This article shall be known as the "Local Services Tax" of the Township
of Doylestown, Bucks County, Pennsylvania, hereinafter referred to as "the
Township."
This article is enacted and adopted under and by virtue of the authority
of the Act of December 31, 1966, P.L. 1257, effective January 1, 1967, the
Local Tax Enabling Act, and all other provisions or sections thereof (53 P.S.
§ 6901 et seq.), supplements and amendments, including the amendments
effectuated by the adoption of Act 7 of 2007, which are incorporated by reference.
As used in this article, the following terms shall have the meanings
indicated, unless a different meaning clearly appears from the text:
COMPENSATION
Salaries, wages, commissions, tips, bonuses, fees, gross receipts
or other earned income.
EMPLOYER
Any person, partnership, limited partnership, unincorporated association,
institution, trust, corporation, governmental agency, or any other body engaged
in business situate in the Township of Doylestown 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, including services, domestic or otherwise, for which monetary compensation
is received or charged.
TAXPAYER
Any natural person liable for the tax levied by this article.
Every taxpayer who is self-employed or whose tax for any other reason is not collected under §
158-35 of this article shall file a return on a form prescribed by the Tax Collector and shall pay the tax directly to said Tax Collector. Each such taxpayer who first becomes subject to the tax after the effective date of this article shall file the return and pay the tax on or before April 30 of the current tax year, and each such taxpayer who first becomes subject to the tax after March 31 of the current tax year shall file the return and pay the tax on or before July 31 or October 31 of the current tax year, or January 31 of the following year, whichever of such payment dates first occurs at least 30 days after the taxpayer becomes subject to the tax.
Both resident and nonresident taxpayers shall be obligated to pay the
tax, except, however, the person shall not be required to pay the tax in more
than one jurisdiction per payroll period. If an individual works in more than
one taxing area, the tax shall be due in the area of residence if employed
there or, in the absence of that criteria, the taxing authority closest to
the place of residence.
The Tax Collector shall collect and receive the taxes, interests, fines
and penalties imposed by this article and shall maintain 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 the article. The Tax Collector and agents designated
by him/her may examine the records of any employer and/or supposed employer
or of any 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 Tax Collector and any agent designated by him all
means, facilities and opportunity for the examinations hereby authorized.
Upon request, the Tax Collector shall provide a receipt of payment to the
taxpayer. The Central Bucks School District, which shares, in part, the tax
as referenced herein, shall utilize the Township's Tax Collector for its portion
of the tax. The Tax Collector shall remit taxes to the Central Bucks School
District as collected.
The Tax 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 taxes and an additional penalty of 1/2 of 1% of the
amount of the 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 Tax
Collector may accept payment under protest 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,
together with interest at 6% per annum. Any action instituted for such judicial
determination shall be instituted within two years of the last day of the
period for which the tax is disputed or claim made. All refunds shall be made
in conformity with the procedure prescribed by the Board of Supervisors.
An employer or taxpayer who makes a false or untrue statement on any
return required by this article, who refuses inspection of his records in
his custody and control setting forth his employees subject to this tax, who
fails or refuses to file a return required by this article or who violates
any other provisions of this article shall, upon conviction thereof, be sentenced
to pay a fine of not more than $600, and, in default of payment, to imprisonment
for a term not to exceed 30 days.