[Ord. 1970-1, 1/5/1970; as amended by Ord. 1991-2, 11/4/1991;
by Ord. 1997-2, 1/6/1997; by Ord. 1998-2, 6/1/1998; by Ord. 2005-1,
1/3/2005; and by Ord. 2008-1, 1/15/2008]
1.
COLLECTOR
COMPENSATION
EARNED INCOME AND NET PROFITS
EFFECTIVE DATE
EMPLOYEE
EMPLOYER
ENABLING ACT
ENACTMENT
GOVERNING BODY
OCCUPATION
REGULATIONS
TAX
TAXING AUTHORITY
TAXPAYER
TAX RETURN
TAX YEAR
The following words and phrases, when used in this Part, shall have
the meanings ascribed to them in this section, unless the context
clearly indicates a different meaning:
The person or persons appointed by this Part, or by subsequent
enactment of the governing body, to collect the tax imposed by this
Part.
Salary, wages, commissions, tips, bonuses, fees, or any other
payment or income.
Shall have the meanings as set forth in the enabling act,
53 P.S. § 6913.
January 1, 2008.
An individual paid compensation by an employer to perform
an occupation of any kind.
Any individual, partnership, limited partnership, unincorporated
association, institution, trust, corporation, government agency, or
other entity engaged in business or operating within the taxing authority,
employing one or more individuals engaged in an occupation.
The Local Tax Enabling Act, 53 P.S. § 6901 et seq.,
and as amended in the future.
This Part 3.
The Board of Supervisors of Londonderry Township, Daphin
County, Pennsylvania.
Any work, job, activity, livelihood, trade, profession, business
or enterprise of any kind, including services, domestic or other,
for which any compensation is received. A person may have more than
one occupation.
Regulations duly adopted by the collector for administration
of the tax. To the extent allowed by law, including but not limited
to 1 Pa.C.S.A. § 1937, the governing body intends to incorporate
future amendments to the regulations. If a court prohibits such construction,
the governing body intends to incorporate the regulations as they
exist on the date of adoption of this Part. A copy of the regulations
currently in force shall be available for public inspection.
The tax imposed by this Part.
Londonderry Township.
Any individual on whom the tax is imposed.
A form prescribed by the collector for reporting the amount
of any tax deducted from an employee or otherwise owed under this
Part.
The period from January 1 to December 31.
2.
The singular shall include the plural; and the masculine shall include
the feminine and the neuter.
[Ord. 1970-1, 1/5/1970; as amended by Ord. 1991-2, 11/4/1991;
by Ord. 1997-2, 1/6/1997; by Ord. 1998-2, 6/1/1998; by Ord. 2005-1,
1/3/2005; and by Ord. 2008-1, 1/15/2008]
1.
The taxing authority hereby imposes a tax of $52 on each individual
who engages in an occupation within the boundaries of the taxing authority.
Londonderry Township actually collects and retains $47 on each individual
who engages in an occupation within the boundaries of the taxing authority,
while Lower Dauphin School District collects and retains the remaining
$5. The tax is imposed for the tax year starting on the effective
date[1] and ending on the next December 31. The tax is imposed
for each tax year thereafter without annual reenactment, until this
Part is repealed or amended.
[1]
Editor's Note: The effective date of this Part is 1/1/2008.
2.
The tax is based on an individual engaging in an occupation within
the taxing authority at any time during the tax year and shall be
known as the "local services tax" or the "occupation privilege tax."
The enabling act, as amended by Act 7 of 2007, has denominated any
occupation privilege tax as a local services tax.
3.
All provisions of the enabling act imposing requirements applicable
to a local services tax and all provisions of the regulations are
incorporated into this Part. If there is any discrepancy between the
regulations and the enabling act or this Part and the enabling act,
the provisions of the enabling act shall control.
4.
The tax is imposed and proceeds of the tax shall be used in accordance
with all applicable requirements of the enabling act.
