Refund claims for overpaid local services taxes for any calendar year shall be processed in accordance with the regulations adopted by the Township in accordance with the Local Taxpayer’s Bill of Rights, 53 Pa.C.S. § 8421 et seq. Refunds made 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, whichever is later, shall not be subject to interest imposed under 53 Pa.C.S. § 8426 of the Local Taxpayer’s Bill of Rights. The Township shall only provide refunds for amounts overpaid in a calendar year that exceed $1.
(Ord. 12-05-2011.02, 12/5/2011, §II)