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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
A realty transfer tax for general revenue purposes is hereby imposed upon the transfer of real estate of interest in real estate situated within Dover Township, regardless of where the documents making the transfer are made, executed or delivered, or where the actual settlements on such transfer took place as authorized by Article XI-D, "Local Real Estate Transfer Tax," 72 P.S. § 8101-D et seq.
(Ord. 91-1, 9/9/1991, § 11.81)
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