This article shall be known as the "Abbottstown
Borough Local Services Tax Ordinance."
For purposes of this article, the following
definitions shall apply:
ACT
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., as amended by Act 7 of 2007.
BOROUGH
Abbottstown Borough, Adams County, Pennsylvania.
COLLECTION AGENT
The person or entity appointed or designated by the Borough
to collect the local services tax pursuant to this article.
COMBINED RATE
The aggregate annual rate of the local services tax levied
by both the Borough and Conewago Valley School District.
DCED
The Pennsylvania Department of Community and Economic Development.
EARNED INCOME
This term shall have the same meaning as is given in Division
I of Section 13 of the Act.
EMPLOYEE
Any person who, as a result of his or her employment occupation,
is subject to this tax, or to an exemption.
NET PROFITS
This term shall have the same meaning as is given in Division
I of Section 13 of the Act.
PERSON
Any employee or other person who is subject to, or exempt
from, the tax imposed by this article.
PLACE OF EMPLOYMENT
The place in which the person maintains his or her principal
office or is principally employed, as determined pursuant to the Local
Tax Enabling Act, 53 P.S. § 6924.101 et seq., which shall
be determined as of the day the taxpayer first becomes subject to
the tax during any calendar year.
TAX
The local services tax adopted and levied by this article.
TAXPAYER
Any person who is subject to the tax imposed by this article.
The Borough Council of Abbottstown Borough hereby
enacts and levies the tax in the amount of $47 per year on each person
whose place of employment is within the Borough.
This tax shall be imposed on a calendar year
basis.
In the event that any person is engaged in more
than one occupation, that is, concurrent employment, or in an occupation
which requires him or her to work in more than one political subdivision
during the calendar year, then the priority of claims to collect this
tax shall be in the following order: First, the political subdivision
in which the person maintains his or her principal office or is principally
employed; second, the political subdivision in which the person resides
and works, if such tax is levied by that political subdivision; and
third, the political subdivision in which the person is employed and
which imposes the tax nearest in miles to the person's home.
It shall be the duty of every employer within
the Borough, or every employer of a person whose place of employment
as defined in this article is the Borough, to collect this tax from
and on behalf of each such person whose place of employment is the
Borough from the employee in a manner set forth in Section 2(f)(9)(i)
of the Act, which is by a pro rata share of the tax for each payroll
period in which the employee is engaging in an occupation. The pro
rata share of the tax assessed on a person shall be determined by
dividing the combined rate of the tax levied for the calendar year
by the number of payroll periods established by the employer for the
calendar year, or, in the case of a person who becomes employed after
the beginning of the calendar year, by the number of payroll periods
remaining in the calendar year. In the event that the employment of
a person is subsequently severed, the person shall be liable for any
outstanding balance of the tax due to the Borough for that calendar
year, which the Borough may collect as permitted by law.
The Borough hereby designates the York Adams
Tax Bureau (YATB) as its collection agent for this tax. YATB's current
mailing address is: 1415 North Duke Street, P.O. Box 15627, York,
PA 17405-0156. This section may be amended from time to time by resolution.
The Borough Council shall, in their sole discretion,
determine the use of the revenues generated by this tax, except that
the use shall be limited to one or more of the following purposes
and amounts:
A. Emergency services, which shall include emergency
medical, police and/or fire services; provided that at least 25% of
the funds derived from the tax shall be used for this purpose.
B. Road construction and/or maintenance.
C. Reduction in property taxes.
D. Property tax relief in the event that the Borough implements a homestead and farmstead exclusion in accordance with 53 Pa. S.S. Chapter
85 subchapter F (relating to homestead property exclusion), and Section 22.6 of the Act.
E. Any other uses permitted by law.
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.