns required by this Ordinance shall not excuse them from making such declaration or return.
All Ordinances or parts of Ordinances which are inconsistent herewith are hereby repealed.
A.
The provisions of this ordinance are severable. If any sentence, clause, section or part of this Ordinance is for any reason found to be illegal, invalid, or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision, and such decision or holding of the court shall not affect or impair the validity of the remaining provisions, sentences, clauses, sections, or parts of this Ordinance.
B.
It is hereby declared as the intent of the Board of Supervisors of Paradise Township that this Ordinance would have been adopted had such illegal, invalid, or unconstitutional sentence, clause, section or part thereof not been included therein. Furthermore, it is the intent of this ordinance to supplementary to and not contrary to any laws of the Commonwealth of Pennsylvania or regulations of any of its executive agencies.
This Ordinance and the tax hereby imposed shall become effective on January 1, 2007, and shall continue thereafter with annual reenactment.