(A) It shall be the duty of the Receiver of Taxes to accept and receive payments of the tax and to keep record thereof showing the amount received by him or her from each employer or self-employed person, together with the date the tax was received. The Receiver of Taxes shall provide a taxpayer a receipt of payment of the tax upon request of the taxpayer.
(B) (1) The Township Secretary is hereby charged with the administration and enforcement of this subchapter and is hereby charged and empowered to adopt rules and regulations relating to any matter pertaining to the administration and enforcement of this subchapter, including provisions for the examination of the payroll records of any employer subject to this subchapter and the examination and correction of any return made in compliance with this subchapter and any payment alleged or found to be incorrect or as to which overpayment is claimed or found to have occurred.
(2) Any person aggrieved by any decision of the Township Secretary shall have the right to appeal to the County Court of Common Pleas as in other cases involved.
(C) The Township Secretary is hereby authorized to examine the books and payroll records of any employer or, if no return was made, to ascertain the tax due. Each employer is hereby directed and required to give the Township Secretary the means, facilities, and opportunity for such examination.
(D) (1) The township shall adopt regulations for the processing of refund claims for overpaid tax for any calendar year. The regulations shall be consistent with the Local Taxpayer Bill of Rights (53 Pa.C.S. §§ 8425 and 8426). Refunds are not subject to interest if made within 75 days of either a refund request or January 30 of the year after the tax is paid, whichever is later.
(2) The only refunds that will be paid by the township are for the current tax year and one year prior to the current tax year. The current tax year shall be identified as the current calendar year and one year prior to the current tax year shall be identified as the last calendar year. The township shall only provide refunds for amounts overpaid in the current tax year and one year prior to the current tax year that exceed $1.
(E) No employer shall be held liable for failure to withhold the tax or for the payment of the withheld tax money to the township if the failure to withhold the tax arises from incorrect information submitted by the employee as to the employee’s place or places of employment, the employee’s principal office, or where the employee is principally employed.
(Ord. 2007-7, passed 11-27-2007; Ord. 2012-01, passed 4-24-2012)