[HISTORY: Adopted by the Board of Supervisors
of the Township of Pine 12-18-1985 by Res. No. 289; amended in its entirety 10-4-1993 by Res. No.
440.[1] Subsequent amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 128.
[1]
Editor's Note: This resolution also stated:
"The following regulations authorized under the authority of Pennsylvania Act 511 and the Home Rule Act, are hereby prescribed, adopted and promulgated pursuant to the Code of the Township of Pine, Chapter 128, Article I, originally adopted December 28, 1967, by Ordinance No. 60, and amended at adoption of Code on December 21, 1988, by Ordinance No. 173, relating to the imposition of a tax on earned income and net profits as more precisely described therein.
"These regulations amending Official Resolution
No. 289 are to be read in conjunction with the aforementioned ordinance
and are intended to elaborate upon and interpret said ordinance. In
the event a situation should arise which is not specifically covered
by these regulations, the Township reserves the right to make a determination
of liability.
"All residents, applicable nonresidents and
employers within the Township of Pine are subject to these rules and
regulations and to the earned income tax resolutions/ordinances of
the Pine Richland School District and the Township of Pine levying
a tax on earned income and net profits and requiring resident employers
to withhold the tax from their employees."
The following words and phrases used in the
tax resolutions/ordinances and in these rules and regulations have
the following meanings unless the context clearly indicates a different
meaning:
Act 511 Tax, the Local Tax Enabling Act.[1]
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
[Added 12-7-1998 by Res. No. 564]
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 a domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the voluntary fixed place of habitation
of a person, 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.
Compensation as determined under Section 303 of the Act of
March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971,"
and regulations in 61 Pa. Code Pt. 1, Subpt. B, Art. V (relating to
personal income tax). Employee business expenses are allowable deductions
as determined under Article III of the Tax Reform Code of 1971. The
term shall not include offsets for business losses. The amount of
any housing allowance provided to a member of the clergy shall not
be taxable as earned income.
[Amended 12-1-2003 by Res. No. 686; 6-15-2009 by Res. No.
801]
A natural person employed by an employer on a salary, wage,
commission or other compensation basis.
A natural person, partnership, association, corporation,
governmental body/bodies or unit or agency or any other entity employing
one or more persons on a salary, wage, commission or other compensation
basis.
A person, public employee or private agency designated by
the governing body to collect and administer the tax on earned income
and net profits. For purposes of these regulations, said person will
be referred to as the "tax officer(s)" or "officer(s)."
An association that is a limited liability company organized
and existing under Act 106 of 1994, known as the "Limited Liability
Company Act,"[2] or the laws of another state.
[Added 4-17-1995 by Res. No. 489]
A general or limited partnership which has elected limited
liability partnership status under Act 106 of 1994, known as the "Limited
Liability Company Act"[3] or the laws of another state.
[Added 4-17-1995 by Res. No. 489]
A political subdivision levying an eligible tax. The term
shall include any officer, agent, agency, Clerk, income tax officer,
collector, employee or other person to whom the governing body has
assigned responsibility for the audit, assessment, determination or
administration of an eligible tax. The term shall not include a tax
collector or collection agency who has no authority to audit a taxpayer
to determine the amount of an eligible tax or whose only responsibility
is to collect an eligible tax on behalf of the governing body.
[Added 12-7-1998 by Res. No. 564]
The net income from the operation of a business, profession,
or other activity, except corporations, determined under Section 303
of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform
Code of 1971,"[4] and regulations in 61 Pa. Code Pt. I, Subpt. B, Art. V
(relating to personal income tax). The term does not include income
which is not paid for services provided and which is in the nature
of earnings from an investment. For taxpayers engaged in the business,
profession or activity of farming, the term shall not include:
[Amended 4-17-1995 by Res. No. 489; 12-1-2003 by Res. No.
686]
Any interest earnings generated from any monetary
accounts or investment instruments of the farming business;
Any gain on the sale of farm machinery;
Any gain on the sale of livestock held 12 months
or more for draft, breeding or dairy purposes;
Any gain on the sale of other capital assets
of the farm.
A person, partnership, association or other entity domiciled outside the taxing district. A nonresident subject to the tax under § A145-2D hereof is hereinafter referred to as an "applicable nonresident."
The legislation enacting the tax.
Any payment of tax which is determined in the manner provided
by law not to be legally due.
[Added 12-7-1998 by Res. No. 564]
A natural person.
