This article is enacted under and pursuant to authority of the
Pennsylvania Local Tax Enabling Act, P.L. 1257, No. 511, December
31, 1965, 53 P.S. § 6901 et seq. (1982), as hereafter amended,
supplemented, modified or reenacted by the General Assembly of Pennsylvania.
As used in this article, the following terms shall have the
meanings indicated, unless a different meaning clearly appears from
the context:
EARNED INCOME
"Compensation," as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 31, 1965, P.L. 1257 § 13, as amended (53 P.S. §
6913, as amended).
EMPLOYER
Any person, partnership, limited partnership, unincorporated
association, institution, trust, corporation, governmental agency
or any other body engaged in business or situated in the Township
of Bristol employing one or more employees engaged in any occupation
other than domestic servants. •
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 31, 1965, P.L. 1251, § 13, as amended (53 P.S. §
6913, as amended).
OCCUPATION
Any livelihood, job, trade, profession, business or enterprise
of any kind, including services, domestic or other, for which monetary
compensation is received or charged.
TAXPAYER
Any natural person liable for the tax levied by this article.
Every taxpayer who is self-employed or whose tax for any other reason is not collected under §
180-45 of this article shall file a return on a form prescribed by the Tax Collector and shall pay the tax directly to said Collector. Each such taxpayer who first becomes subject to the tax after the effective date of this article and on or before March 31 of the then current tax year shall file the return and pay the tax on or before April 30 of the current tax year, and each such taxpayer who first becomes subject to the tax after March 31 of the current tax year shall file the return and pay the tax on or before July 31 or October 31 of the current tax year or January 31 of the following year, whichever of such payment dates first occurs at least 30 days after the taxpayer becomes subject to the tax.
Both resident and nonresident taxpayers shall, by virtue of
engaging in an occupation within the Township of Bristol, be subject
to the tax and the provisions of this article.
The Tax Collector shall collect and receive the taxes, interests,
fines and penalties imposed by this article and shall maintain records
showing the amounts received and the dates such amounts were received.
The Tax Collector shall prescribe and issue all forms necessary for
the administration of the tax and may adopt and enforce regulations
relating to any matter pertaining to the administration of this article.
The Tax Collector and agents designated by him may examine the records
of any employer and/or supposed employer or of any taxpayer in order
to ascertain the tax due or verify the accuracy of any return. Every
employer or supposed employer and every taxpayer or supposed taxpayer
shall give the Tax Collector and any agent designated by him all means,
facilities and opportunity for the examinations hereby authorized.
The Tax Collector shall collect, by suit or otherwise, all taxes,
interests, costs, fines and penalties due under this article and unpaid.
If for any reason any tax is not paid when due, interest at the rate
of 6% per year on the amount of unpaid taxes and an additional penalty
of 1/2 of 1% of the amount of the unpaid tax for each month or fraction
of month during which the tax remains unpaid shall be added and collected.
Whenever suit is brought for the recovery of unpaid tax, the taxpayer
shall, in addition, be liable for the costs of collection as well
as for interest and penalties. The Tax Collector may accept payment
under protest of the tax claimed by the Township of Bristol in any
case where any person disputes the Township's claim for the tax. If
a court of competent jurisdiction thereafter decides that there has
been overpayment to the Tax Collector, the Tax Collector shall refund
the amount of the overpayment to the person who paid under protest.
Any action instituted for such judicial determination shall be instituted
within two years of the last day of the period for which the tax is
disputed or claim made. All refunds shall be made in conformity with
the procedure prescribed by the court.
An employer or taxpayer who makes a false or untrue statement
on any return required by this article, or who refuses inspection
of his records in his custody and control setting forth his employees
subject to this tax, or who fails or refuses to file a return required
by this article, or who violates any other provisions of this article,
shall, upon conviction thereof, be sentenced to pay a fine of not
more than $600, plus costs of prosecution, and in default of payment
of such fine and costs, shall be imprisoned for a term not to exceed
30 days.