Thanks for Joining Us!
|
|
- Emil O’Brien’
- 5 years ago
- Views:
Transcription
1 Thanks for Joining Us! Listen to audio over your computer speakers. If you are not able to listen via the Internet, you can dial-in by phone using the numbers shown on your screen. If you disconnect, simply repeat instructions to reconnect to the program. If listening to audio by phone, you can adjust the volume by pressing *4. To submit a question, type in the chat window and click Enter to send. CPE and CEU Credits are NOT available for this forum.
2 Welcome to FYI Our Intent and Purpose Strategic Plan Outreach and Mentorship Effort for New and Newer PASBO Members in all aspects of School Business Management Use PASBO Experts to Help New Entrants Wayne McCullough and Jeff Ammerman 2
3 Today s Agenda I. What's Due Calendar of State and Federal Reports II. III. PASBO Tools You Can Use Real Estate Tax Collection IV. Your Questions Answered An Open Forum for Your Questions About Topics Covered and Uncovered! 3
4 What s Due 31-Jan 31-Jan Federal Income Tax - W-2's Annual Report of Local Wages Finance IRS PA Dept. of Revenue W-2's Annual Report of Penna. Wages Finance PA Dept. of Revenue 31-Jan IRS - W-2's Annual Report of Employee Wages Finance IRS 31-Jan Jan Sales & Use Tax Quarterly Quarterly Employer's Quartery Federal Tax Return Finance IRS Sales Tax Collection and Remission Finance Dept. of Revenue 31-Jan 1099's Annual Print and issue 1099's Finance IRS 4
5 Act 1 Key Dates 1/26/17 Make proposed preliminary budget available for public inspection or adopt a resolution indicating not to raise taxes above the index 2/15/17 Deadline for preliminary budget adoption 2/23/17 Deadline to publish a notice of intent to file for exceptions 3/2/17 Deadline to seek PDE approval for exceptions 5/31/17 Deadline by which a school board must adopt its proposed final budget 6/30/17 Deadline by which a school board must adopt its final budget for complete resources 5
6 IMPORTANT WEB FORUM TOMORROW!!!!! PASBO will host a brief web forum TOMORROW, Friday, January 13 at 9:30 am, to discuss the property tax elimination proposal and to answer your questions (to the best of our ability given the lack of specific legislation) about how to respond to this scary proposed policy and how to engage your senators on this issue. To join the web forum, go to 6
7 There s a doc for that at the Electronic Resource Center Delivering Best Practices and Good Ideas
8 Budget Blog Ning site with push notification on developments with the State Budget and other useful information Invite only Send to Jeff Ammerman to request to be added 8
9 Online registration open now Lodging is first come, first reserved. Westin will sell out. Early Bird Discount ends 1/31/17 9
10 Conference Registration A 5% registration discount will be applied to online registrations Early Registration Registration After 1/31/17 Active/Support/Education Members Three Day Conference (Wednesday thru Friday) includes 3 continental breakfast & 3 lunches Two Day Conference (Wed/Thurs or Thurs/Friday) includes 2 continental breakfast & 2 lunches Single Day Wednesday, Thursday or Friday includes 1 continental breakfast & 1 lunch $ $ $ $ $ $ Webcast $175 $175 Non-Member School Employee $100 higher $100 higher 10
11 Real Estate Tax Collection Tax collectors are elected in municipal elections to serve four-year terms. These collectors are empowered to collect taxes authorized by the Public School Code. This includes school real estate tax and a single $5.00 per capita tax. 11
12 Real Estate Tax Collection Tax collector qualifications for most municipalities (like school director qualifications) are minimal - 21 years of age and a resident of the electing jurisdiction for one year. Tax collectors may not hold other elected offices. 12
13 Real Estate Tax Collection Tax collector terms for most municipalities run for four years effective the first Monday in January following election (although for school districts, the following July 1 is the relevant date). Tax collectors are the only elected officials whose duties continue after their terms officially expire, continuing in office with powers to collect taxes and receive compensation until their accounts are settled. 13
14 Real Estate Tax Collection Tax collectors must be bonded to collect taxes. The bond is the promise of a bonding (insurance) company to reimburse the school district for tax collector losses. Counties are authorized to bid bonds jointly and pro-rate the charges back to the participating municipalities, including school districts. 14
15 Tax Collector Compensation Without action by the taxing jurisdiction, compensation continues from term to term. If the taxing jurisdiction wishes to change tax collector compensation, it must do so prior to February 15 in the year of election. February 15, 2017 is one of those years. 15
16 Tax Collector Compensation The February 15 deadline for alteration also applies to office and expense allowances and fringe benefits. Compensation cannot be changed during the term of office A change in expense reimbursement policy is considered a change in compensation. 16
17 Tax Collector Compenstation There are three basic methods of tax collector compensation: Salary A fixed amount is established for a period of time and paid periodically regardless of collections or value of duplicate Fee per bill A fixed amount is paid for each tax bill collected Commission A percentage of amounts collected (but not to exceed 5%) 17
