[Adopted 5-25-1966 by Ord. No. 12]
As used in this article, the following terms
shall have the meanings indicated:
A partnership, limited partnership or any other unincorporated
group of two or more persons.
An enterprise, activity, profession or any other undertaking
of an unincorporated nature conducted for profit or ordinarily conducted
for profit, whether by a person, partnership, association or any other
entity.
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.
The calendar year for which the tax is levied.
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.
Salaries, wages, commissions, bonuses, incentive payments,
fees, 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 workers' 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.
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.
The person, public employee or private agency designated
by the Board of Supervisors to collect and administer the tax on earned
income and net profits.
The net income from the operation of a business, profession
or other activity, except corporations, after provision for all costs
add 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.
A person, partnership, association or other entity domiciled
outside the Township of Athens.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the Township of Athens.
The calendar year following the current year.
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.
[Amended 8-28-1968]
A tax for general revenue purposes is hereby
imposed on the following at the rate of 1%:
A.
Salaries, wages, commissions and other compensation
earned by the residents of Athens Township during the current year.
B.
Net profits earned by residents of Athens Township
during the current year.
C.
Salaries, wages, commissions, net profits and other
compensation earned by nonresidents of Athens Township within Athens
Township during the current year.
A.
Net profits.
(1)
Every taxpayer making net profits shall pay to the
Officer an annual payment of tax due on or before April 15 of the
succeeding year for the period beginning January 1 and ending December
31 of the current year or, on or before April 15 of the current year,
make and file with the Officer, on a form prescribed or approved by
the Officer, a declaration of his estimated net profits during the
period beginning January 1 and ending December 31 of the current year,
and pay to the Officer in four equal quarterly installments the tax
due thereon as follows: the first installment at the time of filing
the declaration, and the other installment on or before June 15 of
the current year, September 15 of the current year and January 15
of the succeeding year, respectively.
(2)
Any taxpayer who first anticipates any net profit
after April 15 of the current year shall make and file the declaration
hereinabove required on or before June 15 of the current year, September
15 of the current year or December 31 of the current year, whichever
of these dates next follows the date on which the taxpayer first anticipates
such net profit, and pay to the officer in equal installments the
tax due thereon on or before the quarterly payment dates which remain
after the filing of the declaration.
(3)
Every taxpayer shall, on or before April 15 of the
succeeding year, make and file with the Officer, on a form prescribed
or approved by the Officer, a final return showing the amount of net
profits earned during the period beginning January 1 of the current
year and ending December 31 of the current year, the total amount
of tax due thereon and the total amount of tax paid thereon. At the
time of filing the final return, the taxpayer shall pay to the Officer
the balance of tax due or shall make demand for refund or credit in
the case of overpayment. Any taxpayer may, in lieu of paying the fourth
quarterly installment of his estimated tax, elect to make and file
with the Officer on or before January 31 of the succeeding year the
final return as hereinabove required.
(4)
The Officer is hereby authorized to provide by regulation
for the making and filing of adjusted declarations of estimated net
profits and for the payments of the estimated tax in cases where a
taxpayer who has filed the declaration hereinabove required anticipates
additional net profits not previously declared or finds that he has
overestimated his anticipated net profits.
(5)
Every taxpayer who discontinues business prior to
December 31 of the current year shall, within 30 days after the discontinuance
of business, file his final return as hereinabove required and pay
the tax due.
B.
Earned income.
(1)
Annual earned income tax return. Every taxpayer shall,
on or before April 15 of the succeeding year, make and file with the
Officer, on a form prescribed or approved by the Officer, a final
return showing the amount of earned income received during the period
beginning January 1 of the current year and ending December 31 of
the current year, the total amount of tax due thereon, the amount
of tax paid thereon, the amount of tax thereon that has been withheld
pursuant to the provisions relating to the collection at source and
the balance of tax due. At the time of filing the final return, the
taxpayer shall pay the balance of the tax due or shall make demand
for refund or credit in the case of overpayment.
(2)
Earned income not subject to withholding. Every taxpayer
who is employed for a salary, wage, commission or other compensation
and who received any earned income not subject to the provisions relating
to collection at source shall:
(a)
Make and file with the Officer, on a form prescribed
or approved by the Officer, an annual return setting forth the aggregate
amount of earned income not subject to withholding from him during
the period beginning January 1 and ending December 31 of the current
year and such other information as the Officer may require, and pay
to the Officer the amount of tax shown as due thereon on or before
April 15 of the succeeding year; or
(b)
Make and file with the Officer, on a form prescribed
or approved by the Officer, a quarterly return on or before April
30 of the current year, July 31 of the current year, October 31 of
the current year and January 31 of the succeeding year, setting forth
the aggregate amount of earned income not subject to withholding by
him during the three-month periods ending March 31 of the current
year, June 30 of the current year, September 30 of the current year
and December 31 of the current year, respectively, and subject to
the tax, together with such other information as the Officer may require.
