890.10 DUTIES OF TAX COLLECTOR.
(a) The Tax Collector is charged with the duty of receiving the taxes, fines and penalties imposed by this chapter. The Tax Collector shall keep a record showing the amount received by him or her from each person paying the tax and the date of such receipt.
(b) The Tax Collector and his or her duly appointed deputies shall recommend to the Board of Township Commissioners rules and regulations relating to any matter pertaining to the collection, administration and enforcement of this chapter, including provisions for the examination and correction of returns and payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred. The Tax Collector and such deputies shall be charged with enforcing this chapter and any rules and/or regulations promulgated pursuant hereto.
(c) If the person to be assessed neglects or refuses to make a return, then the Tax Collector or his or her duly appointed deputies shall assess such person on such an amount of whole or gross volume of business as the Tax Collector or his or her deputies deem reasonable and appropriate. In all cases of assessment, the Tax Collector or his or her duly appointed deputies shall give the parties assessed a notice in which shall be stated the trade, business, occupation or class and amount of the business privilege tax imposed or levied.
(d) The taxpayer shall maintain such records and books or accounts as will enable him or her to make a true and correct return in accordance with this chapter. Such accounts and records must disclose, in detail, the gross receipts and other data pertaining to the taxpayer’s gross volume of business, and must be sufficiently complete to enable the Tax Collector or his or her deputies to verify all transactions. The Tax Collector or his or her deputies are hereby authorized to examine the books, papers and records of any person subject to or supposed to the tax imposed by this chapter, in order to verify the accuracy of the return made, or if no return was made, to ascertain the tax due.
(e) Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the Court of Common Pleas, as in other cases.
(Ord. 602. Passed 4-16-86.)
890.11 ESTIMATED PAYMENTS; PENALTIES FOR LATE PAYMENT.
There shall be one estimated tax payment paid by each person during each calendar year on April 15 of such year, beginning with April 1.5, 1987. On such date the taxpayer is also required to file a return as set forth in this chapter. At the time of the April 15 return and payment in the following year, the estimated tax for the prior year shall be corrected, and this shall continue thereafter from year to year in the same fashion with the estimated tax being paid on April 15 of such year, with the correction for the prior year being made at the same time as such estimated payment for the current year on April 15. If the tax is not paid by such date, a penalty of ten percent of the tax due shall be paid thereto, plus interest of one and one-quarter percent of the tax due for each month or fraction thereof from the day such taxes are due and payable until paid. (Ord. 602. Passed 4-16-86.)
On or before April 15 of each year, beginning with 1988, every person subject to the tax imposed by this chapter shall make a final return to the Tax Collector showing the actual volume of business transacted by the taxpayer during the preceding license year. Such final return shall state the amount of gross volume of business as set forth in Section 890.09, the amount of tax paid since filing the first tax return and the amount of tax due upon the final computation.
Each final return shall be documented by an appropriate schedule to verify the accuracy thereof.
(Ord. 602. Passed 4-16-86.)
890.13 CONFIDENTIAL INFORMATION.
Any information gained by the Tax Collector or any other official, agent or employee of the Township as a result of any return, investigation, hearing or verification required or authorized by this chapter shall be confidential, except in accordance with proper judicial order or as otherwise provided by law. (Ord. 602. Passed 4-16-86.)
(a) The Tax Collector or his or her duly appointed deputies may, in the name of the Township, institute proceedings against any and all persons who violate this chapter.
(b) If, for any reason, the tax is not paid when due and suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and interest and penalties herein imposed. (Ord. 602. Passed 4-16-86.)
890.15 EXCEPTIONS TO CHAPTER; INTERPRETATION.
(a) Nothing in this chapter shall be construed to authorize the Township to levy and collect the tax imposed by this chapter on any person, business or portion of any business not within the taxing power of the Township under the Constitution of the Commonwealth.
(b) If the tax, or any portion thereof, imposed upon any person under this chapter is held by any court of competent power or jurisdiction to be in violation of the Constitution of the Commonwealth or any other provision of law, the decision of the court shall not affect or impair the right to impose the tax, the validity of the tax or the validity of the tax so imposed upon other persons as herein provided.
(Ord. 602. Passed 4-16-86.)
(a) No person shall conduct, transact or engage in any business subject to the tax imposed by this chapter without first securing a business privilege license for the year.
(b) No person shall fail to file a tax return as required by this chapter or willfully file a false return.
(Ord. 602. Passed 4-16-86.)
Whoever violates or fails to comply with any of the provisions of this chapter shall be fined not more than three hundred dollars ($300.00). plus costs, or imprisoned not more than ninety days in default of payment thereof, for each offense. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues. The fine imposed by this section shall be in addition to any other penalty imposed by this chapter. (Ord. 602. Passed 4-16-86.)
1988 Replacement