[Adopted 12-7-1995 by Ord. No. 1245 as
Ch. 882 of the 1995 Code[1]]
[1]
Editor's Note: Ord. No. 1310, adopted 1-17-2005, retitled
this article, which was formerly titled "Occupational Privilege Tax."
This ordinance further amended this article to change instances of
"occupational privilege tax" to "emergency and municipal services
tax" and changed "Occupational Privilege Tax Collector" to "Emergency
and Municipal Services Tax Collector."
As used in this article, unless the context
clearly indicates a different meaning, the following terms shall have
the meanings indicated:
Any corporation or joint stock association, organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory, or foreign country or dependency.
[Added 1-17-2005 by Ord.
No. 1310]
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.
Any person engaged in any occupation, trade or profession
within the corporate limits of the Borough.
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 Borough for which
compensation is charged or received, whether by means of salary, wages,
commissions or fees for services rendered.
Includes salaries, wages, commissions, bonuses, incentive
payments, fees and tips that may accrue or be received by an individual
for services rendered, whether directly or through an agent and whether
in cash or in property but shall not include periodic payments for
sick or disability benefits and those commonly recognized as old-age
benefits, retirement pay, or pensions to be paid to persons retired
from service after reaching a specific age or after a stated period
of employment, not public assistance or unemployment compensation
payments, nor any wages or compensation paid by the United States
to any person for active service in the Army, Navy or Air Force of
the United States, nor any bonus or additional compensation paid by
the United States or the Commonwealth of Pennsylvania or any other
state for such service.
[Added 1-17-2005 by Ord.
No. 1310]
The Tax Collector of the Borough under whose direction this
tax shall be enforced.[1]
[1]
Editor's Note: The original definition of "tax on occupation
or occupational tax, which immediately followed this definition, was
repealed 1-17-2005 by Ord. No. 1310.
A.
The Borough
hereby levies and imposes on each individual engaged in an occupation
during the fiscal year within the corporate limits of the Borough
an emergency and municipal services tax. This tax is in addition to
all other taxes of any kind or nature heretofore levied by the Borough.
B.
The emergency
and municipal services tax revenue is restricted for the following
uses: police and fire emergency services; road construction and/or
maintenance; reduction of property taxes.
[Added 1-17-2005 by Ord.
No. 1310]
[Added 1-17-2005 by Ord.
No. 1310]
Those persons who are subject to the tax pursuant to § 273-19 of this article, but earn less than $12,000 annually, shall be exempted from said tax upon the filing of an affidavit with their employer that they anticipate earning less than such stated amount due to seasonal employment or otherwise.
[Amended 1-17-2005 by Ord. No. 1310]
Beginning on January 1 of each fiscal year,
every individual engaged in an occupation within the Borough shall
be required to pay an emergency and municipal services tax in the
amount of $52 per year.
[Amended1-17-2005 by Ord.
No. 1310]
Each employer within the Borough, and each employer
situated outside the Borough but engaged in business within the Borough
are hereby charged with the duty of collecting from each of his or
her employees engaged by him or her and performing for him or her
within the Borough a tax of $52 per year and making a return and payment
thereof to the Tax Collector. Further, each such employer is hereby
authorized to deduct this tax from each employee in his or her employ,
whether said employee is paid by salary, wages or commissions and
whether part or all such services are performed within the Borough.
Each employer shall prepare and file a return
showing a computation of the tax on forms to be supplied to him or
her by the Borough. If the employer fails to file said return and
pay said tax, whether or not he or she makes collection thereof from
the salary, wages or commissions paid by him or her to said employee,
the employer shall be responsible for the payment of the tax in full
as though the tax had originally been levied against him or her.
Each employer shall use his or her employment
records from January 1 to March 31 for determining the number of employees
from whom the tax shall be deducted and paid over to the Tax Collector
on or before April 30 of said year. Supplemental reports shall be
made by each employer on or before July 31 and October 31 of said
year and January 31 of the next succeeding year, of new employees
reflected on his or her employment records from April 1 to June 30,
from July 1 to September 30, and from October 1 to December 31 of
said year, respectively. Payments on these supplemental reports shall
be made on or before July 31 and October 31 of said year and January
31 of the next succeeding year, respectively.
