This article shall be known and may be cited
as the "Occupational Privilege Tax of Halfmoon Township."
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
unless the context clearly indicates a different meaning:
The person appointed by the Township governing body to collect
the occupational privilege tax herein levied.
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.
The twelve-month period beginning January 1 and ending December
31.
[Amended 11-21-1994 by Ord. No. 1994-2]
Indicates the singular and plural number as well as the male,
female and neuter genders.
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of Halfmoon Township.
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or otherwise, carried
on or performed within the corporate limits of the Township of Halfmoon
for which compensation is charged or received, whether by means of
salary, wages, commissions or fees for service rendered.
The exercising or carrying on by any means or manner of any
occupation, as that term is defined herein.
An occupational privilege tax in the amount of $5 per year
levied on each engagement in any occupation as heretofore defined
within the corporate limits of the Township of Halfmoon.
The area or corporate limits of the Township of Halfmoon,
Centre County, Pennsylvania.
For the fiscal year 1976 and annually thereafter,
the Township of Halfmoon hereby imposes on each engagement in an occupation
from which the person derives more than $1,000 per year from such
occupation or occupations, to be paid by each individual exercising
the privilege of engaging in any such occupation within Halfmoon Township,
an annual occupational tax in the manner and at the rate hereinafter
set forth.
[Amended 11-21-1994 by Ord. No. 1994-2]
Beginning on the first day of January, each engagement in an occupation subject to this tax, as set forth in § 222-14 hereof, shall be subject to the payment of an occupational privilege tax of $5, to be paid by each individual exercising the privilege of engaging in any such occupation.
A.
Said tax shall become due annually at the time an
individual derives more than $1,000 in gross earnings from his engagement
in an occupation or occupations subject to the tax. The tax due shall
be paid quarterly to the Collector in accordance with the following
schedule:
|
Quarter When Individual's Gross Earnings
Exceed $1,000.
|
Quarterly Return and Payment of Tax Due
| |
|---|---|---|
|
January 1 to March 31 April 1 to June 30 July
1 to September 30 October 1 to December 31
|
April 30, current year July 31, current year
October 31, current year January 31, succeeding year
|
B.
If for any reason the tax is not paid when due, interest
thereon shall accrue at the rate of 6% per annum on the amount of
such unpaid tax, calculated beginning with the date on which payment
of the tax was due, and a penalty of 10% shall be added to the flat
rate of said tax for nonpayment thereof.
A.
Each employer within Halfmoon Township is hereby charged
with the duty of collecting and paying over to the Collector from
each employee engaged in his services and subject to the levy of this
tax said tax of $5 per year upon the privilege of engaging in any
occupation from which such person derives gross earnings of more than
$1,000 per year, as hereinbefore defined, from each individual employed
by said employer who performs services on behalf of said employer
within Halfmoon Township or who is engaged in an occupation as hereinbefore
defined for the benefit of said employer or in the service of said
employer within the corporate limits of the Township of Halfmoon.
Each employer shall make a return and payment of said tax and is authorized
to deduct said occupational privilege tax at the rates herein imposed
from each employee in his service, whether said employee is paid a
salary, wages or commission. Each employer within the Township of
Halfmoon shall prepare and file a return showing such computation
of the tax on a form to be obtained by him/her from the Collector.
B.
Each employer, in filing his return and making payment by deduction from the salary, wages, commissions or other compensation payable by him/her to his employees, shall be entitled to retain a commission calculated at 2% on the gross tax due and payable by each individual, provided that such tax is collected and paid over by the employer in accordance with the schedule set forth in § 222-16 hereof.
C.
It is further provided that if the employer fails
to file said return and impose said tax but makes collection thereof
from the salary, wages or commissions paid by him/her to said employee,
the employer shall be responsible for payment of the tax in full without
any deductions or commissions as though the tax had originally been
levied against him/her.
Each individual who shall have more than one
occupation within the Township of Halfmoon shall be subject to payment
of the annual occupation tax solely upon the privilege of engaging
in his principal occupation, and his principal occupation employer
shall deliver to him/her a certificate of payment in a form to be
furnished to the employer by the Collector certifying to any other
employer of such individual that said occupational privilege tax has
been paid by the employee to the employer and in turn remitted by
said employer to the Collector. Any employer receiving said certificate
of payment of occupational tax by another employer by deduction from
said individual shall not deduct or collect the occupational tax imposed
by this article.
Each employer in the Township of Halfmoon shall collect the occupational privilege tax from persons engaged in his employ at the time his current year's employment earnings records indicate such employees have derived more than $1,000 in gross earnings from their engagement in an occupation for the benefit of said employer and subject to the tax as hereinbefore provided. The tax so collected shall be paid quarterly to the Collector in accordance with the schedule set forth in § 222-16 hereof.
Each self-employed individual in Halfmoon Township who performs any services of any kind or type within the corporate limits of Halfmoon Township, whether the same shall be regarded either as a profession or as a business, and from which such person derives more than $1,000 gross earnings per year shall be required to pay an occupational tax of $5 for himself and shall further be required to deduct and pay over in the manner hereinbefore set forth in § 222-16 an annual occupational privilege tax of $5 for every individual in his employ who is engaged in the performance of any occupation or profession for him/her within Halfmoon Township and from which such person derives more than $1,000 gross earnings per year. Any individual engaged in any occupation within Halfmoon Township who is an employee of another and who is subject to the tax as hereinbefore defined shall be liable for the payment of the occupational tax of $5 for himself and shall be treated and regarded as a self-employed individual if the location of the business of his employer is beyond the corporate limits of Halfmoon Township. Each employer whose business location is beyond the corporate limits of Halfmoon Township shall be required to furnish to the Collector a list of all individuals in any occupation of any type or character employed by him/her who exercise the privilege of engaging in any occupation of any type or character within the corporate limits of Halfmoon Township during the fiscal year.
