This article shall be known and may be cited
as the "Local Services Tax Ordinance."
As used in this article, 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 or situated in the Township
employing one or more employees engaged in any occupation, other than
household employees.
OCCUPATION
Includes any livelihood, job, trade, profession, business
or enterprise of any kind, including services, household or other,
for which any compensation is received.
TAX
The tax imposed by this article.
TAXPAYER
Any natural person liable for the tax levied by this article.
For general revenue purposes, a tax under the
Act of December 31, 1965, P.L. 1257, as amended, known as the "Local Tax Enabling Act," is
hereby levied upon the privilege of engaging in an occupation within
the Township from the effective date hereof, for the calendar year
2008 and thereafter in each following calendar year. 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
article; provided, however, that the tax hereby levied shall not be
imposed upon any natural person whose total compensation during the
tax year is less than $12,000 or less.
Every taxpayer who is self-employed or whose tax for any other reason is not collected under §
274-75 of this article shall file a return on a form prescribed by the local services tax collector and shall pay the tax to the local services tax collector. The tax shall be paid on a quarterly basis.
Both resident and nonresident taxpayers shall,
by virtue of engaging in an occupation within the Township, be subject
to the tax and the provisions of this article.
The Local Services Tax Collector, on behalf
of the Township, shall collect and receive the taxes, interest, fines
and penalties imposed by this article and shall maintain records showing
the amounts received and the dates such amounts were received. The
Local Services 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 article,
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
Local Services Tax Collector and agents designated by him may examine
the records of any employer or supposed employer or of any taxpayer
or supposed 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 Local Services Tax Collector
and any agent designated by him all means, facilities and opportunity
for the examinations hereby authorized.
The Local Services 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 tax and an additional penalty of 1/2 of 1% of the amount
of 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 Local Services 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 Local Services Tax Collector, the Local Services Tax Collector
shall refund the amount of the overpayment to the person who paid
under protest.
[Amended 6-12-2000 by Ord. No. 2000-10]
Whoever makes any false or untrue statement
on any record required by this article or who refuses inspection of
his books, records or accounts in his custody and control, setting
forth the number of employees subject to this tax who are in his employment,
or whoever fails or refuses to file any return by this article or
who fails to collect or withhold or, having collected and withheld,
fails to pay the tax due, shall, upon conviction thereof, be punishable
by a fine of not more than $1,000, plus costs of prosecution, and
in default of payment of such fine and costs by imprisonment for not
more than 30 days. It is further provided that the action to enforce
the fine and penalty herein provided may be instituted against any
person in charge of the business of any employer who violates the
requirements set forth above.
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 of this article or the application of any provision
to any circumstances to be illegal or unconstitutional, the other
provisions of this article or the application of such provision to
other circumstances shall remain in full force and effect. The intention
of the Board of Commissioners is that the provisions of this article
shall be severable and that this article would have been adopted if
any such illegal or unconstitutional provisions had not been included.
This article shall become effective 30 days
after its enactment and shall remain in full force and effect thereafter,
from year to year, on a calendar-year basis, without annual reenactment.