(a) It shall be the duty of the Income Tax Officer to collect and receive the taxes, fines and penalties imposed by this chapter, It shall also be his or her duty to keep a record showing the amount received by him or her from each person or business paying the tax, and the date of such receipt.
(b) (1) Each Officer, before entering upon his or her official duties, shall give and acknowledge a bond to the township. If the Board of Supervisors of the township shall, by ordinance, designate any bond previously given by the Officer as adequate, such bond shall be sufficient to satisfy the requirements of this subsection (b).
(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 Commission of the commonwealth.
(3) Each bond shall be conditioned upon the faithful discharge by the Officer, his or her clerks, assistants and appointees, of all trusts confided in him or her by virtue of his or her office, upon the faithful execution of all duties required by him or her by virtue of his or her 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 or her by virtue of his or her office, and upon the delivery to his or her successor or successors in office of all books, papers, documents or other official things held in right of his or her office.
(4) Each such bond shall be taken in the name of the township and shall be for the use of the township and for the use of such other person or persons from whom money shall be collected or received, or as his or her interests 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 this chapter is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this chapter, including provisions for the re-examination 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 this chapter. No rules or regulations of any kind shall be enforceable unless approved by the Board of Commissioners of the township. A copy of such rules and regulations currently in force shall be available for public inspection.
(d) The Income Tax Officer shall, on petition of and proof by the taxpayer, refund 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 or her 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 or her, the means, facilities and opportunity for such examination and investigations as are hereby authorized.
(f) Any information gained by the Officer, his or her 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 chapter, 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.
(Ord. 670, passed 10-17-1990)