18 Tax Collector Compensation Authority to establish collector compensation is not absolute. Courts can overturn board established rates if deemed established under an abuse of authority. This becomes a particular issue when school districts reduce tax collector compensation. 18
19 Tax Collector Compensation School districts may not provide health insurance to tax collectors. Amounts paid to tax collectors are specifically designated as being subject to social security tax with employee withholding and employer share as if the collector were an employee of the school district. Tax collectors not generally eligible to participate in PSERS 19
20 Tax Collector Compensation Tax collectors cannot deduct their commissions from the amount they collect prior to turning them over to the school district. They must turn the taxes over in full and then be paid. Likewise, the tax collector may not deduct expenses from the amount of collections. 20
21 Compensation Policies After Pennridge What should you do now before 2/15/17? Should review current tax collector policies/compensation resolution With upcoming Property Tax elimination legislation pending, consider what might happen if tax collectors are left to only collect a small portion of existing property tax for debt, per capita, and occupation tax bills (if you still levy those). Lots of unanswered questions about this legislation (which as a reminder we will talk about tomorrow at our web forum) 21
22 Appointment of a Different Collector There is no authority in law for a school district to unilaterally replace the elected collector with respect to School Code taxes (real estate and $5 per capita) 22
23 Appointment of a Different Collector Many school districts in Pennsylvania do collect their own taxes in lieu of an elected collector, but the mechanism to do so is complex Generally only an option if the elected collector resigns 23
24 Tax Collection Process Bills must be mailed by tax collectors on July 1 if they receive their duplicates and bills prior to June 16. Otherwise, bills must be mailed within 15 days after receipt 24
25 Tax Bill Required Elements The date of the notice - the date of the notice should be the date the notice is mailed, since this is the date from which discount, face and penalty periods are calculated Rate of taxation in millage Valuation and identification of property 25
26 Tax Bill Required Elements Total amount billed for the current year Statement that the taxes are due and payable A request for payment of the taxes Statement as to when and where the taxes can be paid 26
27 Tax Bill Required Elements Dates for discount, face and penalty periods Indication of original amount of tax liability Indication of amount of homestead exclusion Indication of net amount of tax due Dates for Installment Payments 27
28 Discount/Penalty Discount 2% of face amount if paid within two months of the mailing date. Face Payment at face if paid within two months following the discount period. Penalty No more than 10% of face amount if paid after four months of the mailing date. 28
29 Installment Payments Qualifying taxpayers must be given the opportunity to pay in at least three installments, but payment opportunity can be no greater than monthly. As a practical matter, the number of allowable installments is limited by the county turnover date. For example, if the host county establishes a delinquent tax turnover date of December 31, the school district s installment collection program must conclude by December
30 Tax Collector Bank Account All tax funds collected by the tax collector should be deposited in a bank account. The tax collector only serves as trustee of the funds; any interest earned on the tax monies belongs to the taxing district, not to the tax collector. In some jurisdictions, tax collectors deposit funds directly into the accounts of the taxing districts. This practice is quite acceptable. 30
31 Reporting Requirements The tax collector is required to make periodic reports to the taxing district. These reports are due by the tenth day of each month for the previous month s activity, but may be required more frequently by the taxing district by ordinance or resolution. 31
32 Reporting Requirements The monthly statement must list all taxes collected for the taxing district for the reporting period. Must list the names of taxpayers and amount collected from each, including discounts and penalties Must carry a total of all taxes collected with discounts and penalties for the reporting period. 32
33 Reporting Requirements If the monthly reports are not filed on time, the taxing district may impose late filing fees, not to exceed $20 for each business day for the first 6 days the reports are over due. After 6 days, the late fee cannot exceed $10 for each additional business day up to a maximum fee of $250 per overdue report 33
34 Year End Settlement The tax collector must make a final settlement of the tax duplicate by January 15 for the prior calendar year This involves settlement of all taxes on the duplicate, discharge of bond liability, audit and return of unpaid real estate taxes to the county tax claim bureau. Settlement for the current year must be made before the tax collector may receive a duplicate for the following year. 34
35 Tax Collector Manual DCED free PDF Publication More in-depth information than we covered here Read it!!! 35
36 Time for Questions! Send text questions using the Chat function at the left side of your screen. Type message in box and click Enter to send.
37 Thank you for your participation! CPE and CEU Credits are not available for this forum. Next FYI is May 8 at 9 am. Visit pasbo.org/fyi
Thanks for Joining Us!
