[Adopted 8-12-2002[1]]
[1]
Editor's Note: This resolution superseded former Art. IV, Earned
Income Tax, adopted 12-9-1996, as amended.
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 voluntarily 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.
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 workmen 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.
Person, public employee or private agency designated by the governing
body 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 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.
A person, partnership, association or other entity domiciled outside
the taxing district.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled in the
taxing district.
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.
A tax at the rate of 10 mills on each dollar is hereby imposed on all
earned income and net profits, as defined herein, earned by residents of Brighton
Township, and on all earned income and net profits earned by nonresidents
of Brighton Township, for work done or services performed or rendered in said
township. This tax shall become effective January 1, 2003, and shall remain
in effect thereafter on a calendar-year basis or taxpayer-fiscal-year basis
without annual reenactment unless the rate of tax is subsequently changed.
A.
Net profits.
(1)
Every taxpayer making net profits shall on or before
April 15 of each year make and file with the Officer on a form prescribed
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
installments on or before June 15 of the current year, September 15 of the
current year and January 15 of the succeeding year.
(2)
On or before April 15 of the succeeding year, every taxpayer
shall make and file a final return on a form prescribed by the Officer 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 return the taxpayer shall pay to the Officer the balance of the
tax due or shall demand for refund or credit in the case of overpayment.
(3)
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 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 thirty days after the discontinuance
of business, file his final return as hereinabove required and pay the tax
due.
B.
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.
C.
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 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 the Township of Brighton 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 and social security number of
all such employees, 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.
B.
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.
C.
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.
D.
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.
E.
Except as otherwise provided, 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.
F.
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 the resolution. 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.
Bond.
(1)
Each Officer, before entering upon his official duties,
shall give and acknowledge a bond to the Township of Brighton. If the Township
of Brighton shall by resolution designate any bond previously given by the
Officer as adequate, such bond shall be sufficient to satisfy the requirements
of the subsection.
(2)
Each such bond shall be joint and several, with one or
more corporate sureties which shall be surety companies authorized to do business
in this commonwealth and duly licensed by the Insurance Commissioner of this
commonwealth.
(3)
Each bond shall be conditioned upon the faithful discharge
by the Officer, his clerks, assistants and appointees of all trusts confided
in him by virtue of his office, upon the faithful execution of all duties
required by him by virtue of his office, upon the just and faithful accounting
or payment over, according to law, of all moneys and all balances thereof
paid to, received or held by him by virtue of his office and upon the delivery
to his successor or successors in office of all books, papers, documents or
other official things held in right of his office.
(4)
Each such bond shall be taken in the name of the appointing
authority or authorities and shall be for the use of the political subdivision
or political subdivisions appointing the Officer and for the use of such other
person or persons for whom money shall be collected or received or as his
or her interest shall otherwise appear, in case of a breach of any of the
conditions thereof by the acts or neglect of the principal on the bond.
C.
The Officer charged with the administration and enforcement
of the provisions of the resolution is hereby empowered to prescribe, adopt,
promulgate and enforce rules and regulations relating to any matter pertaining
to the administration and enforcement of the resolution, 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 case 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 Supervisors of Brighton Township.
A copy of such rules and regulations currently in force shall be available
for public inspection.
(1)
Unless a refund is specifically requested by the taxpayer,
a refund of $10 or less shall be carried forward as a credit against the earned
income tax due by the taxpayer for the succeeding year.
(2)
Refunds of $1 or less shall be carried forward as a credit
against the earned income tax due by the taxpayer for the succeeding year.
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 the resolution, 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.
A.
The Officer may sue in the name of Brighton Township
for the recovery of taxes due and unpaid under this article.
B.
Any suit brought to recover the tax imposed by the resolution
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 revisions
of the resolution, there shall be no limitation.
(2)
Where an examination of the declaration or return filed
by any persons 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 the resolution 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.
(5)
This section shall not be construed to limit Brighton
Township from recovering delinquent taxes by any other means provided by law.
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.
A.
If for any reasons 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. In addition
to the foregoing, a late filing fee of $10 shall be assessed against the taxpayer.
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 governing body 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. Each governing body 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 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 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 in the County of Beaver, 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.
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.
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 the resolution
shall not excuse him from making such declaration or return.