Every taxpayer making such return shall, at the time of filing thereof,
pay to the Officer the amount of tax shown as due thereon.
A.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within Athens Township
imposing a tax on earned income or net profits within Athens Township
who employs one or more persons, other than domestic servants, for
a salary, wage, commission or other compensation and who has not previously
registered shall, within 15 days after becoming an employer, register
with the Officer his name and address and such other information as
the Officer may require.
B.
Every employer having an office, factory, workshop,
branch, warehouse or other place of business within Athens Township
imposing a tax on earned income or net profits within Athens Township
who employs one or more persons, other than domestic servants, for
a salary, wage, commission, or other compensation shall deduct at
the time of payment thereof the tax imposed by ordinance or resolution
on the earned income due to his employee or employees and shall, on
or before April 30 of the current year, July 31 of the current year,
October 31 of the current year and January 31 of the succeeding year,
file a return and pay to the Officer the amount of taxes deducted
during the preceding three-month periods ending March 31 of the current
year, June 30 of the current year, September 30 of the current year
and December 31 of the current year, respectively. Such return, unless
otherwise agreed upon between the Officer and employer, shall show
the name and social security number of each such employee, the earned
income of such employee during such preceding three-month period,
the tax deducted therefrom, the political subdivisions imposing the
tax upon such employee, the total earned income of all such employees
during such preceding three-month period and the total tax deducted
therefrom and paid with the return.
C.
Any employer who for two of the preceding four quarterly
periods has failed to deduct the proper tax, or any part thereof,
or has failed to pay over the proper amount of tax to the taxing authority,
may be required by the Officer to file his return and pay the tax
monthly. In such cases, payments of tax shall be made to the Officer
on or before the last day of the month succeeding the month for which
the tax was withheld.
D.
On or before February 28 of the succeeding year, every
employer shall file with the Officer:
(1)
An annual return showing the total amount of earned
income paid, the total amount of tax deducted and the total amount
of tax paid to the Officer for the period beginning January 1 of the
current year and ending December 31 of the current year.
(2)
A return withholding statement for each employee employed
during all or any part of the period beginning January 1 of the current
year and ending December 31 of the current year, setting forth the
employee's name, address and social security number, the amount of
earned income paid to the employee during said period, the amount
of tax deducted, the political subdivisions imposing the tax upon
such employee and the amount of tax paid to the officer. Every employer
shall furnish two copies of the individual return to the employee
for whom it is filed.
E.
Every employer who discontinues business prior to
December 31 of the current year shall, within 30 days after the discontinuance
of business, file the returns and withholding statements hereinabove
required and pay the tax due.
F.
Except as otherwise provided in § 146-14, every employer who willfully or negligently fails or omits to make the deductions required by this section shall be liable for payment of the taxes which he was required to withhold to the extent that such taxes have not been recovered from the employee.
G.
The failure or omission of any employer to make the
deductions required by this section shall not relieve any employee
from the payment of the tax or from complying with the requirements
of the ordinance or resolution relating to the filing of declarations
and returns.
A.
It shall be the duty of the Officer to collect and
receive the taxes, fines and penalties imposed by this article. It
shall also be his duty to keep a record showing the amount received
by him from each person or business paying the tax and the date of
such receipt.
B.
The Officer, before entering upon his official duties,
shall give and acknowledge a bond to the Board of Supervisors of Athens
Township which shall be approved by the Board of Supervisors.
C.
The Officer charged with the administration and enforcement
of the provisions of this article is hereby empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to any
matter pertaining to the administration and enforcement of this article,
including provisions for the reexamination and correction of declarations
and returns, and of payments alleged or found to be incorrect or as
to which an overpayment is claimed or found to have occurred, and
to make refunds in cases of overpayment, for any period of time not
to exceed six years subsequent to the date of payment of the sum involved,
and to prescribe forms necessary for the administration of this article.
No rule or regulation of any kind shall be enforceable unless it has
been approved by resolution by the Board of Supervisors of Athens
Township. A copy of such rules and regulations currently in force
shall be available for public inspection.
D.
The Officer shall refund, on petition of and proof
by the taxpayer, earned income tax paid on the taxpayer's ordinary
and necessary business expenses, to the extent that such expenses
are not paid by the taxpayer's employer.
E.
The Officer and agents designated by him are hereby
authorized to examine the books, papers and records of any employer
or of any taxpayer or of any person whom the Officer reasonably believes
to be an employer or taxpayer, in order to verify the accuracy of
any declaration or return or, if no declaration or return was filed,
to ascertain the tax due. Every employer and every taxpayer and every
person whom the Officer reasonably believes to be an employer or taxpayer
is hereby directed and required to give to the Officer, or to any
agent designated by him, the means, facilities and opportunity for
such examination and investigations as are hereby authorized.