Where a person is engaged in domestic services for others and has more than one employer in the performance of such services, the employer by whom said domestic is employed at the time he/she derives more than $1,000 in gross earnings from the performance of such services for the benefit of said employer shall be responsible for the collection and payment of the annual occupational privilege tax for said domestic to the Collector in accordance with the schedule set forth in § 222-16 hereof. Such employer shall deliver to the domestic a certificate of payment in a form to be furnished to the employer by the Collector certifying to any other employer of said domestic that the occupational privilege tax has been paid by the domestic to the employer and in turn remitted by said employer to the Collector. Any employer receiving said certificate of payment of occupational privilege tax by another employer by deduction from the earnings of said domestic shall not collect the tax imposed by this section.
[Amended 11-21-1994 by Ord. No. 1994-2]
As hereinbefore provided, this occupational privilege tax shall be paid only by persons who derive more than $1,000 per year from such occupation or occupations. In the event that such person has not earned $1,000 or more from occupations within the corporate limits of Halfmoon Township on the date such tax is required to be deducted by the employer as herein provided, then and in that event the employer so employing such person on the date when such employee earns the sum of $1,000 for the year shall deduct and pay over to the Collector that tax herein levied and imposed in the same manner as provided in § 222-18 of this article.
The tax imposed by this article shall be in
addition to all other taxes of any kind or nature heretofore or hereafter
levied by Halfmoon Township.
A.
It shall be the duty of the Collector to collect and
receive the taxes, fines or penalties imposed by this article. It
shall also be his duty to keep a record showing the amount received
by him/her from each self-employed person paying the tax and the date
of such receipt. It further shall be his duty to keep a record showing
the amount received by him/her from any employer paying the tax on
behalf of his employees by the deduction made by such employer from
the salaries, wages, commissions or other forms of compensation.
B.
The Collector is hereby charged with the administration
and enforcement of the provisions of this article, and together with
the governing body of the Township of Halfmoon or its duly qualified
designee is hereby empowered to prescribe, adopt, promulgate and enforce
rules and regulations relating to any matter pertaining to the administration
and enforcement of this article, including a provision for the examination
of the payroll records of any employer within Halfmoon Township, and
further for the reexamination and correction of any returns made in
compliance with this article and any payment 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 Collector shall have the
right to appeal to the Court of Common Pleas of Centre County as in
other cases provided.
C.
The Collector is hereby authorized to examine the
books and payroll of any employer in order to verify the accuracy
of any return made by any employer on behalf of his employees or,
if no return was made, to ascertain the occupational privilege tax
due. Each employer in Halfmoon Township is hereby directed and required
to give to the Collector the means, facilities and opportunities for
such examinations and investigations as are hereby authorized.
In the event that any person subject to the
payment of this tax is employed in more than one political subdivision
during the year which levies an occupational privilege tax, the priority
of claim to collect such occupational privilege tax shall, in accordance
with Act 511,[1] be in the following order:
A.
First, the political subdivision in which the person
maintains his principal office or is principally employed.
B.
Second, the political subdivision in which the person
resides and works, if such tax is levied by that political subdivision.
C.
Third, the political subdivision in which a person
is employed and which imposes the tax nearest in miles to the person's
home. The place of employment shall be determined as of the date the
taxpayer first becomes subject to the tax during the calendar year.
[1]
Editor's Note: See 53 P.S. § 6901
et seq. and 53 P.S. § 6924.101 et seq.
A.
In the event that any tax under this article remains
due and unpaid for 30 days after the due dates above set forth, the
Collector may sue for the recovery of any such tax due and unpaid
under this article, together with interest and penalty.
B.
If for any reason the tax is not paid when due, interest
thereon shall accrue at the rate of 6% per annum on the amount of
such unpaid tax, calculated beginning with the date on which payment
of the tax was due, 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 this tax, the individual liable therefor shall, in
addition, be responsible or liable for the cost of collection.
Whoever makes any false or untrue statement
on any return required by this article or 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
shall, upon conviction before a Magisterial District Judge, be sentenced
to pay a fine of not more than $300 for each offense and, in default
of payment of said fine and costs, to be imprisoned in the Centre
County Jail for a period not exceeding 90 days for each offense. It
is further provided that this action to enforce the fine and penalty
herein provided may be instituted against any person in charge of
business of any employer who has failed or refuses to file a return
required by this article.
A.
Nothing contained in this article shall be construed
to empower Halfmoon Township to levy and collect the tax hereby imposed
on any occupation not within the taxing power of the Township of Halfmoon
under the Constitution of the United States or the laws of the Commonwealth
of Pennsylvania.
B.
If the tax hereby imposed under the provisions of
this article shall be declared by any court of competent jurisdiction
to be in violation of the Constitution of the United States or the
laws of the Commonwealth of Pennsylvania as to any individual, the
decision of the court 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.[1]
[1]
Editor's Note: Original Section 19, Effective
Date, which immediately followed this section, was deleted 11-21-1994
by Ord. No. 1994-2.
