The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
except where the context or language clearly indicates or requires
a different meaning:
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Compensation as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 31, 1965, P.L. 1257, § 13, as amended, 53 P.S.
§ 6913, as amended.
EMPLOYER
An individual, partnership, association, limited-liability
corporation, limited-liability partnership, corporation, governmental
body, agency or any other entity employing one or more persons on
a salary, wage, commission or other compensation basis, including
a self-employed person.
EXEMPTION CERTIFICATE
An exemption certificate substantially in the form of the
uniform certificate prescribed by the Pennsylvania Department of Community
and Economic Development affirming that the person reasonably expects
to receive earned income and/or net profits from all sources within
the municipality of less than $12,000 in the calendar year for which
the exemption certificate is filed, which exemption certificate has
attached to it a copy of all of the employee's last pay stubs or W-2
forms from employment within the municipality for the year prior to
the calendar year for which the employee is requesting to be exempted
from the tax. In addition to the income exemptions, provision has
been made for certain military exemptions.
HIS or HIM
Indicates the singular and plural number, as well as male,
female and neuter genders.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the political subdivision.
LOCAL SERVICES
Emergency services; road construction and/or maintenance; reduction of property taxes; and property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A. Chapter
85, Subchapter F.
NET PROFITS
The net income from the operation of a business, profession;
or other activity, as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 31, 1965, P.L. 1251, § 13, as amended, 53 P.S.
§ 6913, as amended.
OCCUPATION
Any livelihood, trade, profession, business or undertaking
of any type, kind or character, including services, domestic or other,
carried on or performed within the corporate limits of the political
subdivision for which compensation is charged or received; whether
by means of salary, wages, net profits, commission or fees for services
rendered.
TAX
The local services tax at the rate fixed in §
179-15 of this article.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
Each employer shall prepare and file a return
showing a computation of the tax on forms to be supplied to the employer
by the Municipal Tax Collector. If an employer fails to file the return
and pay the tax, whether or not the employer makes collection thereof
from the salary, wages or commissions paid by him or her to an employee,
except as provided hereafter in this article, the employer shall be
responsible for the payment of the tax in full as though the tax had
been originally levied against the employer.
In each tax year, each employer shall use his
or her employment records to determine the number of employees from
whom such tax shall be deducted and paid over to the Municipal Tax
Collector on or before the 30th day following the end of each calendar
quarter of each such tax year.
Each self-employed individual who performs services
of any type or kind or engages in any occupation or profession within
a primary place of employment within the political subdivision shall
be required to comply with this article and pay the pro rata portion
of the tax due to the Municipal Tax Collector on or before the 30th
day following the end of each quarter. The pro rata share of the tax
assessed on a taxpayer for a calendar quarter shall be determined
by dividing the rate of the tax levied $52 for the calendar year by
four.
A check endorsement shall not qualify as a refund
claim. The words "paid under protest" handwritten, typed or otherwise
placed on a taxpayer's check or money order, or the check or money
order of an employer, shall not qualify as a refund claim as the words
are not sufficient to appraise the Tax Collector's personnel of the
taxpayer's intent to seek a refund or of the substance of their claim,
or of facts sufficient to permit the Tax Collector to undertake an
investigation of the person's claim. If a court of competent jurisdiction
thereafter decides that there has been overpayment to the Tax Collector,
the Tax Collector shall refund the amount of the overpayment to the
person who paid under protest. Refunds shall be made only pursuant
to approval of the Trafford Borough Council.
All employers and self-employed individuals
residing or having their places of business outside of the political
subdivision but who perform services of any type or kind or engage
in any occupation or profession within the political subdivision do,
by virtue thereof, agree to be bound by and subject themselves to
the provisions, penalties and regulations promulgated under this article
with the same force and effect as though they were residents of the
political subdivision. Further, any individual engaged in an occupation
within the political subdivision and an employee of a nonresidential
employer may, for the purpose of this article, be considered a self-employed
person, and in the event his or her tax is not paid, the political
subdivision shall have the option of proceeding against either the
employer or employee for the collection of this tax as hereinafter
provided.
Whoever makes any false or untrue statement
on any return required by this article, or whoever fails, neglects,
or refuses to make a return required, any employer who fails, neglects
or refuses to register or to pay the tax deducted from employees,
or fails, neglects, or refuses to deduct or withhold the tax from
employees or whoever refuses inspection of the books, records or accounts
in his or her custody and control setting forth the number of employees
subject to this tax who are in his or her employment, or whoever fails
or refuses to file any return required by this article shall be guilty
of a violation and, upon conviction thereof, shall be sentenced to
pay a fine of not more than $600 and costs of prosecution, and, in
default of payment of such fine and costs, to imprisonment for not
more than 30 days. The action to enforce the penalty herein prescribed
may be instituted against any person in charge of the business of
any employer who shall have failed or who refuses to file a return
required by this article.
Except as set forth hereafter, all ordinances
or parts of ordinances inconsistent herewith are hereby repealed.
Nothing herein shall be construed to repeal the imposition and collection
of an occupation privilege tax, plus applicable penalties and interest,
for the calendar year 2005 and all prior calendar years, or of an
emergency and municipal services tax, plus applicable penalties and
interest, for the calendar years 2006 and 2007, as the same exist
prior to this amendment. The amendments made by this article shall
be effective with respect to the calendar year 2008 and each year
thereafter.