[Adopted 12-8-1970 by Ord. No. 3-1970 (Ch.
47, Art. I, of the 1969 Code); amended in its entirety 11-13-2007 by Ord. No.
4-2007]
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:
The area within the corporate limits of the Borough of Upland.
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons on a salary,
wage, commission or other compensation basis, including a self-employed
person.
The twelve-month period beginning January 1 and ending December
31.
Indicates the singular and plural number as well as male,
female and neuter gender.
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Borough of Upland.
Any trade, profession or business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the corporate limits of the Borough of Upland
for which compensation is charged or received, whether by means of
salary, wages, commissions or fees for services rendered.
The local services tax, in the amount of $52, levied by this
article.
The Treasurer of the Borough of Upland.
A.
Beginning January 1 of each year, occupations, as
hereinbefore defined, engaged in within the corporate limits of the
Borough, shall be subject to a local services tax in the amount of
$52 per annum, such tax to be paid by the individual so engaged.
B.
An exemption from such local services tax shall be
available for individuals earning no more than $12,000 per year in
connection with the occupation in which such individual is engaged
in the Borough or such greater amount as may be required to be exempt
from the local services tax by law during any fiscal year. If such
tax has been withheld from any individual eligible for such exemption,
such individual shall make application for a refund or credit for
the tax paid after the expiration of the fiscal year but no later
than June 30 of the fiscal year following the year for which a refund
is requested. Proof of actual income shall be required as part of
making the application for the refund/credit.
C.
Disabled veterans and members of the Armed Forces
Reserves on active duty during the tax year are hereby exempt from
paying this tax.
A.
Each employer within the Borough, as well as those
employers situated outside the Borough but who engage in business
within the Borough, is hereby charged with the duty of collecting
from each of his or her employees, engaged by him or her and performing
for him or her within the Borough, such tax of $52 per annum and making
a return and payment thereof to the Borough Treasurer. Further, each
employer is hereby authorized to deduct this tax from each employee
in his or her employ, whether such employee is paid by salary, wages
or commission, and whether or not part of all such services are performed
within the Borough.
B.
An employer shall not be required to collect and pay over the local services tax for any employee who by reason of seasonal or part-time employment or otherwise will not be paid salary, wages or commissions in the calendar year by such employer in excess of the low-income exemption set forth at § 162-12 of this article.
Each employer shall prepare and file a return
showing a computation of the tax on forms to be supplied by the Borough
Treasurer, Upland Municipal Building, Upland, Pennsylvania.
Each employer shall use his or her employment
records to remit this tax. If withholding not a lump sum but a prorated
total tax divided by a number of payroll periods, the tax is to be
remitted to the Borough Treasurer by the end of each said fiscal quarter
of each year. The payment shall be made no later than 30 days after
each said quarter. If the tax is withheld in a lump sum from the first
paycheck of an employee in a calendar year, the tax will be submitted
to the Borough Treasurer by the end of the first fiscal quarter of
each year, but no later than 30 days after said first quarter.
Each individual who shall have more than one
occupation within the Borough shall be subject to the payment of this
tax on his or her principal occupation, and his or her principal employer
shall deduct this tax and deliver to him or her evidence on a form
to be furnished to the employer by the Treasurer, which form shall
be evidence of deductions having been made and when presented to any
other employer shall be authority for such employer to not deduct
this tax from the employees' wages, but to include such employee on
his or her return by setting forth his or her name, address and the
name and account number of the employer who deducted this tax.
All self-employed individuals who perform services
of any type or kind, or engage in any occupation or profession within
the Borough, shall be required to comply with this article and pay
the tax to the Borough Treasurer on June 15 each year, or as soon
thereafter as he or she engages in an occupation.
A.
All employers and self-employed individuals residing
or having their place of business outside the Borough, but who perform
services of any type or kind, or engage in any occupation or profession
within the Borough, do, by virtue thereof, agree to be bound by and
subject to the provisions, penalties and regulations promulgated under
this article with the same force and effect as though they were residents
of the Borough. Further, any individual engaged in an occupation within
the Borough and an employee of a nonresident employer may, for the
purpose of this article, be considered a self-employed person, and
in the event this tax is not paid, the Borough shall have the option
of proceeding against either the employer or employee for the collection
of this tax as hereinafter provided.
B.
All individuals required by law to obtain permits
or licenses to work within the corporate limits of Upland Borough
shall, at the time of application for said permit or license, pay
the local services tax for themselves and all the individuals who
engage in the activity being permitted or licensed or provide proof
that said person or persons have paid the local services tax in another
municipal jurisdiction.
A.
It shall be the duty of the Borough Treasurer to accept
and receive payments of this tax and to keep a record thereof showing
the amount received by him or her from each employer or self-employed
person, together with the date the tax was received.
B.
The Treasurer is hereby charged with the administration
and enforcement of this article and is hereby charged and empowered
to prescribe, adopt and promulgate rules and regulations relating
to any matter pertaining to the administration and enforcement of
this article, including provisions for the examination of the payroll
records of any employer subject to this article, the examination and
correction of any return made in compliance with this article and
any payment alleged or found to be incorrect, or as to which overpayment
is claimed or found to have occurred. Any person aggrieved by any
decision of the Treasurer shall have the right to appeal to the Court
of Common Pleas of Delaware County, as in other cases provided.
C.
The Treasurer or his or her duly authorized representative
or agent is hereby authorized to examine the books and payroll records
of any employer in order to verify the accuracy of any return made
by an employer, or if no return was made, to ascertain the tax due.
Each employer is hereby directed and required to give the Treasurer
or his or her duly authorized representative or agent the means, facilities
and opportunity for such examinations.
A.
In the event that any tax under this article remains
due or unpaid 30 days after the due dates above set forth, the Treasurer
may sue for the recovery of any such tax due or unpaid under this
article, together with interest and penalty.
B.
If for any reason the tax is not paid when due, interest
at the rate of 6% on the amount of such tax shall be calculated beginning
with the due date of such tax, and a penalty of 10% shall be added
to the flat rate of such tax for nonpayment thereof. Where suit is
brought for the recovery of this tax, the individual liable therefor
shall, in addition, be responsible and liable for the costs of collection.
A.
Nothing contained in this article shall be construed
to empower the Borough to levy and collect the tax hereby imposed
on any occupation not within the taxing power of the Borough under
the Constitution of the United States and the laws of the Commonwealth
of Pennsylvania.
B.
If the tax hereby imposed under the provisions of
this article shall be held by any court of competent jurisdiction
to be in violation of the Constitution of the United States or of
the laws of the Commonwealth of Pennsylvania as to any individual,
the decision of the court shall not affect or impair the right to
impose or collect such tax, or the validity of the tax so imposed
on other persons or individuals, as herein provided.
A.
Whoever makes any false or untrue statement on any
return required by this article, or whoever refuses inspection of
his or her 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, upon conviction before any
District Justice, be sentenced to pay a fine of not more than $600,
plus costs of prosecution, for each offense and, in default of payment
of such fine and costs, be imprisoned in the Delaware County Prison
for a period of not more than 30 days for each offense. It is further
provided that the action to enforce the fine and penalty herein provided
may be instituted against any person in charge of the business of
any employer who has failed or refuses to file a return required by
this article.
B.
This article and rules, regulations, provisions, requirements,
orders and matters established and adopted hereby shall take effect
and be in full force and effect immediately from and after the date
of its final passage and adoption.
