(A) Every taxpayer whose net profits are subject to the tax imposed by this subchapter shall file a declaration of his or her net profits for the current year and shall pay the tax due thereon in annual installments, all as provided in § 6913, III.A.(1)(I) of the Local Tax Enabling Act, or estimated net profits for the current year and shall pay the tax due thereon in quarterly installments, all as provided in § 6913, III.A.(1)(ii) of the Local Tax Enabling Act.
(B) Every taxpayer whose earnings are subject to the tax imposed by this subchapter shall make and file final returns and to the officer the balance of the tax due, as provided in § 6913, III.B. of the Local Tax Enabling Act.
(C) Every taxpayer whose earnings are not subject to collection at the source, shall file with the officer quarterly returns and shall pay quarter-annually the amount of tax shown as due on such returns all as provided in § 6913, III.B.(2) of the Local Tax Enabling Act.
(D) The officer is hereby authorized to provide by regulation, subject to the approval of the Township Board of Supervisors, that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from the salaries, wages or commissions of any employee, and paid by him, her or them to the officer shall be accepted as the return required of any employee whose sole income, subject to the tax or taxes under this subchapter, is such salary, wages or commissions.
(Ord. 167, passed 12-14-2005) Penalty, see § 34.999