The calendar year before the current year.
The Township of Pine and Pine Richland School District Rules
and Regulations for Tax on Earned Income and Net Profits, as may be
amended from time to time, promulgated pursuant to the ordinance and
resolution.
A person, partnership, association or other entity domiciled
in the taxing district.
The official School Board or municipal governing body's action,
by resolution or ordinance, levying the earned income and net profits
tax and adopting applicable tax regulations.
A limited liability company that renders one or more restricted
professional services.
[Added 4-17-1995 by Res. No. 489]
The calendar year following the current year.
The Township of Pine and Pine Richland School District earned
income and net profits tax.
The Township of Pine and Pine Richland School District, levying
the earned income and net profits tax and requiring resident employers
to withhold the tax.
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.
The amount or portion of any tax determined to be legally
due in the manner provided by law for which payment or remittance
has not been made.
[Added 12-7-1998 by Res. No. 564]
A.
The tax levied by the district shall be applicable
to earned income received and to net profits earned in the period
beginning January l of the current year and ending December 31 of
the current year or for taxpayer fiscal years beginning in the current
year, except that taxes imposed for the first time shall become effective
from the date specified in the ordinance or resolution, and the tax
shall continue in force on a calendar-year or taxpayer-fiscal-year
basis, without annual reenactment, unless the rate of the tax is subsequently
changed. Changes in rate shall become effective on the date specified
in the ordinance.
B.
The entire earned income and net profits received
and/or earned by a resident or applicable nonresident of the taxing
district is subject to the tax. Neither the source of the earned income
or net profits nor the place where it is received and/or earned exempts
a resident or applicable nonresident from the tax.
C.
Resident taxation.
(1)
All residents of the Township of Pine are subject
to the tax. A "resident" is an individual who is domiciled in the
taxing district as evidenced by one or more of the following:
(a)
By customarily being physically present, sleeping
and eating there.
(b)
By maintaining religious, civic and club affiliations
there.
(c)
By holding oneself out as residing there, i.e.,
giving address or registration for licenses, voting or payment of
per capita, personal property or income taxes.
(d)
By spouse and minor children living there.
(e)
By the center of affairs appearing to be there.
(2)
Normally it is not difficult to determine the residence
or domicile of an individual because most of the determining factors
usually point to one conclusion. If a person has the foregoing factors
occurring in one district, he is a resident of the district. In more
difficult situations, each case must be determined solely on its own
facts.
D.
Nonresident taxation.
[Amended 4-17-1995 by Res. No. 489]
(1)
Nonresidents who are employed or who reside temporarily
in the Township of Pine are subject to the tax on earned income and
net profit received while employed or temporarily residing in the
district. Appropriate credit will be given to such nonresidents for
similar taxes paid to the jurisdiction in which they are domiciled
to the extent that such similar taxes are not used as a credit against
any other taxes payable by the nonresident.
(2)
Nonresidents are not subject to taxation by the school
district.
E.
Taxable income. The tax is imposed on earned income and net profits as both are defined in § A145-1 of these rules and regulations. These items are subject to the tax whether a taxpayer receives them directly or through an agent.
F.
Earned income. Examples of earned income (without
intending in any way to limit the provisions of the resolutions/ordinances
to these examples) are:
(1)
Salaries.
(2)
Wages.
(3)
Commissions.
(4)
Bonuses.
(5)
Contributions to deferred income plans, i.e., 401K,
IRA, SEP and other plans deferred from federal tax but subject to
Pennsylvania tax.
(6)
Court awards to the extent that they represent back
wages.
(7)
Director's fees.
(8)
Distributions (including interest earned) from a pension
plan, deferred payment programs and individual retirement accounts
other than by reason of death, disability, retirement upon reaching
a specific age or rollover to another deferred payment program to
the extent that they have not been previously taxed and as included
in compensation of the Pennsylvania tax return.
[Amended 12-1-2003 by Res. No. 686]
(9)
Drawing accounts. (If amounts received as a drawing
account exceed the salary or commissions earned, the tax is payable
on the amounts received. If the employee subsequently repays to the
employer any amounts not in fact earned, the tax shall be adjusted
accordingly but not below zero.)
(10)
Early retirement payment incentives.
(11)
Employer contributions to a cafeteria plan to
the extent the employee could have elected taxable benefits as included
in Pennsylvania wages, but excluding those contributions within a
qualified Section 125 Plan for hospitalization benefits; sickness,
disability, or death benefits; supplemental unemployment benefits;
or strike benefits. Contributions for payment of care for employee's
dependents shall be included within the definition of "earned income."