Thanks for Joining Us! Listen to audio over your computer speakers. If you are not able to listen via the Internet, you can dial-in by phone using the numbers shown on your screen. If you disconnect, simply
More informationFYI June 9, Jeff Ammerman, Director of Member Assistance,
FYI June 9, 2016 Jeff Ammerman, Director of Member Assistance, jammerman@pasbo.org Thanks for Joining Us! Listen to audio over your computer speakers. If you are not able to listen via the Internet, you
More informationPennsylvania Association of School Business Officials
Pennsylvania Association of School Business Officials Mailing Address: Office Location: P.O. Box 6993 2608 Market Place Harrisburg, PA 17112-0993 Harrisburg, PA 17110 Telephone 717-540-9551 www.pasbo.org
More informationPennsylvania Association of School Business Officials
Pennsylvania Association of School Business Officials Mailing Address: Office Location: P.O. Box 6993 2608 Market Place Harrisburg, PA 17112-0993 Harrisburg, PA 17110 Telephone 717-540-9551 www.pasbo.org
More informationPennsylvania Association of School Business Officials
Pennsylvania Association of School Business Officials Mailing Address: Office Location: P.O. Box 6993 2608 Market Place Harrisburg, PA 17112-0993 Harrisburg, PA 17110 Telephone 717-540-9551 www.pasbo.org
More informationState College Area School District Administrative Offices 240 Villa Crest Drive State College, PA
V-C State College Area School District Administrative Offices 240 Villa Crest Drive State College, PA 16801 814-231-1021 To: Robert J. O Donnell From: Randy L. Brown and Donna Watson Date: December 15,
More informationPUBLIC HEARING AGENDA
PUBLIC HEARING AGENDA Florida Department of Revenue Property Tax Oversight January 21, 2016, 10:00 a.m., until all items are discussed Building 2, Room 1220, Capital Circle Office Complex 2450 Shumard
More informationCTCB WEBSITE 02/27/12 version CTCB
2012 TAX YEAR LOCAL SERVICES TAX (LST) EMPLOYER REPORTING INSTRUCTIONS FOR TAXING JURISDICTIONS ADMINISTERED BY THE CAPITAL TAX COLLECTION BUREAU (CTCB) CTCB WEBSITE WWW.CAPTAX.COM 02/27/12 version CTCB
More informationNancy E. Heffner, Tax Collector for the Borough of Topton. Financial Statement and Supplementary Information. December 31, 2015
Nancy E. Heffner, Tax Collector for the Borough of Topton Financial Statement and Supplementary Information December 31, 2015 Table of Contents December 31, 2015 Page INDEPENDENT AUDITOR'S REPORT 1 and
More informationAre You Ready? Navigating the New IRS Process and Competency Exams
Presenting a live 110 minute webinar with interactive Q&A New Federal Tax Return Preparer Registration: Are You Ready? Navigating the New IRS Process and Competency Exams THURSDAY, OCTOBER 28, 2010 1pm
More informationThe Taxpayers Guide to Brooklyn Taxes
The Taxpayers Guide to Brooklyn Taxes Jocelyne Ruffo - Revenue Collector April Lamothe - Assistant Revenue Collector Telephone # (860) 779-3411, option 5 Fax # 779-7853 Tax Collector PO Box 253 Brooklyn,
More informationREI NETWORK WEBINAR: A HIGHLIGHT OF TOOLS AND RESOURCES FROM CFED'S TAXPAYER OPPORTUNITY NETWORK. December 2, :00 4:00 pm EDT
REI NETWORK WEBINAR: A HIGHLIGHT OF TOOLS AND RESOURCES FROM CFED'S TAXPAYER OPPORTUNITY NETWORK December 2, 2015 3:00 4:00 pm EDT Moderator Michael R. Roush, M.A. Director, Real Economic Impact Network
More informationReal Estate Bill: Taxpayer Information
Taxpayer Information Real Estate Bill: There are two types of taxes: Current Taxes: Taxes paid on or before December 31 st of the current Tax Year Delinquent Taxes: Taxes paid after December 31 st of the
More informationPRIOR PRINTER'S NOS. 41, 62, 91 PRINTER'S NO. 93 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL. Report of the Committee of Conference
PRIOR PRINTER'S NOS. 41, 62, 91 PRINTER'S NO. 93 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL No. 39 Special Session No. 1 of 2005 Report of the Committee of Conference To the Members of the House of
More information2019 Property Tax Calendar
PROPERTY TAX BULLETIN NO. 175 DECEMBER 2018 2019 Property Tax Calendar Christopher B. McLaughlin This calendar lists deadlines for the 2019 20 tax year established by the Machinery Act. Duties for which
More information52nd County Finance. School. May 2-4, 2018 Sheraton Syracuse University Hotel Syracuse, New York. New Extended Agenda
May 2-4, 2018 Sheraton Syracuse University Hotel Syracuse, New York 52nd County Finance School. New Extended Agenda Offering 16.5 Available CPE Credits! Sponsored by: New York State Association of Counties
More informationTitle 36: TAXATION. Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES. Table of Contents Part 9. TAXPAYER BENEFIT PROGRAMS...
