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 or agency appointed from time to time by the Board
of Supervisors to assess and collect the tax imposed under, and to
administer the provisions of, this article.
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, 2008, and ending
December 31, 2008, and each 12 months thereafter.
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.
LOCAL TAX ENABLING ACT
The Act of December 31, 1965, P.L. 1257, No. 511, as amended
and as may be amended in the future, 53 P.S. § 6901 et seq.
MANAGER
The Manager of the Township of Warwick under whose direction
this tax shall be administered and enforced.
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 the Township for which
compensation is charged or received, whether by means of salary, wages,
commissions or fees for services rendered. An occupation also includes
all earned income and all net profits, as those terms are defined
in the Local Tax Enabling Act, from all sources within the Township.
TAX
The Local Services Tax in the amount of $52 per annum levied
by this article which was previously referred to in this article as
an "occupational privilege tax" and as an "emergency and municipal
services tax."
Beginning January 1, 2008, the Township of Warwick
hereby levies and imposes on each occupation engaged in by individuals
within its corporate limits during the fiscal year of 2008 and each
year fiscal year thereafter a local services tax in the amount of
$52 per annum, said tax to be paid by the individuals so engaged;
provided, however, that all persons deriving less than $12,000 per
year from such occupation, and all other persons whom the Local Tax
Enabling Act exempts or shall in the future exempt from paying a local
services tax shall be exempt from paying the Warwick Township local
services tax. This tax is in addition to all other taxes of any kind
or nature heretofore levied by the Township, and this tax shall continue
in force on a calendar-year basis, without annual reenactment, unless
the rate of the tax is subsequently changed or this article is repealed.
An individual may obtain a prospective exemption by filing an exemption
certificate on a form provided by the Collector with the Collector
and the individual's employer.
Each employer who engages in business within
the Township is hereby charged with the duty of collecting from each
of his employees engaged by hint and performing for him within the
Township the said tax of $52 per annum and making a return and payment
thereof to the Collector. Notwithstanding the foregoing, no employer
shall have an obligation to collect the local services tax from an
employee who presents such employer with an exemption certificate
meeting all requirements of the Local Tax Enabling Act unless such
person who has presented the exemption certificate earns in excess
of $12,000 in a calendar year. If a person who claimed an exemption
for a given calendar year from the local services tax becomes subject
to the local services tax for such calendar year, the employer shall
withhold the tax in accordance with the requirements of the Local
Tax Enabling Act. If a person who is subject to the local services
tax ceases employment, such person shall make payment to the Township
of the portion of the local services tax which the employer did not
withhold within 30 days after such person ceases to be employed by
such employer.
Each individual who shall have more than one
occupation shall be subject to the payment of the local services tax
in accordance with the provisions of the Local Tax Enabling Act governing
payment of taxes by a person who has more than one employer.
All self-employed individuals who perform services
of any type or kind or engage in any occupation or profession within
the Township shall be required to comply with this article on April
30 of the fiscal year or as soon thereafter as he engages in an occupation
and earns $12,000.
The Township shall use all revenue generated
by the local services tax for purposes authorized in the Local Tax
Enabling Act.
Any person who makes any false or untrue statement
on any return required by this article, or who refuses inspection
of his books, records or accounts in his custody and control setting
forth the number of employees subject to this tax who are in his employment,
or whoever fails or refuses to file any return required by this article
or whoever fails to pay local services taxes payable by such person
commits a violation of this article. If the Board of Supervisors or
the Collector determines that a person has committed or permitted
the commission of a violation of this article, the Township may institute
summary criminal proceedings and/or may seek equitable relief. In
the event summary criminal proceedings are instituted, the fine for
the first offense shall be not less than $100 and not more than $600.
The fine for a second offense shall not be less than $300 and not
more than $600. The fine for a third or greater offense shall not
be less than $500 and not more than $600. Each day or portion thereof
in which a violation exists shall be considered a separate violation
of this article. Each section of this article which is violated shall
be considered a separate violation. The amount of any fine imposed
by a district justice or a court shall be in addition to any other
fine which may be imposed under any other provisions of the Code of
Ordinances of the Township or under any statute. In default of payment
of any fine, such person shall be liable to imprisonment for not more
than 30 days. The action to enforce the Article may be instituted
against any person in charge of the business of any employer who shall
have failed or refused to file a return required by this article.