[1]
Editor's Note: This ordinance provided an
effective date of 1-1-2008.
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:
The person appointed by the Township of Limerick to collect
the local services tax herein levied.
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.
Indicates the singular and plural number, as well as male,
female and neuter gender.
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Township of Limerick.
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.
The exercising or carrying on, by any means or manner, of
any occupation whatsoever as hereinabove defined.
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.
The area within 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.
A.
Said tax shall be paid to the Collector and shall
be due and payable in accordance with the following schedule:
|
Taxes Due and Withheld
|
Reports Due and Payable
| |
|---|---|---|
|
January 1 to March 31
|
April 30
| |
|
April 1 to June 30
|
July 31
| |
|
July 1 to September 30
|
October 31
| |
|
October 1 to December 31
|
January 31
|
A.
Each employer within the Township of Limerick is hereby
charged with the duty of collecting and paying over to the Collector,
from each employee engaged in his services, said tax of $52 per year
upon each individual employed by said employer who performs services
on behalf of said employer within the geographical limits of the Township
of Limerick or who is engaged in an occupation, as hereinbefore defined,
for the benefit of said employer or in the service of the employer
within the geographical limits of the Township of Limerick.
B.
Each employee subject to the tax shall be assessed
a pro rata share of the tax for each payroll period in which the employee
is engaged in Limerick Township. The pro rata share of the tax assessed
on an employee for a payroll period shall be determined by dividing
the rate of the tax of $52 by the number of payroll periods established
by the employer for a calendar year. Each employer is hereby authorized
to deduct this tax from each employee who has not otherwise claimed
an exemption from paying the tax, whether said employee is paid by
salary, wages or commission.
C.
Each employer shall make a return in payment of said
tax and is authorized to deduct said local services tax, at rates
hereby imposed, from each employee in his service, whether said employee
is paid by salary, wages or commission. Each employer within the Township
of Limerick shall prepare and file a return showing a computation
of the tax on a form to be obtained by him from the Tax Collector.
It is further provided that if the employer fails to file said return
and pay said tax but makes collection thereof from the salaries, wages
or commissions paid by him to said employee, the employer shall be
responsible for the payment of the tax in full without any deductions
or commissions, as though the tax had originally been levied against
him.
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.
A.
It shall be the duty of the Collector to collect and
receive the taxes, fines or penalties imposed by this article. It
shall also be his duty to keep a record showing the amount received
by him from each self-employed person paying the tax and the date
of such receipt, and it further shall be his duty to keep a record
showing the amount received by him from any employer paying the tax
on behalf of his employees by the deduction made by such employer
from the salaries, wages, commissions or other forms of compensation.
B.
The Collector is hereby charged with the administration
and enforcement of the provisions of this article and is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article, including a provision for the examination of the
payroll records of any employer within the Township of Limerick and
further for the reexamination and correction of any returns made in
compliance with this article and any payment alleged or found to be
incorrect or as to which overpayment is claimed or found to have occurred.
Any person aggrieved by any decision of the Collector shall have the
right to appeal as in other cases provided.
C.
The Collector is hereby authorized to examine the
books and payroll of any employer in order to verify the accuracy
of any return made by any employer on behalf of his employees or,
if no return was made, to ascertain the local services tax due. Each
employer in the Township of Limerick is hereby directed and required
to give to the Collector the means, facilities and opportunities for
such examinations and investigations as are hereby authorized.
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,[1] 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.
[1]
Editor's Note: See the Local Tax Enabling
Act, 53 P.S. § 6924.101 et seq.
A.
In the event that any tax under this article remains due and unpaid for 60 days after the due dates set forth in § 160-18A, the Collector may sue for the recovery of any such tax due and unpaid under this article, together with interest and penalty.
B.
If, for any reason, the tax is not paid when due, interest at the rate of 6% on the amount of said tax shall be calculated, beginning 30 days after the due dates above set forth, together with the penalty set forth in § 160-18B. Where suit is brought for the recovery of any local services tax, the individual liable therefor shall, in addition, be responsible and liable for the cost of collection and the interest and penalties therein imposed.
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.
A.
Nothing contained in this article shall be construed
to empower the Township of Limerick to levy and collect the tax hereby
imposed on any occupation not within the taxing power of the Township
of Limerick under the Constitution of the United States and the laws
of the Commonwealth of Pennsylvania.
B.
If the tax hereby imposed under the provisions of
this article shall be declared by any court of competent jurisdiction
to be in violation of the Constitution of the United States or the
laws of the Commonwealth of Pennsylvania as to any individual, the
decision of the court shall not affect or impair the right to impose
or collect said tax or the validity of the tax so imposed on other
persons or individuals as herein provided.