Title 36: TAXATION Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES Table of Contents Part 9. TAXPAYER BENEFIT PROGRAMS... Section 6250. DEFINITIONS... 3 Section 6251. DEFERRAL OF TAX ON HOMESTEAD;
More informationCAPITAL TAX COLLECTION BUREAU (CTCB) GENERAL & LINE BY LINE INSTRUCTIONS FOR FILING FORM 531 ONLINE - LOCAL EARNED INCOME TAX (EIT) RETURN
CAPITAL TAX COLLECTION BUREAU (CTCB) GENERAL & LINE BY LINE INSTRUCTIONS FOR FILING FORM 531 ONLINE - LOCAL EARNED INCOME TAX (EIT) RETURN NOTE: THESE INSTRUCTIONS CONTAIN THREE PARTS: THE FIRST PART IS
More informationCTCB WEBSITE 03/11/14 version CTCB
2014 TAX YEAR LOCAL SERVICES TAX (LST) EMPLOYER REPORTING INSTRUCTIONS FOR TAXING JURISDICTIONS ADMINISTERED BY THE CAPITAL TAX COLLECTION BUREAU (CTCB) CTCB WEBSITE WWW.CAPTAX.COM 03/11/14 version CTCB
More informationChapter 83 Per Capita Tax
Chapter 83 Per Capita Tax Article I Title, Authority, and Duration 83-101 Short Title... 83-3 83-102 Authority.... 83-3 83-103 Duration... 83-3 Article II Imposition of Tax 83-201 In General... 83-3 Article
More informationPROGRAM GUIDELINES. Dated as of April 1, 2010
PROGRAM GUIDELINES Dated as of April 1, 2010 The following comprises a description of the Program Guidelines as adopted by ServiSolutions, a department of the Alabama Housing Finance Authority, ( the Servicer
More informationSUSQUEHANNA TOWNSHIP SCHOOL DISTRICT Harrisburg, Pennsylvania POLICY TAX COLLECTION OF PERSONAL SCHOOL TAXES/ TAX COLLECTOR RESPONSIBLITIES
SUSQUEHANNA TOWNSHIP SCHOOL DISTRICT Harrisburg, Pennsylvania 17109 #3518 POLICY TAX COLLECTION OF PERSONAL SCHOOL TAXES/ TAX COLLECTOR RESPONSIBLITIES Authority The Board of School Directors of the Susquehanna
More information4 - Reporting Wages & Contributions
Illinois Municipal Retirement Fund Reporting Wages & Contributions / SECTION 4 4 - Reporting Wages & Contributions REPORTING WAGES & CONTRIBUTIONS... 119 4.00 INTRODUCTION... 119 4.10 GENERAL EXPLANATIONS...
More informationASSESSOR S CALENDAR. Assessor Submits Tax Numbers The assessor must provide a list of tax numbers to be recorded by the county recorder without fee.
CONTINUOUS MONTHLY (JANUARY MAY) JANUARY 1 Assessor Submits Tax Numbers The assessor must provide a list of tax numbers to be recorded by the county recorder without fee. Land Sale Certificate The director
More informationFINANCIAL AFFAIRS COMMITTEE MEETING November 14, 2017
FINANCIAL AFFAIRS COMMITTEE MEETING November 14, 2017 Anticipated Increase for 2018-19 Contractual Obligations Amount Wages/Salaries Administration 185,342 Teachers 1,113,132 (Less: Retirements) (300,000)
More informationIndustry Updates. Update on Dematerialization
Industry Updates Update on Dematerialization Last summer, the DTCC issued a white paper on the industry s long-standing campaign to achieve full dematerialization in the US financial markets. We continue
More informationForever Ticket Holders
Welcome to Our New Home for Chapter Events Hope you found it here without too much trouble!! Our new event location features classroom seating, plenty of parking (that s close to our location), great A/V
More informationOFFICE OF THE COMPTROLLER DEPARTMENT OF BANKING AND FINANCE STATE OF FLORIDA TALLAHASSEE
ROBERT F. MILLIGAN COMPTROLLER OF FLORIDA OFFICE OF THE COMPTROLLER DEPARTMENT OF BANKING AND FINANCE STATE OF FLORIDA TALLAHASSEE 32399-0350 January 2, 2003 DBFBP 03-01 SUBJECT: IRS Error on 2002 Form
More informationBudget Information
2017-2018 Budget Information Executive Summary 83% of the District s revenue is generated at the local level. 93% of the local revenue is from annual real estate taxes. A 2.98% tax increase (Act 1 Index
More informationTHE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL
PRINTER'S NO. 0 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL No. 0 Session of 0 INTRODUCED BY STURLA, YOUNGBLOOD, HAGGERTY, SCHLOSSBERG, MUNDY, CARROLL, COHEN, MULLERY, MAHONEY, CALTAGIRONE AND THOMAS,
More informationCape Elizabeth Town Council Workshop Agenda Tuesday, May 1, :00 p.m. Cape Elizabeth Town Hall Council Chambers
Cape Elizabeth Town Council Workshop Agenda Tuesday, May 1, 2018 7:00 p.m. Cape Elizabeth Town Hall Council Chambers 3. Senior Citizen Tax Relief Ordinance and Program 2018 Town Council Goal - Explore
More informationMFC AUCTIONS STEP BY STEP ONLINE AUCTION GUIDE. MFC a division of Nedbank
MFC AUCTIONS STEP BY STEP ONLINE AUCTION GUIDE MFC a division of Nedbank MFC AUCTIONS 5 STEPS TO BUYING A VEHICLE ON AUCTION View (Auctions) Browse the Auctions and view the catalogue of available vehicles
More informationYORK ADAMS TAX BUREAU RULES AND REGULATIONS
YORK ADAMS TAX BUREAU RULES AND REGULATIONS AMENDED LOCAL TAX ENABLING ACT BASED ON ACT 7 of 2007 FOR 2008 AND SUBSEQUENT TAX YEARS LOCAL SERVICES TAX (OPT/EMST) Adopted October 29, 2007 1405 North Duke
