The Township will adopt regulations (by resolution) for the processing of refund claims for overpaid local services taxes for any calendar year. The regulations shall be consistent with 53 Pa. C.S. §8425 (relating to refunds of overpayments) and §8426 (relating to interest on overpayment). Refunds made within seventy-five (75) calendar days of a written refund request or seventy-five (75) calendar days after the last day the employer is required to remit the local services tax for the last quarter of the calendar year, whichever is later, shall not be subject to interest imposed under 53 Pa. C.S. §8426. The Township is required to provide refunds only for amounts overpaid in a calendar year that exceed one dollar ($1.00). (Ord. 199, 11/9/2010, §9)
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