[Ord. 1970-1, 1/5/1970; as amended by Ord. 1991-2, 11/4/1991;
by Ord. 1997-2, 1/6/1997; by Ord. 1998-2, 6/1/1998; by Ord. 2005-1,
1/3/2005; and by Ord. 2008-1, 1/15/2008]
1.
An individual whose total earned income and net profits from all
sources within the taxing authority in any tax year is less than $12,000
is exempt from the tax for the tax year.
2.
Individuals may also be exempt for other reasons, including disability
resulting from serving in the armed forces, active duty as a member
of a reserve component of the armed forces, and other reasons as set
forth in the regulations.
3.
An individual may obtain exemption prospectively by filing a local
services tax exemption certificate on a form provided by the collector
in accordance with the regulations. The exemption certificate shall
be filed with the collector and, if the individual is an employee,
also with the individual's employer.
4.
If an individual pays the tax and at the end of any tax year has
total income during the tax year that is less than the income exemption
amount, or otherwise qualifies for an exemption, the taxing authority
will, on request, after the end of the tax year, refund to the taxpayer
the tax paid for the tax year.
[Ord. 1970-1, 1/5/1970; as amended by Ord. 1991-2, 11/4/1991;
by Ord. 1997-2, 1/6/1997; by Ord. 1998-2, 6/1/1998; by Ord. 2005-1,
1/3/2005; and by Ord. 2008-1, 1/15/2008]
Rules applicable to individuals who engage in an occupation
in multiple jurisdictions or have multiple employers are as set forth
in the regulations.
[Ord. 1970-1, 1/5/1970; as amended by Ord. 1991-2, 11/4/1991;
by Ord. 1997-2, 1/6/1997; by Ord. 1998-2, 6/1/1998; by Ord. 2005-1,
1/3/2005; and by Ord. 2008-1, 1/15/2008]
1.
Every employer not registered under the provisions of an enactment
of the taxing authority imposing a tax on earned income and net profits
shall, within 30 days after the effective date, or within 30 days
after first becoming an employer, register with the collector the
employer's name, address and any other information required by
the collector on an employer registration form prescribed by the collector.
2.
Every employer is required to deduct the tax as set forth in the
regulations from any compensation payable to any employee on whom
the tax is imposed, unless the employee has filed a local services
tax withholding exemption certificate in accordance with the regulations.
As set forth in the regulations, the full amount of the tax shall
be deducted in lump sum if the combined municipal and school district
tax rate is $10 or less. As set forth in the regulations, the tax
shall be deducted pro rata on a per-payroll basis if the combined
municipal and school district tax rate exceeds $10.
3.
As set forth in the regulations, no employee is required to pay the
tax through more than one employer during any payroll period.
4.
An employer is excused from withholding to the extent provided in
the regulations if the employee has filed a local services tax withholding
exemption certificate in accordance with the regulations. The exemption
certificate may provide exemption from withholding based on:
A.
Low income or other exemption from tax as stated in the regulations;
B.
Withholding by another principal employer;
C.
Prior payment to the taxing authority of the full amount of the tax
imposed by the taxing authority; or
D.
Prior payment during the same tax year of $52 as a tax imposed under
the enabling act on an individual based on engaging in an occupation
in Pennsylvania.
5.
If an employee has filed a local services tax withholding exemption
certificate and it is determined as set forth in the regulations that
the employee is not eligible for exemption or no longer eligible for
exemption, the employer shall start or restart withholding as set
forth in the regulations.
6.
As to each taxpayer employed at any time after the effective date
and on or before March 31, every employer shall deduct the tax from
compensation payable to the taxpayer as set forth in the regulations
and shall file a tax return and pay to the collector on or before
April 30 the amount of tax deducted on or before March 31. As to each
taxpayer for whom the full amount of the tax has not previously been
deducted or paid directly by the taxpayer to the collector, who is
employed at any time in any of the three-month periods ending June
30, September 30, and December 31, every employer shall deduct the
tax from compensation payable to the taxpayer as set forth in the
regulations and shall file a tax return and pay to the collector on
or before the following July 30, October 30, and January 30 the amount
of tax deducted on or before June 30, September 30, and December 31,
respectively. Every employer shall follow this same procedure in every
tax year.