More informationEMPLOYER REPORTING INSTRUCTIONS FOR CITY OF HARRISBURG S EMERGENCY AND MUNICIPAL SERVICES TAX (EMST) 2007 TAX YEAR
EMPLOYER REPORTING INSTRUCTIONS FOR CITY OF HARRISBURG S EMERGENCY AND MUNICIPAL SERVICES TAX (EMST) 2007 TAX YEAR DIRECT PAYMENTS TO: CAPITAL TAX COLLECTION BUREAU HARRISBURG DIVISION PO BOX 60547 HARRISBURG
More informationMillersville Borough Tax Collector Audit Report
Audit Report For the period of January 1, 2016 through January 15, 2017 covering the 2016 tax year Brian K. Hurter, CPA Lancaster County Controller Audit For the period of January 1, 2016 through January
More informationTax Reform in 2017? Planning Ahead
The AAII Silicon Valley Chapter presents Tax Reform in 2017? Planning Ahead Presented by: Claudia Hill, EA, MBA And President of TaxMam Inc. Welcome to Our New Home for Chapter Events Hope you found it
More informationCommunications Policy Statement
Communications Policy Statement July 2008 An effective communications strategy is vital for any organisation which strives to provide a high quality and consistent service to its customers. There are six
More informationDEP Webinar 25 Pa. Code Chapter 105 Dam Safety and Waterway Management Fee Revisions
DEP Webinar 25 Pa. Code Chapter 105 Dam Safety and Waterway Management Fee Revisions Feb. 22, 2013 Dial-in number for Audio: 1-877-668-4493 Event Number: 649 234 857 WebEx Technical Support: 866-229-3239
More informationPreparation for a Successful Payroll Year end. Presented by: Jean Domaingue, CPP
Preparation for a Successful Payroll Year end Presented by: Jean Domaingue, CPP November 15, 2012 CompuPay is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor
More informationWelcome to Focus on Finance! April 20, 2017
Welcome to Focus on Finance! April 20, 2017 Agenda Sponsored Programs Advance Accounts Heather Winters What s on the Menu? Meal Reimbursement LaTisha Williams Non-Resident Alien (NRA) Tax Compliance Giovanni
More informationFARM AND RANCH INCOME TAX/ESTATE AND BUSINESS PLANNING
FARM AND RANCH INCOME TAX/ESTATE AND BUSINESS PLANNING Seminar and Webinar June 7-8, 2018 Conference Center at Shippensburg University Shippensburg, PA washburnlaw.edu/farmandranchtax Sponsored by: Co-Sponsored
More informationLifeline Program Update
Lifeline Program Lifeline Program Update Wednesday, June 8, 2016 Housekeeping Audio is available through your computer s speakers The audience will remain on mute Enter questions at any time using the
More informationTimeline for Events Related to Budget Process Special Session Act 1 of 2006
Timeline for Events Related to 2011-2012 Budget Process Special Session Act 1 of 2006 Dates in Timeline Apply to All School Districts except Philadelphia City SD, Pittsburgh SD and Scranton SD September
More informationTITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1 PRIVILEGE TAXES
Change 15, August 11, 2014 5-1 TITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1. PRIVILEGE TAXES. 2. REAL AND PERSONAL PROPERTY TAXES. 3. WHOLESALE BEER TAX. 4. PURCHASING DIVISION AND PROCEDURES. 5.
More information2018 Property Tax Calendar
PROPERTY TAX BULLETIN NO. 173 DECEMBER 2017 2018 Property Tax Calendar Christopher B. McLaughlin This calendar lists deadlines for the 2018 19 tax year established by the Machinery Act. Duties for which
More informationBrecknock Township Tax Collector Audit Report
Audit Report For the period of January 1, 2017 through January 15, 2018 covering the 2017 tax year Brian K. Hurter, CPA Lancaster County Controller Audit For the period of January 1, 2017 through January
More informationAllocating Operating Expenses in Commercial Real Estate Leases: Negotiating Strategies for Landlords and Tenants
Presenting a live 90-minute webinar with interactive Q&A Allocating Operating Expenses in Commercial Real Estate Leases: Negotiating Strategies for Landlords and Tenants Structuring Pass-Throughs, Exclusions,
More informationArchdiocese of Baltimore- Federal, State, & Other Filing Requirements January 13, 2005
Archdiocese of Baltimore- Federal, State, & Other Filing Requirements January 13, 2005 Agenda 1. Federal Payroll Filings a. Payroll Related Forms b. Proper Completion of Federal Forms c. Federal Payroll
More informationNational Science Foundation
National Science Foundation Electronic Research Administration (ERA) Forum Webinar Series September 28, 2016 Welcome to the NSF ERA Forum Webinar Series Second ERA Forum Webinar Topic: Proposal Submission
More informationORDINANCE NO. 12. Borough of Seven Fields, Butler County, Pennsylvania, as follows: PART 5 LOCAL SERVICES TAX
