[Ord. 325, 11/11/2007]
This Part shall be known and may be cited as the "Local Services
Tax."
[Ord. 325, 11/11/2007]
As used in this Part, unless the context indicates clearly a
different meaning, the following words shall have the meanings set
forth below:
COMPENSATION
Salaries, wages, commissions, tips, bonuses, fees, gross
receipts or any other income.
EMPLOYER
Any person, partnership, limited partnership, unincorporated
association, institution, trust, corporation, governmental agency
or any other body engaged in business in or situated in the Township,
employing one or more employees engaged in any occupation, other than
domestic servants.
OCCUPATION
Any livelihood, job, trade, profession, business or enterprise
of any kind or service, domestic or other, for which any compensation
is received.
TAXPAYER
Any natural person liable for the tax levied by this Part.
[Ord. 325, 11/11/2007; as amended by Ord. 349, 11/27/2012]
For general purposes, a tax is hereby levied upon the privilege
of engaging in an occupation within the Township of North Strabane
during the calendar year 2008, from the effective date of this Part,
and thereafter, without reenactment by the Board of Supervisors. Such
tax shall be referred to as the “local services tax (LST).”
Each natural person who exercises such privilege for any length of
time shall pay tax in the amount of $52 in accordance with the provisions
of this Part.
[Ord. 325, 11/11/2007]
Every taxpayer who is self-employed, or whose tax for any other
reason is not collected under § 604 of this Part, shall
file a return on a form prescribed by the Tax Collector and shall
pay the tax directly to the Collector.
[Ord. 325, 11/11/2007]
Both resident and nonresident taxpayers shall, by virtue of
engaging in an occupation within North Strabane Township, be subject
to the tax and the provisions of this Part.
[Ord. 325, 11/11/2007]
The Tax Collector, or such other person as shall be designated
by the Board of Supervisors, on behalf of the Township, shall collect
and receive the taxes, interest, fines and penalties imposed by this
Part and shall maintain good records showing the amounts received
and the dates such amounts were received. The Tax 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 Part, 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 Tax Collector and
agents designated by him shall be provided all means, facilities and
opportunity for the examinations hereby authorized.
[Ord. 325, 11/11/2007]
The Tax Collector, or other such person shall be designated
by the Board of Supervisors, shall collect, by suit or otherwise,
all taxes, interest, costs, fines and penalties due under this Part
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 that 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 Tax
Collector may accept payment under protest of the tax claimed by the
Township in any case where any person disputes the Township's
claim for the tax. 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.
[Ord. 325, 11/11/2007]
The tax shall not apply to any subject of tax or person not
within the taxing power of the Township 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 or any circumstances to be illegal or unconstitutional,
the other provisions of this Part, or the application of such provision
to other circumstances, shall remain in full force and effect. The
intention of the Board of Supervisors is that the provisions of this
Part shall be severable and that this Part would have been adopted
if any such illegal or unconstitutional provisions had not been included.
[Ord. 325, 11/11/2007]
This Part shall become effective immediately upon passage or
as otherwise provided by law.
[Ord. 325, 11/11/2007]
This Part is enacted under the authority of the Local Tax Enabling
Act of 1965, No. 511, as amended.