7.
Tax amounts deducted from compensation by an employer shall at all
times be the property of the taxing authority and shall constitute
a trust fund held by the employer until remitted to the collector;
and deduction of the tax from wages shall, as between the employee
and the taxing authority, constitute payment of the tax by the employee,
regardless of any insolvency or failure to remit by the employer.
8.
Any employer who fails to deduct the tax or who fails to pay the
tax to the collector shall be liable for the tax and applicable penalties
in full as though the tax had originally been imposed against such
employer. If the employer is a partnership, the partners thereof,
and if the employer is a corporation, limited liability company, or
other organization or entity, all officers thereof, and any other
person responsible for payment of taxes, shall have the same liability
as the employer.
[Ord. 1970-1, 1/5/1970; as amended by Ord. 1991-2, 11/4/1991;
by Ord. 1997-2, 1/6/1997; by Ord. 1998-2, 6/1/1998; by Ord. 2005-1,
1/3/2005; and by Ord. 2008-1, 1/15/2008]
Every individual who is self-employed, or whose tax for any
other reason is not deducted by an employer under § 305
of this Part, shall file a tax return and pay the tax directly to
the collector. Except as otherwise stated in the regulations, every
such individual engaged in an occupation within the taxing authority
at any time after the effective date and on or before March 31 shall
file a tax return and pay the full amount of the tax to the collector
on or before April 30. Except as otherwise stated in the regulations,
every such individual who has not previously paid the full amount
of the tax, who engages in an occupation within the taxing authority
at any time in any of the three-month periods ending June 30, September
30, and December 31 shall file a tax return and pay the full amount
of the tax to the collector on or before the following July 30, October
30, and January 30, respectively. Every individual who is self-employed,
or whose tax for any other reason is not deducted by an employer under § 305
of this Part, shall follow this same procedure in every tax year.
[Ord. 1970-1, 1/5/1970; as amended by Ord. 1991-2, 11/4/1991;
by Ord. 1997-2, 1/6/1997; by Ord. 1998-2, 6/1/1998; by Ord. 2005-1,
1/3/2005; and by Ord. 2008-1, 1/15/2008]
By virtue of engaging in an occupation within the taxing authority,
both resident and nonresident individuals are subject to the tax.
[Ord. 1970-1, 1/5/1970; as amended by Ord. 1991-2, 11/4/1991;
by Ord. 1997-2, 1/6/1997; by Ord. 1998-2, 6/1/1998; by Ord. 2005-1,
1/3/2005; and by Ord. 2008-1, 1/15/2008]
1.
The collector shall collect the tax, fines and penalties imposed
by this Part, and shall keep records of collection.
2.
The collector may examine the books, papers, and records of any individual
or employer in order to verify compliance with this Part. Every individual
the collector believes might be subject to the tax and every employer
or person the collector believes might be an employer shall, on request,
meet with and show to the collector all books, papers, and records
requested by the collector. Every employer or person the collector
believes might be an employer shall also provide access to the employer's
books, papers, and records at the employer's place of business
and provide a place for the collector's review of such books,
papers, and records. For purposes of this Part, records shall include
records in any form, including computer and other electronic records.
3.
The collector may file suit in its name or in the name of the taxing
authority for recovery of any amount owed to the taxing authority.
4.
Except as limited by any applicable law, the collector shall have
all of the powers that the taxing authority has or that the law prescribes
for tax collectors relating to administration and enforcement of this
Part.
5.
The collector may promulgate and enforce regulations relating to
administration and enforcement of this Part.
[Ord. 1970-1, 1/5/1970; as amended by Ord. 1991-2, 11/4/1991;
by Ord. 1997-2, 1/6/1997; by Ord. 1998-2, 6/1/1998; by Ord. 2005-1,
1/3/2005; and by Ord. 2008-1, 1/15/2008]
1.
