(A) General regulations. It is the obligation of all taxpayers to file all local tax returns voluntarily and pay all local taxes to which they are subject. However, when the duly appointed or elected tax collector or tax collection agency for the municipality and/or school district in which the taxpayer resides determines that a required return has not been filed, or a tax liability has not been paid, the Local Taxpayers Bill of Rights grants certain legal rights to taxpayers, and imposes obligations on taxing authorities to ensure that equity and fairness guide local governments in the collection of taxes. In addition, the Local Taxpayers Bill of Rights provides the local government entity with certain legal methods to enforce taxpayer obligations. This disclosure statement sets forth your rights as a taxpayer in connection with any audit, examination, appeal, or refund claim of taxes for the township, and any enforcement or collection actions taken by the “Tax Administrator” on behalf of the township.
(B) Applicability/eligible taxes. This disclosure statement applies to all eligible taxes levied by the township. For this purpose, eligible taxes do not include real property taxes. The specific eligible tax(es) levied by the township are: per capita tax, occupation privilege tax, and earned income tax. Unless expressly provided in the Local Taxpayers Bill of Rights, the failure of any person acting on behalf of the Tax Administrator to comply with any provisions of this disclosure statement, related regulations, or the Local Taxpayers Bill of Rights will not excuse the taxpayer from paying the taxes owed.
(C) Audit/or examinations. If the township contacts a taxpayer about his or her tax return or payment of any eligible taxes, the township will send him or her a letter with either a request for more information or a reason why the township believes a change to his or her return or taxes may be needed. If the township requests information, he or she will have 30 calendar days from the date of the mailing to respond. Reasonable extensions of such time will be granted upon application for good cause. The township will notify him or her of the procedures to obtain an extension with the township’s initial request for tax information. The township’s initial inquiry may include taxes inquired to be paid or tax returns required to be filed no more than three years prior to the mailing date of notice. If a taxpayer gives the township the requested information or provide an explanation, the township may or may not agree with the individual. If the township does not agree with the individual, the township will explain in writing the township’s reasons for asserting that he or she owes the township tax (which the township call “an underpayment”). The explanation will include: the tax period or periods for which the underpayment is asserted; the amount of the underpayment detailed by tax period; the legal basis upon which the township have relied to determine that an underpayment exists; and an itemization of the revisions made by the township to the return or report that results in the township’s decision that an underpayment exists. If he or she agrees with the changes, he or she should pay the additional tax.
(D) Requests for prior year returns. An initial request by the Tax Administrator into prior year returns may cover tax returns required to be filed as far back as three years prior to the mailing date of the notice. If the Tax Administrator determines that the taxpayer failed to file a tax return, underreported income, or failed to pay a tax for one or more of the tax periods covered by the initial request, the Tax Administrator may request additional information. The Tax Administrator may also require a taxpayer to provide copies of federal and state tax returns when the Tax Administrator can show that the taxpayer’s federal tax return(s) is/are reasonably necessary for the enforcement or collection of tax, and the information is not available from other sources or the state’s Department of Revenue.
(E) Appeals of decisions.
(1) If the township notifies a taxpayer that he or she owes more tax (what the township calls an “assessment”) and he or she does not agree with the township’s decision, he or she may appeal or seek review by filing a petition for reassessment within 90 days of the date of the mailing of the assessment notice. The petition must either be in the township’s possession or postmarked by the U.S. Postal Service within this 90-day period. Receipts from other carriers (such as Federal Express) are not accepted as proof of delivery.
(2) The petition must explain the legal basis for the taxpayer’s position and include all supporting documents. For the taxpayer’s convenience, a form for submission of a petition is available at the Township Office, R.R. 5, Box 39, Selinsgrove, PA 17870. The petition must be mailed or delivered to the Secretary at the same address. A decision by the Board of Supervisors in Executive Session, which has been appointed by the township will be made within 60 days of the date your complete and accurate petition is received. If the taxpayer does not agree with the decision of the Board of Supervisors in Executive Session, he or she may appeal to the appropriate County Court of Common Pleas. The taxpayer must file your appeal within 30 days after notice of the decision of the Board of Supervisors in Executive Session.
(F) Refunds. Taxpayers may file a claim for refund (“refund claim”) if he or she thinks he or she paid too much tax (what the township calls an “overpayment”). The taxpayer must file the refund claim within three years of the due date for filing the return as extended or one year after actual payment of the tax, whichever is later. If no report or local tax return is required for the tax, the refund claim must be made within three years after the due date for payment of the tax or within one year after actual payment of the tax, whichever is later. If the refund claim relates to amounts paid as a result of a notice asserting an underpayment of tax, the request for refund claim must be filed within one year of the date of payment. Refund claims must be made on forms prescribed by the township and must include supporting documentation. The taxpayer can obtain forms for refund claims by contacting the township at the Township Office, R.R. 5, Box 39, Selinsgrove, PA 17870. The refund claim must be filed with the township at the same address. If the taxpayer files a tax return showing an overpayment of tax, the township will treat that as a request for a cash refund unless the taxpayer indicates otherwise. If the refund claim is denied, the taxpayer may file a petition contesting the denial of the refund. Any petition must be filed within the same time limits that apply for a refund claim. Alternatively, a taxpayer may file a petition for a refund without first filing a refund claim. A hearing date will be set after the petition is received and a decision by the Board of Supervisors in Executive Session will be made within 60 days of the date your complete and accurate petition is received. The Appeals petition form must be used to request a review of a refund claim denial. The petition must be mailed or delivered to the attention of the Secretary at the following address: the Township Office, R.R. 5, Box 39, Selinsgrove, PA 17870.
(G) Enforcement procedures. Once it has been determined that the taxpayer owes a tax, the township will take all action the township is legally permitted to take to enforce our claim. Such action may include obtaining additional information from the taxpayer, auditing taxpayer records, entering into a settlement with the taxpayer of the disputed amount of the tax, or obtaining liens on his or her property, wage attachments, levies, and seizures and sales of your property in appropriate circumstances. The township may enter into a written agreement with the taxpayer for payment of the tax in installments if the township believes that such an agreement will facilitate collection. The township may also impose interest and applicable penalties on the tax a taxpayer owes, and may seek criminal prosecution of him or her in appropriate circumstances.
(H) Tax information confidentiality. Information gained by the Tax Administrator or Board of Supervisors as a result of any audit, return, report, investigation, hearing, appeal, or verification shall be confidential. However, confidentiality will not preclude disclosure for official purposes, whether in connection with legal proceedings or otherwise, and it will not preclude disclosure to the extent required by applicable law.
(I) Taxpayer complaints. If a taxpayer has a complaint about any action relating to the political subdivision’s taxes, the Secretary may be contacted in writing at the Township Office, R.R. 5, Box 39, Selinsgrove, PA 17870. This individual will attempt to facilitate resolution of your complaint by working with the appropriate personnel of the Tax Administrator and/or Board of Supervisors. For more information, please contact the Secretary, Monroe Township Office, R.R. 5, Box 39, Selinsgrove, PA 17870.
(Ord. 1999-3, passed 12-21-1999)