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 dearly indicates or requires a different meaning:
DISTRICT
The area within the limits and jurisdiction of the Borough
of Leetsdale, Allegheny County, Pennsylvania.
EMPLOYER
An individual, partnership, association, 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.
FISCAL YEAR
The twelve-month period beginning January 1 and ending December
31.
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 limits of the Borough of Leetsdale.
LOCAL SERVICES TAX OFFICER or OFFICER
The person, public employee or private agency designated
by the Borough of Leetsdale to collect and administer the Local Services
Tax hereby imposed.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the limits of the Borough of Leetsdale, for
which compensation is charged or received by means of salary, wages,
commissions or fees for services rendered.
TAX
The local services tax in the amount of $52 levied by this
article.
The Borough of Leetsdale hereby levies and imposes on each individual
engaged in any occupation within the territorial limits of the Borough
of Leetsdale during this fiscal year, and each fiscal year thereafter,
a local services tax. This tax is in addition to all other taxes of
any kind or nature heretofore levied by the Borough of Leetsdale,
provided that all individuals deriving less than $12,000 per year
from all sources of income shall be exempt from the local services
tax. In addition, disabled veterans and members of the armed forces
reserves on active duty during the tax year shall be exempt from the
local services tax. Uniform exemption forms will be provided by the
Pennsylvania Department of Economic Development and shall be made
available by the Borough of Leetsdale. The local services tax, in
the amount as herein levied, is due in its entirety to the Borough
of Leetsdale and is not subject to sharing with the Quaker Valley
School District.
Beginning with the first day of January, each occupation, as
hereinbefore defined, engaged in within the limits of the Borough
of Leetsdale, shall be subject to the local services tax in the amount
of $52 per annum, said tax to be paid by the individual so engaged.
Each employer within the Borough of Leetsdale, as well as each employer situated outside the Borough of Leetsdale, is hereby charged with the duty of collecting from each of his employees engaged by him, and performing for him within the Borough of Leetsdale, the said tax of $52 per annum and making a return and payment thereof to the Local Services Tax Officer. Further, each employer is hereby authorized to deduct this tax from each employee in his employ, whether the said employee is paid by salary, wages or commission, and whether or not part or all such services are performed within the Borough of Leetsdale. Each employer shall deduct said tax on a pro-rata basis determined by the number of payroll periods established by an employer for a calendar year for each such employee for each period as set forth in §
271-81 herein, unless the tax has previously been withheld from the employee in the fiscal year by the employer or the employee provides verification to the employer that the tax has previously been withheld for a like amount in the fiscal year. In the event the tax has been withheld in an amount less than the rate of tax herein levied, then, in such event, the employer shall deduct an amount equal to the difference between the amount previously withheld in such fiscal year and the tax herein levied by the Borough of Leetsdale.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied by the Tax Officer. It is further
provided that if the employer fails to file said return, and pay said
tax, whether or not he makes collection thereof from the salary, wages
or commissions paid by him to said employee, the employer shall be
responsible for the payment of the tax in full as though the tax had
originally been levied against him. The failure to receive notice
shall not relieve the employer or any person subject to this article
from the withholding or payment of any taxes imposed by the Borough
of Leetsdale, and such employer or taxpayer. as the case may be, shall
be charged with the taxes as though he had received notice.
For each fiscal year, each employer shall use his employment
records, from January 1 to March 31, in conjunction with his employment
records from April 1 to June 30, in conjunction with his employment
records from July 1 to September 30, in conjunction with his employment
records from October 1 to December 31, for determining the number
and names of those employees from whom the said tax shall be deducted
and paid over to the Local Services Tax Officer. Payment of said tax
when applicable by the aggregate earnings of an employee shall be
made by the employer to the Local Services Tax Officer on or before
the last day of April, July, October and January for each year this
tax is in force. Except that where the employer has in his possession
local services taxes in excess of $500, then, in such an event, the
taxes shall be forwarded to the designated officer 30 days after the
end of the month the tax was withheld, and in no event beyond the
designated due dates, whichever first occurs. The Borough of Leetsdale
shall provide a receipt to taxpayers upon request.
Each individual who shall have more than one occupation within
the Borough of Leetsdale shall be subject to the payment of this tax
on his principal occupation, and his principal employer shall deduct
this tax and deliver to him evidence of deduction on a form to be
furnished by the employer and acceptable to the Officer, which form
shall be evidence of deduction having been made and, when presented
to any other employer, shall be authority for such other employer
to not deduct this tax from the employee's wages. However, the
name of such employee shall be included in a quarterly return of the
employer to the Local Services Tax Officer by setting forth the name
and address of such employee and the name, address and account number
of the employer who actually deducted this tax.
All self-employed individuals who perform services of any kind or type or engaged in any occupation or profession within the Borough of Leetsdale shall be required to comply with this article and pay the tax to the Officer, on or before the designated due dates as set forth in §
271-81 herein. The failure to receive notice shall not relieve any person subject to this article from the payment of any taxes imposed by the Borough of Leetsdale, and such taxpayer shall be charged with the taxes as though he had received notice.
All employers and self-employed individuals residing and having
their places of business outside the Borough of Leetsdale, but who
perform services of any type or kind or engage in any occupation or
profession within the Borough of Leetsdale, are by virtue thereof
bound by and subject 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 Leetsdale. Further, any individual
engaged in an occupation within the Borough of Leetsdale, and who
is an employee of a nonresident employer, may, for the purpose of
this article, be considered a self-employed person, and, in the event
this tax is not paid, the Borough of Leetsdale shall have the option
of proceeding against either the employer or employee for the collection
of this tax as hereinafter provided. Each such employer and individual,
as the case may be, shall be subject to the provisions of this article
as it applies to payment, reporting and any other applicable provision
of this article.
Whoever makes false and untrue statements on any return required
by this article or who refuses inspection of the books, records and
accounts in his custody and control setting forth the number of employees
in his employment subject to this tax or whoever fails or refuses
to file any return required by this article shall, upon conviction
before any District Magistrate of the Borough of Leetsdale, be sentenced
to pay a fine of not more than $500 and costs for each offense and,
in default of the payment of said fine and costs, be imprisoned in
the Allegheny County jail for a period not exceeding 30 days for each
offense. 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 has failed or refused to
file a return required by this article.
Provisions of this article shall be severable, and if any of
its provisions shall be held invalid or unconstitutional, the decision
of the court to this effect shall not affect or invalidate any of
the remaining provisions. It is hereby declared to be the legislative
intent of the Council of the Borough of Leetsdale that this article
would have been adopted if such illegal, invalid or unconstitutional
provisions had not been included herein.
The tax herein imposed and the article herein enacted is in
pursuance of authority granted by the provisions of the Local Tax
Enabling Act approved by the General Assembly of the Commonwealth of
Pennsylvania December 31, 1965, as amended.