This article shall be known and may be cited as "The Borough
of Parkside 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:
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Compensation as this term is defined in § 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 31, 1965, P.L. 1257, § 13, as amended, 53 P.S.
§ 6913, as amended.
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,
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 Parkside.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as this term is defined in § 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 31, 1965, P.L. 1257, § 13, as amended, 53 P.S.
§ 6913, as amended.
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 Parkside
for which compensation is charged or received, whether by means of
salary, wages, commission or fees for services rendered.
TAX
The local services tax at the rate fixed in §
167-31 of this article.
TAX COLLECTION OFFICER
The person, public employee or private agency designated
by the Borough of Parkside to collect and administer the tax herein
imposed.
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 Borough
of Parkside 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 part. This tax may
be used solely for the following purposes as the same may be allocated
by the Borough Council from time to time: emergency services, which
shall include emergency medical services, police services and/or fire
services; road construction and/or maintenance; reduction of property
taxes; or 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 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 Parkside. 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 Tax Collection
Officer. 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 or her to an employee, except as
provided hereafter in this part, 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 Tax Collection Officer 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 within a primary
place of employment within the Borough of Parkside shall be required
to comply with this article and pay the pro rata portion of the tax
due to the Tax Collection Officer 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 Borough of Parkside but who
perform services of any type or kind or engage in any occupation or
profession within the Borough of Parkside 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 Parkside.
Further, any individual engaged in an occupation within the Borough
of Parkside and an employee of a nonresidential 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 Borough 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 who 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 occupation
privilege tax, plus applicable penalties and interest, for calendar
year 2006 and all prior calendar years, or of an emergency and municipal
services tax for calendar year 2007, as the same existed prior to
this amendment.
The tax imposed by this article shall be effective on January
1, 2008, and all calendar years thereafter unless repealed or modified
by ordinance of the Borough Council.