[Adopted 11-13-2007 by Ord. No. 795[1]]
[1]
Editor's Note: This ordinance also repealed former Art. II, Emergency and Municipal Services Tax, adopted 1-13-1981 by Ord. No. 582, amended in its entirety 1-11-2005 by Ord. No. 784.
A. 
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:
BOROUGH
The Borough of Westmont, Cambria County, Pennsylvania.
COUNCIL
The Council of the Borough of Westmont.
EMPLOYER
An individual, partnership, limited partnership, association or corporation that engages the services of any individual and makes payment to said individual, whether by salary, wages or commission. An employer shall include a self-employed person who engages in his employ the services of one or more individuals besides himself.
INDIVIDUAL
Any person, male or female, engaged in any occupation of any nature, type or kind whatsoever within the corporate limits of the Borough of Westmont, Cambria County, Pennsylvania.
OCCUPATION
Any trade, profession, business or undertaking of any type or kind carried on or performed within the corporate limits of the Borough of Westmont for which recompense is received, whether by means of salary, wages, commission or, if the individual is self-employed, by payment for services rendered. "Occupation" shall include one or more employees and also self-employment.
TAX
The local services tax in the flat amount of $52 levied by this article on each individual engaged in an occupation within the corporate limits of the Borough of Westmont not exempt from the tax.
TAX COLLECTOR
The person designated by the Council of the Borough of Westmont to collect the local services tax.
The Borough of Westmont hereby levies and assesses on each individual engaged in an occupation within the corporate limits an annual local services tax, beginning from the effective date of this article in the calendar year 2008 and continuing for each calendar year thereafter; provided, however, that any individual deriving less than $12,000 per year from an occupation or occupations within the Borough shall be exempt from the local services tax. This tax shall be in addition to all other taxes of any kind or nature heretofore levied by the Borough of Westmont.
Beginning with the effective date of this article in the calendar year 2008, each individual engaged in an occupation or occupations within the corporate limits of the Borough of Westmont shall be required to pay a local services tax at the flat rate of $52 per annum, prorated by pay periods, said tax to be paid by the individual so engaged and collected and paid by the employer quarterly; provided, however, that any individual deriving less than $12,000 per annum from an occupation or occupations within the Borough shall be exempt from this tax.
The local services tax shall be due and payable as follows: first quarter, April 30; second quarter, July 31; third quarter, October 31; and fourth quarter, January 31 of each year, beginning with April 30, 2008, provided that in the event any individual engages in an occupation for the first time within the Borough on or after the first day of April of any year, then such tax shall become due and payable at the end of the quarter after such individual first engages in such occupation within the Borough.
Each employer within the Borough, as well as each employer situate outside the Borough but who engages in business within the Borough, is hereby charged with the duty of collecting from each of his employees engaged by him and performing for him within the Borough of Westmont the said tax of $52 per annum and making a return and payment thereof to the Tax Collector. Further, each employer is hereby authorized to deduct this tax from each employee in his employ, whether said employee is paid salary, wages or commission, and whether or not all or part of such services are performed within the Borough.
Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied by the Tax Collector for the Borough. It is further provided that if the employer fails to file said return and pay said tax, whether or not he makes collections thereof from the salary, wages or commission paid by him to said employees, the employer shall be responsible for the payment of the tax in full as though the tax had originally been levied against him.
Each employer shall use his employment records for the month of January for the year 2008 and for the months of January, February, and March of each succeeding year in determining the names and numbers of employees from whom said tax shall be deducted and paid over to the Tax Collector, and said tax shall be deducted and paid over to the Tax Collector on or before April 30 of each year. Each employer who engages the services of any individual in any occupation to be performed in the Borough on or after the first day of April of each year shall require said employee to furnish him with a certificate of payment from the Tax Collector showing that the local services tax has theretofore been paid or that a similar tax has been paid to another political subdivision which has a priority of claim under the Local Tax Enabling Act of 1965, as amended. [1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
Each individual who shall have more than one occupation within the Borough 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 evidence of said deduction on a form to be furnished to the employer by the Tax Collector, which form shall be evidence of the deduction having been made when presented to any other employer and 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 and address, and the name and account number of the employer who deducted this tax.
