For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
APPEALS BOARD. The Board of the Board of Supervisors in executive session.
ASSESSMENT. The determination by the Tax Administrator of the amount of underpayment by a taxpayer.
ELIGIBLE TAX. Any of the following taxes specified within the term ELIGIBLE TAX under the LTBR, including interest and penalties provided by law, when levied by the Board of Supervisors of the local government, but specifically not including any real estate tax:
(1) Any tax authorized or permitted under the Act of December 31, 1965 (Pub. Law 1257, No. 511), known as the Local Tax Enabling Act or Act 511, being 53 P.S. §§ 6924.101 et seq.;
(2) Any per capita tax;
(3) Any occupation, occupation assessment, or occupation privilege tax;
(4) Any tax levied on income;
(5) Any tax measured by gross receipts;
(6) Any tax on a privilege;
(7) Any tax on amusements or admissions; and
(8) Any tax on earned income and net profits.
LOCAL GOVERNMENT. Monroe Township, Snyder County, Pennsylvania.
LOCAL TAXPAYERS BILL OF RIGHTS. Subchapter C of Act 50 of 1998 of the Pennsylvania General Assembly, 53 Pa.C.S.A. §§ 8421 through 8428.
OVERPAYMENT. Any payment of tax which is determined in the manner provided by law not to be legally due.
TAX ADMINISTRATOR. The employee, agent, appointed tax collector, elected tax collector, tax collection agency, or other person to whom the Board of Supervisors has assigned or delegated responsibility for the audits, assessment, determination, or administration of an eligible tax. Under the LTBR, this TAX ADMINISTRATOR is also referred to and defined as the local taxing authority. In the case of Monroe Township, the TAX ADMINISTRATOR is Township Secretary.
TAXPAYER. An individual, partnership, association, corporation, limited liability company, estate, trust, trustee, fiduciary, or any other entity subject to or claiming exemption from any eligible tax or under a duty to perform an act for itself or for another under or pursuant to the authority of an eligible tax levied by the township.
UNDERPAYMENT. The amount or portion of any eligible tax determined to be legally due in the manner provided by law for which payment or remittance has not been made.
VOLUNTARY PAYMENT. A payment of an eligible tax made pursuant to the free will of the taxpayer. The term does not include a payment made as a result of distraint or levy or pursuant to a legal proceeding in which the Tax Administrator is seeking to collect its delinquent eligible taxes or file a claim therefor.
(Ord. 1999-3, passed 12-21-1999)