(A) Every person whose earnings or profits are subject to the tax imposed by this subchapter shall, on or before March 15 of every year, beginning the year of 1966, make and file a return with the Collector of Income Tax of the township. Such return shall be filed on forms prescribed by the Township Solicitor, furnished at the expense of the township, and obtainable from the Collector of Income Tax of the township. The information on such returns shall include the name and address of the taxpayer, his or her place of employment or business, the aggregate amount of compensation paid to him or her or net profits earned by him or her during the preceding year; the amount of tax due to the township, together with such other pertinent information as may be required; provided, however, that where a return is made for a fiscal year or for any other period different from a calendar year, such return shall be made within 75 days after the close of such fiscal year or other period.
(B) The person making such a return shall, at the time of filing thereof, pay to the Collector of Income Tax of the township, the amount of tax as shown thereon, less any credits for tax withheld from wages, commissions or other compensation by any employer, less any other credits or deductions allowed by law; provided, however, that any taxpayer other than those from whom the tax imposed by this subchapter has been withheld from their wages, commissions or otter compensations, by their employer, shall have the right to pay such tax or any balance of such tax as shown on the return in four equal quarterly installments, the first installment thereof on or before March 15, and the other installments thereof on or before June 15, September 15 and December 15 of the year in which such shall be done; provided further, that in any case where the sole income of any person, subject to tax under this subchapter is in the form of compensation paid by an employer and where the entire tax due by such employee has been withheld by his or her employer and return thereof made to the Collector of Income Tax of the township, such employee shall not be required to file a return thereof.
(Ord. 266, passed 11-6-1964)