THE BOROUGH OF HANOVER
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1 THE BOROUGH OF HANOVER 44 FREDERICK STREET HANOVER, PENNA FAX AN EQUAL OPPORTUNITY BOROUGH The Local Service Tax for each individual engaged in an occupation in The Borough of Hanover will be $52.00 for the 2015 calendar year, enacted by Ordinance #2174 which amended Ordinance #2129 and Ordinance #2141. All employers, in or out of The Borough of Hanover, are responsible for the collection of this tax for each employee performing services within the Borough. Also, self-employed persons, in or out of the Borough performing services within the Borough, are responsible for the payment of tax. This tax must be withheld from all full and part time employees. If at the end of the calendar year 2015 the employee has earned less than $12,000.00, including income from all sources in The Borough, the employee can complete a Local Service Tax Refund Application to be reimbursed the amount of the tax withheld during that year. Enclosed you will find the following docurrients: 1) Remittance Forms for The Borough of Hanover's "Local Services Tax", (4) four, one for each quarter to be submitted with documentation for all individuals from whom the tax is deducted. Documentation should provide employee name, address, social security number, tax deducted and period representing the time the employee tax deduction covers. Please follow the example of an employee identification form enclosed. 2) Local Service Tax Information Sheet, 3) Exemption Certificate, and 4) Refund Application Form for the 2015 calendar year. The Exemption Certificate and Refund Application Forms can be photocopied as needed. Please contact the Borough Office and ask for the Tax Receiver if you have any questions or need additional tax forms. For The Borough of Hanover, Barbara Krebs Borough Manager
2 LOCAL SERVICES TAX INFORMATION SHEET EFFECTIVE DATE- The changes are effective for taxes levied in calendar year MANDATORY LOW-INCOME EXEMPTION- Political subdivisions that levy an LST at a rate that exceeds $1 0 must exempt from the tax taxpayers whose total earned income and net profits from all sources within the political subdivision is Jess than $12,000. UPFRONT EXEMPTION- Employers are required to stop withholding the LS~ if an employee provides an exemption certification. ASSESSMENT AND COLLECTION- If the LST is levied at a combined rate exceeding $10, the tax must be assessed and collected on a pro-rata basis determined by the pumber of payroll periods established by an employer for a calendar year. The pro-rata share ofthe.tax assessed on each taxpayer for a payroll period is calculated by dividing the combined rate oflst by the num~er of payroll periods established by the employer for the calendar year. When calculating the pro-rata share, employers are required to round down to the nearest one-hundredth of a dollar. For instance, a $52 tax would be collected at $1 per week for taxpayers paid weekly, or at $4.33 per month for taxpayers paid monthly. A $36 tax would be collected at 69 cents a week for taxpayers paid weekly, or at $3 a month for employees that are paid monthly. If the LST s levied at a combined rate of $10 or Jess, the tax may be collected in a Jump sum. WITilliOLDING- All employers with work sites within the taxing jurisdiction are required to deduct the LST from their employees at the site of employment if the tax is listed in the Official Tax Register. Jf the municipality and/or school district's tax rates are not listed in the. Register, employers are not required to withhold the EMST from employee wages. EMPLOYERS ARE ONLY REQUIRED TO WITHHOLD THE LST ON A PAYROLL PERIOD BASIS FOR THOSE PAYROLL PERIODS IN WHICH THE TAXPAYER IS EMPLOYED However, when two or more employers employ a taxpayer in a payroll period, an employer is not required to withhold the LST if the taxpayer provides a pay stub from his/her principal employer accompanied by an employee statement of principal employment (on a form developed by DCED) that the pay stub is from the taxpayer's principal employer and that the taxpayer will notify the employer of any change in employment. Employers are relieved of liability for the tax if they fail to withhold the tax due to incorrect information provided by the taxpayer regarding the taxpayer's principal employer or if the employer complies with the provisions establishing the collection of the tax on a payroll period basis. CONCURRENT EMPLOYMENT- If a taxpayer bas two or more jobs in different political subdivisions during a payroll period, the priority of claim to collect the LST is as follows: 1. Where the taxpayer maintains his or her principal office or is principally employed; 2. Where the taxpayer resides and works; and 3. Where the taxpayer is employed that is nearest in miles to the taxpayer's home. REMITTANCE- Employers must remit taxes to the designated tax collector 30 days after the end of each calendar quarter. If the combined tax rate exceeds $10, the municipal and school tax must be withheld together and remitted to the municipality.
