As used in this article, the following terms
shall have the meanings indicated:
COLLECTOR
The person, public employee or private agency designated
by the Township of Chartiers 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 the Pennsylvania
Local Tax Enabling Act, the Act of Dec. 31, 1965, P.L. 1257, § 13, as amended, 53 P.S. § 6924.101 et seq.
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
or female.
INDIVIDUAL
Any person engaged in any occupation, trade or profession
within the corporate limits of the Township of Chartiers.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as this term is defined in the Pennsylvania Local
Tax Enabling Act, the Act of December 31, 1965, P.L. 1257, as amended,
53 P.S. § 6924.101 et seq.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, earned on
or performed within the Township of Chartiers for which compensation
is charged or received, whether by means of salary, wages, commissions
or fees, for services rendered.
TAX
The local services tax.
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 the Township of Chartiers 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 section. This tax may be used solely for the following purposes
as the same may be allocated the Chartiers Township Board of Supervisors
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 of Chartiers 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 the Township of Chartiers. 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 compensation 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 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 within the Township of Chartiers 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 the Township
of Chartiers but who perform services of any type or kind or engage
in any occupation or profession within the Township of Chartiers 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 the
Township of Chartiers. Further, any individual engaged in an occupation
within the Township of Chartiers and an employee of a nonresident
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
of Chartiers 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, or 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 fails or refuses 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 refuses to file a return required by this article.
Except as set forth hereafter, all ordinances
or parts of ordinances inconsistent herewith are hereby repealed.
Nothing herein shall be construed to repeal the imposition and collection
of an occupational privilege tax, plus applicable penalties and interest,
for the calendar year 2005 and all prior calendar years, or of an
emergency and municipal services tax plus applicable penalties and
interest, for calendar years 2006 and 2007, as the same exist prior
to this amendment. The emergency and municipal services tax is hereby
repealed as of January 1, 2008, and is replaced with the local services
tax as set forth herein.