[Amended 12-1-2003 by Res. No. 686]
(12)
Executor's fees.
(13)
Exercised stock options.
(14)
Fees.
(15)
Fellowships and stipends paid as regular wages for services rendered unless excluded in Subsection H.
(16)
Honoraria.
(17)
Incentive payments.
(18)
Jury and witness fees.
(19)
Nonactive military duty pay; active military
duty pay if earned within the Commonwealth of Pennsylvania.
[Amended 12-1-2003 by Res. No. 686]
(20)
Noncompetition payments; payments received as
consideration for refraining from the performance of services (covenant
not to compete).
(22)
Proceeds from profit-sharing and stock-option
plans unless qualifying as a sole retirement plan and excluded from
Pennsylvania tax in the year received.
(23)
Regular wages received during a period of sickness
or disability.
(24)
Reimbursed moving expense in excess of allowable expense on Pennsylvania Schedule UE or Federal Schedule 3903 as stated in § A145-2J.
(25)
Severance pay.
(26)
Taxes assumed by the employer for the employee.
(27)
Tips and gratuities.
(28)
Vacation/holiday pay.
G.
Net profits.
(1)
Net profits include any item correctly reportable on the net profits from business, profession or farm and net income from rents, royalties, patents and copyrights lines of Form PA 40, or as reported on Schedule C, F, E and K-1, excluding those things not taxed by the ordinance as set forth in § A145-2H.
(3)
Examples of net profits (without intending in any
way to limit the provisions of the resolution/ordinances to these
examples) are:
(a)
Joint-venture income as may be reported on Federal
or Pennsylvania Schedule K-1 or any other form acceptable as part
of the federal or Pennsylvania tax return of the individual.
(b)
Partnership income as reported on Federal or
Pennsylvania Schedule K-1.
(c)
Sole proprietorship as reported on Federal or
Pennsylvania Schedule C.
(d)
Farm profit as reported on Federal or Pennsylvania
Schedule F.
[Amended 4-17-1995 by Res. No. 489]
(e)
Income from a limited liability company, limited
liability partnership or restricted professional company which is
reported to a taxpayer.
[Added 4-17-1995 by Res. No. 489[3]]
[3]
Editor's Note: This resolution also provided
for the repeal of former Subsection G(3)(e), which dealt with Subchapter
S corporation income.
(f)
Royalties received by authors, inventors, copyrights,
etc., except from natural resource production, i.e., oil, gas and
lumber, etc.
(g)
Income from the operation of hotels, motels,
trailer camps, tourist homes, boardinghouses and other similar businesses.
(h)
Income from the business of renting personal
property.
(j)
Income from the business of gambling.
(k)
All other net profits of an individual enterprise,
venture or other activity, whether such activities are conducted within
or outside the taxing district.
H.
Exclusions from taxable income. The following are
not considered to be earned income and are not subject to the tax:
(1)
Active military duty pay earned outside of the Commonwealth
of Pennsylvania.
[Amended 12-1-2003 by Res. No. 686]
(2)
Alimony.
(3)
Capital gains.
(4)
Child support.
(5)
Damages for personal injury.
(6)
Death benefit payments to an employee's beneficiary
or estate, whether payable in a lump sum or otherwise.
(7)
Disability or sick pay paid by a third-party insurance
company.
(8)
Distributions from pensions, deferred-income plans
and individual retirement accounts excluded from compensation on the
Pennsylvania tax return in the year received.
(9)
Dividend income.
(10)
Federally taxed but not Pennsylvania taxed noncash
fringe benefits, i.e., personal use of employer's automobile, airplane
or group term life insurance premiums.
(11)
Fellowship based on need or academic achievement
and therefore not a benefit to the institution as documented by the
institution and not paid as regular wages or reported as compensation
on the Pennsylvania tax return.
(12)
Gifts of cash or property made from detached
or disinterested generosity are not taxable. However, transfers of
cash or property made pursuant to an obligation to provide payment
for compensable services are taxable and not gifts.
(13)
Interest income.
(14)
Life insurance policy proceeds.
(15)
Lottery and gambling winnings unless in the
active business of gambling.
(16)
Public assistance.
(17)
Income or net profits from the rental or lease
of commercial or residential real estate.
[Amended 11-20-2000 by Ord. No. 613]
(18)
Scholarships.