If any tax is not paid when due, the following penalty shall apply:
a penalty of 5% of the amount unpaid for each month or a fraction
of a month during which the amount remains unpaid.
2.
Any individual or entity who or which fails or refuses to pay tax
or other amounts owed or to pay tax deducted from employees shall,
in addition to paying the amount owed, pay reasonable costs incurred,
as set forth in the regulations, by the taxing authority, collector,
or any other person or entity appointed to collect the amount, to
provide notices of delinquency or to implement similar procedures
to collect delinquent taxes.
3.
If legal proceedings are commenced for failure to pay any amount
owed, the person or entity liable therefor shall, in addition to the
amount owed, pay to the taxing authority, collector, or any other
person or entity appointed to collect the tax the costs of collection,
including reasonable attorney fees.
4.
Any individual or entity who or which fails or refuses to file any
employer registration form or tax return required by this Part or
the regulations, who or which fails or refuses to pay the tax or other
amounts owed or to pay the tax deducted from employees, who or which
refuses to permit the tax collector to examine books, papers, and
records, or who or which makes any incomplete, false or fraudulent
filing or return shall, upon conviction thereof before any District
Justice or Magistrate, be sentenced to pay a fine of not more than
$500 for each offense, and costs, and in default of payment of said
fine and costs, be subject to imprisonment prisonment for a period
not exceeding 30 days. If an employer is a partnership, the partners
thereof, and if an employer is a corporation, limited liability company,
or other organization or entity, all officers thereof, and any other
person responsible for payment of taxes, shall be subject to prosecution
under this section as the employer.
5.
The failure of any individual or entity to receive or procure forms
required for making a required filing or return shall not excuse making
such a filing or return.
[Ord. 1970-1, 1/5/1970; as amended by Ord. 1991-2, 11/4/1991;
by Ord. 1997-2, 1/6/1997; by Ord. 1998-2, 6/1/1998; by Ord. 2005-1,
1/3/2005; and by Ord. 2008-1, 1/15/2008]
The Lancaster County Tax Collection Bureau, also doing business
as the Middletown Area Tax Collection Bureau, is appointed collector
according to the terms of a tax collection agreement as presented
this date or previously executed. The officers of this taxing authority
are authorized to take any actions necessary or appropriate to carry
out the terms of this Part and the tax collection agreement.
[Ord. 1970-1, 1/5/1970; as amended by Ord. 1991-2, 11/4/1991;
by Ord. 1997-2, 1/6/1997; by Ord. 1998-2, 6/1/1998; by Ord. 2005-1,
1/3/2005; and by Ord. 2008-1, 1/15/2008]
The provisions of this Part are severable; and if any of its
provisions are ruled by a court invalid or unconstitutional, such
decision shall not affect or impair any of the remaining provisions
of this Part. It is declared to be the intention of the governing
body that this Part would have been adopted if such invalid or unconstitutional
provision had not been included.
[Ord. 1970-1, 1/5/1970; as amended by Ord. 1991-2, 11/4/1991;
by Ord. 1997-2, 1/6/1997; by Ord. 1998-2, 6/1/1998; by Ord. 2005-1,
1/3/2005; and by Ord. 2008-1, 1/15/2008]
Any prior enactment or part of any prior enactment conflicting
with the provisions of this Part is rescinded insofar as the conflict
exists. So far as they are the same as enactments in force immediately
to the adoption of this Part, the provisions of this Enactment are
intended as a continuation of such prior enactment and not as new
enactment. If this Part is declared invalid, any prior enactment levying
a similar tax shall remain in full force and effect and shall not
be affected in any manner by adoption of this Part. The provisions
of this Part shall not affect any act done or liability incurred,
nor shall they affect any suit or prosecution pending or to be initiated
to enforce any right or penalty or to punish offense under the authority
of any enactment in force prior to the adoption of this Part. Subject
to the foregoing provisions of this section, this Part shall supersede
and repeal on the effective date any enactments levying an occupation
privilege tax in force immediately prior to the effective date.