ORDINANCE NO. 12 AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE BOROUGH OF SEVEN FIELDS ADOPTED BY ORDINANCE 925 AND THEREAFTER AMENDED, WITH RESPECT TO CHAPTER 24, TAXATION, SPECIAL, TO REPEAL PART
More informationManheim Township Tax Collector Audit Report
Audit Report For the period of January 1, 2014 through January 15, 2016 covering the 2014 and 2015 tax years Brian K. Hurter, CPA Lancaster County Controller Audit For the period of January 1, 2014 through
More informationEMPLOYER REPORTING INSTRUCTIONS FOR LOWER PAXTON TWP. S EMERGENCY AND MUNICIPAL SERVICES TAX (EMST) 2007 TAX YEAR
EMPLOYER REPORTING INSTRUCTIONS FOR LOWER PAXTON TWP. S EMERGENCY AND MUNICIPAL SERVICES TAX (EMST) 2007 TAX YEAR DIRECT PAYMENTS TO: CAPITAL TAX COLLECTION BUREAU CENTRAL DAUPHIN DIVISION PO BOX 6477
More informationM. Robinson & Company Tax Law Specialists 4 th Annual Tax Update at Bentley University Wednesday, June 24, 2015
Invitation You are cordially invited to attend our 4 th Annual Tax Program at Bentley University. This Program is co-sponsored by the New England Chapter of the American Association of Attorney- CPAs,
More informationMember Handbook. For New OP&F Members
Member Handbook For New OP&F Members Disclaimer This publication summarizes the most important provisions of the governing law and administrative rules on the reporting requirements and employment restrictions
More informationSales and Use Tax Reserves: Reconciling ASC 450/FAS 5 Reserve Requirements With IAS 37 Standard for Foreign Activities
Sales and Use Tax Reserves: Reconciling ASC 450/FAS 5 Reserve Requirements With IAS 37 Standard for Foreign Activities THURSDAY, APRIL 6, 2017, 1:00-2:50 pm Eastern IMPORTANT INFORMATION FOR THE LIVE PROGRAM
More informationDate: November 14, 2012 IN REPLY REFER TO: DFSBP Agencies Addressed. John Bennett, Chief Bureau of State Payrolls
Date: November 14, 2012 IN REPLY REFER TO: DFSBP 12-04 TO: FROM: SUBJECT: Agencies Addressed John Bennett, Chief Bureau of State Payrolls 2012 Calendar Year-End Information The following payroll related
More informationCHAPTER 24 TAXATION; SPECIAL. Part 1 Realty Transfer Tax. Part 2 Local Services Tax
CHAPTER 24 TAXATION; SPECIAL Part 1 Realty Transfer Tax 101. Imposition of Tax 102. Administration 103. Interest Part 2 Local Services Tax 201. Title 202. Authority 203. Definitions 204. Levy of Tax 205.
More information2018 Payroll Withholding and Payroll Tax Changes
Below is our annual summary of specific provisions relating to payroll and information reporting. The provisions will be effective January 1, 2018. Please review this information carefully and share it
More information1.1 Overview of Stock Segregated Account with Statement Service
1. 1.1 Overview of Stock Segregated Account with Statement Service A Stock Segregated Account (SSA) with Statement Service is an account provided by Hong Kong Securities Clearing Company Limited (HKSCC),
More informationSTATE TAX COMMISSION 2018 PROPERTY TAX, COLLECTIONS AND EQUALIZATION CALENDAR
5102 (Rev. 04-15) RICK SNYDER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING NICK A. KHOURI STATE TREASURER TO: FROM: Equalization Directors and Assessors The State Tax Commission Bulletin No.
More informationFinal IRS Sect. 67(e) Regs for Estate and Trust Taxpayers: Applying the Required 2% Deduction Floor
Final IRS Sect. 67(e) Regs for Estate and Trust Taxpayers: Applying the Required 2% Deduction Floor WEDNESDAY, OCTOBER 15, 2014, 1:00-2:50 pm Eastern IMPORTANT INFORMATION This program is approved for
More informationTaxSlayer Guide for Colorado Revised 1/5/2019. Table of Contents. Tax Year 2018
Table of Contents Tax Year 2018 Adding the Colorado return...2 Colorado resident main menu...3 Colorado part-year resident main menu...5 Colorado non-resident main menu...6 Income Subject to Tax...7 Colorado
More informationProperty Tax Advanced Seminar
Property Tax Advanced Seminar February 27, 2013 MELG Building Webinar 1 Need Help? o Click on link to check your system http://www.elluminate.com/support/index.jsp o If you are experiencing trouble, please
More informationYear 2016: Sage BusinessWorks Year End Tips Guide
Year 2016: Sage BusinessWorks Year End Tips Guide Table of Contents Topic Page Year 2016: Sage BusinessWorks Year End Tips Guide... 1 Table of Contents... 1 Year 2016: Year End Tips for Sage BusinessWorks...
More informationEmployee Benefits. Annual Enrolment and Salary Reporting Webinar. For help with this Webinar in progress, please call ext.
Welcome. This Webinar will give you a review of the plan provisions, an overview of what employees need to do, and an overview of what school administrators need to do for the annual enrolment and salary
More informationThe Schedule of Charges in the Agency Agreement lists the items such as postage, photocopying, facsimiles etc. for which a charge is made.
