This article shall be known and may be cited
as "The Borough of Bridgeport Local Services Tax Ordinance."
The following words and phrases, when used in
the part, shall have the meanings ascribed to them in this section,
except where the context or language clearly indicates or requires
a different meaning:
COLLECTOR
The person, public employee or private agency designated
by the Borough of Bridgeport to collect and administer the tax herein
imposed.
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
Dec. 31, 1965, P.L. 1257, as amended, 53 P.S. § 6913, as
amended.
EMPLOYER
An individual, partnership, association, limited liability
company/corporation, limited liability partnership, 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.
HE, 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 Borough of Bridgeport.
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
Dec. 31, 1965, P.L. 1257, as amended, 53 P.S. § 6913, as
amended.
OCCUPATION
Any 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 Borough of Bridgeport
for which compensation is charged or received, whether by means of
salary, wages, commission or fees for services rendered.
TAX
The local services tax at the rate fixed in §
506-42 of this article.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
[Amended 11-27-2010 by Ord. No. 2012-007, approved 11-27-2012]
For specific revenue purposes, an annual tax
is hereby levied and assessed, commencing January 1, 2013, upon the
privilege of engaging in an occupation with a primary place of employment
within the Borough of Bridgeport during the tax year. Each natural
person who exercises such privilege for any length of time during
any tax year shall pay the tax for that year in the amount of $47
to the Borough of Bridgeport (and $5 to Upper Merton Area School District),
assessed on a pro rata basis, in accordance with the provisions of
this part. This tax may be used solely for the following purposes
as the time may be allocated by the Borough Council of the Borough
of Bridgeport from time to time: 1) emergency services, which shall
include emergency medical services, police services and/or fire services;
2) road construction and/or maintenance; 3) reduction of property
taxes; or 4) property tax relief through implementation of a homestead
and farmstead exclusion in accordance with 53 Pa. C.S.A. Chapter 85,
Subchapter F (relating to homestead property exclusion). The Borough
shall use no less than 25% of the funds derived from the tax for emergency
services. This tax is in addition to all other taxes of any kind or
nature heretofore levied by the Borough of Bridgeport. The tax shall
be no more than $52 on each person for each calendar year, irrespective
of the number of political subdivisions within which a person may
be employed.
Each employer shall prepare and file a return
showing a computation of the tax on forms to be supplied to the employer
by the 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 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 with the Borough of Bridgeport shall
be required to comply with this article and pay the pro rata portion
of the tax due to the Collector on or before the 30th day following
the end of each quarter.
All employers and self-employed individuals
residing or having their places of business outside of the Borough
of Bridgeport but who perform services of any type or kind or engage
in any occupation or profession within the Borough of Bridgeport 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
Borough of Bridgeport. Further, any individual engaged in an occupation
within the Borough of Bridgeport 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 Borough 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 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 refuses or fails 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 occupational privilege tax, plus applicable penalties and interest,
for calendar year 2006 and all prior calendar years, or of an emergency
and municipal services tax for calendar year 2007, as the same existed
prior to this amendment.
The tax imposed by this article shall be effective
on January 1, 2008, and all calendar years thereafter unless repealed
or modified by ordinance of the Borough Council.