The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this article, except where
the context or language clearly indicates or requires a different
meaning:
COLLECTOR
The person, public employee or private agency designated
by the political subdivision to collect and administer the tax herein
imposed. The collector is hereby designated to be Southern Lehigh
Earned Income Tax Officer, 5550 Route 378, P.O. Box 130, Center Valley,
Pennsylvania, 18034.
DCED
The Department of Community and Economic Development.
EARNED INCOME
Compensation as this term is defined in Section 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.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 31, 1965, P.L. 1251, § 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, earned on
or performed within the corporate limits of the Borough for which
compensation is charged or received, whether by means of salary, wages,
commission or fees for services rendered.
POLITICAL SUBDIVISION
The area within the corporate limits of the Borough of Coopersburg
(hereinafter the "Borough").
TAX
The local services tax at the rate fixed in §
198-36 hereunder.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
[Amended 7-14-2009 by Ord. No. 612]
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
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 article. This tax may be used solely for
the following purposes as the same may be allocated by the Borough
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. Ch. 85, Subdivision 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.
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 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 or her 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 or her 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 within a primary
place of employment within the political subdivision 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.
All employers and self-employed individuals residing or having
their places of business outside of the political subdivision but
who perform services of any type or kind or engage in any occupation
or profession within the political subdivision do, by virtue hereof,
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 political subdivision.
Further, any individual engaged in an occupation within the political
subdivision 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 political subdivision
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 thirty (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 filed or who refuses to
file a return required by this article.