This Article
I shall be known and may be cited as "The Borough of Lewisburg Local Services Tax Ordinance."
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, public employee, partnership, association, corporation
or other business entity designated by the Borough of Lewisburg to
collect and administer the local services tax imposed and levied by
this article and also the emergency and municipal services tax and
the occupation privilege tax due during any calendar year prior to
calendar year 2008, whose compensation shall be established from time
to time by resolution of Borough Council.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by an individual or his
personal representative for services rendered, whether directly or
through an agent, and whether in cash or in property, not including,
however, wages or compensation paid to persons on active military
service, periodic payments for sickness and disability other than
regular wages received during a period of sickness, disability or
retirement or payments arising under workmen's compensation acts,
occupational disease acts and similar legislation, or payments commonly
recognized as old-age benefits, retirement pay or pensions paid to
persons retired from service after reaching a specific age or after
a stated period of employment or payments commonly known as "public
assistance," or unemployment compensation payments by any governmental
agency or payments to reimburse expenses or payments made by employers
or labor unions for wage and salary supplemental programs, including,
but not limited to, programs covering hospitalization, sickness, disability
or death, supplemental unemployment benefits, strike benefits, social
security and retirement.
EMPLOYER
An individual, partnership, association, corporation, institution,
governmental body or unit, agency or any other entity employing one
or more persons on a salary, wage, commission or other compensation
basis, including a self-employed individual.
HE, HIS or HIM
Indicates the singular and plural number, as well as male,
female and neuter genders.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Borough of Lewisburg.
NET PROFITS
The net income from the operation of a business, profession,
or other activity after provision for all costs and expenses incurred
in the conduct thereof, determined either on a cash or accrual basis
in accordance with the accounting system used in such business, profession,
or other activity, but without deduction of taxes based on income.
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 Borough of Lewisburg
for which compensation is charged or received, whether by means of
salary, wages, commission or fees for the services rendered.
TAX
The local services tax at the rate imposed and levied by
this article.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
An annual tax is hereby imposed, levied and
assessed on each occupation engaged in by individuals with a primary
place of employment within the Borough of Lewisburg during calendar
year 2008 and each calendar year thereafter. Each individual who engages
in an occupation for any length of time during any tax year shall
pay the tax for that year, assessed on a pro rata basis, in accordance
with the provisions of this article. This tax shall be used solely
for the following purposes as the same may be allocated by Borough
Council 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) or as hereafter
amended. The Borough 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 Borough
of Lewisburg, except for the occupation privilege tax, which was rescinded
beginning with calendar year 2005, and the emergency and municipal
services tax, which is hereby rescinded beginning with calendar year
2008.
Beginning with calendar year 2008, and continuing
during each calendar year thereafter, each occupation engaged in by
individuals with a primary place of employment within the Borough
of Lewisburg shall be subject to a tax in the amount of $52 per annum,
said tax to be paid by the individual so engaged. The tax shall be
no more than $52 on each individual for each calendar year, irrespective
of the number of political subdivisions within which an individual
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 commissions paid by him 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
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 calendar 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 with
a primary place of employment within the Borough of Lewisburg 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 of a calendar year.
All employers and self-employed individuals
residing or having their places of business outside of the Borough
of Lewisburg but who perform services of any type or kind or engage
in any occupation or profession within the Borough of Lewisburg 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 of Lewisburg. Further, any individual engaged in an occupation
within the Borough of Lewisburg and an employee of a nonresidential
employer may, for the purpose of this article, be considered a self-employed
individual, and in the event his tax is not paid, the Borough or the
Collector 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, refuses inspection of the
books, records or accounts in his custody and control setting forth
the number of employees subject to the tax who are in his employment,
or fails or refuses to file any return required by this article shall
be guilty of a violation of this article and, upon conviction therefor
in a summary proceeding, shall be sentenced to pay a fine of not more
than $600 for each offense, plus costs of prosecution, and, in default
of payment of said fine and costs, be imprisoned for a period not
exceeding 30 days for each offense. The action to enforce payment
of the tax, interest and penalty thereon, fine and costs as provided
in this article may be instituted against any person in charge of
the business of any employer who failed or refuses to pay the tax
or to file a return required by this article.