(a) Every employer having an office, factory, workshop, branch, warehouse or other place of business within the Township, who employs one or more persons, other than domestic servants, for a salary, wage, commission or other compensation, shall deduct at the time of payment thereof the tax imposed by this chapter on the earned income due to his employee or employees, and shall, on or before April 30 of the current year, July 31 of the current year, October 31 of the current year and January 31 of the succeeding year, file a return and pay to the Officer the amount of taxes deducted during the preceding three-month periods ending March 31 of the current year, June 30 of the current year, September 80 of the current year and December 31 of the current year, respectively. Such return, unless otherwise agreed upon between the Officer and employer, shall show the name and Social Security number of each such employee, the earned income of such employee during such preceding three-month period, the tax deducted therefrom, the political subdivision imposing the tax upon such employee, the political subdivision in which the employee resides, the total earned income of all such employees during such preceding three-month period, and the total tax deducted therefrom and paid with the return.
(b) Any employer who, for two of the preceding four quarterly periods has failed to deduct the proper tax, or any part thereof, or has failed to pay over the proper amount of tax to the taxing authority, may be required by the Officer to file his return and pay the tax monthly. In such cases, payments of the tax shall be made to the Officer on or before the last day of the month succeeding the month for which the tax was withheld.
(1) An annual return showing the total amount of earned income paid, the total amount of tax deducted and the total amount of tax paid to the Officer for the period beginning January 1 of the current year and ending December 31 of the current year.
(2) A return withholding statement for each employee employed during all or any part of the period beginning January 1 of the current year and ending December 31 of the current year, setting forth the employee’s name, address and Social Security number, the amount of earned income paid to the employee during said period, the amount of tax deducted, the political subdivisions imposing the tax upon such employee and the amount of tax paid to the Officer. Every employer shall furnish two copies of the individual return to the employee for whom it is filed.
(d) Every employer who discontinues business prior to December 31 of the current year shall, within thirty days after discontinuance of business, file the returns and withholding statements hereinabove required and pay the tax due.
(e) Except as otherwise provided, every employer who willfully or negligently fails or omits to make the deductions required by this section shall be liable for payment of the taxes which he was required to withhold to the extent that such taxes have not been recovered from the employee.
(f) The failure or omission of any employer to make the deductions required by this section shall not relieve any employee from the payment of the tax or from complying with the requirements of this chapter relating to the filing of declarations and returns.
(Ord. 670. Passed 10-17-90.)
892.05 POWERS AND DUTIES OF INCOME TAX OFFICER.
(a) It shall be the duty of the Income Tax Officer to collect and receive the taxes, fines and penalties imposed by this chapter. It shall also be his duty to keep a record showing the amount received by him from each person or business paying the tax, and the date of such receipt.
(b) Each Officer, before entering upon his official duties, shall give and acknowledge a bond to the Township. If the Board of Supervisors of the Township shall, by ordinance, designate any bond previously given by the Officer as adequate, such bond shall be sufficient to satisfy the requirements of the subsection.
Each such bond shall be joint and several, with one or more corporate sureties, which shall be surety companies authorized to do business in this Commonwealth and duly licensed by the Insurance Commission of the Commonwealth.
Each bond shall be conditioned upon the faithful discharge by the Officer, his clerks, assistants and appointees, of all trusts confided in him by virtue of his office, upon the faithful execution of all duties required by him by virtue of his office, upon the just and faithful accounting or payment over, according to law, of all moneys and all balances thereof paid to, received, or held by him by virtue of his office, and upon the delivery to his successor or successors in office of all books, papers, documents or other official things held in right of his office.
Each such bond shall be taken in the name of the Township and shall be for the use of the Township and for the use of such other person or persons from whom money shall be collected or received, or as his interests shall otherwise appear, in case of a breach of any of the conditions thereof by the acts or neglect of the principal on the bond.
(c) The Officer charged with the administration and enforcement of the provisions of this chapter is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this chapter, including provisions for the 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 make refunds in case of overpayment, for any period of time not to exceed six years subsequent to the date of payment of the sum involved, and to prescribe forms necessary for the administration of this chapter. No rules or regulations of any kind shall be enforceable unless approved by the Board of Commissioners of the Township. A copy of such rules and regulations currently in force shall be available for public inspection.
(d) The Income Tax Officer shall, on petition of and proof by the taxpayer, refund earned income tax paid on the taxpayer’s ordinary and necessary business expenses, to the extent that such expenses are not paid by the taxpayer’s employer.
(e) The Officer and agents designated by him are hereby authorized to examine the books, papers and records of any employer or of any taxpayer or of any person whom the Officer reasonably believes to be an employer or taxpayer, 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 employer and every taxpayer and every person whom the Officer reasonably believes to be an employer or taxpayer, is hereby directed and required to give to the Officer, or to any agent designated by him, the means, facilities and opportunity for such examination and investigations as are hereby authorized.
(f) Any information gained by the Officer, his agents, or by any other official or agent of the taxing district, as a result of any declarations, returns, investigations, hearings or verifications required or authorized by this chapter, shall be confidential, except for official purposes and except in accordance with a proper judicial order, or as otherwise provided by law.
(g) The Officer is authorized to establish different filing, reporting and payment dates for taxpayers whose fiscal years do not coincide with the calendar year. (Ord. 670. Passed 10-17-90.)