1. Refunds are to be paid within 75 days of a refund request or 75 days after the last day the employer is required to remit the local services tax for the last quarter of the calendar year, under § 9 of Act 7 of 2007, whichever is later and shall not be subject to interest if paid within the allowed time.
2. Refunds shall only be provided for amounts overpaid in a calendar year that exceed $1.
3. Refund Due to Duplication of Payment. If at any time during the calendar year a taxpayer pays more than $52 in combined LST, the taxpayer may apply for a refund of the amount over $52. The proper refund request form must be completed and signed by the taxpayer and necessary documentation must be included. These refunds may be processed at the time they are received, unless there is reason to believe the Township will not receive the tax from the employer.
4. When a person’s “earned income and net profits” only, for the calendar year is less than the $12,000 exemption, at the end of the calendar year, any taxpayer who qualifies may complete a refund application and include a copy of the necessary documentation.
(Ord. 2009-08, 11/23/2009, § 1)