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1. Every employer having an office, factory, workshop, branch, warehouse or other place of business within the municipality, having imposed a tax on earned income or net profits within its municipal boundaries 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 tax officer or other designated tax officer, his/her or its name and address and such other information as the Department or tax officer may require.
2. Every employer shall require each new employee to complete a certificate of residency form, which form shall be an addendum to the Federal Employee’s Withholding Allowance Certificate (Form W-4 or successor form). An employer shall also require any employee who changes their address or domicile to complete a certificate of residency form, which forms are available from the Department or the tax officer upon request. The purpose of said form shall be to help identify the political subdivision where an employee lives and works.
(Ord. 2011-10, 11/14/2011, § 6)
1. Every employer having an office, factory, workshop, branch, warehouse or other place of business within the municipality imposing a tax on earned income or net profits within the municipality who employs one or more persons, exclusive of domestic servants and Maryland residents, for a salary, wage, commission or other compensation shall deduct at the time of payment thereof the greater of the employee’s resident tax or the employee’s nonresident tax imposed by this Part on the earned income due to his 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 quarterly return and pay to the tax officer the amount of taxes deducted during the preceding quarterly 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. Such return, unless otherwise agreed upon between the tax officer and employer, shall show the name and Social Security number of each such employee, the compensation of such employee during such preceding 3-month period, the tax deducted therefrom, the political subdivisions imposing the tax upon such employee, the total compensation of all such employees during such preceding quarterly period and the total tax deducted therefrom and paid with the return as well as any other information prescribed by the Department or the tax officer.
2. Any employer who, for two of the preceding four quarterly periods, has failed to deduct the proper tax or any part thereof or who has failed to pay over the proper amount of tax to the tax officer may be required by the tax officer to file his return and pay the tax monthly. In such cases, payments of tax shall be made to the tax officer on or before the last day of the month succeeding the month for which the tax was withheld.
3. Notwithstanding the provisions of subsection .1 above, the provisions of this subsection shall apply if any employer has more than one place of employment in more than one TCD. Within 30 days following the last day of each month, the employer may file the return required by subsection .1 above and pay the total amount of tax due from employees in all work locations during the preceding month to the tax officer for either the TCD in which the employer’s payroll operations are located or as determined by the Department. The return and tax deducted shall be filed and paid electronically. The employer must file a notice of intention to file combined returns and make combined payments with the tax officer for each place of employment at least 1 month prior to filing its first combined return or making its first combined payment. This subsection shall not be construed to change the location of an employee’s place of employment for purposes of nonresident tax liability.
4. On or before February 28 of the succeeding year, every employer shall file with the tax officer or other designated tax officer to whom tax, which has been deducted, has been remitted as required herein:
A. An annual return showing the total amount of compensation paid, the total amount of tax deducted, the total amount of tax paid to the tax officer for the period beginning January 1 of the current year and ending December 31 of the current year, and any other information prescribed by the Department.
B. An individual withholding statement which may be integrated with the Federal Wage and Tax Statement (Form W-2 or successor form), for each employee employed 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 compensation paid to the employee during said period, the amount of tax deducted, the numerical code prescribed by the Department representing the TCD where payments required herein were remitted and any other information required by the Department or the tax officer and the amount of tax paid to the tax officer. Every employer shall furnish two copies of the individual return to the employee for whom it is filed.
5. 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.
6. Except as otherwise provided for in § 511 of the Act, 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 the employer is required to withhold to the extent that such taxes have not been recovered from the employee. The failure or omission of any employer to make the deductions required by this Section shall not relieve any employee from the payment of the tax of from complying with the requirements of this Part relating to the filing of declarations and returns.
7. No employer shall be required to deduct or withhold taxes, file returns or pay taxes with regard to residents of Maryland.
(Ord. 2011-10, 11/14/2011, § 7)
1. It shall be the duty of the tax officer to collect and receive the taxes, fines and penalties imposed by this Part. It shall also be the tax officer’s duty to keep a record showing the amount of tax received from each taxpayer paying the tax and the date of such receipt.