(19)
S corporation net profit.
[Added 4-17-1995 by Res. No. 489]
(20)
Social security.
(21)
Strike benefits.
(22)
SUB pay, when received periodically during a
period of unemployment continuing only for that period.
(24)
Workman's compensation.
(25)
Unemployment compensation.
(26)
Value of meals and lodging furnished to domestics
or other employees by the employer for the latter's convenience.
(27)
Housing allowance provided to a member of the
clergy.
[Added 12-1-2003 by Res. No. 686]
(28)
Royalty income received from natural resource
production, i.e. oil, gas and lumber etc.
[Added 12-1-2003 by Res. No. 686]
I.
Credit for tax paid to other states/municipalities.
(1)
Where district residents are employed in another state
and subject to a state or local income tax at their place of employment,
the district will credit against their liability for any local taxes
the amount of tax paid out of state. The same dollar of the out-of-state
tax cannot be claimed as credit against liability for both state and
local taxes in Pennsylvania, but the credit can be divided and apportioned
against Pennsylvania state and local tax liability. Tax payments made
voluntarily to another state do not qualify for the credit; there
must be evidence that the taxpayer was legally liable for the out-of-state
taxes. This credit does not extend to taxes paid to foreign countries.
Credit for taxes paid to other states and localities is limited to
the amount payable to the district on that portion of the taxpayer's
income which was subject to taxation by the other state.
(2)
Taxpayers who wish to take credit for taxes paid to
other jurisdictions must complete a supplemental final return form,
which can be obtained from the tax office. Documentation must include
a notarized list of income earned in all jurisdictions along with
the respective taxes paid, a copy of the Pennsylvania individual tax
return and additional documentation as required.
J.
Deductions.
(1)
Employee's unreimbursed business expense. Business
expenses for which an employee has not been reimbursed are allowed
as a deduction from gross wages, provided that such expenses are necessary
(required by the employer) in order for the taxpayer to keep his present
job, to the extent that they are allowable for state income tax purposes
on Pennsylvania Schedule UE which must be submitted to allow deduction.
(2)
Employee unreimbursed moving expense. Pennsylvania
Schedule UE or Federal Schedule 3903 must be submitted to allow deduction.
K.
Losses.
[Amended 12-7-1998 by Res. No. 564]
(2)
A business profit can be offset by a business loss.
[Amended 6-15-2009 by Res. No. 801]
(3)
Subchapter S corporation losses cannot be used as
an offset as they are not taxable items under the code.
(4)
Rental losses cannot be used as an offset against
earned income unless the taxpayer is in the business of renting property.
(5)
A net loss in any year may not be carried over to
any other year.
A.
Annual return of taxpayers.
(1)
On or before April 15 of each year, every person who
was a resident or nonresident subject to the tax of the Township of
Pine for all or any part of the preceding calendar year shall file
with the Tax Officer an annual tax return showing all earned income
and net profits received and/or earned for the previous year. Proof
of earnings is required. A copy of the Commonwealth of Pennsylvania
income tax return, W-2 statements and net profit schedules must be
submitted. Failure to submit the required attachments and schedules
shall result in the annual tax return being invalid and therefore
considered not filed.
(2)
If a person has no earned income to report, the word
"none" shall be entered on the annual tax return, and the return shall
be signed, dated and returned to the officer with an explanation (military
service, retired, disability income only, etc.).
(3)
If self-employment profit is incurred, the type of
business, profession or enterprise shall be indicated on the annual
tax return, and the amount of the profit shall be shown on the appropriate
line of the return.
(4)
When a return is made for a fiscal year, the return
shall be filed within 105 days from the end of said fiscal year.
(5)
Such return shall also show the taxpayer's name, address,
place or places of employment or business, the amount of tax due,
the amount of any credit claimed for tax withheld by an employer (with
a copy of the withholding statement showing the amount of tax withheld)
and such other information as may be indicated on the return form
or as may be required by the Officer(s). Every person subject to the
tax shall file such return, regardless of the fact that his wages
may have been subject to withholding of the tax by his employer and
regardless of whether or not tax is due.
(6)
At the time of filing the annual return, the taxpayer
shall pay any tax due. Total balances less than $1 need not be paid.
In the case of overpayment, request for refund of amounts over $10
or a credit for amounts of $1 or more to the succeeding year may be
made.
(7)
Tax returns must be signed and dated by the taxpayer(s)
in the space(s) provided.