3 LIMJTS -The total LST paid by any taxpayer in a calendar year remains limited to $52, regardless of the number of political subdivisions in which an individual works during the year. Taxpayers.are not subject !Ollie payment ortne-:cst-atmore 1nat onepface-oterripioyrnencdurmg a payro1j penod. LOW-INCOME EXEMPTION- Each political subdivision that levies an LST at a rate exceeding $10 is required to exempt persons whose total earned income and net profjts from al1 sources within the political is less than $12,000 for the calendar year in which the LST is levied. UPFRONT EXEMPTION- In order to receive an upfront exemption, employees must file an annual upfront exemption form with the political subdivision levying the LST and the employee's employer. The exemption certificate would verify that the employee reasonably expects to receive earned income and net profits ofless that $12,000 from all sources within the political subdivision for the calendar year for which the exemption certificate is filed. A copy of the employee's last pay stubs or W-2 forms from employment within the political subdivision for the year prior to the calendar year for which the employee is-requesting an exemption must be attached to the exemption certificate. Employers must make upfront exemption forms readily available to employees at all times and provide new employees with the forms at the time of hiring. SUSPENSION OF WITHHOLDING- Upon receipt of an upfront exemption form and until otherwise instructed by the political subdivision imposing the tax, employers must stop withholding the LST for the specific calendar year from employees for whom the exemption applies. RESTORATION OF WITHHOLDING- Employers must "restart" withholding the LST from an employee who files an exemption certificate in the following circumstances: 1. If in_structed to do so by the political subdivision levying the LST; 2. If notified by the employee that they are no longer eligible for the exemption; or 3. If the employer pays the employee more that $12,000 for the calendar year. Employers "restart" withholding of the LST by withholding ( 1) a "catch-up" lump sum tax equal to the amount of tax that was not withheld from the employee as a result ofthe exemption; and (2) the same amount per payro11 period that is withheld from other employees. Except for monitoring when an employee who has filed an exemption certificate earns more that $12,000, the intent of the amendment is that employers are not responsible for investigating exemptions, monitoring tax exemption eligibility, or exempting an employee from the tax. REFUNDS- Political subdivisions must adopt regulations, consistent with the Local Taxpayer Bill of Rights for the processing of refund claims for persons who overpaid the LST. Refunds are not subject to interest if made 7 5 days of either a refund request or January 3 0 of the year after the tax is paid, whichever is later. Political subdivisions are not required to provide the refunds that are $1 or less. Additional Information can be found at
4 ---- **EXAMPLE EMPLOYEE IDENTIFICATION FORM** EMPLOYER'S QUARTERLY EMPLOYEE LISTING LOCALITY: HANOVER BOROUGH, YORK COUNTY LOCAL SERVICE TAX (LST) EMPLOYER TAX ID NUMBER SITE LOCATION ADDRESS NAME: KAROL'S KRAFT KORNER ADDRESS: 123 NORTH FRANKLIN STREET CI1Y, STATE ZIP CODE: HANOVER, PA FOR QUARTER ENDING: June 30,2015 RETURN DUE DATE: August _3 _NUMBER OF EMPLOYEES Social Sect,~rity Last Name, First Name First Second Third Fourth A: Active, R: Retired, No. Address of Employee Quarter Quarter Quarter Quarter T:Terminate, Etc... Exemption: Yor N Doe, John 123 Hanover Dr. Hanover, Pa $13.00 A Smith, Dave 18 South St. New Oxford, Pa $13.00 A Peters, Sarah 6 Center St. Gettysburg, Pa $0.00 A ~- -- '- N N y -- "'*PLEASE SEE REVERSE SIDE*"'
5 EMPLOYER'S QUARTERLY EMPLOYEE LISTING LOCALITY : HANOVER BOROUGH. YORK COUNTY LOCAL SERVICE TAX (LST) EMPLOYER TAX ID NUMBER SITE LOCATION ADDRESS FOR QUARTER ENDING: NAME: ADDRESS: RETURN DUE DATE: CITY. STATE ZIP CODE: NUMBER OF EMPLOYEES Social Security Last Name, First Name First Second Third Fourth A: Active. R: Retired. Exemption: No. Address of Employee Quarter Quarter Quarter Quarter T:Terminate. Etc... Y or N
