[Adopted 5-1-1967 by Ord. No. 433]
[Amended 10-21-1991 by Ord. No. 686]
For the purpose of this article the terms used
herein are defined as follows:
The Borough of Sayre, Bradford County, Pennsylvania.
A.
A tax for general revenue purposes is hereby imposed
on the following at the rate of 1%:
(1)
Earned income received and net profits earned by residents
of Sayre Borough during the current year.
(2)
Earned income received and net profits earned of and
by all nonresident taxpayers for services rendered or work done within
Sayre Borough, Bradford County, Pennsylvania, or arising or resulting
from the operation of a business, profession or other activity (except
corporations) conducted within or principally located within Sayre
Borough, Bradford County, Pennsylvania.
B.
If any taxpayer shall have earned income as hereinabove
defined and during the same tax period shall have been engaged in
a business, profession or other activity from the operation of which
the taxpayer has a net loss, such net loss may not be used as a setoff
against such earned income in determining said taxpayer's liability
for tax.
C.
The tax levied under this article shall be applicable
to earned income received and to net profits earned in the period
beginning July 1 of the current year and ending December 31 of the
current year or for a period commencing on July 1 of the current year
and ending on the end of the taxpayers' fiscal year thereafter during
the year 1967. After the year 1967, the tax levied under this article
shall be applicable to earned income received and to net profits earned
in the period beginning January 1 and ending December 31 or for the
taxpayers' fiscal year.
A.
Net profits.
(1)
Every taxpayer making net profits shall, 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 Sayre Borough
who employs one or more persons, other than domestic servants, for
a salary, wage, commission or other compensation, 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 Sayre Borough
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 this article 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, address 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 subdivision 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 subdivision 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 Section 9 of the Local
Tax Enabling Act of 1965,[1] 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.
[1]
Editor's Note: See 53 P.S. § 6909;
53 P.S. §§ 6901 through 6909 were renumbered as 53
P.S. §§ 6924.101 through 6924.312 by 2008, July 2,
P.L. 197, No. 32, §§ 2, 3.1 to 11.
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 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 Borough of Sayre, which shall
be approved by the Borough Council.
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 the 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 the resolution.
No rule or regulation of any kind shall be enforceable unless it has
been approved by resolution by the Sayre Borough Council. 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 article, any present accumulated funds that are unclaimed shall
be distributed on the same basis.
[Added 10-21-1991 by Ord. No. 686]
A.
The officer may sue in the name of Sayre Borough 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, 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 section, there shall be no limitation.
C.
This section shall not be construed to limit the Borough
of Sayre from recovering delinquent taxes by any other means provided
by this article.
D.
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.
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.
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 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
of said fine and costs be imprisoned for a period not exceeding 30
days.
[Amended 10-21-1991 by Ord. No. 686]
B.
Any person who divulges any information which is confidential
under the provisions of this article, 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 of said fines and costs, to be imprisoned
for a period not exceeding 30 days.
[Amended 10-21-1991 by Ord. No. 686]
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.
This article is adopted pursuant to the Act
of Assembly, known as the "Local Tax Enabling Act," being Act No.
511 of the 1965 Legislature, signed into law by the Governor of Pennsylvania,
December 31, 1965, effective January 1, 1966.[1]
[1]
Editor's Note: See 53 P.S. § 6901
et seq; 53 P.S. §§ 6901 through 6909 were renumbered
as 53 P.S. §§ 6924.101 through 6924.312 by 2008, July
2, P.L. 197, No. 32, §§ 2, 3.1 to 11.