B.
Quarterly returns of taxpayers.
(1)
Quarterly filing, declaration and payment, if any
due, shall be made to the Tax Officer. One percent of the gross earnings
and/or 1% of the estimated net profit shall be paid to the Tax Officer
at the following times:
[Amended 4-17-1995 by Res. No. 489]
(2)
Quarterly filing is required, whether or not tax is
due, with the following exceptions:
[Amended 4-17-1995 by Res. No. 489]
(a)
Tax payers who work part-time, i.e., students
and retirees; who anticipate earnings of $5,000 per year or less may
be excused from filing of quarterly returns upon approval of the Tax
Officer(s). Filing of the annual return is required.
C.
Calendar years. Normally, taxpayers shall use the
calendar-year method for reporting and paying tax.
D.
Extensions.
(1)
A taxpayer who receives an extension for filing federal
and state tax returns shall present proof of such extension to the
tax officer(s). A copy of the federal or Pennsylvania application
for extension of time to file shall be required, along with payment
of any estimated additional tax due, by the annual filing due date.
Upon filing of the federal and state tax returns, the taxpayer shall
file a final tax return with the appropriate local officer with any
additional tax plus penalty and interest due.
[Amended 4-17-1995 by Res. No. 489]
(2)
A taxpayer who receives an extension on federal and
state taxes shall present proof of such extension to the Tax Officer(s),
file and pay an estimated tax return and, upon final filing of federal
and state tax returns, then file and pay (if additional tax is due)
a final tax return with the appropriate local officer(s).
E.
Changes in taxable income. If the amount of a taxpayer's
earned income or net profits reported on his annual federal or Pennsylvania
tax return is changed or corrected, either by action of the Internal
Revenue Service or the Pennsylvania Department of Revenue or by the
individual's filing of an amended annual federal or state return,
the taxpayer shall report to the appropriate officer such change or
correction within 30 days after the date when the final such change
or correction was determined.
A.
Employers required to withhold. Every employer having
an office, factory, workshop, branch, warehouse or other place of
business located within the taxing district and who employs one or
more persons (other than domestic servants in a private home) for
a salary, wage, commission or other compensation shall deduct the
tax from the resident and applicable nonresident employee's wages
at the time of payment thereof.
B.
Voluntary withholding. Any employer located outside
the taxing district may voluntarily withhold the tax from employees
who are residents or applicable nonresidents of the taxing district
but who are employed outside the district.
C.
Registration of employers.
(2)
Any employers who have a place of business located
within the taxing district shall maintain complete records of all
employees for a period of six years in such form as to enable the
Officer to determine the employer's liability to withhold for each
employee, the amount of taxable income for each employee, the actual
amount withheld, the actual amount transmitted to the Officer(s) and
such other information available to such employers as will enable
the Officer(s) to carry out his responsibilities.
D.
Liability of employee. Failure of any employer to
withhold tax shall not relieve the employee from payment of such tax.
E.
Returns of employers and payment of withheld tax.
(1)
Every employer required to withhold the tax shall
file a return on the proper form, setting forth the name, social security
number, address and amount of tax withheld for each employee who is
a resident or applicable nonresident of the district and shall remit
the total sum thereof to the appropriate officer(s) at the following
times:
[Amended 12-7-1998 by Res. No. 564]
|
For Quarter Comprising the Following Months
in Which Wages Are Paid
|
Employers' Quarterly Return and Payment
Due on or Before
| |
|---|---|---|
|
January, February and March
|
April 30
| |
|
April, May and June
|
July 31
| |
|
July, August and September
|
October 31
| |
|
October, November and December
|
January 31
|
(2)
Every employer who discontinues business prior to
the completion of the taxable year shall, within 30 days after discontinuance
of business, file and furnish the returns required by this section
covering periods between the last such returns and the date of discontinuing
business and transmit to the Officer(s) all tax remaining due.
(3)
The willful or negligent failure of any employer to
withhold and/or transmit the tax shall subject the employer to liability
and penalties as provided by the Act.
F.
Tax received from an employer for individuals who
are not domiciled or temporarily domiciled in the Township will be
returned to the employer.
[Added 12-7-1998 by Res. No. 564]
A.
Income Tax Officer(s)/Collector(s). The Officer(s)
is charged with the administration and enforcement of the resolutions/ordinances
and these rules and regulations and is authorized to act on behalf
of the Township of Pine and the Pine Richland School District in such
administrative and enforcement matters.