6 LOCAL SERVICES TAX- EXEMPTION GERTIFICATE Tax Year APPLICATION i=dr ExE-MPTION f.rdm l.dcalservi ces TAx : :;, ~ A copy of this application for exempti~n fr~m the" Local SerVices i6x' ([sh." d~ci air necemar)t supporting doturhents, ~us! be completed and presented to your employer AND to the political subdivision levying the Local Services Tcix where you are principally employed.. )> The application for exemption from the Local Services Tax must be slgnep arid dated. )> No exemption will be approved until proper documentation has been rei::e!yed. Name:. ; ; Soc.S~c#.:._:...,_...c... _ Address:. Phone# :._ _;;;_;~' City /S_tate: : --,-- Zip Code:._.:..::.. REASON FOR EXEMPTION L MULTIPLE EMPLOYERS: Attach a copy of a current pay statement from your principle employer that shows the name of the employer, the length of the payroll period and the amount of Local SeNices Tax withheld. List all erriplor ers on the reverse. side of this form.. You must notify your other employers of a change In principle plac~ of employment within two weeks of the change. 2. EXPECTED TOTAL EARNED INCOME AND NET. PROFITS FROM ALL SOURCES WITHIN (municipality or school district) WILL BE LESS THAN $ :Attach a copy of your last pay stub and your final Local Wage Tax fr<?m the prior year... If you are self-employed, please attach a cop y of your P A Schedule C. F. or RK-1 for the prior year. 3. ACTIVE DUTY MILITARY EXEMPTION: Please attach a copy of your orders directing you to active duty status. Annual training is not eligibie for exemption. You are required to advise the tax office when you are discharged from activ~ duty status :... _ MILITARY DISABILITY EXEMPTION:.PI~cise attach a c~py of your discharge orders and a statement from the United States Veterans Adli]inistrators documenting your disability. Only I 00% permanent disabilities are recogni:?ed for this exemption.. EMPLOYE.R: Once you receive the Exemption. Certificate/yeti shall.not. W:itlihold the Local Services Tax for the portion of the calendar year for which this certificate applies, unless you are otherwise notified or instructed by the.tax collector to withhold the tax. Tax Office: The Borough of Hanover Address: 44 Frederick Street City /State: Hanover ' Phorie #-: (717) Zip. coqe :..L r7~_ 3~. 3!..!.1...: ~-'-'------'--- IMPORT ANT NOTE TO EMPLOYERS.,_. I. The I""T)Unicipality i~ required by law to exemp/ironi the ~ST emplci:~i:lef~h6~~~'e.arried income from alr'-sources (employers and self-employment) in their municipality is less than$ i i,ooo:'«hem levied rate ~xceeds $.1 o.oo. 2. The school district for the municipality in which your worksfte(s) is located ihay ot may not levy on LST-, If it does. the income exemption provided may differ from the rilunidpality and can be anywhere from $0 to $11-;999. 3, Contact the tax office where you business worksites are located.fa obtain this information..'.:... :;.,
7 \. \..... Employment ln\e>rm<:tt1e>n: List all places of empl<?yment for the. applicable tax y_e_.qr. Please li~t your PRIMARY em_rlc?yerunder #1 below and your secondary."employers UQder the other. columns. If self ~mployed, write SELF under Employer Name column.... \... Employer Name Address Address 2 City, State, Zip Municipality Phone.,.:, 1. PRIMARY EMPLOYER Start Date. End Date ' Status (Ff or PT). Gross Earnings '. \ Employer Name Ad.dress Address 2 City, State, Zip Municipality Phone Start Date End Date Status (FT or PT) Gross Earnings 1. PRIMARY EMPLOYER ' I.... PLEASE NOTE: ) All information receiv~.d by the Tax Collector is considered CONFIDENTIAL and is only used. for official purp oses relating to the collection, odministration and enforcem ent of the LOCAL SERVICES TAX DECLARE UNDER,PENALT.Y OF THE law THAT THE INFORMATION STATED ON AND AITACHED '.~n) nus FORM ISTRVE AN.D correct: -~-SIGNATURE:. DATE: ~------~----~ ~
8 LOCAL SERVICES TAX- REFUND APPLICATION Tax Year APPLICATION FOR REFUND FROM LOCAL SERVICES TAX )> : A copy of this application for refund from the Local Services Tax (LST). and all necessary supporting documents. must be completed and presented to the tax office charged with collecting the Local Services Tax. )> The application for a refund of the Local Services Tax must be signed and dated. )> No refund will be approved until proper document~ have been received. Name:. Address: City/State:. Soc Sec#:. Phone#:. ~ Zip Code:. REASON FOR REFUND -CHECK ALL THAT APPLY 1. I overpaid by more than $1. 2. I had the tax withheld when it should have been exempted. 3. MULTIPLE EMPLOYERS: Attach a copy of a current pay statement from your principle employer that shows the name of the employer, the length of the payroll period and the amount of Local Services Tax withheld. List all employers on the reverse side of this form. You must notify your other employers of a change in principle place of employment within two weeks of the change. 