[Adopted at time of adoption of Code (see
Ch. 28, General Provisions, Art. I)]
The provisions of § 13 of the Local
Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6913,
as hereafter amended, supplemented, modified or reenacted by the General
Assembly of Pennsylvania, are incorporated herein by reference thereto;
except to the extent that options are provided in said § 6913,
this article designates the option selected, and except as and where
hereinafter specifically provided otherwise.
A.
A tax for the general revenue purposes of 0.5% is
hereby imposed on:
B.
Imposition of tax on nonresidents. A tax for the general
revenue purposes of 1% is hereby imposed on:
(1)
Salaries, wages, commissions and other compensation
earned or paid on or after January 1, of any year, by nonresidents
of the Township for work done or services performed or rendered in
the Township.
(2)
Net profits earned on or after January 1 of any year,
of businesses, professions or other activities conducted in the Township
by nonresidents.
C.
The tax levied under Subsections A(1) and B(1) of this section shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to any person who is employed by or renders services to him. The tax levied under Subsections A(2) and B(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 article shall file a declaration of his estimated
net profits for the current year and shall pay the tax due thereon
in quarterly installments, all as provided in § 6913, III(A)
(1)(ii) of the Local Tax Enabling Act.
B.
Every taxpayer whose earnings are subject to the tax
imposed by this article shall make and file final returns and pay
to the officer the balance of the tax due, as provided in § 6913,
III, (B), first paragraph of the Local Tax Enabling Act.
C.
Every taxpayer whose earnings are not subject to collection
at the source, shall make and 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 § 6913, III, (B) (2) of the Local
Tax Enabling Act .
D.
The officer is hereby authorized to provide by regulation,
subject to the approval of the 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 the 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 his
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 § 6913, IV, of the Local Tax
Enabling Act.
The Earned Income Tax Officer shall be selected
from time to time by resolution of, and shall receive such compensation
for his services and expenses as determined from time to time by the
Board of Supervisors. Such officer shall have the powers and duties,
and shall be subject to the penalties as provided in § 6913,
V, VI and VII of the Local Tax Enabling Act.
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 1/2% 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 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 article, 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 article,
shall, upon conviction therefor before any Magisterial District Judge,
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.
B.
Any person who divulges any information which is confidential
under the provisions of this article, shall, upon conviction therefor,
before any Magisterial District Judge, 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
article.
D.
The failure of any person to receive or procure forms
required for making the declaration or returns required by this article
shall not excuse him from making such declaration or return.
