[Ord. 21, 5/31/1968]
The following words and phrases when used in this Part shall
have the meanings ascribed to them in this section, except where the
context clearly indicates or requires a different meaning.
ASSOCIATION
A partnership, limited partnership, or any other unincorporated
group of two or more persons.
BUSINESS
An enterprise, activity, profession or any other undertaking
of an unincorporated nature conducted for profit or ordinarily conducted
for profit for profit whether by a person, partnership, association,
or any other entity.
CORPORATION
A corporation or joint stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory, foreign country or dependency.
CURRENT YEAR
The calendar year for which the tax is levied; provided,
however, as used herein “current year” shall during 1968
refer only to the period beginning July 1, 1968, and ending December
31, 1968.
DOMICILE
The place where one lives and has his permanent home and
to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily domicile for domicile is the fixed
place of abode which in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the place in which a man has voluntarily
fixed the habitation of himself and his family, not for a mere special
or limited purpose, but with the present intention of making a permanent
home until some event occurs to induce him to adopt some other permanent
home. In the case of businesses, or associations, the domicile is
that place considered as the center of business affairs and the place
where its functions are discharged.
EARNED INCOME
Salaries, wages, commissions, tips, and other compensation
received by a person or his personal representative for services rendered,
whether directly or through an agent, and whether in cash or in property;
not including, however, wages or compensation paid to persons on active
military service, periodic payments for sickness and disability other
than regular wages received during a period of sickness, disability
or retirement or payments arising under workmen's compensation acts,
occupational disease acts and similar legislation, or payments commonly
recognized as old age benefits, retirement pay or pensions paid to
persons retired from service after reaching a specific age or after
a stated period of employment or payments commonly known as public
assistance, or unemployment compensation payments by any governmental
agency or payments to reimburse expenses or payments made by employers
or labor unions for wage and salary supplemental programs, including,
but' not limited to, programs covering hospitalization sickness, disability
or death, supplemental unemployment benefits, strike benefits, social
security and retirement.
EMPLOYER
A person, partnership, association, corporation, institution,
governmental body, or unit or agency, or any other entity employing
one or more persons for a salary, wage, commission or other compensation.
GOVERNING BODY
The Supervisors of Smithfield Township, Monroe County, Pennsylvania.
INCOME TAX OFFICER OR OFFICER
Person, public employee or private agency designated by Governing
Body to collect and administer the tax on earned income and net profits.
NET PROFITS
The new income from the operation of a business, profession,
or other activity, except corporations, after provision for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis in accordance with the accounting system used
in such business, profession, or other activity, but without deduction
of taxes based on income.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside the taxing district.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district.
TAXPAYER
A person, partnership, association, or any other entity required
hereunder to file a return of earned income or net profits, or to
pay a tax thereon.
[Ord. 21, 5/31/1968]
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 0.5% 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. 21, 5/31/1968; as amended by Ord. 128, 4/26/1994]
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 thereof before any district justice or court of competent
jurisdiction in the county, be sentenced to pay a fine of not more
than $500 for each offense, and costs and, in default of payment of
said fine and costs to be imprisoned for a period not exceeding 30
days. Each day that a violation of this Part continues shall constitute
a separate offense.
2. Any person
who divulges any information, which is confidential under the provisions
of this Part shall upon conviction thereof before any district justice
or court or competent jurisdiction, be sentenced to pay a fine of
not more than $500 for each offense, and costs, and, in default of
payment of said fines and costs to be imprisoned for a period not
exceeding 30 days. Each day that a violation of this Part continues
shall constitute a separate offense.
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.
[Ord. 21, 5/31/1968]
The officer shall have power in case of the neglect of refusal
of any person, copartnership, or association, to make payment of the
amount of any tax due by him, after two months from the date of the
tax notice, to levy the amount of such tax, any penalty due thereon
and costs, not exceeding costs and charges allowed constables for
similar services, by distress and sale of the goods and chattels of
such delinquent, wherever situate or found, upon giving at least 10
days public notice of such sale, by posting 10 written or printed
notices, and by one advertisement in a newspaper of general circulation
published in the county.
No failure to demand or collect any taxes by distress and sale
of goods and chattels shall invalidate any return made, or lien filed
for nonpayment of taxes, or any sale for the collection of taxes.
[Ord. 21, 5/31/1968; as amended by Ord. 128, 4/26/1994]
The officer shall demand, receive and collect from all corporations,
political subdivisions, associations, companies, firms or individuals,
employing persons, owing delinquent earned income taxes, or whose
spouse owes delinquent earned income taxes, or having in possession
unpaid commissions or earnings belonging to any person or persons
owing delinquent earned income taxes or whose spouse owes delinquent
earned income taxes, upon the presentation of a written notice and
demand certifying that the information contained therein is true and
correct and containing the name of the taxpayer or the spouse thereof
and the amount of tax due. Upon the presentation of such written notice
and demand, it shall be the duty of any such corporation, political
subdivision, association, company, firm or individual to deduct from
the wages commissions or earnings of such individual employees, than
owing or that shall within 60 days thereafter become due, or from
any unpaid commissions or earnings of any such taxpayer in its or
his possession, or that shall within 60 days thereafter become due,
or from any unpaid commissions or earnings of any such taxpayer in
its or his possession, or that shall within 60 days thereafter come
into its or his possession, a sum sufficient to pay the amount of
the delinquent earned income taxes and costs, shown upon the written
notice or demand, and to pay the same to the officer within 60 days
after such notice shall have been given. Such corporation, political
subdivision, association, firm or individual shall be entitled to
deduct from the moneys collected from each employee the costs incurred
from the extra bookkeeping necessary to record such transactions,
not exceeding 2% of the amount of money so collected and paid over
to the officer. Upon the failure of any such corporation, political
subdivision, association, company, firm or individual, to deduct the
amount of such taxes or to pay the same over to the officer less the
cost of bookkeeping involved in such transaction, as herein provided,
within the time required, such corporation, political subdivision,
association, company, firm or individual shall forfeit and pay the
amount of such tax for each such taxpayer whose taxes are not withheld
and paid over, or that are withheld and not paid over together with
a penalty of 10% added thereto, to be recovered by an action of assumpsit
in a suit to be instituted by the officer or by the proper authorities
of the taxing district, as debts of like amount are now by law recoverable
except that such person shall not have the benefit of any stay of
execution or exemption law.