B.
Administrative appeals. Any taxpayer or employer may
file a petition in the form and under the requirements of the Township
of Pine and Pine Richland School District tax disclosure statement
to appeal the assessment, determination or refund of an eligible tax.
[Amended 12-7-1998 by Res. No. 564]
C.
Examination of books and records.
(1)
The Officer(s) and agents designated in writing by
him are authorized to examine the books, papers and records of any
taxpayer or supposed taxpayer or of any employer or supposed employer
in order to verify the accuracy of any return or, if no return was
filed, to ascertain the tax due, if any. Every taxpayer or supposed
taxpayer and every employer or supposed employer is required to give
the Officer(s) or any agent so designated by him the means, facilities
and opportunity for such examination and investigations as are authorized.
(2)
Information obtained by the Officer(s) or his agent,
as a result of any returns, investigations, hearings or verifications
required or authorized, is confidential and may not be disclosed to
any person, except for official use in connection with administration
or enforcement of the resolutions/ordinances or as otherwise provided
by law.
D.
Records to be kept by taxpayers. Taxpayers and employers
subject to the resolutions/ordinances are required to keep such records
as will enable the filing of true and accurate returns, whether of
taxes withheld at source or of taxes payable upon earned income or
net profits, or both; and such records shall be preserved for a period
of not less than six years in order to enable the Tax Officer(s) or
his agent to verify the correctness of the returns filed.
E.
Refunds and credits. A completed annual tax return
and all necessary documentation must be filed before a request for
refund or credit can be considered. Depending upon the nature of the
refund or credit, additional documentation to substantiate the request
may be required. Amounts less than $10 will not be refunded unless
tax is withheld by employer or taxpayer has moved out of the district
or retired. Refunds shall not be made unless a written claim is filed
within three years of the annual return due date. Overpayment greater
than $1 will be credited to the succeeding year if a refund has not
been issued.
F.
Interest on refunds. The district will pay interest
on any tax money which has been collected but to which it is not legally
entitled. The rate of interest shall be the same as the commonwealth's
variable rate. The interest shall be allowed and paid for the period
during which the district retained the overpayment, beginning with
the date of the overpayment, except that if any overpayment of tax
is refunded or credited within 75 days of either April 15 of the succeeding
year if the final return and full verification is filed by then or
the date of filing a final return and full verification if it occurs
after April 15 of the succeeding year, then no interest shall be allowed
on the overpayment.
G.
Interest and penalties. 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 recovery of any such tax, the person liable therefor shall,
in addition, be liable for the cost of collection and interest and
penalties herein imposed.
H.
Suit for collection of tax.
(1)
The Officer(s) may sue in the name of the taxing district
for the recovery of taxes due and unpaid under the ordinance.
(2)
Any suit brought to recover the tax imposed pursuant
to the regulations 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:
(a)
Where no declaration or return or an incomplete
declaration or return was filed by any person although a declaration
or return was required to be filed by him under provisions of the
ordinance or resolution, there shall be no limitation.
(b)
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.
(c)
In the case of substantial understatement of
tax liability of 25% or more and no fraud, suit shall be begun within
six years.
(d)
Where any person has deducted taxes under the
provisions of the ordinance or resolution and has failed to pay the
amounts so deducted to the Officer(s) or where any person has willfully
failed or omitted to make the deductions required by the regulations,
there shall be no limitation.
(e)
This section shall not be construed to limit
the governing body from recovering delinquent taxes by any other means
provided by Pennsylvania Act 511.
(f)
The Officer(s) may sue for the 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.
I.
Fines and penalties for violations. Any person who
violates any provisions of the resolutions, ordinances and regulations
shall, upon conviction, be sentenced to pay a fine of not more than
$500 for each offense, plus costs, and in default of payment thereof,
to be imprisoned for a time not exceeding 30 days. Some of the violations
which may result in such conviction are:
(1)
Revelation for unauthorized purposes by any officer(s)
or employee of any confidential information acquired as a result of
the operation of the resolutions, ordinances or regulations.
(2)
Failure, neglect or refusal on the part of any person,
any partner of a partnership or any officer of a corporation or association
to file any report or return or to pay, deduct from wages or transmit
any tax, penalty or interest required of such person, partnership,
corporation or unincorporated association.
(3)
Failure, neglect or refusal to maintain or to reveal
to the Officer(s) or his authorized representative or to permit the
latter to examine books, records or papers relevant to tax imposed
hereunder.