Each self-employed individual who performs services of any type or kind or engages in any occupation within the Borough of Westmont shall be compelled to comply with this article. The local services tax shall be due and payable as follows: first quarter, April 30; second quarter, July 31; third quarter, October 31; and fourth quarter, January 31 of each year, beginning with April 30, 2008, or, in the event that such self-employment begins on or after the first day of April of any calendar year, then such tax shall become due and payable at the end of the quarter after such individual first engages in such occupation within the Borough, provided that any individual deriving less than $12,000 per year from his or her occupation or occupations shall be exempt from this tax. In addition, any self-employed individual who is an employer of employees within the Borough shall deduct and pay over the local services tax for such employees, as heretofore set forth.
In the event that the employer fails to withhold and make the return of the tax due and owing on his or her employee, or in the event that the tax is not paid by the employer, then the Tax Collector shall have the option of proceeding against either the employer or the employee for the collection of this tax.
A. 
In the event that an employer collects the tax from the employee and pays the same over to the Tax Collector but the employee thereafter during the calendar year does not derive at least an amount of $12,000 from his or her occupation or occupations in the Borough, then the employee shall have the right to apply to the Tax Collector at the end of the calendar year for a refund of the amount so paid over and collected by the Borough Tax Collector, upon proof that the total amount derived from his or her occupation or occupations and self-employment within the Borough was less than $12,000 for the calendar year.
B. 
In the event that a person is engaged in an occupation which requires his or her working in more than one political subdivision during the calendar year and he or she has paid the local services tax or it has been withheld from him or her, he or she may apply for a refund of the tax from the Tax Collector and furnish proof of payment of a local services tax to another political subdivision which has priority of claim for such tax under the Local Tax Enabling Act of 1965, Act No. 511, as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
A. 
The Council shall designate a person who shall be the Tax Collector to collect the local services taxes. It shall be the duty of the Tax Collector to collect and receive the taxes, fines and penalties imposed by this article. It shall also be his duty to keep a record showing the amount received by him from each employer or self-employed person paying the tax, together with the date of such receipt.
B. 
The Tax Collector shall have all the powers and duties pertaining to the collection of delinquent local services taxes set forth in the Local Tax Enabling Act of 1965, as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
C. 
The Tax Collector is hereby charged with the administration and enforcement of the provisions of this article and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the examining of the payroll records of any employer subject to this article, and further, for the examination and correction of any returns made in compliance with this article as to any payment alleged or found to be incorrect or as to which overpayment is claimed or found to have occurred.
D. 
The Tax Collector is hereby authorized to examine the books and payroll records of each 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 to the Tax Collector the means, facilities and opportunity for such examination and investigations as are hereby authorized.
E. 
The Tax Collector shall make reports to the Council monthly of all funds received by him or her and with each report shall make a return of the funds in his accounts.
F. 
The Tax Collector shall provide a bond for the faithful performance of his or her duties in an amount to be fixed by the Council.
A. 
In the event that any tax under this article remains due and unpaid four months after the due dates above set forth, the Tax Collector may sue for the recovery of any such tax due and unpaid under this article, together with penalty, interests and cots, as may be appropriate.
B. 
If there are any delinquent local services taxes owed by an individual employed by any employer or by the Commonwealth, the Tax Collector may present a written notice and demand under oath of affirmation to such employer and proceed to collect said delinquent local services taxes in the manner provided for by the Local Tax Enabling Act No. 511, as amended.[1]Taxes which are not paid within four months after the due dates above set forth shall be considered as delinquent local services taxes.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
Whoever makes any false or untrue statement on any return required by this article or who 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 before any District Judge, be sentenced to pay a fine of not more than $600 for each offense and, in default of payment of said fine, shall be imprisoned in the county jail for a period not exceeding 30 days for each offense. It is further provided that the action to enforce the fine and penalty herein provided may be instituted against any person in charge of the business of any employer who has failed or refuses to file a return required by this article.
A. 
Nothing contained in this article shall be construed to empower the Borough of Westmont to levy and collect the tax hereby imposed on any occupation not within the taxing power of the Borough of Westmont under the Constitution of the United States and the laws of the Commonwealth of Pennsylvania. In particular, no person shall be required to pay the local services tax where the Local Tax Enabling Act of 1965, as amended,[1] gives another political subdivision priority of claim for the tax.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
B. 
If the tax hereby imposed under the provisions of this article shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the laws of the Commonwealth of Pennsylvania as to any individual, the decision of the court shall not affect or impair the right to impose or collect said tax or the validity of the tax imposed on other persons or individuals as herein provided.