F.
Any information gained by the Officer, his agents
or by any other official or agent of the taxing district as a result
of any declarations, returns, investigations, hearings or verifications
required or authorized by this article shall be confidential, except
for official purposes and except in accordance with a proper judicial
order or as otherwise provided by law.
G.
The Officer is authorized to establish different filing,
reporting and payment dates for taxpayers whose fiscal years do not
coincide with the calendar year.
H.
The Officer shall, at least quarterly, distribute
earned income taxes to the appropriate political subdivisions. The
political subdivisions shall not be required to request the Officer
to distribute the funds collected but shall, at least annually, reconcile
their receipts with the records of the Officer and return to or credit
the Officer with any overpayment. If the Officer, within one year
after receiving a tax payment, cannot identify the taxing jurisdiction
entitled to a tax payment, he shall make payment to the municipality
in which the tax was collected. Within 120 days of the passage of
this act, any present accumulated funds that are unclaimed shall be
distributed on the same basis.
[Added 12-18-1991 by Ord. No. 92]
A.
The Officer may sue in the name of Athens Township
for the recovery of taxes due and unpaid under this article.
B.
Any suit brought to recover the tax imposed by this
article shall be begun within three years after such tax is due, or
within three years after the declaration or return has been filed,
whichever date is later; provided, however, that this limitation shall
not prevent the institution of a suit for the collection of any tax
due or determined to be due in the following cases:
(1)
Where no declaration or return was filed by any person
although a declaration or return was required to be filed by him under
provisions of this article, there shall be no limitation.
(2)
Where an examination of the declaration or return
filed by any person or of other evidence relating to such declaration
or return in the possession of the Officer reveals a fraudulent evasion
of taxes, there shall be no limitation.
(3)
In the case of substantial understatement of tax liability
of 25% or more and no fraud, the suit shall be begun within six years.
(4)
Where any person has deducted taxes under the provisions
of this article and has failed to pay the amounts so deducted to the
Officer, or where any person has willfully failed or omitted to make
the deductions required by this article, there shall be no limitation.
(5)
This section shall not be construed to limit the Board
of Supervisors of Athens Township from recovering delinquent taxes
by any other means provided by this article.
C.
The Officer may sue for recovery of an erroneous refund,
provided that such suit is begun two years after making such refund,
except that the suit may be brought within five years if it appears
that any part of the refund was induced by fraud or misrepresentation
of material fact
[Amended 12-18-1991 by Ord. No. 92]
A.
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 1% 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.
B.
Notwithstanding the provisions of Subsection A, the Board of Supervisors may, by ordinance or resolution, establish a one-time period during which interest or interest and penalties that would otherwise be imposed for the nonreporting or underreporting of earned income tax liabilities or for the nonpayment of earned income taxes previously imposed and due shall be waived in total or in part if the taxpayer voluntarily files delinquent returns and pays the taxes in full during the period so established. The Board of Supervisors may adopt regulations to implement the provisions of this subsection.
C.
The provisions of Subsection B shall not affect or terminate any petitions, investigations, prosecutions or other proceedings pending under the provisions of this article or prevent the commencement or further prosecution of any proceedings by the proper authorities for violations of this article. No proceedings shall, however, be commenced on the basis of delinquent returns filed pursuant to Subsection B if the returns are determined to be substantially true and correct and the taxes are paid in full within the prescribed time.
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 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 be guilty of a civil
violation. The Athens Township Treasurer shall determine in each case
whether a violation has occurred under this article. Upon determining
that a violation has occurred, the Officer shall impose a civil penalty
of not less than $100 and not more than $500.
[Amended 8-28-1996 by Ord. No. 128]
B.
Any person who divulges any information which is confidential
under the provisions of this article shall be guilty of a civil violation.
The Athens Township Treasurer shall determine in each case whether
a violation has occurred under this article. Upon determining that
a violation has occurred, the officer shall impose a civil penalty
of not less than $100 and not more than $500.
[Amended 8-28-1996 by Ord. No. 128]
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.
[Added 12-18-1991 by Ord. No. 92]
A.
File copies of all Pennsylvania income tax returns
shall be filed with income tax collectors by residents of Athens Township
in any case in which such residents seek a credit for payment of income
tax in New York State or any other state.
B.
The Income Tax Ordinance is hereby construed so that
in no event shall the credit for the income tax paid to New York State
or any other state on the Pennsylvania income tax return and Athens
Township income tax return exceed the amount paid by the resident
of Athens Township to New York State or any other state for income
tax.
