[Adopted 11-12-2007 by Ord. No. 200[1]]
[1]
Editor's Note: This ordinance amended and
restated former Art. III, Emergency and Municipal Services Tax, adopted
12-30-2005 by Ord. No. 192.
This article shall be known and may be cited
as the "West Lampeter Township Local Services Tax Ordinance." This
article is enacted under the authority of the Local Tax Enabling Act,
53 P.S. § 6901 et seq., and continues and redesignates the
emergency and municipal services tax pursuant to Act 7 of 2007.
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.
The Board of Supervisors of West Lampeter Township, Lancaster
County, Pennsylvania, its governing body.
The person or agency appointed from time to time by the West
Lampeter Township Board of Supervisors to assess and collect the tax
imposed under, and to administer the provisions of, this article.
Salaries, wages, commissions, tips, bonuses, fees, or any
other payment or income.
Earned income as defined in the LTEA.
January 1, 2008.
An individual paid compensation by an employer to perform
work or services of any kind.
Any individual, partnership, limited partnership, unincorporated
association, institution, trust, corporation, government agency, or
other entity engaged in business or operating within the Township,
employing one or more individuals engaged in any occupation, other
than domestic servants.
Indicate 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 West
Lampeter.
Local Tax Enabling Act, 53 P.S. § 6901 et seq.,
as amended.
Net profits as defined in the LTEA.
Any trade, livelihood, job, 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 paid or received whether by means of salary,
wages, commissions or fees for services rendered. A person may have
more than one occupation.
Regulations duly adopted by the collector for administration
of the tax. To the extent allowed by law, including but not limited
to 1 Pa.C.S.A. § 1937, the Board of Supervisors intends
to incorporate future amendments to the regulations. If a court prohibits
such construction, the Board of Supervisors intends to incorporate
the regulations as they exist on the date of enactment of this article.
A copy of the regulations currently in force shall be available for
public inspection.
The Lampeter-Strasburg School District.
The local services tax in the amount of $52 per annum levied
by this article.
A form prescribed by the collector for reporting the amount
of any tax deducted from an employee or otherwise owed under this
article.
The period from January 1 to December 31.
Any individual on whom the tax is imposed.
The area within the corporate limits of the Township of West
Lampeter, Lancaster County, Pennsylvania.
A.Â
The Township hereby imposes a local services tax of
$52 on each individual who engages in an occupation within the boundaries
of the Township. The local services tax is imposed for the tax year
starting on the effective date and ending on the next December 31.
The local services tax is imposed for each tax year thereafter without
annual reenactment, until this article is repealed or amended.
B.Â
The local services tax is based on an individual engaging
in an occupation within the Township at any time during the tax year.
C.Â
All provisions of the LTEA imposing requirements applicable
to a local services tax are incorporated into this article. All provisions
of the regulations are incorporated into this article. If there is
any discrepancy between the regulations and the LTEA, the provisions
of the LTEA shall control.
D.Â
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. The tax is imposed, and proceeds of the tax shall be
used in accordance with all applicable requirements of the LTEA.
A.Â
An individual whose total earned income and net profits
from all sources within the Township in any tax year is less than
$12,000 is exempt from the tax for the tax year.
B.Â
Individuals may also be exempt for other reasons,
including disability resulting from serving in the armed forces, active
duty as a member of a reserve component of the armed forces, and other
reasons as set forth in the regulations or the LTEA.
C.Â
An individual may obtain exemption prospectively by
filing a local services tax exemption certificate on a form provided
by the collector in accordance with the regulations. The exemption
certificate shall be filed with the collector, and if the individual
is an employee also with the individual's employer.
D.Â
If an individual pays the tax and at the end of any
tax year has total income during the tax year that is less than the
income exemption amount, or otherwise qualifies for an exemption,
the Township will on request after the end of tax year refund to the
taxpayer the tax paid for the tax year.
Rules applicable to individuals who engage in
an occupation in multiple jurisdictions are as set forth in the regulations.
A.Â
Every employer not registered under the provisions
of an enactment of the Township imposing a tax on earned income and
net profits shall, within 30 days after the effective date of this
article, or within 30 days after first becoming an employer, register
with the collector the employer's name, address and any other information
required by the collector on an employer registration form prescribed
by the collector.
B.Â
Every employer is required to deduct the tax as set
forth in the regulations from any compensation payable to any employee
on whom the tax is imposed, unless the employee has filed a local
services tax exemption certificate in accordance with the regulations.
As set forth in the regulations, the full amount of the tax shall
be deducted in lump sum if the combined municipal and school district
tax rate is $10 or less. As set forth in the regulations, the tax
shall be deducted pro rata on a per-payroll basis if the combined
municipal and school district tax rate exceeds $10.
C.Â
If an employee has filed a local services tax exemption
certificate and it is determined as set forth in the regulations that
the employee is not eligible for exemption or no longer eligible for
exemption, the employer shall start or restart withholding as set
forth in the regulations.