Each individual who shall have more than one
occupation within the Borough shall be subject to the payment of the
tax on his or her principal occupation, and his or her principal employer
shall deduct the tax and deliver to him or her evidence of deduction
on a form to be furnished to the employer by the Tax Collector, which
form shall be evidence of deduction having been made and, when presented
to any other employer, shall be authority for such employer to not
deduct the tax from the employee's wages, but to include such employee
on his or her return by setting forth his or her name and address
and the name and account number of the employer who deducted the tax.
All self-employed individuals who perform services of any type or kind or engage in any occupation or profession within the Borough shall be required to comply with this article and pay the tax to the Tax Collector on or before April 30 of each fiscal year or thereafter in accordance with the payment schedule specified in § 273-24 in the event that said individual becomes subject to this article after March 31 of any fiscal year.
All employers and self-employed individuals
residing or having their places of business outside of the Borough,
but who perform services of any type or kind or engage in any occupation
or profession within the Borough, 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 Borough. Further, any
individual engaged in an occupation within the Borough who is also
an employee of a nonresident employer may, for the purpose of this
article, be considered a self-employed person, and, in the event the
tax is not paid, the Borough shall have the option of proceeding against
either the employer or the employee for the collection of the tax
as hereinafter provided.
A.
It shall be the duty of the Tax Collector to accept
and receive payments of the tax and to keep a record thereof showing
the amount received by him or her from each employer or self-employed
person, together with the date the tax was received.
B.
The Tax Collector is hereby charged with the administration
and enforcement of this article and is hereby charged and empowered
to prescribe, adopt and promulgate rules and regulations relating
to any matter pertaining to the administration and enforcement of
this article, including provisions for the examination of the payroll
records of any employer subject to this article and the examination
and correction of any return made in compliance with this article
and of any payments 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 Tax Collector shall have the right to appeal
to the Court of Common Pleas of Delaware County as in other cases
provided.
C.
The Tax Collector is hereby authorized to examine
the books and payroll records of any employer in order to verify the
accuracy of any return made by an employer, or, if no return was made,
to ascertain the tax due. Each employer is hereby directed and required
to give the Tax Collector the means, facilities and opportunity for
such examination.
A.
In the event that any tax under this article remains due or unpaid 30 days after the due date set forth in § 273-24, the Tax Collector may sue for the recovery of any such tax due or 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
with the due date of said tax, and a penalty of 10% shall be added
to the flat rate of said tax for nonpayment thereof. Where suit is
brought for the recovery of the tax, the individual liable therefor
shall, in addition, be responsible and liable for the costs of collection.
No person shall make any false or untrue statement
on any return required by this article, or refuse inspection of his
or her books, records or accounts in his or her custody and control
setting forth the number of employees subject to the tax who are in
his or her employment, or fail or refuse to file any return and pay
the tax as required by this article.
A.
Nothing contained in this article shall be construed
to empower the Borough to levy and collect the tax hereby imposed
on any occupation not within the taxing power of the Borough under
the Constitution of the United States and the laws of the commonwealth.
B.
If the tax imposed under the provisions of this article
shall be held by any court of competent jurisdiction to be in violation
of the Constitution of the United States or of the laws of the commonwealth
as to any person, the decision of the court shall not affect or impair
the Borough's right to impose the tax on, or to collect the tax from,
any other person as herein provided.
This article shall become effective April 3,
1989, and shall remain in full force and effect thereafter on a calendar
year basis without annual reenactment.
Whoever violates or fails to comply with any
of the provisions of this article shall be fined not less than $25
nor more than $600 and, in default of the payment of said fine, shall
be imprisoned in the county prison for not more than 30 days for each
offense. The action to enforce the fine and penalty herein provided
may be instituted against any person in charge of the business of
any employer who has failed or refuses to file a return required by
this article.
