(A) Every taxpayer whose net profits are subject to the tax imposed by this subchapter shall file a return declaring of his or her net profits for the current year and shall pay the tax due thereon in one annual installment, all as provided in 53 P.S. § 6913, III, A.(l)(i) of the Local Tax Enabling Act.
(B) Every taxpayer whose earnings are subject to the tax imposed by this subchapter shall make and file final returns and pay to the officer the balance of the tax due, as provided in 53 P.S. § 6913, III., B., first paragraph of the Local Tax Enabling Act.
(C) Every taxpayer whose earnings are not subject to collection at the source, shall make and file with the officer quarterly returns and shall pay quarter-annually the amount of tax shown as due on such returns all as provided in 53 P.S. § 6913, III., B.(2) of the Local Tax Enabling Act.
(D) The officer is hereby authorized to provide by regulation, subject to the approval of the Board of Supervisors, that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from the salaries, wages or commissions of any employee, and paid by him, her or them to the officer shall be accepted as the return required of any employee whose sole income, subject to the tax or taxes under this subchapter, is such salary, wages or commissions.
(E) Upon filing a tax return, any tax balance under $1 need not be remitted.
(F) The tax officer is empowered to refund all tax monies paid for said calendar year upon receipt of proof of age (driver’s license or school records) and a copy of the taxpayer’s state tax return.
(G) Proof of income and business loss shall be filed with all tax returns including, but not limited to, W-2 and 1099 forms, Schedules C, E and F.
(H) Allowable business expenses must be documented on Federal Form 2106 or Commonwealth forms PA UE-1 or UE-2 and shall be filed with the tax return.
(I) No refund shall be made to any resident who has not filed a completed return including all forms and schedules documenting income and loss.
(J) (1) Post-dated checks shall not be accepted.
(2) A check with a current date may, upon the request of the taxpayer and at the discretion of the tax officer, be held a maximum of three working days.
(Ord. 79, passed 12-26-1989)