This article shall be known and may be cited
as the "Local Services Tax (LST)."
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
unless the context clearly indicates a different meaning:
COLLECTOR
The person appointed by the Township of Limerick to collect
the local services tax herein levied.
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.
HE, HIS or HIM
Indicates the singular and plural number, as well as male,
female and neuter gender.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Township of Limerick.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or otherwise, carried
on or performed within the corporate limits of the Township of Limerick,
for which compensation is charged or received, whether by means of
salaries, wages, commissions or fees for services rendered.
PRIVILEGE
The exercising or carrying on, by any means or manner, of
any occupation whatsoever as hereinabove defined.
TAX
Local services tax in the amount of $52, levied on each engagement
in any occupation, as heretofore defined, with the corporate limits
of the Township of Limerick.
Effective January 2, 1976, and continuing thereafter
annually on a calendar-year basis, the Township of Limerick hereby
imposes on each individual engaged in an occupation within the corporate
limits of the Township of Limerick, for the privilege of engaging
in such occupation, an annual local services tax in the manner and
at the rate hereinafter set forth.
Beginning on the second day of January 1976, each engagement in an occupation subject to this tax, as set forth in §
160-15 hereof, shall be subject to the payment of a local services tax of $52, to be paid by each individual exercising the privilege of engaging in such occupation, as hereinbefore defined, within the corporate limits of the Township of Limerick.
The situs of the local services tax shall be
the place of employment, but in the event a person is engaged in more
than one occupation or an occupation which requires the individual
to work in more than one political subdivision during the calendar
year, the priority of claim to collect such local services tax shall
be in the following order: first, the political subdivision in which
a person maintains his principal office or is principally employed;
second, the political subdivision in which the person resides and
works, if such a tax is levied by that political subdivision; third,
the political subdivision in which a person is employed and which
imposes the tax nearest in miles to the person's home. The place of
employment shall be determined as of the day the taxpayer first becomes
subject to the tax during each payroll period. In the case of a dispute,
the taxes imposed by this article shall apply unless the individual
produces a tax receipt of another taxing authority for the same calendar
year declaring that the taxpayer has made prior payment.
Each employer in the Township of Limerick shall use his employment records as of January 2, 1976, and January 1 of each calendar year thereafter in determining the number of employees from whom said local services tax shall be deducted and paid over to the Tax Collector. Each employer who engages the services of an individual in an occupation to be performed in the Township of Limerick on or after January 2, 1976, and January 1 of each calendar year thereafter shall require said employee to furnish him a certificate of payment from the Tax Collector showing that the local services tax has theretofore been paid. In the event that such employee has not previously paid his local services tax, the employer shall withhold the local services tax on a payroll period basis for those payroll periods in which the taxpayer is employed and remit the same to the Tax Collector on or before the due dates listed in §
160-18A.
Each self-employed individual in the Township of Limerick who performs any services of any kind or any type within the corporate limits of the Township of Limerick, whether the same be regarded either as a professional or as a business, shall be required to pay local services tax of $52 for himself. This tax shall be prorated and paid on a quarterly basis, as if his payroll period is a calendar year, and shall be paid 30 days after the end of the calendar quarter. He shall be further required to deduct and pay over, in the manner hereinbefore set forth in §
160-19, a local services tax of $52 for every individual in his employ who is engaged in the performance of any occupation or profession for him within the Township of Limerick. Any individual engaged in any occupation within the Township of Limerick who is the employee of another and who is subject to this tax, as hereinbefore defined, shall be liable for the payment of the local services tax of $52 for himself and shall be treated and regarded as a self-employed individual if the location of the business of his employer is beyond the corporate limits of the Township of Limerick and shall be required to furnish to the Collector a list of all individuals employed by him who exercise the privilege of engaging in any occupation of any type or character within the corporate limits of the Township of Limerick during the fiscal year.
Where a person is engaged in domestic services
for others and has more than one employer in the performance of such
services, the employer by whom such domestic is employed on January
2, 1976, and January 1 for each calendar year thereafter shall be
responsible for the collection and payment of the annual local services
tax for such domestic to the Collector, and, in the event that the
domestic is not employed by any person on January 2, 1976, and January
1 for each calendar year thereafter, said responsibility for deduction
and payment over to the Township of Limerick of the local services
tax shall rest upon the employer of the domestic on the next succeeding
date following January 2, 1976, and January 1 for each calendar year
thereafter, and said employer shall furnish to said domestic employee
a certificate of payment of said local services tax, to be exhibited
to all other employers of said domestic, and the production of said
certificate to such other employers shall excuse them from the deduction
of any further local services tax from said domestic employee for
the year.
The tax imposed by this article shall be in
addition to all other taxes of any kind or nature heretofore or hereafter
levied by the Township of Limerick.
In the event that any person subject to the
payment of this tax is employed in more than one political subdivision
during the year which levies an local services tax, the priority of
claim to collect such local services tax shall, in accordance with
Act No. 511, be in the following order:
A. First, the political subdivision in which the person
maintains his principal office or is principally employed.
B. Second, the political subdivision in which the person
resides and works, if such tax is levied by that political subdivision.
C. Third, the political subdivision in which a person
is employed and which imposed the tax nearest in miles to the person's
home. The place of employment shall be determined as of the date the
taxpayer first becomes subject to the tax during the calendar year.
Whoever makes any false or untrue statement
on any return required by this article or whoever refuses inspection
of his books, records or accounts in his custody or control in order
to determine the number of employees subject to the local services
tax who are in his employment or whoever fails and refuses to file
any return required by this article shall, upon conviction in a summary
proceeding, be sentenced to pay a fine of not more than $600 plus
costs of prosecution for each offense and, in default of payment of
said fine, to be imprisoned for a period not exceeding 30 days for
each offense.
The Tax Collector shall have the power, in case
of the neglect or refusal of any person, copartnership, association
or corporation to make payment of the amount of the tax due by him,
after 60 days from the date of the tax notice, to levy the amount
of said tax, any penalty due thereon and costs, not exceeding costs
and charges allowed constables for similar services, by distress and
sale of the goods and chattels of such delinquent, wherever situate
or found, upon giving at least 10 days' public notice of such sale
by posting 10 written or printed notices and by one advertisement
in a newspaper of general circulation published in the county. The
Tax Collector shall have all powers regarding the collection of delinquent
local services taxes as are set forth in the Local Tax Enabling Act.
This article is enacted under the authority
of the Act of December 31, 1965, effective January 1, 1966, being
Act No. 511, known as the "Local Tax Enabling Act of 1965."