D.Â
As to each taxpayer employed at any time after the
effective date and on or before March 31, every employer shall deduct
the tax from compensation payable to the taxpayer as set forth in
the regulations, and shall file a tax return and pay to the collector
on or before April 30 the amount of tax deducted on or before March
31. As to each taxpayer for whom the full amount of the tax has not
previously been deducted or paid directly by the taxpayer to the collector,
who is employed at any time in any of the three-month periods ending
June 30, September 30, and December 31, every employer shall deduct
the tax from compensation payable to the taxpayer as set forth in
the regulations, and shall file a tax return and pay to the collector
on or before the following July 31, October 31, and January 31, the
amount of tax deducted on or before June 30, September 30, and December
31, respectively. Every employer shall follow this same procedure
in every tax year.
E.Â
If a taxpayer is employed by more than one employer
within the Township, the taxpayer's principal employer shall deduct
the tax and deliver to the employee evidence of the deduction on a
form provided by the collector.
An employer shall not deduct the tax from compensation
of an employee who presents evidence on a form provided by the collector
of prior deduction by an employer within the Township, or who provides
evidence on a form provided by the collector of prior payment of the
tax directly to the collector or of prior payment during the same
tax year of $52 as a tax imposed under the enabling act on an individual
based on engaging in an occupation in Pennsylvania.
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F.Â
Any employer who discontinues business or ceases operation
shall, within 15 days after discontinuing business or ceasing operations,
file a tax return and pay to the collector the full amount of the
tax deducted from employees prior to ceasing operations.
G.Â
Tax amounts deducted from wages by an employer shall
at all times be the property of the Township, and shall constitute
a trust fund held by the employer until remitted to the collector;
and deduction of tax from wages shall, as between the employee and
the Township, constitute payment of the tax by the employee, regardless
of any insolvency or failure to remit by the employer.
H.Â
Any employer who fails to deduct the tax or who fails
to pay the tax to the collector shall be liable for the tax and applicable
penalties in full as though the tax had originally been imposed against
such employer. If the employer is a partnership, the partners thereof,
and if the employer is a corporation or limited liability company,
all officers thereof, shall have the same liability as the employer.
Every individual who is self-employed, or whose tax for any other reason is not deducted by an employer under § 246-30, shall file a tax return and pay the tax directly to the collector. Every such individual engaged in an occupation within the Township at any time after the effective date of this article and on or before March 31, shall file a tax return and pay the full amount of the tax to the collector on or before April 30. Every such individual who has not previously paid the full amount of the tax, who engages in an occupation within the Township at any time in any of the three-month periods ending June 30, September 30, and December 31, shall file a tax return and pay the full amount of the tax to the collector on of before the following July 31, October 31, and January 31, respectively. Every individual who is self-employed, or whose tax for any other reason is not deducted by an employer under § 246-30 shall follow this same procedure in every tax year.
By virtue of engaging in an occupation within
the Township, both resident and nonresident individuals are subject
to the tax.
A.Â
The collector shall collect the tax, fines and penalties
imposed by this article, and shall keep records of collection.
B.Â
The collector may examine the books, papers, and records
of any individual or employer in order to verify compliance with this
article. Every individual the collector believes might be subject
to the tax and every employer or person the collector believes might
be an employer shall on request meet with and show to the collector
all books, papers, and records requested by the collector. Every employer
or person the collector believes might be an employer shall also provide
access to the employer's books, papers, and records at the employer's
place of business and provide a place for the collector's review of
such books, papers, and records. For purposes of this enactment, records
shall include records in any form, including computer and other electronic
records.
C.Â
The collector may file suit in its name or in the
name of the Township for recovery of any amount owed to the Township.
D.Â
Except as limited by any applicable law, the collector
shall have all of the powers that the Township has or that the law
prescribes for tax collectors relating to administration and enforcement
of this article.
E.Â
The collector may promulgate and enforce regulations
relating to administration and enforcement of this article.
A.Â
In the event that any tax under this article remains
due or unpaid, a penalty of 5% of the amount unpaid for each month
or a fraction of a month during which the amount remains unpaid shall
be imposed.
B.Â
Any individual or entity who or which fails or refuses
to pay the tax or other amounts owed or to pay the tax deducted from
employees shall, in addition to paying the amount owed, pay reasonable
costs incurred, as set forth in the regulations, by the Township,
collector, or any other person or entity appointed to collect the
amount, to provide notices of delinquency or to implement similar
procedures to collect delinquent taxes.
C.Â
If legal proceedings are commenced for failure to
pay any amount owed, the person or entity liable therefor shall, in
addition to the amount owed, pay to the Township, collector, or any
other person or entity appointed to collect the tax the costs of collection,
including reasonable attorney's fees.
D.Â
The failure of any person or entity to receive or
procure forms required for making a required filing or return shall
not excuse making such a filing or return.
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
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 magisterial district judge 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.
A.Â
Nothing contained in this article shall be construed
to empower the Township to levy and collect the tax hereby imposed
on any occupation not within the taxing power of the Township under
the Constitution of the United States and the laws of the Commonwealth
of Pennsylvania.
B.Â
If the tax hereby imposed under the provisions of
this article shall be held to be in violation of the Constitution
of the United States or of the laws of the Commonwealth of Pennsylvania
as to any individual, such decision 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.
C.Â
It is the intent of this article that the entire burden
of the tax imposed on an occupation by the Township and the School
District shall not exceed the limitations prescribed in Sections 2
and 8 of the LTEA, 53 P.S. §§ 6902, 6908, and therefore
the School District shall be entitled to its share of the tax in accordance
with the provisions of said Sections 2 and 8, Act 222 of 2004, and
Act 7 of 2007.