(A) Every employer having an office, factory, workshop, branch, warehouse or other place of business within the taxing jurisdiction imposing a tax on earned income or net profits within the taxing district who employs one or more persons, other than domestic servants, for a salary, wage, commission or other compensation, who has not previously registered, shall, within 15 days after becoming an employer, register with the Officer his or her name and address and such other information as the Officer may require.
(B) (1) (a) Every employer having an office, factory, workshop, branch, warehouse or other place of business within the taxing jurisdiction imposing a tax on earned income or net profits within the taxing district 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 subchapter on the earned income due to his or her 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.
(b) Such return, unless otherwise agreed upon between the Officer and employer, shall show the name and social security number of each employee, 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.
(2) (a) 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 or her return and pay the tax monthly.
(b) 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 tax 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; and
(2) A return withholding statement for each employee 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, 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) Unless excused by the provisions of § 9 of the enabling legislation, 1965, December 31, P.L. 1257, § 9, 53 P.S. § 6924.312, 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 or she was required to withhold to the extent that such taxes have not been recovered from the employee.
(F) The failure or omission of an 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 this subchapter relating to the filing of declarations and returns.
(Prior Code, Ch. 24, § 305) (Ord. 168, passed 11-3-1969, § 5)