4. TOTAL EARNED INCOME AND NET PROFITS FROM ALL SOURCES WITHIN !municipality or school district) WAS LESS THAN $ : Attach a copy of your last pay stub from all employers within the political subdivision and a final Local Wage Tax form from the fiscal year for which you are reque~ting a refund. If you are self-employed, please attach a copy of your PA Schedule c. F. or RK-1 for the year prior to the fiscal year for which you are requesting to receive a refund of the Local Services Tax. 5. ACTIVE DUTY. MILITARY EXEMPTION: Please attach a copy of your orders directing you to active duty status. 6. MILITARY DISABILITY EXEMPTION: Please attach a copy of your discharge orders and a statement from the United States Veterans Administrators or its successor declaring your disability to be a total of one hundred percent permanent disability. Tax Office: The Borough of Hanover Address: 44 Frederick Street Phone#: (717) City/State:.L!H~a.w.no~v.L!e~r Zip Code:..!..;17w,3~3:.!..1 (PLEASE COMPLETE THE REVERSE SIDE}
9 Employment Information: List all places of employment for the applicable tax year. Please Jist your PRIMARY EMPLOYER under #1 below and your secondary employers under the other columns. If self employed, write SELF under Employer Name column. Employer Name Address Address 2 City, State, Zip Municipality Phone Start Date End Date Status (FT or PT) Gross Earnings 1. PRIMARY EMPLOYER Employer Name Address Address 2 City, State, Zip Municipality Phone Start Date End Date Status (FT or PT) Gross Earnings 1. PRIMARY EMPLOYER 2. 3 PLEASE NOTE: All information received by the Tax Collector is considered CONFIDENTIAL and is only used for official purposes relating to the collection, administration _and enforcement of the local SERVICES TAX. I DECLARE UNDER PENALTY OF THE law THAT THE INFORMATION STATED ON AND ATTACHED TO THIS FORM IS TRUE AND CORRECT: SIGNATURE: DATE:
10 RETURN TO TAX RECEIVER LOCAL SERVICES TAX BOROUGH OF HANOVER 1. SELF-EMPLOYED INDIVIDUAL 2. TOTAL NUMBER OF EMPLOYEES REPORTED HEREWITH RETURN FOR EMPLOYERS OR SELF-EMPLOYED INDIVIDUALS 3. GROSS AMOUNT OF TAX DECLARE UNDER PENALTY OF LAW THAT THE INFORMATION HEREIN CONTAINED IS TRUE AND CORRECT. Authorized Signature I NAME AND ADDRESS I DATE FILED 4. PENALTY 5% 5. INTEREST 6% 6. TOTAL -INCLUDING ANY PENALTY AND INTEREST DUE r FOR YEAR PAYABLE TO: L _j HANOVER BOROUGH TAX RECEIVER DUE ON OR BEFORE 44 FREDERICK STREET Social Security Number Emolover I.D. Number HANOVER, PENNSYLVANIA TAX RETURN FOR QUARTER BEGINNING 20_ AND ENDING. 20 {See Due Dates on back of Yellow Copy) INSTRUCTIONS INSTRUCTIONS FOR EMPLOYERS, PARTNERSHIPS AND SELF-EMPLOYED INDIVIDUALS WITH EMPLOYEEs 1. Provide documentation (Evidence of Deduction) for all individuals from whom you deduct tax. {If you have no taxable employees indicate NONE on line 2 and include an exemption form and proper documentation for such individuals). 2. Complete form: Use lines 2 thru 6 (Disregard Line 1) Fill in name, address, I.D. number, year, and due date. 3. Due Dates: Jan. 1 - March 31 Apr. 1 - June 30 July 1 - Sept. 30 Oct. 1 - Dec. 31 Return Due May 1 Return Due Aug. 1 Return Due Nov. 1 Return Due Feb Sign, attach remittance with documentation for all employee deductions and return to Hanover Borough Tax Receiver (Documentation should provide employee name, tax deducted and period representing the time the employee tax deduction covers). INSTRUCTIONS FOR SELF-EMPLOYED INDIVIDUALS WITH NO EMPLOYEES 1. Use only Lines 1 and 3, 4 and 5 if applicable. Fill in name, address, J.D. year, and due date. 2. Due Date for tax is the same as number 3 above. 3. Sign, attach remittance and return to Hanover Borough Tax Receiver, 44 Frederick Street, Hanover, PA THE BOROUGH OF HANOVER 44 FREDERICK STREET HANOVER, PENNSYLVANIA TEL: (717) FAX: (717) LOCAL TAXPAYER BILL OF RIGHTS NOTIFICATION You are entitled to receive a written explanation of your rights with regard to the audit, appeal, enforcement, refund and collection of local taxes. Information pertaining to the Local Taxpayer Bill of Rights can be obtained during the business hours of 8:00 a.m. to 4:30p.m. or by contacting: Barbara Krebs, Borough Manager Hanover Borough Office 44 Frederick Street Hanover, PA 17331
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