Article V: POWERS AND DUTIES OF OFFICER
--------------------------------------------------------------------------------

Section 5.01 Tax Collector.

A. All taxes, fines, and penalties imposed by these Resolutions and Ordinances shall be paid to the Earned Income Tax Administrator.

B. The Earned Income Tax Administrator shall keep a record showing the amount received by it from each person paying the tax and, if paid by such person in respect of another person, the name of such other person, and the date of such receipt.

COMMENT: See 53 P.S. Section 6913(V)(a).

Section 5.02 Administration and Enforcement, and Rules and Regulations.

A. The Income Tax Officer is charged with the administration and enforcement of the Resolutions or Ordinances approved by the various Districts. The Income Tax Officer is empowered subject to the approval of the Board of Directors of the Earned Income Tax Administrator to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of the provisions of the Resolution or Ordinance of each District. This includes provision for re-examination and correction of 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 Resolutions or Ordinances. Under the powers given him, these regulations are issued. Additional regulations and rulings will be issued from time to time as circumstances warrant.

B. Any taxpayer or employer desiring a specific ruling should submit all of the pertinent facts in writing to the Income Tax Officer of the Earned Income Tax Administrator and request a determination of his liability for the tax.

COMMENT: 53 P.S. Section 6913(V)(c) empowers the tax collector to promulgate any and all rules and regulations pertaining to the enforcement and administration of earned income taxes. Local offices should cite this section of Act 511 where a taxpayer asks for our authority for compiling these Rules and Regulations.

Section 5.03 Examination of Books and Records of Taxpayers and Employers.

A. The Income Tax Officer and agents designated 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 return; or, if no 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 examination and investigations as are authorized. In addition to all other powers, the Income Tax Officer shall have the power, on behalf of the taxing jurisdiction to examine any person under oath concerning salaries, wages, commissions, and other compensation returned, or which should have been returned for taxation hereunder; to compel the production of books, papers, and records, and the attendance of persons (whether as parties, principals, agents or witnesses) before him.

B. The information obtained by the Income Tax Officer, his agent or any other official or agent of a taxing jurisdiction, as a result of any returns, investigation, 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 Resolution or Ordinance, or as otherwise provided by law.

C. Any person aggrieved by any action of the Income Tax Officer shall have the right of appeal as provided by law.

COMMENT: See 53 P.S. Section 6913(V)(e) which permits a tax collector to audit a taxpayer's books and records. 53 P.S. Section 6913(V)(f) mandates that any information gained by the Income Tax Officer shall be held confidential, except for official purposes. Where a taxing body desires to review tax information pertinent to its jurisdiction, upon written request, this information must be turned over to the client.

In cases where a taxpayer refuses to turn over documentation or information requested by the Income Tax Officer, the taxpayer may be subject to criminal fine; see, Section 8.02 below.

Section 5.04 Refunds.

A. Where a taxpayer as defined herein has erroneously paid any amount of the tax, the taxpayer may file a claim for refund with the Tax Collector. The Tax Collector will pay claims for refund in proper cases. A written claim for refund must be filed by the taxpayer or the employer within three (3) years from the date of filing the final return for the taxpayer's calendar year in which the overpayment was made, except that if the return was filed before the due date, the three-year refund period shall begin on the last day prescribed for filing the return.

B. Where the Tax Collector, in the course of its review and/or audit of a taxpayer’s return, discovers an overpayment or payment made in error by the taxpayer, the Tax Collector shall refund the amount of said overpayment or erroneous payment against any tax liability owed by the taxpayer in the next succeeding year. If the taxpayer desires a refund of said overpayment or erroneous payment, a written claim must be filed by the taxpayer in accordance with subsection (A) of this Section.

C. The Earned Income Tax Administrator is authorized to accept payment of the amount of tax claimed by a taxing jurisdiction in any case where any person disputes the validity or the amount of the tax claim. If it is thereafter judicially determined by a court of competent jurisdiction that there has been an overpayment to the Earned Income Tax Administrator, the amount of the overpayment will be refunded to the person who paid under protest, upon the filing of a claim for refund.

COMMENT: 53 P.S. Section 6913(V)(c) and (d) empower the Income Tax Officer to make refunds in appropriate cases. The Local Tax Collection Act, 72 P.S. Section 5566b, requires that a taxpayer file a written and verified claim for refund within three (3) years of the payment of said tax. Section 5.04(B) refers to the automatic refund ("auto refund") given where an obvious overpayment or erroneous payment is discovered by the tax collector.