1. What is a strata managing agent and what do they do? A strata managing agent, licensed under the Property, Stock & Business Agents Act 1941, is a person who has the necessary academic and management
More informationReporting Uncertain Tax Positions:
Presenting a live 110 minute teleconference with interactive Q&A Reporting Uncertain Tax Positions: Responding to Latest IRS Guidance Making Complex Compliance Decisions With Schedule UTP Under Final Regs
More informationSummary of Minutes Special Board Meeting June 28, 2012
The Board of Education of the Wilkes-Barre Area School District held a on Thursday,. President, Maryanne W. Toole called the meeting to order at 6:50 PM. Superintendent, Dr. Jeffrey T. Namey led the Pledge
More informationSUBJECT: Property Tax and Equalization Calendar for 2019 STATE TAX COMMISSION 2019 PROPERTY TAX, COLLECTIONS AND EQUALIZATION CALENDAR
5102 (Rev. 04-15) RICK SNYDER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING NICK A. KHOURI STATE TREASURER Bulletin No. 17 of 2018 October 22, 2018 Property Tax and Equalization Calendar for
More informationBUDGET PREPARATION & MAINTENANCE SYSTEM EXPERIENCED USER MANUAL FY 2019 WORKING BUDGET
BUDGET PREPARATION & MAINTENANCE SYSTEM EXPERIENCED USER MANUAL FY 2019 WORKING BUDGET Office of the Vice President Administration & Finance UNIVERSITY OF MARYLAND OFFICE OF THE VICE PRESIDENT-ADMINSTRATION
More informationConstruction auditing: Post-Construction
Construction auditing: Post-Construction Baker Tilly refers to Baker Tilly Virchow Krause, LLP, an independently owned and managed member of Baker Tilly International. 2010 Baker Tilly Virchow Krause,
More informationSelect Subscription, such as rights issue, takeover offer, warrant subscription, open offer or bond conversion by Pressing 3 at the Main Menu...
3.2.1 Subscription (such as rights issue, takeover offer, warrant subscription, open offer or bond conversion) Investor Participants can issue Subscription Instructions to HKSCC to exercise their rights
More informationJournal of Public Adjusting
The Vol 5, Issue 7 Journal of Public Adjusting What s INSIDE A Good News Forum for Public Adjusters FAPIA Public Adjusters Pay it Forward by Raising $3,600 for Boca Helping Hands First Party Claims Conference
More informationTITLE 5 MUNICIPAL FINANCE AND TAXATION 1
Change 12, August 4, 2015 5-1 TITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1. MISCELLANEOUS. 2. REAL PROPERTY TAXES. 3. PRIVILEGE TAXES GENERALLY. 4. WHOLESALE BEER TAX. 5. RENTAL TAX ON TELEPHONE
More informationJUNE 21-23, 2016 Embassy Suites Nashville SE- Murfreesboro
19 th ANNUAL TENNESSEE WORKERS COMPENSATION EDUCATIONAL CONFERENCE JUNE 21-23, 2016 Embassy Suites Nashville SE- Murfreesboro This Exit: Road to Recovery In association with the International Workers Compensation
More informationCommonwealth of Pennsylvania
Date: May 9, 2013 Subject: Questions and Clarifications Solicitation Number: CN00037341 Due Date/Time: May 22, 2013 @ 1:30 PM Addendum Number: 2 To All Suppliers: The Commonwealth of Pennsylvania defines
More informationREPRESENTING ALEX SINK CHIEF FINANCIAL OFFICER STATE OF FLORIDA
REPRESENTING ALEX SINK CHIEF FINANCIAL OFFICER STATE OF FLORIDA IN REPLY REFER TO: DFSBP 10-06 TO: FROM: SUBJECT: John Bennett, Chief Bureau of State Payrolls 2010 CALENDAR YEAR-END INFORMATION The following
More informationFY Property Taxes
FY 2012-2013 Office of the Tax Collector Mecklenburg County, NC Mecklenburg Charlotte Cornelius Davidson Huntersville Matthews Mint Hill Pineville What do property taxes pay for? When you call the police
More informationTITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1 REAL PROPERTY TAXES
5- CHAPTER. REAL PROPERTY TAXES. 2. PRIVILEGE TAXES. 3. WHOLESALE BEER TAX. 4. PURCHASING POLICY. TITLE 5 MUNICIPAL FINANCE AND TAXATION CHAPTER REAL PROPERTY TAXES 5-0. When due and payable. 5-02. When
More informationDenver Borough Tax Collector Audit Report
Audit Report For the period of January 1, 2014 through January 15, 2016 covering the 2014 and 2015 tax years Brian K. Hurter, CPA Lancaster County Controller Audit For the period of January 1, 2014 through
More informationIt s Budget Time! Contents
Introduction In this publication, we have summarized the major changes in state law that affect city/ town budgets. We suggest review of this special report by all persons directly involved in the budget
More informationStructuring Equity Compensation for Partnerships and LLCs Navigating Capital and Profits Interests Plus Section 409A and Tax Consequences
Presenting a live 110-minute webinar with interactive Q&A Structuring Equity Compensation for Partnerships and LLCs Navigating Capital and Profits Interests Plus Section 409A and Tax Consequences THURSDAY,
More informationSECTION 503 COMPLIANCE: WHAT CREDIT UNIONS SHOULD KNOW
SECTION 503 COMPLIANCE: WHAT CREDIT UNIONS SHOULD KNOW New York Trade Association Partnership (NY Tap Talent) Developed by National Disability Institute May 5 th, 2015 2:00 3:00pm Listening to the Webinar
More informationOld Main 104. Business Office am-5pm. Cashier window- 9am 4pm NEW STUDENT ORIENTATION
Old Main 104 Business Office bo@wtamu.edu 806.651.2080 8am-5pm Cashier window- 9am 4pm West Texas A&M University does not mail billing statements. Where can I find my bill? To view bill, student must:
More informationCost to purchase service credit increasing: Act now to purchase service at current cost
Ohio PERS YOUR BENEFIT CONNECTION NEWS News and information for active members of the Ohio Public Employees Retirement System Member-Directed Plan Cost to purchase service credit increasing: Act now to
More informationTABLE OF CONTENTS PAGE INTRODUCTION 1 IMPORTANT INFORMATION IMPORTANT DATES TO REMEMBER 3 MASS PAYMENT PLAN 4 5 MASS PAYMENT INFORMATION 6
TABLE OF CONTENTS PAGE INTRODUCTION 1 IMPORTANT INFORMATION 2 2012 IMPORTANT DATES TO REMEMBER 3 MASS PAYMENT PLAN 4 5 MASS PAYMENT INFORMATION 6 CD INSTRUCTIONS 7 9 CD TRANSMITTAL FORM 10 WIRE REMITTANCE
More informationIt s Budget Time! Contents
Introduction In this publication, we have summarized the major changes in state law that effect city/ town budgets. We suggest review of this special report by all persons directly involved in the budget
More informationWelcome to the City of Republic!