2. Each tax officer, before entering upon official duties, shall give and acknowl edge a bond to the TCC appointing such tax officer. The bond provided shall be subject to the requirements set forth in the Act.
3. The tax officer shall comply with all resolutions, policies and procedures adopted by the tax collection committee and shall comply with all regulations adopted by the Department under the Act.
4. The tax officer shall refund, on petition of and proof by the taxpayer, 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.
5. The tax officer and agents designated by him/her/it are hereby authorized to examine the books, papers and records of any employer or of any taxpayer or of any person whom the tax 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 tax officer reasonably believes to be an employer or taxpayer is hereby directed and required to give to the tax officer or to any agent designated by him any means, facilities and opportunity for such examination and investigations as are hereby authorized. Such examination or audits shall be conducted by the tax officer and any agents designated by the tax officer shall be conducted in accordance with 53 Pa.C.S.A., Chapter 84, Subchapter “C” (relating to the local taxpayers bill of rights).
6. Any information gained by the tax officer, his/her/its 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 Part shall be and remain confidential, except for official purposes and except in accordance with a proper judicial order or as otherwise provided by law.
7. The tax officer is authorized to establish different filing, reporting and payment dates for taxpayers whose fiscal years do not coincide with the calendar year, provided that any filing, reporting or payment dates shall provide time periods equivalent to those time periods set forth for taxpayers whose fiscal year coincides with a calendar year.
(Ord. 2011-10, 11/14/2011, § 8)
1. The tax officer may sue in the name of the political subdivision within the TCD for the recovery of taxes due and unpaid under this Part.
2. Any suit brought to recover the tax imposed by this Part shall be begun within 3 years after: (A) such tax is due or (B) the declaration or return has been filed, or (C) a redetermination of compensation or net profits by the Pennsylvania Department of Revenue whichever date is later; provided, however, that this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
A. Where no declaration or return was filed by any person although a declaration or return was required to be filed by him under provisions of this Part, there shall be no limitation.
B. Where an examination of the declaration or return filed by any person or of other evidence relating to such declaration or return in the possession of the tax officer reveals a fraudulent evasion of taxes, there shall be no limitation.
C. Where any person has deducted taxes under the provisions of this Part and has failed to pay the amounts so deducted to the tax officer or where any person has willfully failed or omitted to make the deductions required by this Part, there shall be no limitation.
D. Where an employer has intentionally failed to make deductions required by this Part.
E. In the case of substantial understatement of tax liability of 25% or more and no fraud, suit shall be begun within 6 years.
3. The tax officer may sue for recovery of an erroneous refund, provided that such suit is begun 2 years after making such refund, except that the suit may be brought within 5 years if it appears that any part of the refund was induced by fraud or misrepresentation of material fact.
4. This Section shall not be construed to limit the municipality from recovering delinquent taxes by any other means provided by the Act. Further, nothing set forth herein shall be construed to limit a tax officer, a TCD or political subdivision from recovering delinquent taxes by any other means provided by the Act.
(Ord. 2011-10, 11/14/2011, § 9)
1. Except as may be provided for in subsection .2 below, in the event any tax imposed in this Part is not paid when due, interest shall accrue at the same rate a taxpayer is required to pay to the Commonwealth as provided in § 806 of the Act of April 9, 1929 (P.L. 343, No. 176), known as the “Fiscal Code,” or such successor legislation, on the amount of said tax and an additional penalty of 1% of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected but the amount of penalty shall not exceed 15% in the aggregate. Where an action is brought for the recovery of tax, the taxpayer liable for the tax shall, in addition, be liable for the costs of collection, interest and penalties, including, but not limited to, court costs and attorney’s fees.
2. Pursuant to the Act, the Department may establish conditions under which a tax officer, with the concurrence of the TCC, may abate interest or penalties that would otherwise be imposed for the nonreporting or underreporting of income tax liabilities or for nonpayment of taxes previously imposed and due if the taxpayer files delinquent returns and pays the tax in full.