(4)
Knowingly making any incomplete, false or fraudulent
report or return or attempting to do any other thing to avoid payment
of the tax in whole or in part.
J.
Concurrent remedies. Imposition of any fine or imprisonment
shall not bar either the liability for tax, penalty or interest or
prosecution for embezzlement, fraudulent conversion, theft or other
offense under the Pennsylvania Crimes Code.
K.
Failure to receive forms. Failure of a taxpayer or
employer to receive forms or returns required by the resolutions,
ordinances or regulations shall not excuse any failure to file any
reports or returns required or to pay any tax due.
L.
Nonsufficient-funds checks. Any taxpayer or employer
who submits a nonsufficient-funds check for payment of taxes due under
resolutions, ordinances or regulations shall be charged a fee of $20
for administrative processing of such check.
[Added 12-7-1998 by Res. No. 564]
The Township of Pine and the Pine Richland School
District shall prepare, utilize and distribute a tax disclosure statement
in the form set forth in Attachment 1,[1] the provisions of which are hereby incorporated herein
by reference, to these rules and regulations which shall, in simple
and nontechnical terms, set forth: the rights of taxpayers and obligations
of the local taxing authority during an audit or administrative review;
the administrative and judicial procedures by which a taxpayer may
appeal or seek judicial review of any adverse decision of the local
taxing authority; the procedure for filing and processing refund claims
and taxpayer complaints; and enforcement procedures. The local taxing
authority shall notify (with such notification to be in the form provided
by Act 50 of 1998[2]) any taxpayer contacted regarding the assessment, audit,
determination, review or collection of an eligible tax of the availability
of such tax disclosure statement and shall make copies available to
taxpayers upon request at no charge to the taxpayer, including mailing
costs.
[1]
Editor's Note: Attachment 1 is included at the end of this chapter.
[2]
Editor's Note: See 53 Pa.C.S.A. § 8423.
[Added 11-6-2017 by Ord.
No. 381[1]]
A.
ACTIVE VOLUNTEER
(1)
(2)
(3)
APPLICATION
AUTHORIZED EARNED INCOME TAX COLLECTOR
COMMISSIONER
EARNED INCOME TAX
ELIGIBILITY PERIOD
EMERGENCY RESPONDER
EMERGENCY RESPONSE CALL
VOLUNTEER
Definitions. The following words and phrases, when used in this section,
shall have the meanings given to them in this subsection unless the
context clearly indicates otherwise.
An individual who volunteers at a volunteer fire company
and has satisfied the following conditions:
Completes the activities of the Volunteer Service Credit Program
set forth in Subsection B;
Receives certification as an active volunteer by the Chief or
his/her designee of a volunteer fire company; and
Receives approval as an active volunteer by the Board of Supervisors
of the Township of Pine.
A form provided by the Township of Pine to a volunteer applying
for certification under the Volunteer Service Credit Program.
Keystone Collections Group or the current regional earned
income tax collector for the Township of Pine.
The State Fire Commissioner of the Commonwealth.
The timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
A volunteer who responds to an emergency call with one of the entities listed under Subsection B(3).
Any emergency call to which a volunteer responds, including
travel directly from and to a volunteer's home, place of business
or other place where he/she shall have been when the call was received.
A member (including a business member) of a volunteer fire
company.
[2]
Editor's Note: See 53 P.S. § 6924.101 et seq.
B.
Program established; criteria; general provisions.
(1)
Establishment. The Township of Pine hereby establishes a volunteer
service credit program. The goal of the program is to encourage membership
and service in volunteer fire companies providing invaluable services
to the Township of Pine and its residents.
(2)
Program criteria. The Board of Supervisors of the Township of Pine
shall establish, by resolution, the annual criteria that must be met
to qualify for credits under the program based on the following:
(a)
The number of emergency response calls to which a volunteer
responds.
(b)
The level of training and participation in formal training and
drills for a volunteer.
(d)
The involvement in other events or projects that aid the financial
viability, emergency response, or operational readiness of a volunteer
fire company.
(e)
The total number of years the volunteer has served.
(3)
Eligible entities. The Volunteer Service Credit Program is available
to residents of the municipality who are volunteers of the following
volunteer fire companies:
(a)
Wexford volunteer fire company.
(4)
Eligibility period. A volunteer must meet the minimum criteria, set by separate resolution authorized under this section, during the eligibility period to qualify for the local earned income tax credits authorized under Subsection C.
