The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context or language clearly indicates or requires a different
meaning:
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Compensation as this term is defined in § 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
Dec. 31, 1965, P.L. 1257, § 13, as amended, 53 P.S. § 6913,
as amended.
EMPLOYER
An individual, partnership, association, limited-liability
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, firm or corporation engaged in any occupation,
trade, business or profession within the limits of Concord Township.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as this term is defined in § 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
Dec. 31, 1965, P.L. 1257, as amended, § 13, 53 P.S. § 6913,
as amended.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, earned on
or performed within the corporate limits of Concord Township for which
compensation is charged or received; whether by means of salary, wages,
commission or fees for services rendered.
POLITICAL SUBDIVISION
The area within the corporate limits of Concord Township;
a Second Class Township organized under the laws of the Commonwealth
of Pennsylvania.
TAX
The local services tax at the rate fixed in §
170-9 of this article.
TAX COLLECTOR
The person, public employee or private agency designated
by Concord Township to collect and administer the tax herein imposed.
TAX YEAR
The period from January 1 until December 31, in any year;
a calendar year.
For specific revenue purposes, an annual tax is hereby levied
and assessed, commencing January 1, 2010, upon the privilege of engaging
in an occupation with a primary place of employment within Concord
Township during the tax year. Each individual who exercises such privilege
for any length of time during any tax year shall pay the tax for that
year in the amount of $52, assessed on a pro rata basis, in accordance
with the provisions of this article. This tax may be used solely for
the following purposes as the same may be allocated by the Board of
Supervisors from time to time: emergency services, which shall include
emergency medical services, police services and/or fire services;
road construction and/or maintenance; reduction of property taxes;
or property tax relief through implementation of a homestead and farmstead
exclusion in accordance with 53 Pa. C.S.A. Ch. 85, Subch. F (relating
to homestead property exclusion). Concord Township shall use no less
than 25% of the funds derived from the tax for emergency services.
This tax is an addition to all other taxes of any kind or nature heretofore
levied by Concord Township. 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 Tax 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 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 Tax 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 within Concord Township shall be required to comply
with this article and pay the pro rata portion of the tax due to the
Tax 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 Concord Township but who perform
services of any type or kind or engage in any occupation or profession
within Concord Township, 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 Concord Township. Further, any individual engaged
in an occupation within Concord Township 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, Concord Township
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 fails or refuses 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.