3. The provisions of subsection .2 above shall not affect or terminate any petitions, investigations, prosecutions or other proceedings pending under this Part, or prevent the commencement of further prosecution of any proceedings by the appropriate authorities for violations of this Part. However, no proceedings shall be commenced on the basis of delinquent returns filed pursuant to this Section above if the returns are determined to be substantially true and correct and the tax due is paid within the prescribed time.
(Ord. 2011-10, 11/14/2011, § 10)
1. Any person who fails, neglects or refuses to make any declaration or return required by this Part, any employer who fails, neglects or refuses to register or to pay the tax deducted from his employees or fails, neglects or refuses to deduct or withhold the tax from his employees, any person who refuses to permit the tax officer or any agent designated by him to examine his books, records, papers and any person who knowingly makes any incomplete, false or fraudulent return or attempts to do anything whatsoever to avoid the full disclosure of the amount of his net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by this Part shall, upon conviction thereof, be sentenced to pay a fine of not more than $2,500 for each offense and costs and, in default of payment of said fine and costs, to be imprisoned for a period not exceeding 6 months.
2. Any employer who is required under this Part to collect, account for and distribute taxes and who willfully fails to collect or truthfully account for and distribute such tax, commits a misdemeanor and shall, upon conviction, be sentenced to pay a fine not exceeding $25,000 or to imprisonment not exceeding 2 years or both.
3. Any person who divulges any information which is confidential under the provisions of this Part shall, upon conviction thereof, be sentenced to pay a fine of not more than $2,500 for each offense and costs or to imprisonment for not more than 1 year, or both.
4. The penalties imposed under this Section shall be in addition to any other penalty imposed by any other Section of this Part.
5. The failure of any person to receive or procure forms required for making the declaration or returns required by this Part shall not excuse him or her from making such declaration or return.
6. The Dover Township hereby approves and adopts the Cost of Collection Schedule, 1 attached hereto and made a part hereof, to be imposed by the designated tax officer for the collection of taxes on earned income and net profits, upon any taxpayer whose taxes are or become delinquent and/or remain due and unpaid; provided, however, that the TCC may approve amendments to said fee schedule by resolution from time to time. Amendments to the collection schedule shall become effective upon adoption by the TCC. The designated tax officer is hereby authorized to retain such costs of collection as set forth in the attached schedule, as may be amended and supplemented from time to time, in recovering delinquent taxes and as permitted to be assessed to delinquent taxpayers pursuant to law.
(Ord. 2011-10, 11/14/2011, § 11)
Notes
| 1 | Editor’s Note: The “Cost of Collection Schedule” is on file in the Township office. |
The primary purpose of this Part is to conform the local income tax currently levied on earned income and net profits by the municipality with the Act and to do so within the time frame set forth in the Act. Any prior ordinance levying such tax is hereby amended and restated in its entirety to read as set forth in this Part. To the extent that any previous ordinance or portion thereof is inconsistent or conflicts with this Part, such ordinance(s) or portion thereof shall be repealed to the extent of such inconsistency and/or conflict. To the extent the same or any prior ordinance levying such tax in force immediately prior to enactment of this Part, this Part is intended as a continuation of such prior ordinance and not as the enactment of an ordinance imposing a new tax. In the event this Part or any portion thereof is determined to be unconstitutional or otherwise invalid, the prior ordinance, or portion thereof, levying a similar tax shall remain in full force and effect and shall not be affected by the adoption of this Part. Nothing contained herein shall affect, impair or otherwise abrogate any act done or liability incurred, nor shall any provision of this Part affect, impair or preclude any suit or prosecution pending, whether or not currently initiated, to enforce any right, penalty or violation under the authority of any previous ordinance in force prior to adoption of this Part.
(Ord. 2011-10, 11/14/2011, § 14)
Part 2
Realty Transfer Tax
Realty Transfer Tax
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