[Adopted 3-8-1976 by Ord. No. 1087]
This article shall be known, and is hereby designated
as the "Occupational Privilege Tax Ordinance."
As used in this article, unless the context
indicates clearly a different meaning, the following words shall have
the meanings set forth below:
The Borough of Ingram.
The Earned Income Tax Collector of the Borough of Ingram.
Salaries, wages, commissions, tips, bonuses, fees, gross
receipts, or any other income.
Any person, partnership, limited partnership, unincorporated
association, institution, trust, corporation, governmental agency,
or any other body engaged in business or situated in the Borough,
employing one or more employees engaged in any occupation, other than
domestic servants.
Includes any livelihood, job, trade, profession, business
or enterprise of any kind, including services, domestic or other,
for which any compensation is received.
The tax imposed by this article.
Any natural person liable for the tax levied by this article.
[Amended 9-9-2002 by Ord.
No. 3-2002]
There is hereby levied, for general revenue
purposes, a tax upon the privilege of engaging in an occupation within
the Borough in 1976 and yearly thereafter. Each natural person who
exercises such privilege for any length of time shall pay tax in the
amount of $10 in accordance with the provisions of this article; provided,
however, that the tax hereby levied shall not be imposed upon any
natural person whose total income during the taxable year is not in
excess of $5,000.
A.
Every employer not registered under the terms of Article I, Earned Income Tax, shall, within 15 days after becoming an employer, register with the Earned Income Tax Collector the employer's name, address and such other information as said Collector may require.
B.
As to each taxpayer employed for any length of time
on the effective date of this article, each employer shall deduct
the tax from compensation payable to the taxpayer, file a return on
the form prescribed by the Collector and pay the Collector the full
amount of all such taxes so deducted on or before May 31 of the current
tax year. Thereafter, as to each taxpayer for whom no prior deduction
has been made, who is employed for any length of time in such tax
year, each employer shall so deduct such tax, shall file the prescribed
form and pay to the Collector, within the thirty-day period next following
the employment of the taxpayer, the full amount of the tax so deducted
from each such taxpayer's compensation.
C.
Any employer who discontinues business or ceases operation
before December 31 of the current tax year shall, within 15 days after
discontinuing business or ceasing operation, file the return hereinabove
required and pay the tax to the Collector.
D.
The failure of any employer to deduct the tax shall
not relieve the employee from the duty to file a return and pay the
tax. Any employer who fails to deduct the tax as required by this
section, or who fails to pay such tax to the Collector, shall be liable
for such tax in full, without deduction of the fee hereinafter provided,
as though the tax had originally been levied against such employer.
E.
As to employees who present official receipts evidencing
prior payment of the tax either directly or by collection through
other employers, the employer shall not deduct the tax but shall maintain
adequate records concerning such employees.
F.
Each employer may deduct and retain a fee equal to
2% of the total amount of tax collected through the employer pursuant
to this section.
Every taxpayer who is self-employed, or whose tax for any other reason is not collected under § 167-24 of this article, shall file a return on a form prescribed by the Collector and shall pay the tax directly to the Collector. Each such taxpayer becoming subject to the tax on the effective date of this article shall file his return on the form prescribed by the Collector and shall pay the full amount of the tax to the Collector on or before May 31 of the current tax year. Thereafter, as to each taxpayer becoming subject to the tax hereunder levied, such taxpayer shall file the prescribed form with, and pay the full amount of the tax to, the Collector, within the thirty-day period next following the date of becoming subject to the tax.
Both resident and nonresident taxpayers shall,
by virtue of engaging in an occupation within the Borough, be subject
to the tax and the provisions of this article.
The Collector, on behalf of the Borough, shall
collect and receive the taxes, interest, fines and penalties imposed
by this article, and shall maintain records showing the amounts received
and the dates such amounts were received. The Collector shall prescribe
and issue all forms necessary for the administration of the tax and
may adopt and enforce regulations relating to any matter pertaining
to the administration of this article including, but not limited to,
requirements for collection through employers, requirements for deductions,
requirements for evidence and records, and provisions for the examination
and correction of returns. The Collector and agents designated by
him may examine the records of any employer or supposed employer or
of any taxpayer or supposed taxpayer in order to ascertain the tax
due or verify the accuracy of any return. Every employer or supposed
employer and every taxpayer or supposed taxpayer shall give the Collector
and any agent designated by him all means, facilities and opportunity
for the examinations hereby authorized.
The Collector shall collect, by suit or otherwise,
all taxes, interest, costs, fines and penalties due under this article
and unpaid. If for any reason, any tax is not paid when due, interest
at the rate of 6% per year on the amount of unpaid tax and an additional
penalty of 1/2 of 1% of the amount of unpaid tax, for each month or
fraction of month during which the tax remains unpaid, shall be added
and collected. Whenever suit is brought for the recovery of unpaid
tax, the taxpayer shall, in addition, be liable for the costs of collection
as well as for interest and penalties. The Collector may accept payment
under protest of the tax claimed by the Borough in any case where
any person disputes the Borough's claim for the tax. If a court of
competent jurisdiction thereafter decides that there has been overpayment
to the Collector, the Collector shall refund the amount of the overpayment
to the person who paid under protest. All refunds shall be made in
conformity with the Acts of Assembly in such cases made and provided.
Any person violating any provision of this article
shall upon conviction before a District Justice of the Borough of
Ingram, be subject to a fine not in excess of $600 for each offense,
and costs, and in default of payment of said fine and costs to be
imprisoned for a period not exceeding 30 days.
The tax shall not apply to any subject or tax
or person not within the taxing power of the Borough under the Constitution
of the United States and the laws and Constitution of the Commonwealth
of Pennsylvania. If a final decision of a court of competent jurisdiction
holds any provision of this article, or the application of any provision
to any circumstances to be illegal or unconstitutional, the other
provisions of this article, or the application of such provision to
other circumstances, shall remain in full force and effect. The intention
of Council is that the provisions of this article shall be severable
and that this article would have been adopted if any such illegal
or unconstitutional provisions had not been included.
