[Adopted 10-6-1987 by Res. No. 87-4; amended
in its entirety 12-13-2007 by Ord. No. 287]
A.
All persons whose total income from all sources is
less than $12,000 per annum shall be exempt from payment of the local
services tax as well.
B.
Members of a reserve component of the armed forces
called to duty.
C.
Honorably discharged veterans who served in any war
or armed conflict who are blind, paraplegic, or a double or quadruple
amputee as a result of military service or who are one-hundred-percent
disabled from a service-connected disability.
Employers are required to stop withholding the
local services tax if an employee provides an exemption certification.
In order to receive an upfront exemption, the employee must file an
annual upfront exemption form with the Township of Limerick and the
employee's employer which will verify that the employee reasonably
expects to receive earned income and net profits of less than $12,000
from all sources within the corporate limits of the Township of Limerick
for the calendar year for which the exemption certificate is filed.
The employee's statement shall be made on the form prescribed by the
DCED. Employers are required to restart withholding the local services
tax from an employee who files an exemption certificate in the following
circumstances:
If a person who claimed an exemption for a given
calendar year from the tax becomes subject to the tax for that calendar
year, the employer shall withhold the tax for the remainder of the
calendar year. The employer shall withhold from the employee, for
the first payroll period after receipt of notification that the employee
is subject to the tax, a lump sum equal to the amount of tax that
was not withheld from the employee due to the exemption claimed, plus
the per-payroll amount due for that first payroll period. The amount
of tax withheld per payroll period for the remaining payroll periods
in that calendar year shall be the same amount withheld for other
employees. In the event employment of the employee is terminated during
that calendar year, the former employee shall be liable for any outstanding
balance due on the tax.
The Tax Receiver shall provide a receipt of
payment of the tax upon request by a taxpayer.
At least 25% of the funds collected from the
tax shall be used to fund emergency services within Limerick Township.
