[Adopted 3-18-1986 by Ord. No. 59 (Ch.
24, Part 2, of the 1994 Code)]
The following words, when used in this article,
shall have meanings ascribed to them in this section except in those
instances where the context clearly indicates a different meaning:
Borough of Bonneauville, Adams County, Pennsylvania.
A natural person, partnership, association, corporation,
institution, governmental body, unit or agency or any other entity
having a place of employment within the limits of the Borough and
who employs one or more persons at any place of business within the
limits of said Borough.
Including but not limited to any trade, profession, business,
calling, undertaking, vocation or avocation of any type, kind or character,
including but not limited to services, domestic or otherwise, engaged
in within the limits of the Borough of Bonneauville, Adams County,
Pennsylvania, as an employee earning gross compensation of $1,000
or more in a fiscal year, or as a member of a partnership or other
association or as a self-employed person earning net income of $1,000
or more in a fiscal year. 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,
Occupation Disease Acts and similar legislation or payments commonly
recognized as old age benefits, retirement pay or pensions, or payments
commonly known as public assistance or unemployment compensation or
payments or payments to reimburse expenses or payments made by employers
or labor unions for wage and salary supplemental programs, shall not
constitute earned compensation or income.
A tax for general revenue purposes in the amount
of $10 is hereby imposed upon each natural person for the privilege
of engaging in any occupation within the limits of the Borough of
Bonneauville, at any time and for any period during a fiscal year,
commencing with the fiscal year starting on the first day of July
1986 and ending on the 30th day of June 1987. Said tax shall continue
on a fiscal year basis thereafter until or unless this article be
repealed or the rate thereof changed.
The Borough of Bonneauville designates the Adams
County Earned Income Tax Collection Agency, hereinafter referred to
as the "Agency," as the collector and agent for the Borough to assess
and collect taxes imposed by this article under the authority of the
Local Tax Enabling Act (Act 511 of 1965), and to do all things needful
for the effective administration and enforcement of all provisions
of this article. Without limiting the generality of the foregoing,
the Agency have the power to act as tax collector and issue receipts
on behalf of this Borough, to prepare and distribute forms and to
require the remission of tax by taxpayers and employers and the filing
of reports and returns; to examine books, papers and records of any
taxpayer or employer in order to verify the accuracy of any report
or return; to correct or supply any inaccurate, incomplete or missing
return from the best information available and to assess and collect
tax due thereupon; to promulgate and/or approve rules and regulations
pertaining to the assessment and collection of said tax and the administration
and enforcement of this article, which regulations may among other
things, provide for bulk returns and payments by employers and the
issuing to them of receipts on behalf of this Borough, as well as
provide for the appointment of such tax officers and assistants to
collect and administer the tax imposed by this article as may be deemed
wise. Such rules and regulations are subject to the approval of the
Borough and when so approved shall be kept available to the public
inspection at the office of the Agency and at the principal office
of this Borough.
Every person engaged in every occupation as herein defined, subject to the tax imposed by § 225-11 hereof, for the period for which this article is applicable, shall pay the same to the Agency which shall have all rights to demand, receive and collect the same in accordance with and subject to the rules and regulations established by said Agency as aforesaid.
The tax imposed by § 225-11 hereof shall be due and payable on or before December 31 of each fiscal year. For persons becoming subject to the tax herein imposed after December 31 of each fiscal year, the time of payment shall be extended to the following June 30. All taxes not paid when due shall bear interest thereon at the rate of 1/2% month and a penalty of 2% per month until paid.
Every employer as herein defined shall, commencing
with the fiscal year starting July 1, 1986, and ending June 30, 1987,
deduct at the time of payment of any such person's compensation, the
tax imposed by this article. Such deduction may, at the option of
the employer, be spread over more than one pay period, but in any
event shall be in such amount that the full amount of the tax hereby
imposed shall be withheld by the employer from such compensation by
the due date for the payment of the tax as herein provided and paid
to the Borough within 31 days thereafter. The withholding of the tax
imposed by this article from employees who first engage in an occupation
within the limits of the Borough between December 31 of a fiscal year
and the following June 30, may be deferred by the employer so that
the full amount of the tax hereby imposed shall be withheld from such
compensation by said June 30 and paid to the Borough within 31 days
thereafter. Taxes deducted from compensation by any employer shall,
at all times, be and remain the property of this Borough and shall
constitute a trust fund in the employer's hands until remitted to
the Agency and deduction of tax from compensation shall, as between
the employee and the Borough, constitute payment of the tax by the
employee, regardless of any insolvency or failure to remit on the
part of the employer. Every employer who shall deduct tax from compensation
and remit the same together with all required returns and reports,
to the Agency, within the times above specified, shall be entitled
to deduct from each such remittance, a commission of 2% of the tax
withheld as compensation for bookkeeping involved and services performed
thereby for this Borough.
It shall be unlawful for any person to: fail
to pay the tax imposed by this article within the time fixed for payment;
fail, neglect, or refuse to comply with or violate the provisions
of this article or the rules or regulations promulgated and/or approved
by the Agency. The tax imposed by this article may be collected by
any method or remedy as provided by law for the collection of Borough
taxes, together with penalties and costs.
The tax imposed by § 225-11 hereof shall be collected from persons subject to the tax herein imposed notwithstanding the fact that the name of any such person does not appear on any list of persons subject to taxation in said Borough and notwithstanding the fact that no notice, by mail or otherwise, shall have been given to such person of the fact that he or she is liable for the payment of tax hereby imposed.
No person shall be subject to a duplication of the tax imposed by § 225-11 hereof by engaging in more than one occupation or being employed by more than one employer in any fiscal year. If any person contemporaneously engages in an occupation both within and without the limits of the Borough, the tax imposed by § 225-11 shall be imposed only if said person is principally engaged within said limits. No person shall be subject to payment of tax under this article or under a similar ordinance of any other Borough or school district in excess of $10 in any fiscal year.
The tax levied under this article shall go into
effect July 1, 1986, it being more than 30 days after the adoption
of this article.