(a)
For Tax Year 2017, the eligibility period under the Volunteer
Service Credit Program shall run from January 20, 2017, until October
31, 2017.
(b)
For Tax Year 2018, and each subsequent tax year thereafter,
the eligibility period shall run from the prior November 1 until October
31 of the year for which the tax credit will apply.
(5)
Recordkeeping. The Chief (or his/her designee) of each volunteer fire company listed under Subsection B(3) shall keep specific records of each volunteer's activities in a service log to establish necessary credits under the Volunteer Service Credit Program. Service logs shall be subject to audit/review by:
(6)
Volunteer application. On or before the first Monday in November of each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification (as provided by the Township of Pine) to their Chief or his/her designee. The Chief or his/her designee shall sign the application, if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, and shall forward said application to the Township Manager of the Township of Pine, together with the notarized list required by Subsection B(7), within the timeframe specified herein.
(7)
Notarized list. On or before November 15 of each year, the Chief, or his/her designee, shall deliver to the Township Manager of the Township of Pine a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program and have applied for certification pursuant to Subsection B(6). The Chief, or his/her designee, shall also post a copy of the notarized eligibility list in an accessible area of the volunteer fire company's facilities.
(8)
Municipal review. The Township Manager of the Township of Pine shall review the applications for credit under the Volunteer Service Credit Program and shall cross-reference them with the notarized eligibility list. At the first regular meeting in December of each year, the Board of Supervisors of the Township of Pine shall approve or disapprove the volunteers that appear on the notarized list submitted pursuant to Subsection B(6). All applicants approved by the Board of Supervisors of the Township of Pine shall then be issued an earned income tax credit certificate by the Township Manager of the Township of Pine by no later than December 15 of each year.
(9)
Appeal of denial of certification. A volunteer who is denied certification as an active volunteer shall have the right to request a hearing before the Board of Supervisors of the Township of Pine within 30 days of the denial pursuant to the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."[3]
[3]
Editor's Note: See 2 Pa.C.S.A. § 551 et seq.
(10)
Official tax credit register. The Township of Pine shall keep
an official tax credit register of all active volunteers that were
issued earned income tax credit certificates. No later than December
31 of each year, the Township Manager of the Township of Pine shall
issue updates, as needed, of the official tax credit register to the
following:
(11)
Injured volunteers.
(a)
An emergency responder that is injured during an emergency response call may be eligible for future earned income tax credits. The injury must have occurred while responding to, participating in, or returning from an emergency response call with one of the entities listed under Subsection B(3).
(b)
An injured emergency responder shall provide documentation from a licensed physician with the application required under Subsection B(6) stating that their injury prevents them from performing duties to qualify as an active volunteer. In such a case, the injured emergency responder shall be deemed an active volunteer for that tax year.
(c)
An injured emergency responder with a continuing qualifying injury shall annually submit the application required under Subsection B(6), along with updated documentation from a licensed physician stating that the injury still exists and prevents them from qualifying as an active volunteer. The injured emergency responder shall again be deemed an active volunteer for that tax year. Such an injured emergency responder shall only be deemed an active volunteer for a maximum of five consecutive tax years.
C.
Earned income tax credit.
(1)
Tax credit. Each active volunteer who has been certified under the
Township of Pine's Volunteer Service Credit Program shall be eligible
to receive a local earned income tax credit of up to $300 of the earned
income tax levied by the Township of Pine. When an active volunteer's
earned income tax liability is less than the amount of the tax credit,
the tax credit shall equal the individual's earned income tax liability.
(2)
Claim. An active volunteer with a tax credit certificate may claim
a tax credit on his (or her) Township of Pine earned income tax liability
when filing a final return for the preceding calendar year with the
authorized earned income tax collector.
(3)
Rejection of tax credit claim.
(a)
The tax officer shall reject a claim for a tax credit if the
taxpayer is not on the official tax credit register issued by the
Township Manager of the Township of Pine.
D.
E.
Penalties for false reporting.
(1)
Any individual who knowingly makes or conspires to make a false report
in an application for certification under this section commits a misdemeanor
of the first degree punishable by a fine of $2,500.
(2)
Any individual who knowingly provides or conspires to provide false
information that is used to compile a service log under this section
commits a misdemeanor of the first degree punishable by a fine of
$2,500.
[1]
Editor's Note: This ordinance also provided that it shall
apply retroactively to 1-20-2017.