Welcome to the City of Republic! THE FOLLOWING IS YOUR INITIAL BILLING INFORMATION: R0 ADDRESS ACCT# In City Sewer rate with Base Amount on 1500 gal-$15.93 S1 - @ $9.47 Per 1,000 Gallons In City Water
More informationMN CRIME FREE HOUSING CERTIFICATION MUST BE COMPLETED WITHIN 1 YEAR OF APPLICATION.
Rental License Application Community Development Department Rental &Business Licensing Division 5200 85 th Avenue North / Brooklyn Park, MN 55443 Phone: (763) 493-8182 / Fax: (763) 493-8171 RENTAL / SMALL
More informationIRAdirect User Guide Fully-Administered Program
IRAdirect User Guide Fully-Administered Program It is understood that the publisher is not engaged in rendering legal or accounting services. Every effort has been made to ensure the accuracy of the material
More informationState of Maryland Department of Labor, Licensing and Regulation Division of Unemployment Insurance Contributions Unit
Larry Hogan Governor Boyd K. Rutherford Lt. Governor State of Maryland Department of Labor, Licensing and Regulation Division of Unemployment Insurance Contributions Unit Quarterly Contribution & Employment
More informationPresenting a live 90-minute webinar with interactive Q&A. Today s faculty features:
Presenting a live 90-minute webinar with interactive Q&A Grantor Trusts After Divorce: Tax Reform, Fiduciary Challenges, and Minimizing Tax for Trust Transfers to Former Spouse Gift Tax Exemption on Divorce
More informationYour Rights and Responsibilities. as a Utility Consumer
Your Rights and Responsibilities as a Utility Consumer The Pennsylvania Public Utility Commission (PUC) prepared this guide to summarize the regulations regarding Standards and Billing Practices for Residential
More informationDental Pros of Tampa. Kenneth M. Greenberg, D.D.S. & Nancy E. Freibaum, D.D.S., P.A. Appointment Scheduling Policy
Dental Pros of Tampa Kenneth M. Greenberg, D.D.S. & Nancy E. Freibaum, D.D.S., P.A. Appointment Scheduling Policy Thank you for choosing our office for your dental care. Our commitment is to provide personalized
More informationGUIDE TO PROPERTY TAXES
NEW JERSEY HOMEOWNER S GUIDE TO PROPERTY TAXES ASSOCIATION OF MUNICIPAL ASSESSORS OF NEW JERSEY Property taxes are top of mind for many New Jersey homeowners. The state has the highest property taxes in
More informationLittle Britain Township Tax Collector Audit Report
Audit Report For the period of January 1, 2016 through January 15, 2017 covering the 2016 tax year Brian K. Hurter, CPA Lancaster County Controller Audit For the period of January 1, 2016 through January
More informationOklahoma Tax Commission. Discovery Programs IRS Forms 1099 submission W2/W3 submission Voluntary Disclosure Initiative (VDI 2017)
Oklahoma Tax Commission Discovery Programs IRS Forms 1099 submission W2/W3 submission Voluntary Disclosure Initiative (VDI 2017) Discovery Projects 1099K Credit / Debit Card Transactions Exemptions Qualified
More informationAN ACT. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:
LOCAL TAX COLLECTION LAW - BASIC AND CONTINUING EDUCATION PROGRAMS FOR TAX COLLECTORS, CRIMINAL HISTORY RECORD INFORMATION, NOTICE OF TAXES AND DEPUTY TAX COLLECTORS Act of Oct. 22, 2014, P.L. 2604, No.
More informationLancaster County Tax Collection Bureau Earned Income and Net Profits Tax Regulations Effective January 1, 2017
These Regulations supplement the Local Tax Enabling Act, 53 P.S. 6924.501 et seq. (LTEA), and Regulations of the Pennsylvania Department of Community and Economic Development promulgated thereunder. These
More informationHow to use the calendar: Scroll through the document to see all months or use the bookmarks on the left to access each month
2014 Calendar How to use the calendar: Scroll through the document to see all months or use the bookmarks on the left to access each month Abbreviations: DNR Wisconsin Department of Natural Resources DOA
More information