[Adopted 12-27-1973 by Ord. No. 73-14 (Ch.
84, Art. IV, of the 1983 Code)]
A.
BOROUGH OF MARIETTA
EMPLOYER
FISCAL YEAR
INDIVIDUAL
OCCUPATION
SECRETARY
TAX
Definitions. The following words and phrases, when
used in this article shall have the meanings ascribed to them in this
section:
The area within the corporate limits of the Borough of Marietta.
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 12 months' period beginning January 1, 1974, and ending
December 31, 1974, and each 12 months thereafter.
Any person, male or female, engaged in an occupation, trade
or profession within the corporate limits of the Borough of Marietta.
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 Marietta
for which compensation is charged or received whether by means of
salary, wages, commissions or fees for services rendered.
The Secretary of the Borough of Marietta under whose direction
this tax shall be enforced.
The occupational privilege tax in the amount of $10 levied
by this article.
B.
Word usage. "He/she," "his" or "him/her" shall mean
and include the singular and plural number as well as male, female
or neuter gender.
The Borough of Marietta hereby levies and imposes
on each occupation engaged in by individuals within its corporate
limits during the fiscal year 1974 and each year thereafter an occupational
privilege tax. This tax is in addition to all other taxes of any kind
or nature heretofore levied by the Borough of Marietta, except that
persons with a total gross earned income of $1,000 or less shall not
be subject to the tax imposed by this article.
Beginning the first day of January 1974, each occupation, as hereinbefore defined, engaged in within the corporate limits of the Borough of Marietta shall be subject to an occupational privilege tax in the amount of $10 per annum, said tax to be paid by the individual so engaged, subject to the exemption as defined and set forth in § 310-2 of this article.
Each employer within the Borough of Marietta,
as well as those employers situated outside the Borough of Marietta
but who engage in business within the Borough of Marietta, is hereby
charged with the duty of collecting from each of his employees engaged
by him/her and performing for him/her within the Borough of Marietta
the said tax of $10 per annum and making a return and payment thereof
to the Secretary. Further, each employer is hereby authorized to deduct
this tax from each employee in his employ, whether said employee is
paid by salary, wages or commission and whether or not part or all
such services are performed within the Borough of Marietta.
A.
Each employer shall prepare and file a return showing
a computation of the tax on forms to be supplied by the Secretary.
B.
Each employer, in filing this return and making payment
of the tax withheld from his employees, shall be entitled to retain
a commission calculated at the rate of 2% of the gross tax due and
payable, provided that such tax is collected and paid over by the
employer on or before the dates hereinafter set forth. It is further
provided that if the employer fails to file said return and pay said
tax, whether or not he/she makes collections thereof from the salary,
wages or commissions paid by him/her to said employees, the employer
shall be responsible for the payment of the tax in full without deducting
a commission and as though the tax had originally been levied against
him/her.
Each employer shall use his employment records
from the first day of January to the 15th day of May of each year
for determining the number of employees from whom said tax shall be
deducted and paid over to the Secretary on or before June 15 of such
year. Supplemental reports shall be made by each employer on August
15 and December 15 on new employees as reflected on his employment
records from May 15 to August 15 and from August 15 to December 15.
Payments on these supplemental reports shall be made on September
15 and December 31 of such year, respectively.
Each individual who shall have more than one
occupation within the Borough of Marietta shall be subject to the
payment of this tax on his principal occupation, and his principal
employer shall deduct this tax and deliver to him/her evidence of
deductions on a form to be furnished to the employer by the Secretary,
which form shall be evidence of deductions having been made and, when
presented to any other employer, shall be authority for such employer
to not deduct this tax from the employee's wages but to include such
employee on his return by setting forth his name, address and the
name and account number of the employer who deducted this tax.
All self-employed individuals who perform services
of any type or kind or engage in any occupation or profession within
the Borough of Marietta shall be required to comply with this article
and pay the tax to the Secretary on June 15 of each year or as soon
thereafter as any such person engages in an occupation.
All employers and self-employed individuals
residing or having their place of business outside the Borough of
Marietta but who perform services of any type or kind or engage in
any occupation or profession within the Borough of Marietta 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 Marietta. Further, any individual engaged in an occupation
within the Borough of Marietta and an employee of a nonresident employer
may, for the purpose of this article, be considered a self-employed
person, and in the event this 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.
A.
It shall be the duty of the Secretary to accept and
receive payments of this tax and to keep a record thereof showing
the amount received by him/her from each employer or self-employed
person, together with the date the tax was received.
B.
The Secretary of the Borough of Marietta 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 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 Secretary shall have the right of
appeal to the Court of Common Pleas of Lancaster County as in other
cases provided.
C.
The Secretary or his duly authorized representative
or agent 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 Secretary
or his duly authorized representative or agent 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 dates above set forth, the Secretary
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 5% 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 and liable for the costs of collection.
Whoever makes any false or untrue statement
on any return required by this article, or whoever 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 in a summary proceeding under the Pennsylvania
Rules of Criminal Procedure, be guilty of a summary offense and shall
be punishable by a fine of not more than $1,000, plus court costs
and reasonable attorneys’ fees incurred by the Borough in the
enforcement proceedings. Upon judgment against any person by summary
conviction, or by proceedings by summons on default of the payment
of the fine or penalty imposed and the costs, the defendant may be
sentenced and committed to the county correctional facility for a
period not exceeding 30 days. Each day that such violation exists
shall constitute a separate offense, and each section of this article
that is violated shall also constitute a separate offense. In addition
to or in lieu of enforcement under this section, the Borough may enforce
this article in equity in the Court of Common Pleas of Lancaster County.
Nothing contained in this article shall be construed
to empower the Borough of Marietta 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
of Pennsylvania.
