ARTICLE V
ADMINISTRATION AND ENFORCEMENT
SECTION 501. ADMINISTRATION AND ENFORCEMENT BY THE INCOME TAX OFFICER - RULES AND REGULATIONS
The Income Tax Officer is charged with the administration and enforcement of the Ordinance. The Income Tax Officer
is empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining
to the administration and enforcement of the provisions of the Ordinance. This includes provision for re-examination
and correction of declarations and returns and of payments alleged or found to be incorrect or as to which an overpayment
is claimed or found to have occurred; and to prescribe forms necessary for the administration of the Ordinance.
No rule or regulation of any kind shall be enforceable unless it has been approved by resolution by the governing
body of the Approving Subdivision. A copy of such rules and regulations currently in force shall be available for
public inspection. Any taxpayer or employer desiring a specific ruling should submit all of the pertinent facts
in writing to the Income Tax Officer and request a determination of his liability for the tax.
SECTION 502. EXAMINATION OF BOOKS AND RECORDS OF TAXPAYERS AND EMPLOYERS
A. The Income Tax Officer and agents designated in writing by him are authorized to examine the books, papers, and records of any taxpayer or supposed taxpayer or of any employer or supposed employer in order to verify the accuracy of any declaration or return; or, if no declaration or return was filed, to ascertain the tax due. Every taxpayer or supposed taxpayer and every employer or supposed employer is required to give to the Income Tax Officer or to any agent so designated by him the means, facilities and opportunity for such examinations and investigations as are authorized.
B. The information obtained by the Income Tax Officer, his agent or any other official or agent of the Approving
Subdivision, as a result of any declarations, returns, investigations, hearings or verifications required or authorized,
is confidential and shall not be disclosed to any person, except for official use in connection with the administration
or enforcement of the Ordinance, or as otherwise provided by law.
SECTION 503. RECORDS TO BE KEPT BY TAXPAYERS
Taxpayers and employees subject to the Ordinance are required to keep such records as will enable the filing
of true and accurate declarations and returns, whether of taxes withheld at source or of taxes payable upon earnings
or not net profits, or both; and such records shall be preserved for a period of not less than six (6) years in
order to enable the Income Tax Officer or any agent designated by him to verify the correctness of the declarations
or returns filed.
SECTION 504. REFUNDS
A. Any taxpayer, whether he has paid the tax on net profits, or whether he has personally paid the tax on his earnings because his employer is not subject to withholding, may claim a refund on Form 531, Final Return for Earned Income Tax.
Where an employer has erroneously withheld and paid any amount of the tax for an employee, the employer may file the claim for refund on behalf of the employee. The Income Tax Officer will pay claims for refund in proper cases.
B. The Income Tax Officer is authorized to accept payment of the amount of tax claimed by the Approving Subdivision
in any case where any person or employer disputes the validity or the amount of the Approving Subdivision's tax
claim. If it is thereafter judicially determined by a court of competent jurisdiction that there has been an overpayment
to the Income Tax Officer, the amount of the overpayment will be refunded or credited to the taxpayer employer
who paid under protest, upon the filing of a claim for refund.
SECTION 505. SUIT FOR COLLECTION OF TAX
A. The Income Tax Officer may sue for the recovery of taxes due and unpaid under the Ordinance.
B. Any suit brought to recover the tax imposed by the Ordinance shall be begun within three (3) years after such tax is due or within three (3) years after a declaration or return has been filed, whichever date is later, provided, however, that this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
(1) Where no declaration or return was filed by any taxpayer or employer although a declaration or return was required to be filed by him under the provisions of the Ordinance.
(2) In the case of a false or fraudulent declaration or return with the intent to evade tax.
(3) Where any employer has deducted taxes under the provisions of the Ordinance or of these regulations and has failed to pay the amounts so deducted to the Income Tax Officer.
(4) In the case of substantial understatement of tax liability of twenty- five (25%) percent or more, and no fraud, suit shall be begun within six (6) years.
C. The Income Tax Officer may sue for recovery of an erroneous refund provided such suit is begun two (2) years after making such refund, except that the suit may be brought within five (5) years if it appears that any part of the refund was induced by fraud or misrepresentation of material fact.
D. When suit is brought for the recovery of any such facts, the taxpayer liable therefor shall, in addition,
be liable for the costs of collection and the interest and penalties herein imposed.
SECTION 506. INTEREST AND PENALTIES
If for any reason the tax is not paid when due, interest at the rate of six (6%) percent per annum on the amount
of said tax, and an additional penalty of one-half of one percent (0.5%) of the amount of the unpaid tax for each
month or fraction thereof during which the tax remains unpaid, shall be added and collected. Where suit is brought
for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the cost of collection
and such interest and penalties.
SECTION 507. VIOLATIONS OF THE ORDINANCE
Violations of the Ordinance, as provided therein, are as follows:
A. Failure, neglect or refusal to file any declaration or return required by the Ordinance.
B. Failure, neglect or refusal on the part of an employer to pay the tax deducted from his employees.
C. Refusal to permit the Income Tax Officer or any agent or employee appointed by him in writing, to examine the books, records and papers of any persons subject to the Ordinance.
D. Making any incomplete, false, or fraudulent return to avoid the payment of the whole or any part of the tax
imposed by the Ordinance.
SECTION 508. FINES AND PENALTIES FOR VIOLATION OF THE ORDINANCE
A. Any person or employer who violates the provisions of the Ordinance (see Section 507 of these regulations) shall, upon conviction thereof, before any magistrate or court of competent jurisdiction, be sentenced to pay a fine of not more than five hundred dollars ($500.00) for each offense and costs, and, in default of payment of said fine and costs, to be imprisoned in the County jail for a period not exceeding thirty (30) days.
B. Any person, employer or corporation who, except as permitted by the provisions of the Ordinance (see Section 502, B of these regulations) divulges any information which is confidential under the provisions of the Ordinance, shall, upon conviction thereof, before any alderman or the magistrate or court of competent jurisdiction, be sentenced to pay a fine or of not more than five hundred dollars ($500.00) for each offense and costs, and, in default of payment of said fine and costs be imprisoned in the County jail for a period not exceeding thirty (30) days.
C. The penalties referred to in this Section are in addition to any other penalty imposed by the Ordinance and not referred to in this Section.
D. The failure of any person or employer to receive or procure the forms required for making the declarations
or returns required by the Ordinance shall not excuse him from making such declaration or return.
SECTION 509. APPLICABILITY OF THE TAX
A. The tax imposed by the Ordinance shall not apply:
(1) To any person or property as to whom or which it is beyond the legal power of the Approving Subdivision to impose the tax herein provided for.
(2) To the net profits of institutions or organizations operated for public, religious, educational or charitable purposes, and institutions or organizations not organized or operated for private profit, or to trusts and foundations established for any of these purposes.
This section shall not be construed to exempt any person who is an employer from the duty of withholding the tax at source from his employees and paying the amount withheld to the Income Tax Officer.
Any nonresident who is subject to a tax on earnings or net profits imposed by a political subdivision outside of the Commonwealth of Pennsylvania or imposed by any other State, shall not, for that reason, be exempt from the tax imposed by the Approving Subdivision.