This Article
III shall be known and may be cited as "The Upper Merion Township Local Services Tax Ordinance."
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:
COLLECTOR
The person, public employee, designated Township office or
private agency designated by Upper Merion Township to collect and
administer the tax herein imposed.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Compensation as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 31, 1965, P.L. 1257, 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, male or female, engaged in any occupation, trade
or profession within the corporate limits of Upper Merion Township.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6913,
as amended.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the corporate limits of Upper Merion Township
for which compensation is charged or received, whether by means of
salary, wages, commission or fees for services rendered.
TAX
The local services tax at the rate fixed in §
149-21 of this article.
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, 2008, upon the privilege of engaging
in an occupation with a primary place of employment within Upper Merion
Township during the tax year. Each natural person 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 time may be allocated
by the Board of Supervisors of Upper Merion Township from time to
time: 1) emergency services, which shall include emergency medical
services, police services and/or fire services; 2) road construction
and/or maintenance; 3) reduction of property taxes; or 4) property
tax relief through implementation of a homestead and farmstead exclusion
in accordance with 53 Pa.C.S.A. Chapter 85, Subchapter F (relating
to homestead property exclusion). The Township shall use no less than
25% of the funds derived from the tax for emergency services. This
tax is in addition to all other taxes of any kind or nature heretofore
levied by Upper Merion 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 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 or her 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 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 with Upper Merion Township shall be required to
comply with this article and pay the pro rata portion of the tax due
to the 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 Upper Merion Township but who
perform services of any type or kind or engage in any occupation or
profession within Upper Merion 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 Upper Merion Township.
Further, any individual engaged in an occupation within Upper Merion
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, the 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; 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 refuses or fails 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.